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Accounting Guide for Non-Profits 2006 Asia Pacific Philanthropy Consortium (APPC)
PART I. Fundamental Concepts
- Introduction and Rationale
- Framework
- The Accounting Equation
.- The Accounting Cycle
- Accrual Basis – Guidelines
PART II. Financial Reporting and Chart of Accounts
- Financial Reports and Disclosures
- Chart of Accounts
PART III. Specific Accounts
- Cash and Cash Equivalents
- Receivables
.- Inventories
- Investments
- Property & equipment and depreciation
.- Liabilities
- Agency Transactions/Funds Held in Trust
- Provisions and Contingencies
- Contributions and Income
- Expenses
.- Gains and Losses
PART IV. Other Relevant Aspects of NPO Accounting
- Consolidated Financial Statement
- Fund Accounting
- Other Applicable Standards
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