Financial accounting and managerial control for nonprofit organizations:
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Cincinnati, Ohio
South-Western Publ.
1994
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005849075&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XVII, 878 S. |
| ISBN: | 0538816023 |
Internformat
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| 264 | 1 | |a Cincinnati, Ohio |b South-Western Publ. |c 1994 | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents in Brief
Chapter 1 A View from the Top 1
PART ONE FINANCIAL ACCOUNTING AND ANALYSIS IN
NONPROFIT ORGANIZATIONS 23
Chapter 2 Principles of Accounting 25
Chapter 3 The Balance Sheet 59
Chapter 4 Other Financial Statements and the Auditor s Opinion 95
Chapter 5 Financial Analysis 133
Chapter 6 Unique Aspects of Accounting and Financial Analysis for
Nonprofit Organizations 185
Chapter 7 The Mechanics of Accounting 223
PART TWO MANAGERIAL ACCOUNTING AND CONTROL
SYSTEMS IN NONPROFIT ORGANIZATIONS 245
Chapter 8 Managerial Accounting and Control Defined 247
Chapter 9 Planning and Budgeting 279
Chapter 10 Planning and Budgeting for Revenues 321
Chapter 11 Measuring and Analyzing Actual Results—Managerial
Accounting 359
Chapter 12 Motivating and Rewarding Performance 417
Chapter 13 The Framework for Financial Decision Making in Nonprofit
Organizations 449
Chapter 14 Techniques for Financial Decision Making 491
PART THREE FINANCIAL REPORTING AND ANALYSIS FOR
INDIVIDUAL SECTORS 521
Chapter 15 Colleges and Universities 523
Chapter 16 Voluntary Health and Welfare and Certain Nonprofit
Organizations 613
Chapter 17 Health Care Service Providers 707
Chapter 18 Governmental Entities 797
Index 869
ix
Contents
Chapter 1 A View from the Top 1
What Is a Nonprofit Organization? 1
The Role of Management in Nonprofit Organizations 2
Financial Analysis and Managerial Control 3
The Current Status of Financial Accounting and Managerial Control in
Nonprofit Organizations 8
Why This Book? 10
Discussion Questions 10
Case 1.1 University of Trent 12
PART ONE FINANCIAL ACCOUNTING AND ANALYSIS
IN NONPROFIT ORGANIZATIONS 23
Chapter 2 Principles of Accounting 25
The Nature and Purpose of Accounting 25
Introduction to Financial Accounting Statements 27
Conventions of Accounting 32
Recognizing Financial States and Events 33
Accounting Information Systems and Information Technology 37
The Social Structure of Accounting 39
What Lies Ahead in This Book? 47
Suggested Reading 47
Discussion Questions 48
Exercises 49
Case 2.1 New Hampshire Vermont Hospitalization Service 51
xi
Contents
Chapter 3 The Balance Sheet 59
Overview of the Balance Sheet 60
Assets 60
Liabilities 75
Fund Balance 86
Summary 88
Appendix A Recording Bond Premiums and Discounts 88
Discussion Questions 91
Exercises 92
Case 3.1 W) AC The Birth of a Television Station 93
Chapter 4 Other Financial Statements and the Auditor s
Opinion 95
Statement of Revenues and Expenses and Changes in Fund Balance 95
Statement of Cash Flows 103
Notes to the Financial Statements 107
The Auditor s Opinion 108
Reporting to Regulators 114
Summary 117
Discussion Questions 117
Exercises 118
Case 4.1 WJAC—Financing a Growing Organization 121
Case 4.2 The Guaranteed Student Loan Program 125
Chapter 5 Financial Analysis 133
Use of Financial Analysis to Answer the Four Key Questions 135
Measurement of the Consistency Between Resources and Activities 142
Measurement of Intergenerational Equity 151
Measurement of the Match Between Sources and Uses of Money 157
Measurement of Resource Sustainability 159
Other Ratios 164
Red Flags in Financial Analysis 165
Limitations of Accounting Information 166
Summary 169
Appendix A Financial Analysis Research on Risk and Interest Rates 170
Discussion Questions 174
