GAAP at Ministries                         0004-01          ZZall

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                     TO:  Interested Ministries                                                                                                         FROM: Jim Bramer, Retired CPA-Auditor
                                                                                                                                                                             FILE:  0004-01/all

                      RE:  GAAP at Ministries                                                                                                          Originated December 2008                               

         OK, what is "GAAP at Ministries" --- in most "gap" situations, something is missing?  Well, in this case nothing is missing, but it is another one of our vocational acronyms that stands for:

     G)enerally A)ccepted A)ccounting P)rinciples, or GAAP. 

          Please go to the link contents that follow for more information about what I call  "External GAAP" and "Internal GAAP" and our views about the application of GAAP at Ministries.       http://www.bcidot.org/fwi/0941-08.html

                    Some other link references to GAAP on this web site   are listed below

Annual GAAP Church Financial Info 
Church-Fixed Assets Acctg Issues
Current-Dormant Sets of Books
Fixed Asset and LB&E Issues l
GAAP and Budgets
GAAP compliance via QuickBooks 
Overkill re GAAP at a Church
Pledge Accounting 
QB Fund Accounting FAQ

     Below is an excellent link for detailed resources on Ministry/Not-for-Profit  GAAP and related information:.

http://www.muridae.com/nporegulation/accounting.html#general_subject 

   The bulk of this Publication originated in March 1999 and was .  UPTD: April 07, 2009    

ABOUT  US   |  OUR PURPOSE   |  TABLE OF CONTENTS   |  SEARCH  MATTERS  |  HELP DETAILS   |  FUND ACCTG VIA COMPUTERS   |  GLOSSARY

 

     (1) An Online Document, or WRIT (Writing), may be applicable to all Ministries, or it may be designed for just groups like: Evangelical Church, School, Missionary Agency or Organization, Christian Camp / Conference, or other named group.
       (2) WRIT formats include the perspective of  Jim@bcidot.org  via IOMs (Inter-Office Memos) to the Ministry Finance Team (MFTeam); THRDs, a hypothetical Online conversation with members of the MFTeam; GLEANINGS, or Scripture within context of the MFTeam; FWIW; A periodic editorial (For What it is Worth); TRUISM, or believed Ministry Finance principles; and  FAQ, response to Frequently Asked Questions