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Accounting guide Accounting Guide for Non-Pro ?ts CAccounting Guide for Non-Pro ?ts from the Financial Accounting Standards for Non-Pro ?t Organizations Project Published by the Asia Paci ?c Philanthropy Consortium Rm CSPPA Bldg Ateneo De Manila Universit

Accounting Guide for Non-Pro ?ts CAccounting Guide for Non-Pro ?ts from the Financial Accounting Standards for Non-Pro ?t Organizations Project Published by the Asia Paci ?c Philanthropy Consortium Rm CSPPA Bldg Ateneo De Manila University Loyola Heights Quezon City Philippines Tel - ext Fax - Web www asianphilanthropy org with funding support from the APPC encourages the use of this Accounting Guide for Non-Pro ?ts even without permission but with due acknowledgement We encourage sharing this with others to copy and to use Your comments and suggestions on how to further improve this manual will be most appreciated Please send them to appcpost yahoo com Printed in the Philippines CTABLE OF CONTENTS PART I Fundamental Concepts Introduction and Rationale Framework Scope Users and their Information Needs Objectives of Financial Reporting Basis of Accounting Qualitative Characteristics of Financial Statements Accounting Elements Recognition and Measurements The Accounting Equation The Accounting Cycle Accrual Basis ?? Guidelines PART II Financial Reporting and Chart of Accounts Financial Reports and Disclosures Chart of Accounts PART III Speci ?c Accounts Cash and Cash Equivalents Cash on hand and in banks Petty cash fund Revolving fund Foreign currency accounts Receivables Contributions receivable Accounts receivable Advances and Other receivables iii C iv Accounting Guide for NonPro ?ts Inventories Investments Property equipment and depreciation Liabilities Deferred grant support Accounts payable Other liabilities Long-term liabilities Agency Transactions Funds Held in Trust Provisions and Contingencies Contributions and Income Grant and Donations Unrestricted Restricted two options Contributions in Kind Membership fees Expenses Gains and Losses PART IV Other Relevant Aspects of NPO Accounting Consolidated Financial Statements Fund Accounting Other Applicable Standards APPENDICES I Co-Authors Contributors II Project Steering Committee Members and Country Consultation Convenors III First Regional Workshop Participants January IV Training Design Workshop Participants February V APPC Board of Directors C FOREWORD When APPC ?rst held its conference on ??Governance Organizational E ?ectiveness and the Nonpro ?t Sector ? in Manila on September we began an e ?ort to set minimum ?nancial accounting standards to guide Nonpro ?t organizations in the region With this Accounting Guide we mark the end of a process of consultation dialogue and the exchange of ideas between and among the di ?erent societies who participated in it We are proud to share the results of this process and the many learnings that it has brought to fore We started planning the APPC Conference with a decidedly philanthropic approach and one that we had framed as a question How do we improve nonpro ?t governance to ultimately bring in more philanthropic resources for nonpro ?t work in the region How could NPOs be encouraged to look at strategic options in working together to respond to concerns of legitimacy e ?ectiveness transparency and accountability within the sector In the end our goal was to build a more responsible NPO sector in the various societies and in the region as a whole The post-conference project ??Developing Financial Accounting Standards for NPOs in Asia ? has shown us a concrete way