Exercises 175
Case 5.1 Community Television of Southern California: KCET 176
Contents xiii
Chapter 6 Unique Aspects of Accounting and Financial
Analysis for Nonprofit Organizations 185
Fund Accounting 185
Accounting for Resource Flows 193
Illustrative Financial Statements 194
Controversial Items in Accounting for Nonprofit Organizations 201
Summary 211
Discussion Questions 211
Exercises 212
Case 6.1 Guilford County Girl Scout Council 214
Chapter 7 The Mechanics of Accounting 223
Double Entry Bookkeeping 223
The Accounting System 234
Summary 238
Discussion Questions 238
Exercises 239
Case 7.1 Lourdville Health Center 240
Case 7.2 The Museum Accounting Methods Controversy 241
Case 7.3 Vocational Education Club—The Missing Cash Dilemma 242
Case 7.4 Alexander Hospital Gift Shoppe 243
PART TWO MANAGERIAL ACCOUNTING AND
CONTROL SYSTEMS IN NONPROFIT
ORGANIZATIONS 245
Chapter 8 Managerial Accounting and Control Defined 247
What Are Managerial Control Systems? 247
Impact of Managerial Control Systems 249
Managerial Control Systems in Practice 249
What Is Managerial Accounting? 253
What Lies Ahead? 254
Summary 255
Suggested Reading 255
Discussion Questions 256
Case 8.1 Massport 257
Cases 8.2 and 14.3 The Hospital Replacement Decision 263
Contents
Chapter 9 Planning and Budgeting 279
Plans and Budgets 279
Styles of Financial Planning and Budgeting 280
Calendar for the Financial Planning Process 281
Plan Statements 282
The Relationship Between Planning and Budgeting 284
Planning and Budgeting Formats 285
Planning and Budgeting Techniques 287
Accounting in Plans and Budgets 296
The Role of the Board and Top Management 297
Summary 298
Suggested Reading 298
Appendix A The Least Squares Technique of Estimating Cost Volume
Relationships 298
Discussion Questions 300
Case 9.1 Davis Graduate School 301
Case 9.2 The Budget Crisis of the Boston School Committee 303
Case 9.3 Somerstown Public Schools 310
Case 9.4 Dear den College 315
Chapter 10 Planning and Budgeting for Revenues 321
Revenue Planning 321
Planning for Endowment Revenues 323
Planning for Operating Revenues 328
Planning for Profits in Nonprofit Organizations 340
Summary 340
Suggested Reading 341
Discussion Questions 341
Case 10.1 Frank Renaut College 343
Case 10.2 Child Care Task Force 348
Case 10.3 Post Office Department 351
Chapter 11 Measuring and Analyzing Actual Results
Managerial Accounting 359
Measuring Results 359
Measuring Inputs—Cost Accounting 366
Analyzing the Differences Between Planned and Actual Results 376
Managing the Process of Measuring and Analyzing Actual Results 384
Summary 385
Suggested Readme 389
Contents XV
Discussion Questions 390
Exercise 390
Case 11.1 Hyatt Hill Health Center 392
Case 11.2 Nasus School of Art 400
Case 11.3 North Shore Birth Center 401
Case 11.4 Nasus Clinic 414
Chapter 12 Motivating and Rewarding Performance 417
Responsibility Centers 417
Feedback 422
Rewards 422
Managing the Managerial Control Process 425
Summary 428
Discussion Questions 428
Case 12.1 Grayson University Police Department 429
Case 12.2 Province of Ontario Translation Services 441
Chapter 13 The Framework for Financial Decision Making
in Nonprofit Organizations 449
Managing the Financial Decision Making Process 450
Financial Decision Making in Nonprofit Organizations: Benefit Cost
Analysis 451
Relevant Factors and Contribution Analysis 467
Applying Relevant Factors 472
Summary 475
Suggested Reading 476
Discussion Questions 476
Case 13.1 Janus Designs, Ltd. 477
Case 13.2 Widener College 480
Case 13.3 West Side Highway 484
Chapter 14 Techniques for Financial Decision Making 491
What and How Much To Buy? 491
When To Buy? 500
How To Finance It? 501
Summary 504
Appendix A Deriving Present Values 504
Discussion Questions 505
