Accounting/Bookkeeping

Name: Activity-Based Management: For Service Industries, Government Entities, and Nonprofit Organizations
Author: James A. Brimson and John Antos
Publisher: John Wiley and Sons
Type of material: paperback/376 pages
Cost of material: $80.00
Primary audience:
Published: November 1998
Where it can be obtained: http://www.wiley.com/WileyCDA/WileyTitle/productCd-0471331589.html

Summary: The ABCs of Activity-Based Management (ABM). Now revised and expanded, this resource illustrates how ABM can be applied to all types of organizations--including service groups, government agencies, and nonprofit entities--and any department within them.

Name: Financial and Accounting Guide for Not-for-Profit Organizations, Seventh Edition
Author: Malvern J. Gross, Jr., Richard F. Larkin and John H. McCarthy
Publisher: Wiley/Jossey-Bass
Type of material: handcover/848 pages
Cost of material: $200.00
Primary audience:
Published: April 2005
Where it can be obtained: http://www.josseybass.com/WileyCDA/WileyTitle/productCd-0471724459.html
Also available in E-Book format here: http://www.josseybass.com/WileyCDA/WileyTitle/productCd-047173814X.html

Summary: Nonprofit organizations are subject to complex sets of regulations that reflect the diverse organizations that are covered under these rules: charitable organizations, social welfare organizations, memberships organizations, advocacy groups, and many more.

Name: Not-For-Profit Accounting Made Easy, 2nd Edition
Author: Warren Ruppel
Publisher: John Wiley & Sons
Type of material: Hardcover 256 pages
Cost of material: $29.95
Primary audience:
Published April 2007
Where it can be obtained: http://www.wiley.com/WileyCDA/WileyTitle/productCd-0471789798.html

Summary: This book focuses on not-for-profit fundamentals for those who have accountability for the activities of not-for-profit organizations, but lack an understanding of accounting principles and financial reporting. It assumes that the reader has little or no knowledge of accounting, and will include FASB and AICPA standards, forms, and trends. It provides a non-technical tool for non-accountants and includes many useful charts and examples.

Name: Not-for-Profit Accounting, Tax, and Reporting Requirements
Author: Edward J. McMillan
Publisher: Wiley/Jossey-Bass
Type of material: paperback/192 pages
Cost of material: $70.00
Primary audience:
Published: September 2003
Where it can be obtained: http://www.josseybass.com/WileyCDA/WileyTitle/productCd-0471453161.html
Also available in E-book format: http://www.josseybass.com/WileyCDA/WileyTitle/productCd-0471481335.html

Summary: What every not-for-profit must know about accounting, tax, and reporting requirements.

Name: Statements of Financial Accounting Standards (FAS) - FAS No. 116, Accounting for Contributions Received and Contributions Made
Author: N/A
Publisher: Financial Accounting Standards Board
Type of material: web based/61 pages
Cost of material: Free
Primary audience: non-profit accountants and auditors
Where it can be obtained:
As Issued on June 1993 http://www.fasb.org/pdf/fas116.pdf
Ammended: http://www.fasb.org/pdf/aop_FAS116.pdf

Summary: This statement establishes accounting standards for contributions and applies to all entities that receive or make contributions.

Name: Statements of Financial Accounting Standards (FAS) - FAS No. 117, Financial Statements of Not-for-Profit Organizations
Author: N/A
Publisher: Financial Accounting Standards Board
Type of material: web based/70 pages
Cost of material: Free
Primary audience:
Where it can be obtained:
As Issued in June 1993: http://www.fasb.org/pdf/fas117.pdf
Amended: http://www.fasb.org/pdf/aop_FAS117.pdf

Summary: This statement establishes standards for general-purpose external financial statements provided by a not-for-profit organization. Its objective is to enhance the relevance, understandability, and comparability of financial statements issued by those organizations.

