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.