Not-for-profit budgeting and financial management /

Main Author: McMillan, Edward J., 1949-
Other Authors: McMillan, Edward J.,
Format: Book
Language:English
Published: Hoboken, N.J. : Wiley, ©2003.
Edition:[3rd ed.].
Subjects:
Online Access:http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=108652
Table of Contents:
  • Basic Accounting and Financial Operations
  • Effective Use of Footnotes and Financial Ratio Calculations for the Statement of Financial Position
  • Controllable and Uncontrollable Expenses
  • Controllable, Semi-Controllable, and Fixed Expenses
  • Noncash Expenses
  • Natural and Functional Statements of Activity
  • Internal Financial Statements
  • Budgeting Philosophy
  • Continuous Budgeting System Overview
  • The Executive and the Budget Process
  • Expense Reduction Plans
  • The Monthly Budget 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.