One of the biggest challenges for anyone faced with responsibility in a charity is getting to grips with the rules on finance, particularly all of the special requirements under charity law. In a format short enough to read in a couple of evenings, this handbook covers the key principles for virtually all the main issues in charity accounting and finance. This new 4th edition is updated to cover numerous changes since the 3rd edition, including the Charities Act 2011, the two new Charities SORPs taking effect from 2015, accounting for CIOs, the new focus on public benefit, revised accounting thresholds for Scottish charities, interim charity reporting in Nothern Ireland, substantial changes to Gift Aid and the new VAT rules on shared services. The 4th edition includes new a section on cost apportionment choices for charities running multiple projects. Who is this book for? With plenty of helpful examples, this guide is suitable for voluntary sector workers with little or no accounting experience, those from other sectors seeking an update on charity accounting and students on 3rd sector courses.
Publisher: Directory of Social Change