
最 低 价:¥223.90
定 价:¥279.88
作 者:MurrayDropkin 著 著
出 版 社:Oversea Publishing House
出版时间:2005-5-1
I S B N:9780787975401
| Murray Dropkin,C.P.A.,M.B.A.,is president of CMS Systems,Inc.,a consulting firm that specializes in improving the operational and financial operations of nonprofit and for-profit organizations.He has published extensively in the field of nonprofit accounting and is coauthor of The Budget-Building Book for Nonprofits and The Cash Flow Management Book for Nonprofits,both from Jossey-Bass.He co-edits Nonprofit Report,a monthly newsletter on nonprofit accounting,taxation,and management.He is coauthor of the three-volume Guide to Audits of Nonprofit Organizations and frequently speaks at professional meetings and consults around the country. |
| List of Exhibits and Checklists Dedication Preface Acknowledgments The Authors PART ONE:UNDERSTANDING THE IMPORTANCE OF GOOD BOOKKEEPING 1 Overview of the Bookkeeping Function 2 The Accounting Equation 3 The Chart of Accounts PART TWO:RECORDING TRANSACTIONS CORRECTLY THE FIRST TIME 4 Income 5 Cash Receipts 6 Payroll 7 Purchases 8 Cash Disbursements 9 General Journal Entries 10 The Month-End Close and Account Analysis 11 Allocating Costs PART THREE:PUTTING IT ALL TOGETHER 12 Financial Statements 13 Operating Budgets 14 Cash Flow Reporting, Forecasting, and Management 15 Conclusion PART FOUR:RESOURCES Resource A:Good Financial Management Resource B:Setting Up Your Files Resource C:Alternative Recordkeeping Approaches Resource D:Managing Your Computer System:Security, Backups, and Other Considerations Resource E:Organization and Tax Issues of Tax-Exempt Organizations Resource F:Checklist:Financial Monitoring of Government Grants Resource G:Excerpts from OMB Circular A-122 Resource H:Web Site Resources Resource I:Bibliography |
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