MARC Record from Library of Congress

LEADER: 02315cam a2200337 a 4500
001 2010003131
003 DLC
005 20110409084915.0
008 100129s2010 njua 001 0 eng
010 $a 2010003131
015 $aGBB049470$2bnb
016 7 $a015529412$2Uk
020 $a9780470575413 (pbk.)
020 $a0470575417 (pbk.)
035 $a(OCoLC)ocn495271039
040 $aDLC$cDLC$dBTCTA$dUKM$dYDXCP$dC#P$dCDX$dBWX$dDLC
050 00 $aHG4027.65$b.M364 2010
082 00 $a658.15/4$222
100 1 $aMcMillan, Edward J.,$d1949-
245 10 $aNot-for-profit budgeting for nonprofit organizations /$cEdward J. McMillan.
246 14 $aNot-for-profit budgeting and financial management
250 $a4th ed.
260 $aHoboken, N.J. :$bWiley,$cc2010.
300 $axv, 220 p. :$bill. ;$c28 cm.
500 $aIncludes index.
505 0 $aBudgeting and financial operation -- Cash vs. accrual accounting -- Basic accounting and financial operations -- Effective use of footnotes and financial ratio calcuations for the statement of financial position -- Controllable and uncontrollable expenses -- Controllable, semi-controllable, and fixed expenses -- Noncash expenses -- Effective footnotes for the statement of activity -- Natural and functional statements of activity -- Internal financial statements -- Converting accrual-method financial statements to cash-method financial statements -- Budgeting philosophy -- Continuous budgeting system overview -- The executive and the budget process -- Executive summary -- Comparative financial statements -- Expense reduction plans -- The monthly budgeting process -- The cash flow budget -- Getting the budget approved -- Suggested format of budget documents for an approving body -- The role of the budget coordinator -- Accounting and budgeting for fringe benefits -- The capital budget and depreciation -- Inventory purchases and calculation of cost of goods sold -- Accounting and budgeting for dues -- Capital assets : lease-or-buy decisions -- The long-range plan -- Financial ratios -- Zero-based budgeting -- Putting it all together.
650 0 $aNonprofit organizations$xFinance.
650 0 $aNonprofit organizations$xAccounting.
650 0 $aCorporations$xFinance.
650 0 $aCorporations$xAccounting.
650 0 $aBudget in business.