Accounting principles and reporting practices for certain nonprofit organizations: a proposed recommendation to the Financial Accounting Standards Board, December 31, 1978
AICPA, 1979 - Business & Economics - 117 pages
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1—Summary of Significant accepted accounting principles accounting standards division Accounts receivable accrued expenses accumulated depreciation AICPA amortized area of note balance sheet carrying investments carrying value Changes in Financial Changes in Fund Current assets Cash Debt Note December 31 deferred amounts deferred revenue donated donor Ended June 30 endowment funds equipment Excess deficiency expenses after capital expenses before capital FIFO Financial Position financial statements fixed assets functional fund balances Fund Fund fund groups grants included in comprehensive Increase decrease investment income June 30 Liabilities and Fund long-term debt market value nonprofit organizations note disclosure Notes to Financial operating funds organization's payable and accrued period plant funds pledges Position Year Ended program services reporting organization restricted funds revenue and support revenue over expenses set of Notes Significant Accounting Policies statement of activity Statement of Changes statement of position Statements for exhibit suggested comments support and revenue supporting services University Of Michigan-Flint unrestricted