Article Archives >> Behind the Numbers >> December 16, 2004-January 15, 2005
Preview of Article:
BEHIND the NUMBERS
Allocating Your Costs Redux:
Rules for Allocating Joint Activity Costs That Include Fundraising
Excerpt
In our previous Behind the Numbers article, we explained the accounting
rules governing the allocation of costs among the functional areas
of programs and supporting services in nonprofit organizations (see
Nonprofit Issues, October 16-31, 2004). This sequel
explores the additional and somewhat arcane accounting rules that
dictate when and how “joint activity” costs are split
between fundraising and other functional expense areas.
By Eric Fraint, President
Your Part-Time Controller, LLC
Article Archives >> Behind the Numbers >> December 16, 2004-January 15, 2005
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