000 02675cam a2200385 a 4500
001 16075676
003 OSt
005 20161205174443.0
008 100129s2010 njua 001 0 eng
010 _a 2010003131
015 _aGBB049470
_2bnb
016 7 _a015529412
_2Uk
020 _a9780470575413 (pbk.)
020 _a0470575417 (pbk.)
035 _a(OCoLC)ocn495271039
040 _aDLC
_cDLC
_dBTCTA
_dUKM
_dYDXCP
_dC#P
_dCDX
_dBWX
_dDLC
050 0 0 _aHG4027.65
_bM364 2010
082 0 0 _a658.15/4
_222
100 1 _aMcMillan, Edward J.,
_d1949-
_91611
_0(local)40381
245 1 0 _aNot-for-profit budgeting for nonprofit organizations /
_cEdward J. McMillan.
246 1 4 _aNot-for-profit budgeting and financial management
250 _a4th ed.
260 _aHoboken, N.J. :
_bWiley,
_cc2010.
300 _axv, 220 p. :
_bill. ;
_c28 cm.
500 _aIncludes index.
505 0 _aBudgeting 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.
650 0 _aNonprofit organizations
_xFinance.
_91612
_0(local)40382
650 0 _aNonprofit organizations
_xAccounting.
_91613
_0(local)30590
650 0 _aCorporations
_xFinance.
_91614
_0(local)29300
650 0 _aCorporations
_xAccounting.
_91615
_0(local)31058
650 0 _aBudget in business.
_91616
_0(local)40383
906 _a7
_bcbc
_corignew
_d1
_eecip
_f20
_gy-gencatlg
942 _2lcc
_cBK
_n0
955 _bxj13 2010-01-29
_ixj13 2010-01-29 (telework)
_axe10 2010-10-07 1 copy rec'd., to CIP ver.
_axh14 2011-04-08 discard c. 3
999 _c2545
_d2545