Financial Management for Public Health and Not for Profit Organizations 5th Edition Finkler Solutions Manual
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Financial Management for Public Health and Not for Profit Organizations 5th Edition Finkler Solutions Manual.
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Product Details:
- ISBN-10 : 1506326846
- ISBN-13 : 978-1506326849
- Author:
Now in its Fifth Edition, Financial Management for Public, Health, and Not-for-Profit Organizations is the leading textbook on financial management in the government, health, and not-for-profit sectors providing a comprehensive yet practical introduction to the financial decision-making and management skills required of students and practitioners in the field. Assuming readers have no prior training in financial management, authors Steven A. Finkler, Daniel L. Smith, Thad D. Calabrese, and Robert M. Purtell artfully combine the principles and theory and analytics of accounting and finance. Coverage includes cost analysis, budget preparation, budget and variance analysis, management control, and recording and reporting financial information, with an emphasis on preparing and analyzing financial statements. The authors detail the foundational principles of each of the methods introduced in the book, and through step-by-step equations, figures, and exhibits, they illustrate how to execute financial management in practice.
Table of contents:
Part I Introduction: Setting the Stage
Chapter 1: Introduction to Financial Management Introduction What is Financial Management? Public Sector Resource Flows Why Public, Healthcare, and Not-for-profit in One Book? Why Should Public Service Organizations Worry about Financial Management? Should Public Service Organizations Earn a Profit? Ongoing Case Study Summary
Part II: Planning
Chapter 2: Planning for Success: Budgeting Introduction Mission Strategic Plan Long-Range Plan Budgets Behavioral Aspects of the Budget Process Summary
Chapter 3: Additional Budgeting Concepts Introduction Line-item and Responsibility Center Budgets Centralization versus Decentralization Program and Functional Budgets Budgeting Techniques Additional Governmental Budgeting Issues Summary
Chapter 4: Understanding Costs Introduction Basic Concepts and Definitions Cost Behavior Break-Even Analysis Cost Measurement Summary
Chapter 5: Capital Budgeting Introduction Why Do We Need a Separate Capital Budget? Definition of Capital Assets: Theory And Practice Why Do Capital Assets Warrant Special Attention? The Time Value of Money Capital Asset Investment Analysis Summary
Chapter 6: Long-Term Financing Introduction Equity Financing Long-Term Debt SummaryPart III: Implementation and Controlling results
Chapter 7: Managing Short-Term Resources and Obligations Introduction Working Capital Management Short-Term Resources Short-Term Obligations Summary
Chapter 8: Accountability and Control Introduction Management Control Systems Measures of Performance Controlling Quality Variance Analysis Ethics Safeguarding Resources The Form 990 Consequences of Ethical Violations SummaryPart IV: Reporting Results
Chapter 9: Taking Stock of Where You Are: The Balance Sheet Introduction The Framework for Financial Accounting Generally Accepted Accounting Principles International Financial Reporting Standards Fiscal Years Balance Sheet Elements Assets: A Closer Look Liabilities: A Closer Look Net Assets or Fund Balance: A Closer Look Recording Financial Information Summary
Chapter 10: Reporting the Results of Operations: The Activity and Cash Flow Statements Introduction The Activity Statement The Statement of Cash Flows Interrelationships among Financial Statements Notes to Financial Statements Recording and Reporting Financial Information Starting from Scratch Summary
Chapter 11: Unique Aspects of Accounting for Not-for-Profit and Health Care Organizations Introduction Accounting for Not-for-Profit Organizations Fund Accounting Depreciation Donated Goods and Services Investments Taxes Accounting for Healthcare Organizations Summary
Chapter 12: Unique Aspects of Accounting for State and Local Governments
Part I: The Recording Process Introduction Bases of Accounting Government Fund Accounting Recording Financial Information Summary
Chapter 13: Unique Aspects of Accounting for State and Local Governments
Part II: Reporting Financial Results Introduction Reporting Financial Information SummaryPart V: Financial Analysis
Chapter 14: Financial Statement Analysis Introduction Financial Statement Review The Notes that Accompany Financial Statements Ratio Analysis Summary
Chapter 15: Financial Condition Analysis Introduction Financial Condition Analysis Financial Statement Analysis versus Financial Condition Analysis Ratio Analysis Summary
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