The ICSA Guide to Charity Accounting 2000
This guide presents advice and good practice concerning how to prepare charity accounts in line with the revised SORP 2000 regulations. It looks at the whole range of accounting reporting requirements, including the trustees' report, Statement of Financial Activities (SOFA), balance sheets, cashflow forecasts, accounting policies and audit and independent examination. Separate chapters look at how the regulations affect charitable companies and smaller charities.
- Paperback | 160 pages
- 156 x 234mm
- 15 Apr 2001
- ICSA PUBLISHING LTD
- London, United Kingdom
- Revised edition
Table of contents
Introduction to charity accounting. Regulatory framework. SORP. Trustees' annual report. Statement of Financial Activities. Balance sheet. Cashflow statement. Disclosure of accounting policies and notes to the accounts. Summary financial information and statements. Consolidation of subsidiary undertakings. Charitable companies. Accounting for smaller charities. Audit and independent examination. Directory.
Professor Adrian J L Randall is a Charities Management Consultant. He has been both a Finance Director of a major charity (Cancer Research Campaign) and, most recently, Charity Partner in a major accounting practice (BDO Stoy Hayward). Founder Chairman of the Charity Finance Directors' Group, he is the author of several book on charity accounting, finance and taxation.