accounting guide ngo nonprof

8/19/2019 Accounting Guide Ngo Nonprof

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b1).1+O 4VVQ

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53B+.1+O 4VVP

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B3E0) 1 ;+,/3== ,? =3**0)E 0)*3+)1*0,)12 =*1)-1+-= ?,+ *>3 @!A =3/*,+d 1 =3/*,+ *>1*

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7022 >33- ,.+ /122 *, B3E0) *>0= ;+,/3==d 7>0/> 73 B3203D3 7022 -3*3+60)3d 1)- *>3+31?*3+

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:*33+0)E I,660**33i *>3 1==0=*1)/3 ,? ,.+ ;1+*)3+d *>3 "==,/01*0,) ,? 5,.)-1*0,)= 0)

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&)-01) &)=*0*.*3 ,? I>1+*3+3- "//,.)*1)*=d 7>0/> >1- B33) B+,.E>* *, ,.+ 1**3)*0,)

BO :.)02 K,+ ,? &)-01j= "e06 !+36C0 5,.)-1*0,)' $>3=3 )1*0,)12 23D32 /,)=.2*1*0,)=d

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$>3 ;+,C3/* *,,8 1 20?3 ,? 0*= ,7) 0663-01*32O 1?*3+ *>0= ?0+=* +3E0,)12 /,)=.2*1*0D3

/,)?3+3)/3d 7>3+3 *>3 NVZ636B3+ ;1+*0/0;1)* B,-O +31/>3- =,63 .)-3+=*1)-0)E ,)

*>3 1/*.12 3??,+* ,+ ;+,E+16= B30)E .)-3+*183) ;3+ =,/03*O 1)- *>3 -0+3/*0,) 31/> ,)3

71= >31-3-' $>3 B,-O 12=, 1E+33- *, ;+,-./3 1) &==.3= !1;3+ *>1* 0-3)*0?03- *>3 /+0*0/12

/,)/3+)= D0=Z1ZD0= ),);+,?0* 1//,.)*0)E 0) *>3 ;1+*0/0;1*0)E =,/03*03=d 12,)E 70*> *>3

B,-Oj= +3/,663)-1*0,)= ,) *>30+ -0=;,=0*0,)' " =3/,)- +,.)- ,? )1*0,)12Z23D32

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=*1)-1+-= ?,+ @!A 1//,.)*0)E /,.2- B3 -3+0D3- ?+,6 *>3 7>1* 71= -0=/.==3- 0) *>3

?0+=* +3E0,)12 /,)=.2*1*0,)'

$>3 -3D32,;63)* ,? *>3 &==.3= !1;3+ 71= /1+3?.22O 61)1E3-' &* 71= 0)0*0122O

-3D32,;3- BO 1 /,)=.2*1)*d J+0B3+* !1-0221 \"//,.)*1)*= ?,+ @SA I,)/3+)=d

!>020;;0)3=] ?,22,70)E 1E+3363)*= 61-3 0) *>3 +3E0,)12 /,)?3+3)/3' a>3+3 *>3+3 73+3

61C,+ ;,0)*= ,? /,)*3)*0,) 16,)E -0??3+3)* =,/03*03=d 0* 71= 1E+33- *>1* *>3 61C,+0*O

;,=0*0,) 7,.2- B3 *183)d =, 1= *, B3 1B23 *, /,63 .; 70*> 60)06.6 /,)=3)=.= ;,=0*0,)='

$>3 -+1?* ,? *>3 &==.3= !1;3+ 71= *>3) /0+/.21*3- *, *7, :*33+0)E I,660**33 636B3+=d

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7/152

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*>3 &==.3= !1;3+'

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0* 7,.2- B3 .=3?.2 1= 7322 1= +323D1)* *, @!A= 0) *>3 +3E0,)' $>0= S.0-3 71= .=3- 1=

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*+10)3+= 0) *>3 =3D3) ;1+*0/0;1*0)E =,/03*03=d 0) 1 $+10)0)E T3=0E) a,+8=>,; >32- 0)

G1)E8,8d $>1021)- 0) 53B+.1+O 4VVP' $>3 *+10)0)E -3=0E) 71= /+1?*3- BO *>3 *316 ,?

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&) *>3 3)-d 73 =33 *>1* 7>1* *>0= ;+,C3/* >1= /+31*3- 0= 1 /,660**3- )3*7,+8 ,?

/,221B,+1*,+= 16,)E -0??3+3)* ,+E1)0e1*0,)= ,) 1//,.)*0)E =*1)-1+-=' &* 0= 12=, 1

+3=,.)-0)E /,)?0+61*0,) ,? *>3 @!A =3/*,+j= -3=0+3 *, =*+3)E*>3) ,)E,0)E 3??,+*=

*,71+-= ?0)1)/012 1//,.)*1B020*O 1)- /,)*0).3- 23E0*061/O'

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,? 5,+- 5,.)-1*0,)d 7>, 3)/,.+1E3- .= *, -3D32,; *>0= 0)0*01*0D3i *>3 !+,C3/* :*33+0)E

I,660**33 636B3+= R&?*38>1+ k161) 1)- "60*1 T3O ,? G1)E21-3=> 5+33-,6

5,.)-1*0,)d Y. b01)M01, ,? *>3 K0)0=*+O ,? 50)1)/3 0) G30C0)Ed :1)C1O "E1+712 ,?

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