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Financial and accounting guide for note for profit organizations

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Financial and accounting guide for note for profit organizations

Financial and Accounting Guide for Not-for-Profit OrganizationsSeventh EditionMalvern J. Gross, Jr., CPARetired Partner, PricewaterhouseCoopers IIPJoh

Financial and accounting guide for note for profit organizations hn H. McCarthy, CPAPartner, PricewaterhouseCoopers LLPNancy E. Shelmon, CPAPartner, PricewaterhouseCoopers LLPWILEYJohn Wiley & Sons, Inc.https://khot

huvien.cori!This book is printed on acid-free paper. @Copyright £> 2005 by PricewaterhouseCoopers. All rights reserved.Published by John Wiley & Sons, Financial and accounting guide for note for profit organizations

Inc., Hoboken, New JerseyPublished simultaneously in CanadaNo part of this publication may be reproduced, stored in a retrieval system, or transmitte

Financial and accounting guide for note for profit organizations

d in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 o

Financial and Accounting Guide for Not-for-Profit OrganizationsSeventh EditionMalvern J. Gross, Jr., CPARetired Partner, PricewaterhouseCoopers IIPJoh

Financial and accounting guide for note for profit organizations ate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923,978-750-8400, fax 978-646-8600, or on die web at www.c

opyright.ctMn. Requests to the Publisher for permission should be addressed to the Permissions Departnient, John Wiley & Sons, Inc., Ill River Street, Financial and accounting guide for note for profit organizations

Hoboken, NJ 07030,201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/permissions.Limit of Liability/Disclaimer of Warranty: While t

Financial and accounting guide for note for profit organizations

he publisher and author have used their best efforts in preparing this book, they nuke no representations or warranties with respect to the accuracy o

Financial and Accounting Guide for Not-for-Profit OrganizationsSeventh EditionMalvern J. Gross, Jr., CPARetired Partner, PricewaterhouseCoopers IIPJoh

Financial and accounting guide for note for profit organizations o warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suita

ble for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of pro Financial and accounting guide for note for profit organizations

fit or any other commercial damages, ilK’luding but not limited to special, incidental, consequential, or other damages.For general information on our

Financial and accounting guide for note for profit organizations

other products and sendees, or technical support, please contact our Customer Care Department within the United States at 800-762-2974, outside the U

Financial and Accounting Guide for Not-for-Profit OrganizationsSeventh EditionMalvern J. Gross, Jr., CPARetired Partner, PricewaterhouseCoopers IIPJoh

Financial and accounting guide for note for profit organizations may not be available in electronic books.Library of Congress Cataloging-hi-Publication Data:Financial and accounting guide for not-for-profit organiz

ations / Malvern J. Gross, Jr.,... Jet al.].— 7th ed.p. cm.Malvern J. Gross's name appears as main author entry in earlier ed.Includes index.ISBN-13 9 Financial and accounting guide for note for profit organizations

78-0-471-72445-2 (cloth)ISBN-10 0-471-72445-9 (cloth)1. Nonprofit organizations—Accounting. I. Gross, Malvern J.HF5686.N56G/6 2005657.98--dc2220050000

Financial and accounting guide for note for profit organizations

45Printed in the United States of America10 987654321ContentsChapter ! Responsibilities for Fiscal Management11.1Keeping Financial Records for the Org

Financial and Accounting Guide for Not-for-Profit OrganizationsSeventh EditionMalvern J. Gross, Jr., CPARetired Partner, PricewaterhouseCoopers IIPJoh

Financial and Accounting Guide for Not-for-Profit OrganizationsSeventh EditionMalvern J. Gross, Jr., CPARetired Partner, PricewaterhouseCoopers IIPJoh

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