Dedication.

Preface.

Acknowledgments.

The Authors.

PART ONE: UNDERSTANDING THE IMPORTANCE OF GOOD BOOKKEEPING.

1. Overview of the Bookkeeping Function.

2. The Accounting Equation.

3. The Chart of Accounts.

PART TWO: RECORDING TRANSACTIONS CORRECTLY THE FIRST TIME.

4. Income.

5. Cash Receipts.

6. Payroll.

7. Purchases.

8. Cash Disbursements.

9. General Journal Entries.

10. The Month-End Close and Account Analysis.

11. Allocating Costs.

PART THREE: PUTTING IT ALL TOGETHER.

12. Financial Statements.

13. Operating Budgets.

14. Cash Flow Reporting, Forecasting, and Management.

15. Conclusion.

PART FOUR: RESOURCES.

Resource A: Good Financial Management.

Resource B: Setting Up Your Files.

Resource C: Alternative Recordkeeping Approaches.

Resource D: Managing Your Computer System: Security, Backups, and Other Considerations.

Resource E: Organization and Tax Issues of Tax-Exempt Organizations.

Resource F: Checklist: Financial Monitoring of Government Grants.

Resource G: Excerpts from OMB Circular A-122.

Resource H: Web Site Resources.

Resource I: Bibliography.