Non-profit Accounting | Nancy Church | Portland, Oregon - Not-for-Profit Accounting Help Manual's Table of Contents

TABLE OF CONTENTS
NOT-FOR-PROFIT ACCOUNTING: A VERY PRACTICAL MANUAL FOR BOOKKEEPERS, ACCOUNTANTS, AND FINANCE DIRECTORS OF SMALL NONPROFITS
ABOUT THE AUTHOR	v
FOREWORD	vi
ABBREVIATIONS USED	vii
BASIC GUIDANCE, UNDERLYING PRINCIPLES	viii


ACCOUNTING SYSTEM SET UP
1. Seeing the End from the Beginning:Report Design	1
2. Sorting the Detail:Chart of Accounts Design	5
3. Selecting Accounting Software	12
4. Safeguarding What You Have: Internal Control	18

SUPPORT & REVENUE
5. Applying for Funding:Grant Support & Reimbursable Contracts	23
6. Member & Community Support:Donations and Contributions	32
7. Serving Individuals:Fee-For-Service Revenue	43
8. Serving Other Organizations:Contract Revenue	48

EXPENSES
9. Buying From Vendors:Accounts Payable, Expenses and Acquisitions	55
10. Buying Employees’ Time:Payroll	66
11. Buying from Professionals:Hiring Contractors	80

CASH MANAGEMENT
12. Receiving Money:Cash, Checks and Credit Cards	84
13. Spending Money:Cash, Checks and Credit Cards	91
14. Collecting Cash : Clients, Customers & Donors	95
15. Knowing Where You Stand:Cash Availability	100
16. Projecting Cash Flow:How to Stay Solvent	104

CLOSING THE BOOKS
17. Recording Events Not Involving Cash:Standard Entries	107
18. Proving Your Work:Account Reconciliation	111
19. Distributing Shared Costs:Charging Programs and Grants	118
20. Cut Off:Producing A “Clean” Period-End	126
21. Looking for Reasonable Results:Analyzing Income and Expense	134

REPORTING
22. Communicating Internally: Detailed Budget-to-Actual Reports	136
23. Reporting to Your Board:Overviews and Special Reports	144
24. Keeping Your Grantors Informed:Assisting Development	148
25. Preparing For Outside Scrutiny:The Auditor is Coming!	152
26. Reporting to the Public:Audits and Tax Returns	160

BUDGETING
27. Planning the Year Ahead: Budgeting	164
28. Changing Plans Mid-Year: Budget Revisions	171

ADMINISTRATIVE
29. Hiring Employees and Maintaining Employee Files	174
30. Owning Property and Equipment:Fixed Asset Accounting & Tracking	178
31. Organizing Electronic Files	187


APPENDIX

ACCOUNTING GUIDANCE & EXAMPLES
A-1 Record Retention Guidelines A-2 Payroll Allocation Worksheets A-3 Accrued Vacation Liability Worksheet A-4 Sample Chart of Accounts A-5 Grants Receivable Reconciliation A-6 Personnel Budget Worksheets A-7 Budget Worksheets


BLANK FORMS B-1 Receipt for Grantor B-2 Check Receipt Log B-3 Grant Summary Sheet REPORTING C-1 Monthly Reports C-2 Cash Projection Worksheet C-3 Key Points C-4 Reports to the Board C-5 Financial Statements Ready for Audit

Non-profit accounting help is here…