| |
| |
| |
Analysis | |
| |
| |
| |
Organizational Structure: Programs and Corporations | |
| |
| |
Types of Nonprofit Organizations | |
| |
| |
Structure of Nonprofit Organizations | |
| |
| |
Loss of Tax-Exempt Status, or the Monster Within | |
| |
| |
| |
Mission: Managing Your Two Bottom Lines | |
| |
| |
The Role of a Value System | |
| |
| |
The Nonprofit's Dilemma and How to Solve It | |
| |
| |
| |
Accounting as a Second Language--a Nine-Point Program | |
| |
| |
The Entity Principle | |
| |
| |
Money Measurement | |
| |
| |
Conservatism Principle | |
| |
| |
The Cost Concept | |
| |
| |
The Materiality Principle | |
| |
| |
Ongoing Concern | |
| |
| |
Dual Aspect | |
| |
| |
Realization Principle | |
| |
| |
Matching Principle | |
| |
| |
| |
Balance Sheets: How They Get That Way | |
| |
| |
Current Assets | |
| |
| |
Noncurrent Assets | |
| |
| |
Current Liabilities | |
| |
| |
Noncurrent Liabilities | |
| |
| |
Making the Balance Sheet Dance | |
| |
| |
| |
Financial Analysis: A Few Diagnostic Tools | |
| |
| |
Financial Statement Analysis for Math Phobics | |
| |
| |
Current Ratio | |
| |
| |
Days' Cash | |
| |
| |
Days' Receivables | |
| |
| |
Cash Flow to Total Debt | |
| |
| |
Debt to Net Assets | |
| |
| |
Total Margin | |
| |
| |
Operating Margin | |
| |
| |
Accounting Age of Plant/Equipment | |
| |
| |
A Footnote | |
| |
| |
| |
Accounting | |
| |
| |
| |
Nonprofit Accounting: Acknowledging the Strings Attached | |
| |
| |
The New Fund Categories | |
| |
| |
Other Provisions | |
| |
| |
What It All Means | |
| |
| |
| |
Cost Accounting: How Much Does It Cost? | |
| |
| |
A Form of Management Accounting | |
| |
| |
Indirect Costs | |
| |
| |
Certain Support Costs Get Assigned to Other Support Costs | |
| |
| |
Breakeven Analysis--Another Use for Cost Data | |
| |
| |
Cost Accounting versus Cost Reporting | |
| |
| |
| |
Auditing: Choosing and Using an Auditor | |
| |
| |
Audit, Review, and Compilation | |
| |
| |
The Auditor Market | |
| |
| |
Getting Value from the Audit | |
| |
| |
Conclusion | |
| |
| |
| |
Operations | |
| |
| |
| |
Cash Flow Management: Why Cash Is King | |
| |
| |
Up the Balance Sheet | |
| |
| |
How Much Cash Is Enough? | |
| |
| |
Conclusion | |
| |
| |
| |
Capital: Why Capital Is Not a Four-Letter Word | |
| |
| |
The Mechanics of Capital Financing | |
| |
| |
The Present Value of Money | |
| |
| |
Sources of Capital | |
| |
| |
The Great Divide among Nonprofits | |
| |
| |
Future Access to Capital Markets | |
| |
| |
The Role of Net Assets | |
| |
| |
Strategic Capital Management | |
| |
| |
| |
Budgeting: Taming the Budget Beast | |
| |
| |
Playing Revenues Like a Symphony | |
| |
| |
Expenses | |
| |
| |
Indirect (General and Administrative) Costs | |
| |
| |
Conclusion | |
| |
| |
| |
Indirect Costs and Other Despised Items | |
| |
| |
Still, It's Low That Counts | |
| |
| |
Secret of the Indirect Cost Game | |
| |
| |
| |
Pricing: How Much Should It Cost? | |
| |
| |
Pricing Methodologies | |
| |
| |
Going the Other Way--Contractual Adjustments and Subsidies | |
| |
| |
Pricing Strategies | |
| |
| |
How to Price | |
| |
| |
| |
Profit: Why and How Much? | |
| |
| |
Profit Defined | |
| |
| |
Uses of Profit | |
| |
| |
Profit--How to Get It | |
| |
| |
What Can Be Done | |
| |
| |
| |
To Raise More Money, Think Cows | |
| |
| |
Donations | |
| |
| |
Bequests--Cow to Charity | |
| |
| |
Charitable Remainder Trusts--Milk to Beneficiaries, Cow to Charity | |
| |
| |
Pooled Income Funds--Donors Put Their Cows in a Herd, Keep Rights to Milk | |
| |
| |
| |
Control | |
| |
| |
| |
Insurance: The Maddeningly Complicated Art of Covering Your Assets | |
| |
| |
To Insure to Self-Insure? | |
| |
| |
Risk Management | |
| |
| |
| |
Internal Controls for External Goals | |
| |
| |
The Elements of Internal Control | |
| |
| |
How to Monitor the System | |
| |
| |
Maintaining the System | |
| |
| |
Conclusion | |
| |
| |
| |
Management Controls: Toward Accountability for Performance | |
| |
| |
Management Controls Circa 1980 | |
| |
| |
Beyond Management Controls in the Twenty-First Century: How to Do It | |
| |
| |
Messages | |
| |
| |
How to Prepare--Strategic Business System Positioning | |
| |
| |
| |
Youth Haven: Audited Financial Statements | |
| |
| |
| |
Using the CD-ROM | |
| |
| |
Index | |