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89 - NGO Accounting（89 -非政府组织会计）.pdf

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89 - NGO Accounting（89 -非政府组织会计）

TM AccountAbleTM AccountAble NGO Accounting Issue # 89; Mar-03; Released: Aug - 03 In this issue Objectives of NGO Accounting 1 To provide financial reports to do- Profit Loss vs. Income Expenditure.1 nors, Government and public. Profit Loss Account 1 Business organisations also maintain Income Expenditure Account 2 Audit Statement 2 accounts for similar reasons. However, What about the Balance Sheet? 2 there is one very important difference: Fund-balances 3 at the end of each year, owners of the Audit Statement 4 business want to know how much Value-addition 4 profit2 they have made. This helps them decide how much of the profit Recently, there has been increased they can take out as dividend. interest in NGO accounting and related standards. This paper discusses some This key element is completely missing of the issues related to setting stan- in NGOs. All NGOs are barred3 from dards for NGO1 accounting. declaring dividends or distributing prof- its to their ‘owners’. Objectives of NGO Accounting Why do NGOs maintain accounts? Profit Loss vs. Income Ex- There are several reasons: pendit