Bookkeeping for Nonprofits: A Step-by-Step Guide to Nonprofit Accounting
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The editors of the monthly Nonprofit report newsletter explain the categories within the chart of accounts, explore the daily transactions that occur in any nonprofit organization, and present balanced entries to illustrate how typical transactions are recorded. Screenshots of a general accounting software program are provided, but no index. Annotation ©2004 Book News, Inc., Portland, OR
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.
