Detail How To Report A Joint Activity   Oleh:  Capin, Gregory B. ; Tanenbaum, Joel Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 186 no. 2 (1998), page 37-45. Topik: activity; report; joint activity Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Most external users of not - for - profit financial statements, including donors and other resource providers, want the organization : (1) to maximize its spending on the causes it exists to support and (2) to minimize spending on fundraising (soliciting contributions) or management and general activities (administration). Users look favorably on NPO s that spend what they believe to be a high proportion of their resources on program activities-delivering goods and services to beneficiaries, customers or members. Conversely, they look unfavorably on NPO s that spend what they believe to be a high proportion of resources on fund raising or management and general activities rather than on programs. NPO s sometimes conduct joint activities, which combine fundraising with activities that have elements of both program or management and general. For example, a mailing may include program materials, such as a letter urging the audience to take action to prevent XYZ disease as well as a request for contributions. NPOs also commonly conduct joint activities using telemarketing and special events, such as walkathons and dinners. Because of the emphasis financial statement users place on the amounts reported for program, fundraising and management and general, how the costs of a joint activity are reported is important. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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