Not-For-Profit Financial Reporting : Mastering the Unique Requirements

Cover -- Title Page -- Copyright Page -- Table of Contents -- Chapter 1 -- Financial Reporting -- Net assets -- The basic financial statements -- Reporting formats -- Notes to the financial statements -- Investments and investment income -- Summary -- Practice questions -- Chapter 2 -- Exchange Transactions, Contributions, and Gains and Losses -- Resources for the mission -- Exchange (reciprocal) transactions -- Contributions -- Identifying gains and losses -- Agency transactions -- Summary -- Practice questions -- Chapter 3 -- Expenses -- Expenses versus losses -- Functional reporting of expenses -- Reclassifications -- Summary -- Practice questions -- Chapter 4 -- The Not-for-Profit Environment and Performance Measures -- The NFP environment -- Types of NFP organizations -- Fund accounting -- Measuring performance -- Reporting information in the statement of activities -- Ratios and other tools -- Input, output, and outcomes -- Summary -- Practice questions -- Appendix A -- Excerpt of Appendix A of Chapter 5 of AICPA Audit and Accounting Guide Not-for-Profit Entities -- Glossary -- Index -- Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- EULA.