Budgeting and Financial Management Handbook: For Not-for-Profit Organizations / Edition 2

by Edward J. McMillan

Overview

A handbook on continuous budgeting, a new concept in budgeting for not-for-profit organizations. Material is presented in nontechnical language and format, with 42 sample forms, letters, and statements and step-by-step instructions for using them. This revised edition draws on the most current information on budgeting and financial management, and contains a new case study taking readers line by line through each form and statement. Author information is not given. Annotation c. Book News, Inc., Portland, OR

Product Details

ISBN-13:	9780880341585
Publisher:	American Society of Association Executives
Publication date:	01/28/1999
Series:	Asae Financial Management Ser.
Edition description:	REVISED
Pages:	116
Product dimensions:	6.00(w) x 1.25(h) x 9.00(d)

Table of Contents

	List of Figures	ix
	Preface	xi
Chapter 1	Basic Accounting and Financial Operations	1
Chapter 2	Controllable and Uncontrollable Expenses	5
Chapter 3	Controllable, Semi-Controllable, and Fixed Expenses	9
Chapter 4	Natural and Functional Statements of Activity	13
Chapter 5	Internal Financial Statements	15
Chapter 6	Budgeting Philosophy	21
Chapter 7	Continuous Budgeting System Overview	23
Chapter 8	The Executive and the Budget Process	25
Chapter 9	Expense Reduction Plans	29
Chapter 10	The Monthly Budget Process	31
Chapter 11	The Cash Flow Budget	45
Chapter 12	Getting the Budget Approved	49
Chapter 13	Suggested Format of Budget Documents for an Approving Body	51
Chapter 14	The Role of the Budget Coordinator	67
Chapter 15	Accounting and Budgeting for Fringe Benefits	69
Chapter 16	The Capital Budget and Depreciation	71
Chapter 17	Inventory Purchases and Calculation of Cost of Goods Sold	75
Chapter 18	Accounting and Budgeting for Dues	77
Chapter 19	Capital Assets: Lease-or-Buy Decisions	81
Chapter 20	The Long-Range Plan	83
Chapter 21	Financial Ratios	85
Chapter 22	Zero-Based Budgeting	89
Chapter 23	Putting It All Together	91
	Glossary	109
	Index	113
	About the Author	115
	About ASAE Publications	117