01292cam a2200265 a 4500001000800000005001700008008004100025020001800066035001200084040001800096050002200114082001600136100002100152245006600173246002700239250001500266260003200281300001300313336001500326337002800341338002700369500056100396650004100957856002800998307444020260212105651.0980127s1998 iau b 000 0 eng  a9781642211016 a3074440 aDLCcDLCdDLC00aHF5686 .B734 202300a657/.98221 dBragg, Steven M.10aNonprofit Accounting: A Practioner's Guidecby Steven M Bragg14aNonprofit accounting  aFourth ed. bAccountingTools, Inc.c2023 a338 p. ; 2rdacontent aunmediatedbn2rdamedia avolumebnc2rdacarrier aThis practical guide shows how to create and operate a nonprofit accounting system and produce financial statements, all while operating in accordance with nonprofit accounting standards. The book walks the accountant through basic nonprofit accounting concepts and then discusses more advanced topics, including budgeting, controls, revenue recognition, joint costs, split-interest agreements, tax reporting, and mergers and acquisitions. In short, the book offers a wealth of information for understanding nonprofit transactions and financial statements. 0aNonprofit organizationsxAccounting.7 3Table of contents2http