Financial and Accounting Guide for Not-for-Profit Organizations
Author: John H McCarthy CPA
This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains discussions of the accounting and reporting guidelines for different types of organizations, complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, and much more!
Booknews
Written chiefly for managers of not-for-profit organizations, this book offers guidance on the management of financial resources and effectively communicating the organization's financial activities to its members and the public. It also provides instruction on the interpretation of annual financial reports, and their uses in making informed decisions. Compliance requirements are detailed for each state, and specific recommendations are provided. Issues related to control and book-keeping are emphasized. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Table of Contents:
Responsibilities of Treasurers and Chief Executive Officers.KEY FINANCIAL CONCEPTS.
Accounting Distinctions between Not-for-Profit and Commercial Organizations.
Cash versus Accrual Basis Accounting.
Fund Accounting and Internal Financial Reporting.
Interfund Transfers and Appropriations.
Fixed Assets--Some Accounting Problems.
Fixed Assets--Depreciation.
Investment Income, Gains and Losses, and Endowment Funds.
Affiliated Organizations, "Pass-Through" Transactions, and Mergers.
Contributions, Pledges, and Noncash Contributions.
Accounting Issues Relating to Fundraising.
FINANCIAL STATEMENT PRESENTATION.
Cash Basis Financial Statements.
Accrual Basis Financial Statements.
Multiclass Financial Statements.
ACCOUNTING AND REPORTING GUIDELINES.
Voluntary Health and Welfare Organizations.
Colleges and Universities.
Health Care Providers.
Accounting Standards for Other Not-for-Profit Organizations.
Special Accounting Issues for Specific Organizations.
The Financial Accounting Standards Board and Future Trends in Not-for-Profit Accounting.
CONTROLLING THE NOT-FOR PROFIT ORGANIZATION.
The Importance of Budgeting.
Avoiding Bankruptcy.
Small Organizations--Obtaining the Right Bookkeeper.
Small Organizations--Providing Internal Control.
Effective Internal Accounting Control for Not-for-Profit Organizations.
Independent Audits.
Investments.
PRINCIPAL FEDERAL TAX AND COMPLIANCE REQUIREMENTS.
Principal Federal Tax Requirements.
Principal Federal Tax Forms Filed.
State Compliance Requirements.
Audits of Federally Funded Programs.
SETTING UP AND KEEPING THE BOOKS.
Cash BasisBookkeeping.
Simplified Accrual Basis Bookkeeping.
Full Accrual Basis Bookkeeping.
Fund Accounting Bookkeeping.
Automating the Accounting Records.
Appendices.
Bibliography.
Index.
New interesting textbook: Homebrewers Garden or Better Homes and Gardens
Organizational Communication for Survival: Making Work, Work
Author: Virginia Peck Richmond
Assuming a unique perspective for an organizational communication text, this “handbook” focuses students on how to communicate with managers and peers to survive, thrive and prosper in organizational environments.
The nature of organizations; nonverbal communication; administration, supervision, and communication; barriers to effective communication, communication traits, perceptions of people in organizations, approaches to management, management styles and decision-making, power and status, organizational culture, supervisory and subordinate relationships; and disagreement, conflict and Groupthink.
Organizational communication.
Table of Contents:
Preface xiThe Nature of Organizations 1
Types of Organizations 2
Common Characteristics of All Organizations 3
Organizational Environments 9
Preliminary Principles for Peons 10
Viewing Organizations 14
References and Recommended Readings 14
Study Guide 15
The Nature of Communication in Organizations 16
Myths and Misconceptions about Communication in Organizations 16
Organizational Communication Defined 20
Components of Communication 20
Functions of Communication in Organizations 25
Organizational Communication Networks 27
Formal Communication Flow and Impact 28
References and Recommended Readings 31
Study Guide 31
Nonverbal Behavior and Communication 32
Significance of Nonverbal Communication in Organizations 33
Functions of Nonverbal Messages 34
Categories of Nonverbal Messages 36
Immediacy and Organizational Communication 42
References and Recommended Readings 45
Study Guide 46
Administration,Supervision, and Communication 47
Supervisors' Duties: Subordinates' Views 48
Why Aren't Managers Doing Their Jobs? 50
To Supervise or to Administer? That is the Question 54
What Kind of Manager Do You Have? 56
References and Recommended Readings 56
Study Guide 57
Barriers to Effective Communication 58
Climate Control 58
Status 60
Communication Overload 61
Defensiveness 65
References and Recommended Readings 67
Study Guide 67
Personality, Temperament, and Communication Traits 69
Personality and Temperament 69
Temperament/Personality and Communication 70
Communication Traits 71
Sociocommunicative Orientations and Styles 77
References and Recommended Readings 80
Study Guide 81
Organizational Orientations and Communication Traits 82
Organizational Orientations 82
Personality Types 85
Organizational Orientations and Temperament 90
Organizational Orientations, Temperament, and Communication Traits 91
Organizational Orientations, Temperament, and Organizational Outcomes 91
References and Recommended Readings 92
Study Guide 93
Perceptions of People in Organizations 94
Source Credibility 96
Interpersonal Attractiveness 97
Homophily 100
References and Recommended Readings 103
Study Guide 104
Approaches to Management 105
Early Orientations 106
Leadership Approaches 110
The Ideal Leader? 114
Management Communication Styles and Decision Making 114
Decision Making and Communication 117
Why Managers Select One MCS Over Another 119
Identifying the MCS 122
References and Recommended Readings 123
Study Guide 124
Power and Status 125
Nature of Status 125
Status Symbols 126
Communication and Status 127
Power 129
From the Peon's Perspective 134
References and Recommended Readings 135
Study Guide 136
Organizational Culture 137
Defining Culture 137
Culture and Communication 138
Cultural Terminology 138
Organizations and Cultures 140
Ethnocentrism 142
References and Recommended Readings 149
Study Guide 150
Communication and Change 151
Why People Resist Change in Organizations 151
Informal Communication Network Roles 153
Innovativeness: The Willingness to Adopt 159
Introducing Change 162
Six Conditions Necessary for Successful Change 168
References and Recommended Readings 170
Study Guide 170
Disagreement, Conflict, and Groupthink 171
Disagreement and Conflict 172
Tolerance for Disagreement 174
Conflict Prevention 178
Conflict Management 180
Groupthink: Too Much Agreement for the Good of the Organization 181
References and Recommended Readings 185
Study Guide 185
Effective Supervisory and Subordinate Relationships 187
Why Some Do Not Survive: Ten Common Communication Mistakes 190
How to Survive: Common Communication Strategies for Survival 193
References and Recommended Readings 199
Study Guide 199
Discrimination and Pseudodiscrimination 201
The Need for Discrimination 201
The Evils of Discrimination 202
Making Evaluations Work (For You) 203
Staying Out of Trouble: The Peon Perspective 205
Dealing with Pseudodiscrimination and Diversity 206
References and Recommended Readings 207
Study Guide 207
Index 208
No comments:
Post a Comment