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About Financial Statements of Non Profit Organisation
The document discusses the accounting treatment for not-for-profit organizations. It explains that while the basic accounting principles remain the same, the financial statements for non-profits differ in their presentation from for-profit businesses. Specifically, non-profits prepare a receipts and payments account instead of a profit and loss account, an income and expenditure account instead of a profit and loss account, and a statement of affairs (balance sheet) instead of a standard balance sheet. It also provides details on how special items like donations, legacies, membership fees, and special funds are treated in the financial statements of a not-for-profit organization.
Detailed Information
| Author: | ['Rahul Negi'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 11 |
| Language: | English |
| Format: | |
| Price: | FREE |
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