Not-for-profit budgeting for nonprofit organizations:
Gespeichert in:
Bibliographische Detailangaben
1. Verfasser: McMillan, Edward J. 1949- (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Hoboken, NJ Wiley c2010
Ausgabe:4. ed.
Schlagworte:
Online-Zugang:FAB01
FRO01
Volltext
Beschreibung:Includes index
Front Matter -- Budgeting and Financial Operation -- Cash Accounting vs. Accrual Accounting -- Basic Accounting and Financial Operations -- Effective Use of Footnotes and Financial Ratio Calculations 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 Budget 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 -- Glossary -- Index
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
Beschreibung:1 Online-Ressource (xv, 220 S.) Ill.
ISBN:0470575417
1118386760
9780470575413
9781118386767

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