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Accounting and budgeting in public and nonprofit organizations : a Manager's guide / C. William Garner

Por: Series The Jossey-Bass nonprofit sector series | The Jossey-Bass public administration seriesDetalles de publicación: San Francisco : Jossey-Bass, cop. 1991Edición: 1st edDescripción: xvii, 252 pISBN:
  • 1555423361
Resumen: Designed specifically for public and nonprofit organizations, this practical guide to accounting and budgeting systems will enable managers and executives to answer important questions about the financial operations of their organizations-such as: • Is the organization making the most effective use of its resources? • Are legal requirements being met? • Have plans been made to deal with anticipated changes in revenue? • Are expenditures under control? This book furnishes public and nonprofit managers with the practical guidance they need to oversee and work with accounting and budgeting systems -and so ensure financial integrity and a strong future for their organizations. Focusing on the special features of public and nonprofit accounting, such as fund accounting and government accounting standards, C. William Garner offers administrators, executives, and board members clear explanations of key concepts and standard accounting practices. Accounting and Budgeting in Public and Nonprofit Organizations enables managers to monitor expenditures, interpret accounting and budgeting reports, and make certain that legal requirements are met. Garner explains accounting standards for several types of public and nonprofit organizations, including state and local governments and nonprofits that receive government funding. And, using the Generally. Accepted Accounting Principles as a guide, he shows how organizations can implement new accounting practices in the most beneficial and effective manner. (Font: Editor)
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Libro Libro Centre d' Informació i Documentació del CERC Sala General S 03155 1 Disponible (Disponible) 1900011215

Preface -- The Author -- 1. The Origins and Purposes of Accounting and Budgeting -- 2. Accounting and Budgeting Systems in Public and Nonprofit Organizations. The Role of Funds -- 3. The First two A's of Budgeting: Approval and Adoption -- 4. The Third A of Budgeting: Allocation -- 5. Making the Budget System Work -- 6. Understanding the Language of Accounting -- 7. Tracking Financial Information: Core Accounting Processes -- 8. Understanding Financial Statements -- 9. Integrating Accounting and Budgeting Systems for Better Managerial Control -- 10. Linking Past, Present, and Future Through Adjustments -- 11. Conducting Manager Audits and Analysis -- References -- Index

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