高级会计学(第10版)PPT Beams10e_Ch21

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6. Apply not-for-profit accounting principles to private not-for-profit colleges and universities.
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2. Differentiate between governmental and nongovernmental not-for-profit organizations.
3. Introduce FASB not-for-profit accounting principles.
4. Apply not-for-profit accounting principles to voluntary health and welfare organizations.
2: Governmental and Nongovernmental NFPs
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Governmental NFPs
Governmental not-for-profits are NFPs with – Officers elected or appointed by government – Government can unilaterally dissolve and assets revert to government – Has power to enact/enforce taxes
health and welfare, without requiring a statement of functional expenses
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21-6
Accounting for Not-for-Profit Organizations
Follow GASB
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NFPs that lack the governmental element
Follow FASB
• FASB Statement No. 116 – Contributions
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Accounting for Not-for-Profit Organizations
3: Accounting Principles
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© Pearson Education, Inc. publishing as Prentice Hall
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Not-for-Profits : Objectives
1. Learn about the four main categories of not-forprofit organizations
• FASB Statement No. 117 – Financial statements
• 2007 AICPA Audit and Accounting Guide: Notfor-Profit Organizations
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Chapter 21:Accounting for Notfor-Profit Organizations
by Jeanne M. David, Ph.D., Univ. of Detroit Mercy
to accompany
Advanced Accounting, 10th edition
by Floyd A. Beams, Robin P. Clement, Joseph H. Anthony, and Suzanne Lowensohn
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Accounting for Not-for-Profit Organizations
1: Categories of NFPs
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Characteristics
Not-for-profit characteristics – Contributions without expected commensurate returns – Purpose is other than providing goods or services – Lacks ownership interests
Accounting for not-for-profits – Governmental: follow GASB – Nongovernmental: follow FASB
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Categories of NFPs
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Objectives (cont.)
5. Apply not-for-profit accounting principles to hospitals and other health care organizations.
1. Voluntary health and welfare 2. Hospitals and health care 3. Colleges and universities 4. Other not-for-profits
• Churches, museums • Other NFPs are similar to voluntary
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