000			02667cam a2200373 a 4500
001			73395
005			20230410115735.0
008			080114s2008 dcua b 000 0 eng
010			_a 2008001683
035			_a(OCoLC)ocn190843575
040			_aDLC _cDLC _dYDXCP _dCDX _dBTCTA _dIK2 _dUBY
020			_a1586861042 (pbk.)
020			_a9781586861049 (pbk.)
029	1		_aAU@ _b000042554933
035			_a(OCoLC)190843575
050	1	4	_aHG4027.65 _b.B496U 2008
082	0	0	_a658.15/12 _221
100	1		_aBerger, Steven H.
245	1	0	_aUnderstanding nonprofit financial statements / _cby Steven Berger.
250			_a3rd ed.
260			_aWashington, DC : _bBoardSource, _cc2008.
300			_ax, 78 p. : _bill. ; _c26 cm. + _e1 CD-ROM (4 3/4 in.).
504			_aIncludes bibliographical references (p. 76-77).
520			_a"This book concentrates on one major and widely recognized method of measuring value: financial statements and their implications for outcomes. It is organized to maximize a nonprofit board member's understanding of the most important financial elements within his or her organization. At the outset, the book reviews the function of the board in its goal-setting role, which includes financial outcomes. This sets the stage for examining the differences between simple accounting and the board's function in analyzing accounting numbers to portray financial outcomes. Understanding the major elements of the financial statements is the heart of the book, and attention is given to the key ways in which those elements represent the real financial outcomes of the operations performed by the organization's senior management and staff over the relevant time period. The remainder of the book highlights similarities and differences of interim versus audited financial statements, some very specific ways to use available financial information to fulfill the board's fiduciary responsibilities, and, finally, how to utilize financial information to measure organizational performance. Included is a CD-ROM that contains sample financial documents and a Microsoft 'PowerPoint® presentation on financial practices that can be used at board meetings to improve financial skills."--p. ix.
650		0	_aNonprofit organizations _xFinance.
650		0	_aNonprofit organizations _xAccounting.
650		0	_aFinancial statements.
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/toc/ecip088/2008001683.html
938			_aYBP Library Services _bYANK _n2784348
938			_aCoutts Information Services _bCOUT _n6668582 _c45.00 USD
938			_aBaker and Taylor _bBTCP _n2008001683
942			_2lcc _cbk
994			_aC0 _bDRFGD
999			_c47071 _d47071