Case 14.1 Leicester Polytechnic Institute 510
Case 14.2 Replacing the VORTAC Navigation System 513
Case 14.3 Hospital Replacement Decision 520
Contents
PART THREE FINANCIAL REPORTING AND ANALYSIS
FOR INDIVIDUAL SECTORS 521
Chapter 15 Colleges and Universities 523
Sector Overview 523
Financial Reporting Standards 533
An Example of Financial Statement Preparation 542
A Framework for Analysis 551
Applying the Four Key Questions to Everdash 558
Summary 567
Discussion Questions 598
Exercises 598
Case 15.1 Harriman Center for Communications 600
Case 15.2 Pepys College 602
Case 15.3 Concord University 605
Chapter 16 Voluntary Health and Welfare and Certain
Nonprofit Organizations 613
Sector Overview 614
Financial Reporting Standards 623
An Example of Financial Statement Preparation 647
A Framework for Analysis: The United Way Allocation Process 650
Applying the Four Key Questions to LYA 653
Summary 662
Discussion Questions 696
Case 16.1 Children s Center (A) 697
Case 16.2 Children s Center (BJ 698
Case 16.3 San Bernardino YWCA 700
Chapter 17 Health Care Service Providers 707
Sector Overview 708
Financial Reporting Standards 724
A Framework for Analysis: Rating Health Care Bonds 740
Applying the Four Key Questions to ABC 742
Summary 748
Discussion Questions 778
Exercises 778
Case 17.1 Beverly Hospital 780
Contents xvii
Chapter 18 Governmental Entities 797
The Public Sector 798
State and Local Government Financial Reporting Standards 808
Federal Financial Reporting Standards 824
A Framework for Analysis 828
Applying the Four Key Questions 831
Summary 835
Discussion Questions 847
Case 18.1 Wabash 848
Case 18.2 The Mayfair School System 867
Index 869
|
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| isbn | 0538816023 |
| language | English |
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| physical | XVII, 878 S. |
| publishDate | 1994 |
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| publisher | South-Western Publ. |
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| spellingShingle | Herzlinger, Regina E. Nitterhouse, Denise Financial accounting and managerial control for nonprofit organizations Accountancy gtt Niet-commerciële organisaties gtt Nonprofit organizations United States Accounting Nonprofit organizations United States Finance Rechnungslegung (DE-588)4128343-0 gnd Nonprofit-Organisation (DE-588)4293729-2 gnd |
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| title | Financial accounting and managerial control for nonprofit organizations |
| title_auth | Financial accounting and managerial control for nonprofit organizations |
| title_exact_search | Financial accounting and managerial control for nonprofit organizations |
| title_full | Financial accounting and managerial control for nonprofit organizations Regina E. Herzlinger ; Denise Nitterhouse |
| title_fullStr | Financial accounting and managerial control for nonprofit organizations Regina E. Herzlinger ; Denise Nitterhouse |
| title_full_unstemmed | Financial accounting and managerial control for nonprofit organizations Regina E. Herzlinger ; Denise Nitterhouse |
| title_short | Financial accounting and managerial control for nonprofit organizations |
| title_sort | financial accounting and managerial control for nonprofit organizations |
| topic | Accountancy gtt Niet-commerciële organisaties gtt Nonprofit organizations United States Accounting Nonprofit organizations United States Finance Rechnungslegung (DE-588)4128343-0 gnd Nonprofit-Organisation (DE-588)4293729-2 gnd |
| topic_facet | Accountancy Niet-commerciële organisaties Nonprofit organizations United States Accounting Nonprofit organizations United States Finance Rechnungslegung Nonprofit-Organisation USA |
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