Financial management in the voluntary sector : new challenges /
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| Author / Creator: | Palmer, Paul, 1955- |
|---|---|
| Imprint: | London ; New York : Routledge, 2002. |
| Description: | xv, 304 p. : ill. ; 24 cm. |
| Language: | English |
| Series: | Routledge studies in the management of voluntary and non-profit organizations |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/4587229 |
Table of Contents:
- Chapter 1. Voluntary Sector Environment
- definitions
- history: Introduction
- The Issue of Definition
- The Legal Definition
- Alternative Definitions
- Are There Distinct Sectors? Religious Influences
- The State and Charity
- The Conservative Government 1979-1987
- New Labour
- Conclusion
- Chapter 2. Management Issues: Governance
- The Charity Commission and Charity Trusteeship
- Charity Organizations and Governance
- The Role of the Charity Secretary
- The Financial Management Role of the Management Committee
- Internal Auditing
- The Planning Process
- Programme and Organizational Resource Assessment
- Case Study
- Questions
- Analysis of case study
- Providing Information
- Sources of Information
- Case Study/Role Play
- Managing a Financial Crisis
- Chapter 3. Charity Accounts: the background: Introduction
- Developments Leading to the Charities Acts 1992 and 1993
- Charities Acts 1992 and 1993
- Statement of Recommended practice (SORP)
- SORP aim
- prescriptive approach
- words
- numbers
- investements
- overhead costs
- summarised accounts
- trading activities
- branches
- accounting concepts
- ''light touch'' approach
- glossary
- conclusion
- Review of SORP
- Charity Commission SORP Consultation
- the changes
- what''s new
- revised/extended
- Charity Commission Aim
- general principles
- timing
- Research on Charity Accounts and SORP Compliance
- Chapter 4. Published Accounting Standards: Introduction
- Stakeholder Reporting
- Accounting for Smaller Charities
- receipts and payments accounts
- statement of assets and liabilities
- notes to the accounts
- accruals
- change to basis of accounting
- special aspects
- Evaluation of the Statement of Financial Activities (SOFA)
- disclosures
- reasoning
- format
- Statement of Financial Activity - Example Arts Theatre Trust Limited
- Balance Sheet
- introduction
- presentation
- balance sheet example
- checklist
- Cashflow Statement
- History
- FRS1
- SORP
- exemptions
- Example
- Disclosure of Accounting Policies and Notes to the Accounts
- introduction
- accounting standards
- accounting policies/notes
- checklist (extract)
- Summary Financial Information and Statements
- introduction
- content
- incorporated charities
- other summary financial information
- SORP Excercise
- further information
- Chapter 5. Issues in Charity Accounts: Introduction
- Fund Accounting
- unrestricted income funds
- designated funds
- restricted funds
- endowment funds
- fund assets
- accounts presentation
- fund accounting SORP disclosure check list
- Incoming Resources
- introduction
- conditions and restrictions
- legacies
- intangible income
- gifts in kind
- other income
- netting off
- Expenditure
- introduction
- grants
- cost allocation
- support costs
- cost of generating funds
- management and administration
- conclusion
- Trading-Operating Activites
- introduction
- check list
- economic mix
- Branches
- introduction
- definition
- autonomous branch? accounting
- role of branch treasures
- overseas branches
- Chapter 6. Regulatory Framework and Audit Requirements: Regulatory Framework
- The Charity Audit - Some Important Aspects
- introduction
- requirements
- some overall considerations
- audit scope
- audit should provide
- fundamentals of an effective audit
- auditing income
- why are these questions important? auditing expenditure
- audit evidence
- internal controls
- review of financial statements
- going concern
- statutary reports
- summary financial information and statements
- auditors statement to the trustees
- respective responsibilities of trustees and auditors
- basis of opinion
- opinion
- whistle blowing
- audit management report
- conclusion
- Independent Examination
- introduction
- what is an independent examination?
- who can be an independent examiner?
- the independent examiner report conclusion
- Trustees Annual Report
- introduction
- charities act 1993
- regulations
- SORP
- Chapter 7. Management Accounting for Voluntary Orgnizations: Introduction
- Cost Accounting
- costing a service
- overhead costs
- unit costs and analysis - a warning
- activity based costing
- cost behaviour
- Example
- answer
- Breakeven An
