Not-for-profit budgeting for nonprofit organizations /
Not-for-profit budgeting and financial management
Edward J. McMillan.
- 4th ed.
- Hoboken, N.J. : Wiley, c2010.
- xv, 220 p. : ill. ; 28 cm.
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.
9780470575413 (pbk.) 0470575417 (pbk.)
Nonprofit organizations--Finance. Nonprofit organizations--Accounting. Corporations--Finance. Corporations--Accounting. Budget in business.