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非营利簿记:非营利会计学入门/BOOKKEEPING FOR NONPROFITS

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非营利簿记:非营利会计学入门/BOOKKEEPING FOR NONPROFITS

最 低 价:¥223.90

定 价:¥279.88

作 者:MurrayDropkin 著

出 版 社:Oversea Publishing House

出版时间:2005-5-1

I S B N:9780787975401

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内容简介

Bookkeeping for Nonprofits is a hands-on guide that offers nonprofit leaders,managers,and staff the tools they need to create and maintain a complete and accurate set of accounting records. This much-needed resource provides those with little or no bookkeeping experience with practical advice in a highly accessible format.
  Written by Murray Dropkin and Jim Halpin,Bookkeeping for Nonprofits is a step-by-step introduction to keeping accounting records,which form the foundation for a nonprofit organization's financial reports,tax returns,budgets,cash forecasts,and grant proposals. Using this volume as a guide,nonprofit leaders and staff will be able to set up books with or without accounting software and ensure that the records meet the needs of their organization. Bookkeeping for Nonprofits is a comprehensive resource that
  Discusses how transactions provide day-to-day information for tracking cash balances and cash requirements
  Shows how transactions provide information to management and the board of directors for budgeting and other essential tasks
  Explains basic bookkeeping concepts,such as the accounting equation,the chart of accounts,and income and expense tracking
  Guides readers through the nuts and bolts of recording a transaction
  Provides an overview of alternative recordkeeping methodologies and how to choose among them

作者简介

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.

目录

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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