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Not-for-profit budgeting for nonprofit organizations /

Take control of your organization's short- and long-term financial plan. Now fully revised, Not-for-Profit Budgeting and Financial Management, Second Edition, offers a financial planning system that is not only easy to use and monitor, but also ensures true fiscal accountability in the complex...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: McMillan, Edward J., 1949-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, N.J. : Wiley, ©2010.
Edición:2nd ed.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Budgeting and financial operation
  • Cash vs. accrual accounting
  • Basic accounting and financial operations
  • Effective use of footnotes and financial ratio calcuations for the statement of financial position
  • Controllable and uncontrollable expenses
  • Controllable, semi-controllable, and fixed expenses
  • Noncash expenses
  • Effective footnotes for the statement of activity
  • Natural and functional statements of activity
  • Internal financial statements
  • Converting accrual-method financial statements to cash-method financial statements
  • Budgeting philosophy
  • Continuous budgeting system overview
  • The executive and the budget process
  • Executive summary
  • Comparative financial statements
  • Expense reduction plans
  • The monthly budgeting process
  • The cash flow budget
  • Getting the budget approved
  • Suggested format of budget documents for an approving body
  • The role of the budget coordinator
  • Accounting and budgeting for fringe benefits
  • The capital budget and depreciation
  • Inventory purchases and calculation of cost of goods sold
  • Accounting and budgeting for dues
  • Capital assets : lease-or-buy decisions
  • The long-range plan
  • Financial ratios
  • Zero-based budgeting
  • Putting it all together.