accounting guide ngo nonprof
TRANSCRIPT
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@!A =3/*,+ 0) *>3 D1+0,.= =,/03*03=d 1)- 0) *>3 +3E0,) 1= 1 7>,23'
$>3 ;,=*Z/,)?3+3)/3 ;+,C3/* cT3D32,;0)E 50)1)/012 "//,.)*0)E :*1)-1+-= ?,+ @!A=
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;+,C3/* -36,)=*+1*3- >,7 83O 1/*,+= 0) *>3 =3D3) ;1+*0/0;1*0)E =,/03*03= \G1)E21-3=>d
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7022 >33- ,.+ /122 *, B3E0) *>0= ;+,/3==d 7>0/> 73 B3203D3 7022 -3*3+60)3d 1)- *>3+31?*3+
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7>0/> 0)D,2D3- D1+0,.= =3/*,+= =./> 1= E,D3+)63)* +3E.21*,+O B,-03=d />1+*3+3-
1//,.)*1)/O B,-03=d ),);+,?0* =3/*,+ 231-3+=d *>30+ ?0)1)/3 ,??0/3+= 1= 7322 1= 636B3+=
,? *>3 1.-0*0)E ;+,?3==0,)d B+,.E>* *, *>3 ?,+3 *>3 /,)*3_*= 0) 7>0/> ),);+,?0*
,+E1)0e1*0,)= 0) *>3=3 =,/03*03= ,;3+1*3- 1)- =.B=3M.3)*2O >32;3- .= -3D32,;+3/,663)-1*0,)= 7>0/> 73+3 *>3) B+,.E>* *, 1 +3E0,)12 /,)=.2*1*0D3 /,)?3+3)/3'
$>3 ;+,C3/* *,,8 1 20?3 ,? 0*= ,7) 0663-01*32O 1?*3+ *>0= ?0+=* +3E0,)12 /,)=.2*1*0D3
/,)?3+3)/3d 7>3+3 *>3 NVZ636B3+ ;1+*0/0;1)* B,-O +31/>3- =,63 .)-3+=*1)-0)E ,)
*>3 1/*.12 3??,+* ,+ ;+,E+16= B30)E .)-3+*183) ;3+ =,/03*O 1)- *>3 -0+3/*0,) 31/> ,)3
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/,)/3+)= D0=Z1ZD0= ),);+,?0* 1//,.)*0)E 0) *>3 ;1+*0/0;1*0)E =,/03*03=d 12,)E 70*> *>3
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/,)=.2*1*0,)= 1)- /,)=3)=.= B.02-0)E ?,22,73- ;3+ =,/03*Od ?,/.=0)E ,) 7>1* 60)06.6
=*1)-1+-= ?,+ @!A 1//,.)*0)E /,.2- B3 -3+0D3- ?+,6 *>3 7>1* 71= -0=/.==3- 0) *>3
?0+=* +3E0,)12 /,)=.2*1*0,)'
$>3 -3D32,;63)* ,? *>3 &==.3= !1;3+ 71= /1+3?.22O 61)1E3-' &* 71= 0)0*0122O
-3D32,;3- BO 1 /,)=.2*1)*d J+0B3+* !1-0221 \"//,.)*1)*= ?,+ @SA I,)/3+)=d
!>020;;0)3=] ?,22,70)E 1E+3363)*= 61-3 0) *>3 +3E0,)12 /,)?3+3)/3' a>3+3 *>3+3 73+3
61C,+ ;,0)*= ,? /,)*3)*0,) 16,)E -0??3+3)* =,/03*03=d 0* 71= 1E+33- *>1* *>3 61C,+0*O
;,=0*0,) 7,.2- B3 *183)d =, 1= *, B3 1B23 *, /,63 .; 70*> 60)06.6 /,)=3)=.= ;,=0*0,)='
$>3 -+1?* ,? *>3 &==.3= !1;3+ 71= *>3) /0+/.21*3- *, *7, :*33+0)E I,660**33 636B3+=d
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*>3 &==.3= !1;3+'
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0* 7,.2- B3 .=3?.2 1= 7322 1= +323D1)* *, @!A= 0) *>3 +3E0,)' $>0= S.0-3 71= .=3- 1=
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*+10)3+= 0) *>3 =3D3) ;1+*0/0;1*0)E =,/03*03=d 0) 1 $+10)0)E T3=0E) a,+8=>,; >32- 0)
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&) *>3 3)-d 73 =33 *>1* 7>1* *>0= ;+,C3/* >1= /+31*3- 0= 1 /,660**3- )3*7,+8 ,?
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