non profit accounting march 2016
TRANSCRIPT
I n t h i s s e c t i o n w e w i l l c o v e r :
Terminology
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I n t h i s s e c t i o n w e w i l l c o v e r :
TerminologySimilarities
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I n t h i s s e c t i o n w e w i l l c o v e r :
TerminologySimilaritiesDifferences
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VHWOVoluntary Health and Welfare Organization
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STATEMENTOF
FUNCTIONALEXPENSES
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MANDATORYFORVHWO
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SIMILARITYFINANCIALREPORTINGFORMAT
F O R P R O F I TBalance Sheet
Income StatementCash Flows
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N O N - P R O F I TFinancial Position
ActivitiesCash Flows
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N O N - P R O F I TFinancial Position
ActivitiesCash Flows
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N O N - P R O F I TFinancial Position
ActivitiesCash Flows
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OPERATINGFINANCINGINVESTING
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DIFFERENCE
Equity Section
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DIFFERENCE
Net Position
NET POS IT IONUnrestrictedTemporarilyPermanently
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NET POS IT IONUnrestrictedTemporarilyPermanently
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NET POS IT IONUnrestrictedTemporarilyPermanently
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R e c a p o f w h a t w e c o v e r e d :
VHWO needs a statement offunctional expenses
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R e c a p o f w h a t w e c o v e r e d :
VHWO needs a statement offunctional expensesSimilar financial reportingframework
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R e c a p o f w h a t w e c o v e r e d :
VHWO needs a statement offunctional expensesSimilar financial reportingframeworkThere are differences
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