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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
书籍目录:
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
作者介绍:
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 ac
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书籍介绍
Bookkeeping for Nonprofits 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 Designed to be easy to use, the book is filled with illustrations and checklists. "Bookkeeping for Nonprofits is the remarkable new guide for a new generation of accounting challenges bookkeepers face every day."
—Frances Hesselbein, chairman and founding president, Leader to Leader Institute "Bookkeeping for Nonprofits provides a rare combination of consummate professionalism and clear, accessible writing. Underlying the wealth of technical information lies a great deal of wisdom. The authors have found a way to translate their enormous, on-the-ground experience into usable, actionable policies, procedures, and practices. It is a book that gives all you need to create a fiscally responsible agency with the bonus of helping you become a better manager and a wiser person."
—Peter Block, business consultant and author of Flawless Consulting and The Empowered Manager "Bookkeeping for Nonprofits provides an excellent understanding of the practical application of bookkeeping in the real work environment."
—Ron Werthman, vice president, finance/treasurer and CFO, Johns Hopkins Health System, The Johns Hopkins Hospital "This is a wonderful book that every bookkeeper in a nonprofit organization should have."
—Eusebio David, fiscal director, Federation of Multicultural Programs, Inc.
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