June 15, 2000 | Read Time: 1 minute
Financial and Accounting Guide for Not-for-Profit Organizations, Sixth Edition
by Malvern J. Gross Jr., Richard F. Larkin, and John H. McCarthy
This book seeks to help non-profit organizations better communicate their financial activities among themselves and to the general public.
The authors, all accountants at PricewaterhouseCoopers, provide six sections aimed at ensuring accurate and responsible financial management. They cover key concepts, such as how to report investment income and fund raising; financial-statement presentation; accounting and reporting guidelines; “controlling” the non-profit organization, including chapters on planning budgets and avoiding bankruptcy; federal tax and compliance requirements; and bookkeeping.
New to this edition is an examination of the recently issued Statement of Financial Accounting Standards No. 136, which deals with assets transferred from one organization to another for the benefit of a third group.
The authors use many sample illustrations, including cash flows, balance sheets, checklists, and informational tax returns.
Publisher: John Wiley & Sons, 1 Wiley Drive, Somerset, N.J. 08875; (800) 225-5945; fax (908) 302-2300 or (800) 597-3299; http://www.wiley.com; 823 pages; $145; I.S.B.N. 0-471-38039-3.