Name: Statements of Financial Accounting Standards (FAS) - FAS No. 136, Transfer of Assets to a Not-for-Profit or Charitable Trust that Raises or Holds Contributions for Others
Author: N/A
Publisher: Financial Accounting Standards Board
Type of material: web based/41 pages
Cost of material: Free
Primary audience:
Where it can be obtained:
As Issued in June 1999: http://www.fasb.org/pdf/fas136.pdf
Amended: http://www.fasb.org/pdf/aop_FAS136.pdf

Summary: This statement establishes standards for transactions in which an entity-the donor-makes a contribution by transferring assets to a not-for-profit organization or charitable trust-the recipient organization-that accepts the assets from the donor and agrees to use those assets on behalf of or transfer those assets, the return on investment of those assets, or both to another entity-the beneficiary-that is specified by the donor. It also establishes standards for transactions that take place in a similar manner but are not contributions because the transfers are revocable, repayable, or reciprocal.

Name: Statements of Financial Accounting Standards (FAS) - FAS No. 93, Recognition of Depreciation by Not-for-Profit Organizations
Author: N/A
Publisher: Financial Accounting Standards Board
Type of material: web based/19 pages
Cost of material: Free
Primary audience:
Where it can be obtained:
As issued in August 1987: http://www.fasb.org/pdf/fas93.pdf
Amended: http://www.fasb.org/pdf/aop_FAS93.pdf

Summary: This statement requires all not-for-profit organizations to recognize the cost of using up long-lived tangible assets-depreciation-in general-purpose external financial statements.

Name: Statements of Financial Accounting Standards (FAS) - FAS No. 95, Statement of Cash Flows
Author: N/A
Publisher: Financial Accounting Standards Board
Type of material: web based/66 pages
Cost of material: Free
Primary audience:
Where it can be obtained:
As issued in November 1987: http://www.fasb.org/pdf/fas95.pdf
Amended: http://www.fasb.org/pdf/aop_FAS95.pdf

Summary: This statement establishes standards for cash flow reporting. It supersedes APB Opinion No. 19, "Reporting Changes in Financial Position," and requires a statement of cash flows as part of a full set of financial statements for all organizations in place of a statement of changes in financial position.

Name: The Cash Flow Management Book for Nonprofits: A Step-by-Step Guide for Managers, Consultants, and Boards
Author: Murray Dropkin and Allyson Hayden
Publisher: Wiley/Jossey-Bass
Type of material: paperback/240 pages
Cost of material: $30.00
Primary audience:
Published October 2001
Where it can be obtained: http://www.josseybass.com/WileyCDA/WileyTitle/productCd-0787953857.html

Summary: The guide of its kind to offers nonprofit executives help with the vital task of cash flow management.

Name: Unified Financial Reporting System for Not-for-Profit Organizations: A Comprehensive Guide to Unifying GAAP, IRS Form 990 and Other Financial Reports Using a Unified Chart of Accounts
Author: Russy D. Sumariwalla and Wilson C. Levis
Publisher: Wiley/Jossey-Bass
Type of material: paperback/384 pages
Cost of material: $47.00
Primary audience:
Published: September 2000
Where it can be obtained: http://www.josseybass.com/WileyCDA/WileyTitle/productCd-0787952133.html

Summary: This comprehensive guide is for all nonprofits that are required to comply with financial reporting standards set by the IRS and thirty-five state charity regulators (Form 990), FASB and AICPA (GAAP), grantmakers, and the like. It shows how to unify financial reporting requirements without compromising the organization's accuracy and accountability.

Name: Wiley Not-for-Profit GAAP 2009: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations
Author: Richard F. Larkin
Publisher: Wiley/Jossey-Bass
Type of material: paperback/506 pages
Cost of material: $90.00
Primary audience: financial statement preparer, user, and attestor
Published: January 2009
Where it can be obtained: http://www.wiley.com/WileyCDA/WileyTitle/productCd-047028613X.html

Summary: This is a comprehensive, guide to the accounting and financial reporting principles used by not-for-profit organizations. It provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations, features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations.