Issues in accounting education, 2008-02, Vol.23 (1), p.129-144
2008
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Details
- Autor(en) / Beteiligte
- Titel
- Developing an Operating Budget for Extended Family, Inc.: A Not-for-Profit Human Service Organization
- Ist Teil von
- Issues in accounting education, 2008-02, Vol.23 (1), p.129-144
- Ort / Verlag
- Sarasota: American Accounting Association
- Erscheinungsjahr
- 2008
- Quelle
- EBSCOhost Business Source Ultimate
- Beschreibungen/Notizen
- In this case, you will develop an operating budget for Extended Family, Inc., a not-for-profit (NFP) human service organization. Completing this budget successfully requires a high level of decision making, as you must determine the number of cost pools and allocation bases upon which common costs are to be allocated to the organization's three revenue-generating programs. This case will expose you to many real-world issues that NFP financial managers confront when they prepare operating budgets. These issues include: (1) allocating revenue among programs; (2) distinguishing among program, administrative, and fundraising costs; (3) properly treating temporarily restricted contributions; and (4) facing an array of ongoing financial challenges connected with NFPs.
- Sprache
- Englisch
- Identifikatoren
- ISSN: 0739-3172eISSN: 1558-7983DOI: 10.2308/iace.2008.23.1.129Titel-ID: cdi_proquest_journals_210927142
- Format
- –
- Schlagworte
- Boards of directors, Budgets, Children with disabilities, Community Education, Community Relations, Cost allocation methods, Counseling services, Counselors, Disability, Education, Employees, Expenditures, Families & family life, Family counseling, Financial Audits, Funding, Group homes, Houses, Nonprofit organizations, Office Occupations, Operating budgets, Operating Expenses, Parents, Parents & parenting, Program Costs, Program Descriptions, Quality Assurance, Quality Control, Referral, Reimbursement, Residential Programs, School Districts, State Agencies, Studies, Support groups, Teacher Aides