Launching Pad
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Topics

[[[Introduction]]]

  • [[[Basic accounting for NPOs]]]
  • [[[Chart of accounts (major accounts and structure)]]]
  • [[[Double entry bookkeeping and accounting processes – the journal, ledger, etc]]]
  • [[[How a budget and cost analysis produce resolution only as good as chart of accounts allows them to be]]]
  • [[[Major Accounting standards: GASB, GAAP, FASB]]]
  • [[[Internal control]]]
  • [[[auditing]]]
  • [[[records management]]]
  • [[[financial ratios]]]
  • [[[The Budget and its relation to the major financial statements (Balance Sheet and Income Statement)]]]
  • [[[Creating a Budget]]]
  • [[[Types of Budgets]]]
  • [[[Budgetary Process]]]
  • [[[Budget variances with actual revenue and expenditure]]]
  • [[[National Reporting of Revenues, Expenditures and other data]]]

[[[Revenue and Support of Library Operations in relation to budgeting]]]

  • [[[Primary revenue support]]]
  • [[[Time Value of Money]]]
  • [[[Annuity concepts]]]
  • [[[Tax revenues, tax rates, tax base]]]
  • [[[Grants and Grant financial reporting]]]
  • [[[Endowments]]]
  • [[[Entrepreneurial activities]]]
  • [[[Loans and Bonds]]]
  • [[[Trusts, Wills, Gifts]]]
  • [[[Intergovernmental transfers]]]
  • [[[Minor sources of revenue]]]

Expenditures I

  • [[[Administration of expenditures]]]
  • [[[Contracts]]]
  • [[[Personnel (wages, salaries)]]]
  • [[[benefits]]]
  • [[[salary administration]]]
  • [[[employment contracts]]]
  • [[[hourly employees and minimum wage]]]
  • [[[work study arrangements]]]
  • [[[sick and vacation leave]]]
  • [[[travel]]]
  • [[[separation payouts]]]
  • [[[time sheets and internal control]]]
  • [[[Purchase orders (collections, equipment)]]]
  • [[[Contracts]]]
  • [[[Purchasing regulations]]]
  • [[[Encumbrances and payment]]]
  • [[[Invoice processing]]]
  • [[[Equipment and depreciation]]]
  • [[[Inventory Control]]]
  • [[[Information Technology]]]
  • [[[Facilities]]]
  • [[[Capital Budgets]]]

[[[Managerial accounting]]]

  • [[[Responsibility Centered Management]]]
  • [[[Activity Based Costing]]]
  • [[[Cost centers and managerial cost control]]]
  • [[[Life Cycle Costing]]]
  • [[[Risk Management]]]
  • [[[Cost Benefit Analysis]]]
  • [[[Return on Investment]]]
  • [[[Break Even Analysis]]]
  • [[[Differential Cost Analysis]]]
  • [[[Cost estimation with probabilities and sensitivity analysis]]]
  • [[[Cost estimation with learning curve]]]
  • [[[Leasing]]]
  • [[[Outsourcing]]]
  • [[[Introduction to Descriptive Statistics]]]

Other

  • [[[Forecasting and estimating]]]
  • [[[Statistics]]]
  • [[[Sampling]]]