by Kate Sayer (Editor)
Demystifying charity accounting, this text uses case studies and sample accounts. It guides you through the accounting and reporting procedures required by the SORP (the Charity Commission's Statement of Recommended Practice), explaining how and why charity accounting is different from commercial accounting. It explains how to deal with the following areas: requirements within the annual accounts what should be included in the Annual Report performance measurement risk assessment developing a reserves policy investment policy grant-making policy restricted funds allocating costs tangible fixed assets related parties. There is also a comprehensive glossary of terms, and an appendix covering Accounting and Auditing Requirements for Charities. The book should be of interest to: accountants and finance managers; charity trustees, treasurers and chief executives; and accountants and finance workers new to the voluntary sector.
Format: Paperback
Pages: 160
Publisher: Directory of Social Change
Published: 02 Apr 2003
ISBN 10: 1903991218
ISBN 13: 9781903991213