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  Accounting Guide for Non-Profits 2006
      Asia Pacific Philanthropy Consortium (APPC)

 

PART I.  Fundamental Concepts

 
             -    Introduction and Rationale

 -    Framework

 -    The Accounting Equation

.-    The Accounting Cycle

 -    Accrual Basis – Guidelines

 

PART II.  Financial Reporting and Chart of Accounts

           

-     Financial Reports and Disclosures

-     Chart of Accounts

 

PART III.  Specific Accounts

 

 -    Cash and Cash Equivalents

 -    Receivables

.-    Inventories

 -    Investments

 -    Property & equipment and depreciation

.-    Liabilities

 -    Agency Transactions/Funds Held in Trust

 -    Provisions and Contingencies

 -    Contributions and Income

 -    Expenses

.-    Gains and Losses

 

PART IV.  Other Relevant Aspects of NPO Accounting

 

-       Consolidated Financial Statement

-       Fund Accounting

-       Other Applicable Standards

 



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