Accounting Practice of Non-profit Organizations in the Civil Sector

Author: Sun Yudong, Zhang Bin, Fan Yong / Country: Mainland China
Publisher:
Publish Date: 2006-08-01
Features: This book is based on the "Accounting Standards for Non-profit Organizations" issued by China's Ministry of Finance. It systematically introduces the accounting standards for corresponding accounting operations of non-profit organizations and compares the accounting regulations of non-profit organizations with those of corporate accounting and public institution accounting in chapters. It aims to help readers not only grasp the accounting practices of non-profit organizations but also understand the relationship between non-profit accounting and other types of accounting. The book is divided into 14 chapters. Chapter 1 provides an overview of non-profit organization accounting. Chapters 2-11 introduce the accounting practices of non-profit organizations according to the accounting elements. Chapter 12 covers the preparation and disclosure of financial reports for non-profit organizations. Some special accounting rules for non-profit organizations are arranged in Chapters 13 and 14 to provide readers with a more comprehensive understanding of specific transactions. This book is suitable for readers working in for-profit organizations, as well as government departments, social organizations, and faculty and students of economics and management majors in universities and colleges who are interested in non-profit organizations.