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Not-for-Profit Accounting Made Easy, 2nd Edition


A hands-on guide to the ins and outs of nonprofit accounting

Not-for-Profit Accounting Made Easy, Second Edition equips you with the tools you need to run the financial and accounting operations within your nonprofit organization. Even if you do not have a professional understanding of accounting principles and financial reporting, this handy guide makes it all clear with complex accounting rules explained in terms nonaccountants can easily understand in order to help you better fulfill your managerial and fiduciary duties. Always practical and never overtechnical, this helpful guide conforms to FASB and AICPA standards and:

  • Discusses federal single audit and its impact on nonprofits

  • Offers examples of various types of split-interest agreements

  • Shows you how to read and understand a nonprofit financial statement

  • Explains financial accounting and reporting standards

  • Helps you become conversant in the rules and principles of accounting

  • Updates board members, executive directors, and other senior managers on the accounting basics they should know for day-to-day operations

  • Features tables, exhibits, and charts that illustrate the content in a simple and easy-to-understand manner

Suitable for fundraising managers and executives—as well as anyone who needs to read and understand a nonprofit financial statement—this is the ultimate not-an-accountant's guide to nonprofit accounting.

Warren Ruppel, CPA, is the Director of Government Services at Marks Paneth & Shron LLP, where he is also a key member of the firm's quality assurance function. He is the author of several Wiley accounting publications, including Not-for-Profit Audit Committee Best Practices, and Wiley GAAP for Governments, as well as CCH's Not-for-Profit Organization Audits. He began his career at KPMG and later joined Deloitte & Touche to specialize in audits of not-for-profit organizations and governments. He has since served as the chief financial officer of an international not-for-profit organization and, most recently, was the assistant comptroller for accounting of the City of New York where he was responsible for the City's accounting and financial reporting. He has also served as chair of the audit commitee of the New York State Society of CPAs.

Chapter 1. Understanding the Basics of Not-for-Profit Accounting.

Chapter 2. Basic Financial Statements of a Not-for-Profit Organization.

Chapter 3. Accounting for Contributions.

Chapter 4. Accounting for Investments and Financial Instruments.

Chapter 5. Accounting for Activities with Joint Costs and Indirect Cost Allocation.

Chapter 6. Affiliated Organizations.

Chapter 7. Collections.

Chapter 8. Split Interest Agreements.

Chapter 9. Accounting for Pension and Other Post employment Employee Benefit Plans.

Chapter 10. Lease Accounting Fundamentals.

Chapter 11. Analyzing the Financial Health of Not-for-Profit Organizations.

Chapter 12. Current Developments in Not-for-Profit GAAP.