PART ONE: KEY FINANCIAL CONCEPTS.

Chapter 2. Accounting Distinctions Between Not-for-Profit and Commercial Organizations.

Chapter 3. Cash-versus Accrual-Basis Accounting.

Chapter 4. Fund Accounting and Internal Financial Reporting..

Chapter 5. Fixed Assets and Depreciation.

Chapter 6. Investment Income, Gains and Losses, and Endowment Funds.

Chapter 7. Affiliated Organizations, "Pass-Through" Transactions, and Mergers.

Chapter 8. Contributions, Pledges, and Non-cash Contributions.

Chapter 9. Accounting Issues Relating to Fundraising.

PART TWO: FINANCIAL STSTEMENT PRESENTATION.

Chapter 10. Cash-Basis Financial Statements.

Chapter 11. Accrual-Basis Financial Statements.

Chapter 12. Multiclass Financial Statements.

PART THREE: ACCOUNTING AND REPORTING GUIDELINES.

Chapter 13. Voluntary Health and Welfare Organizations.

Chapter 14. Colleges and Universities.

Chapter 15. The External Financial Statement Reporting Model for Public Colleges and  Universities and Other Not-for-Profit Organizations Reporting Under GASB.

Chapter 16. Health Care Providers.

Chapter 17. Accounting Standards for Other Not-for-Profit Organizations.

Chapter 18. Special Accounting Issues for Specific Organizations.

Chapter 19. The Financial Accounting Standards Board and Future Trends in Not-for-Profit Accounting.

PART FOUR: CONTROLLING THE NOT-FOR-PROFIT ORGANIZATIONS.

Chapter 20. The Importance of Budgeting.

Chapter 21. Avoiding Bankruptcy.

Chapter 22. Small Organizations—Obtaining the Right Accountant.

Chapter 23. Small Organizations—Providing Internal Control.

Chapter 24. Effective Internal Accounting Control for Not-for-Profit Organizations.

Chapter 25. Independent Audits.

Chapter 26. Investments.

PART FIVE: PRINCIPAL FEDERAL TAX AND COMPLIANCE REQUIREMENTS.

Chapter 27. E-Business for Not-for-Profit Organizations: How Can Not-for-Profits Manage the Risks to Maximize E-Business Opportunities?

Chapter 28. Principal Tax Requirements.

Chapter 29. Audits of Federally Funded Programs.

PART SIX: SETTING UP AND KEEPING THE BOOKS.

Chapter 30. Cash Basis Bookkeeping.

Chapter 31. Simplified Accrual Basis Bookkeeping.

Chapter 32. Full Accrual Basis Bookkeeping.

Chapter 33. Fund Accounting Bookkeeping.

Chapter 34. Automating the Accounting Records.

Appendix A: Accounting and Disclosure Guide for Not-for-Profit Organizations.

Appendix B: Code of Conduct.

Appendix C: A Basic Template for an Audit Committee Charter.

Index.