Budgeting & Financial Mgmt. for Nonprofit Orgs. by Weikart, Chen, Sermier

Accounting Cost

Accounting Equation

Accounting Principles

Accounts Receivable

Accrual Accounting

Accrued Salary Expense

Adopted Budget

Allocation

Annuity

Assets

Audit

Average Cost

Balance Sheet

Benefit Corporation

(B Corp.)

Benefit-Cost Ratio

(BCR)

Benefit Theory

Bonds

Break-Even Analysis

Capital Assets

Capital Budgeting

Cash Budget

Cash Flow

Cash-Flow Budget

Cash-Flow Gaps

Cash-flow Management

Cash-flow Management Report

Cost

Cost-Benefit Analysis (CBA)

Cost-Benefit Ratio

Coupon Rate

Current Assets

Current Liabilities

Default Risk

Depreciation

Direct Costs

Discount Rate

Diversification

Effectiveness

Efficiency

Endowment Draw

Endowment Funds

Expense Budget

Fiduciary

Financial Accounting

Financial Accounting Standards Board
(FASB)

Financial Statements

Fiscal Year (FY)

Fixed Costs

Form 990

Fund Accounting

Future Value

General Obligation Bonds

(GO Bonds)

General Support Revenue

GAAP

Generally Accepted Accounting Principles

Indirect Costs

Inputs

Interest Rate

Intergenerational Equity

Internal Controls

Internal Rate of Return

(IRR)

Laddering

Leverage

Liabilities

Life-Cycle Costing

(LCC)

Line-Item Budget

Liquidity

Long-Term Assets

Long-Term Liabilities

L3C

(Low-Profit Limited-Liability Co.)

Management Accounting

Marginal Costs

Market Risk

Marketable Securities

Mission

Modern Portfolio Theory

(MPT)

Municipal Bonds

Net Assets

Net Present Value

(NPV)

Nonprofit Corporation

Nonsystematic Risk

Operating Budget

Operating Reserve

Outputs

Pay-as-you-go Financing

Permanently Restricted Funds

Permanently Restricted Net Assets

Pledges

Prepaid Expenses

Present Value

Private Foundations

Private Goods

Program Budget

Program-related Investments

(PRIs)

Proposed Budget

Prudent Investor Rule

Prudent Man Rule

Public Charities

Public Goods

Receivables

Revenue Bonds

Revenue Budgets

Revenues

Sarbanes-Oxley Act

Separation of Duties

Serial Bonds

Social Enterprises

Social Entrepreneurs

Solvency

Spending Baseline

Step Costs

Systematic Risks

Temporarily Restricted Net Assets

Term Bonds

3rd Sector

Time Value of Money

(TVM)

Total Revenue

Unrestricted Net Assets

Variable Costs

Variance Reports

Venture Philanthropy