Free platform for the Indian nonprofit sector 
supporting nonprofits

  Home >> Accounting Guide for Non-Profits 2006 >> 


  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


It is one of the beautiful compensations of this life that no one can sincerely try to help another without helping himself. --Charles Dudley Warner