Glossary of terms found in the book "Budgeting & Financial Mgmt. for Nonprofit Orgs." by Weikart, Chen, Sermier
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Created by Sasha Elliott
over 4 years ago
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Created by Sasha Elliott
over 4 years ago
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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
