Audits of voluntary health and welfare organizations
American Institute of Certified Public Accountants. Committee on Relations with Nonprofit Organizations
American Institute of CPAs, 1967 - Charities - 72 pages
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accepted accounting principles accounting practices affiliates allocation amount applicable appropriate area chairman associated organizations auditing procedures balance sheet campaign carrying investments cash basis Chapter charge charitable organizations client organization collections consolidated or combined cost current general fund current restricted fund deposited depreciation determine donated materials donated services donations received donors door-to-door solicitor employees endowment fund equity percentages expenditures expenses fixed assets functional classification fund accounting fund-raising activities ganizations governing board health and welfare income independent auditor interfund indebtedness internal control procedures investment pool June 30 market value membership cards ments methods neighborhood captains nonprofit organizations normally operating statement Opinion paragraph ordinarily organization's participating funds personnel pledges receivable position and results purposes receipts recorded as revenue results of operations salaries segregated significant social service solicitation special events Statements on Auditing tion transactions unexpended usually valuation voluntary health volunteer Welfare Agency welfare organiza welfare organizations XYZ Health