A complete and easy to understand guide to the fundamentals of how not-for-profit organizations are formed and run, as well as their structure and the unique accounting and reporting issues they face. Providing you with a comprehensive understanding of how to maintain the "books" of a typical nonprofit entity and comply with numerous reporting requirements, The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting equips you with everything you need to know to form a Not-For-Profit, setup an accounting system, record financial transactions and report to donors and regulatory bodies. Topics include: Step-by-step guide to forming a Not-For-Profit and applying for tax exemption Becoming familiar with unique Not-For-Profit accounting rules such as classifying contributions/grants and recording restrictions, allocation of expenses to programs and supporting services and investment classification and reporting Budget development, payroll processing and accounting for personnel costs Shows how to prepare and understand required Not-For-Profit financial statement and their components Provides you with a broad understanding of the numerous filing requirement required by donors, grantors and government regulatory agencies Practical and comprehensive in scope, The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting offers a wealth of practical information to accountants and non-accountants alike for understanding Not-For-Profit financial transactions, financial statements and the many internal and external reports they must prepare.

一个完整易懂的指南，说明非营利组织是如何形成和运作的基本原理，以及它们的结构以及它们面临的独特的会计和报告问题。为您全面了解如何维护典型非营利实体的“账簿”，并遵守众多报告要求，《不用于利润会计、形成和报告的简化指南》为您提供了一切您需要了解的信息，以形成非营利性的、建立会计制度，记录财务交易，并向捐助者和监管机构报告。主题包括：逐步指导形成非营利性，申请免税，熟悉独特的非营利会计规则，如分类捐款/赠款和记录限制、向方案分配费用和支持服务以及投资分类和报告预算编制等，工资处理和人事费用核算说明了如何编制和理解利润财务报表及其组成部分所需的内容，使您能够广泛了解捐助者、设保人和政府监管机构在实际和全面范围内所需的众多备案要求，《不用于利润会计、形成和报告的简化指南》为会计师和非会计人员提供了丰富的实际信息，以了解不用于利润性金融交易、财务报表以及他们必须编制的许多内部和外部报告。