Maire Loughran, CPA, is an accountant and auditor with 20 years of experience as a full, adjunct accounting professor. She is author of Financial Accounting For Dummies, Auditing For Dummies, and Intermediate Accounting For Dummies.

• Introduction 1Part 1: Accounting and Bookkeeping Nonprofit-Style 5Chapter 1: Introducing Nonprofit Bookkeeping and Accounting 7Chapter 2: Starting with Basic Bookkeeping and Accounting 27Chapter 3: Introducing Financial Statements 43Chapter 4: Keeping Accurate Accounting Records 59Part 2: Balancing Your Nonprofit’s Books 75Chapter 5: Setting Up the Chart of Accounts for Nonprofits 77Chapter 6: Recording Accounting Transactions 89Chapter 7: Keeping Tabs on Your Checking Account 101Chapter 8: Starting with Manual Bookkeeping 117Chapter 9: Advancing into Nonprofit Accounting Software 133Chapter 10: Balancing Cash Flow with an Operating Budget 153Part 3: Accounting for Nonprofit Situations 169Chapter 11: Introducing Federal Grants 171Chapter 12: Tracking and Accounting for Federal Dollars 187Chapter 13: Staying in Nonprofit Compliance 209Chapter 14: Preparing for an Audit 221Chapter 15: Accounting for Payroll and Payroll Taxes 245Chapter 16: Doing the Accounting for Tax Form 990 265Part 4: Wrapping Up the Books 277Chapter 17: Analyzing the Statement of Activities 279Chapter 18: Reporting Financial Position 291Chapter 19: Eyeing the Statement of Cash Flows 305Chapter 20: Organizing the Statement of Functional Expense 315Chapter 21: Closing the Nonprofit Books 325Part 5: The Part of Tens 339Chapter 22: Ten Important Things to Know When Keeping a Nonprofit’s Books 341Chapter 23: Ten Tips for Keeping Your Nonprofit Viable 349Index 355

Maire Loughran, CPA, is an accountant and auditor with 20 years of experience as a full, adjunct accounting professor. She is author of Financial Accounting For Dummies, Auditing For Dummies, and Intermediate Accounting For Dummies.

• Introduction 1Part 1: Accounting and Bookkeeping Nonprofit-Style 5Chapter 1: Introducing Nonprofit Bookkeeping and Accounting 7Chapter 2: Starting with Basic Bookkeeping and Accounting 27Chapter 3: Introducing Financial Statements 43Chapter 4: Keeping Accurate Accounting Records 59Part 2: Balancing Your Nonprofit’s Books 75Chapter 5: Setting Up the Chart of Accounts for Nonprofits 77Chapter 6: Recording Accounting Transactions 89Chapter 7: Keeping Tabs on Your Checking Account 101Chapter 8: Starting with Manual Bookkeeping 117Chapter 9: Advancing into Nonprofit Accounting Software 133Chapter 10: Balancing Cash Flow with an Operating Budget 153Part 3: Accounting for Nonprofit Situations 169Chapter 11: Introducing Federal Grants 171Chapter 12: Tracking and Accounting for Federal Dollars 187Chapter 13: Staying in Nonprofit Compliance 209Chapter 14: Preparing for an Audit 221Chapter 15: Accounting for Payroll and Payroll Taxes 245Chapter 16: Doing the Accounting for Tax Form 990 265Part 4: Wrapping Up the Books 277Chapter 17: Analyzing the Statement of Activities 279Chapter 18: Reporting Financial Position 291Chapter 19: Eyeing the Statement of Cash Flows 305Chapter 20: Organizing the Statement of Functional Expense 315Chapter 21: Closing the Nonprofit Books 325Part 5: The Part of Tens 339Chapter 22: Ten Important Things to Know When Keeping a Nonprofit’s Books 341Chapter 23: Ten Tips for Keeping Your Nonprofit Viable 349Index 355

Maire Loughran, CPA, is an accountant and auditor with 20 years of experience as a full, adjunct accounting professor. She is author of Financial Accounting For Dummies, Auditing For Dummies, and Intermediate Accounting For Dummies.

• Introduction 1Part 1: Accounting and Bookkeeping Nonprofit-Style 5Chapter 1: Introducing Nonprofit Bookkeeping and Accounting 7Chapter 2: Starting with Basic Bookkeeping and Accounting 27Chapter 3: Introducing Financial Statements 43Chapter 4: Keeping Accurate Accounting Records 59Part 2: Balancing Your Nonprofit’s Books 75Chapter 5: Setting Up the Chart of Accounts for Nonprofits 77Chapter 6: Recording Accounting Transactions 89Chapter 7: Keeping Tabs on Your Checking Account 101Chapter 8: Starting with Manual Bookkeeping 117Chapter 9: Advancing into Nonprofit Accounting Software 133Chapter 10: Balancing Cash Flow with an Operating Budget 153Part 3: Accounting for Nonprofit Situations 169Chapter 11: Introducing Federal Grants 171Chapter 12: Tracking and Accounting for Federal Dollars 187Chapter 13: Staying in Nonprofit Compliance 209Chapter 14: Preparing for an Audit 221Chapter 15: Accounting for Payroll and Payroll Taxes 245Chapter 16: Doing the Accounting for Tax Form 990 265Part 4: Wrapping Up the Books 277Chapter 17: Analyzing the Statement of Activities 279Chapter 18: Reporting Financial Position 291Chapter 19: Eyeing the Statement of Cash Flows 305Chapter 20: Organizing the Statement of Functional Expense 315Chapter 21: Closing the Nonprofit Books 325Part 5: The Part of Tens 339Chapter 22: Ten Important Things to Know When Keeping a Nonprofit’s Books 341Chapter 23: Ten Tips for Keeping Your Nonprofit Viable 349Index 355