Research Catalog

Title

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 / Russy D. Sumariwalla, with Wilson C. Levis ; foreword by Jan Masaoka.

Author

Sumariwalla, Russy D.

Publication

San Francisco : Jossey-Bass, 2000.

Items in the Library & Off-site

Holdings

Details

Additional Authors

Levis, Wilson C.

Description

xxvii, 355 pages : illustrations; 28 cm.

Series Statement

The Jossey-Bass nonprofit and public management series

Uniform Title

Jossey-Bass nonprofit and public management series.

Subjects

• Nonprofit organizations > United States > Accounting > Handbooks, manuals, etc
• Financial statements > United States > Handbooks, manuals, etc

Bibliography (note)

• Includes bibliographical references and index.

Contents

• Pt. 1. Introduction, Overview, and Perspective. 1. What Is a Not-for-Profit Organization? 2. America's Not-for-Profit Sector. 3. The Pivotal Role of IRS Form 990 in Financial Reporting. 4. Information Technology and Financial Reporting -- Pt. 2. Key Building Blocks of a Unified Financial Reporting System. 5. Unified Chart of Accounts. 6. Activity-Level Accounting and Reporting for Revenue and Expenses. 7. Functionalized Trial Balance Report. 8. Allocation of Expenses. 9. Staff Time Recording and Reporting -- Pt. 3. Unified Internal and External Financial Reports Aligned with Form 990. 10. Financial Reports: Overview. 11. GAAP Financial Statements. 12. IRS Form 990 Financial Statements. 13. Uniform Government Grant Reports. 14. Corporate and Foundation Grant Budgeting and Reporting. 15. Reporting to United Ways and Other Grant Makers. 16. Financial Reporting for Internal Management Purposes. A. IRS Form 990 and Schedule A for 1999 --
• B. Content of Unified Chart of Accounts by Account Number -- C. Cross-Referencing Your Not-for-Profit Organization's Chart of Accounts to the Unified Chart of Accounts: Cross-Reference Worksheet and Keyword Index -- D. Example of Employee Time Sheets -- E. Summary of State Registration and Filing Requirements for Not-for-Profit Organizations -- F. National Taxonomy of Exempt Entities: Activity Codes -- G. Voluntary Standard-Setting and Evaluation Groups for Not-for-Profit Organizations -- H. A Brief History of Financial Accounting and Reporting Standards for Not-for-Profit Organizations -- I. Accountability for Service Efforts and Accomplishments -- J. Selected Form 990 and Management and Technical Assistance Web Sites.

ISBN

0787952133 (alk. paper)

LCCN

00042115

OCLC

• ocm44172974
• SCSB-3971963

Owning Institutions

Columbia University Libraries