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Financial and Accounting Guide for Not-for-Profit ...

Financial and Accounting Guide for Not-for-Profit Organizations Seventh Edition Malvern J. Gross, Jr., CPA. Retired Partner, PricewaterhouseCoopers LLP. John H. McCarthy, CPA. Partner, PricewaterhouseCoopers LLP. Nancy E. Shelmon, CPA. Partner, PricewaterhouseCoopers LLP. John Wiley & Sons, Inc. Financial and Accounting Guide for Not-for-Profit Organizations Seventh Edition Financial and Accounting Guide for Not-for-Profit Organizations Seventh Edition Malvern J. Gross, Jr., CPA. Retired Partner, PricewaterhouseCoopers LLP. John H. McCarthy, CPA. Partner, PricewaterhouseCoopers LLP. Nancy E. Shelmon, CPA. Partner, PricewaterhouseCoopers LLP. John Wiley & Sons, Inc. This book is printed on acid-free paper. Copyright 2005 by PricewaterhouseCoopers. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United states Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of

Nancy is a frequent speaker at AICPA and state CPA confer- ences on financial reporting and accounting issues affecting not-for-profit orga- nizations and is currently a member of the AICPA Not-for-Profit Expert Panel.

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