The effects of joint allocation standards on nonprofit mailing strategies
Article Abstract:
The effects of joint mailing cost allocation standards on the financial statements of non-profit organizations are discussed. Mailing strategies that minimize reported fund-raising expenses are also described. Non-profit agencies often combine fund-raising materials and program information materials in one package, making it difficult for accountants to allocate mailing costs between program and fund-raising expenses. The American Institute of Certified Public Accountants takes a conservative approach that all joint-purpose mailings must be charged to fund-raising expenses. This approach may penalize non-profits with material joint costs. Alternative cost allocation methods include using separate mailings for fund-raising and program information, and using 'padded' mailings.
Publication Name: The Woman CPA
Subject: Women's issues/gender studies
ISSN: 0043-7271
Year: 1987
User Contributions:
Comment about this article or add new information about this topic:
Sell, sell, sell
Article Abstract:
A survey derived from members of the Michigan Association of Certified Public Accountants examined accountants' views on advertising and solicitation. Sixty-eight percent of the respondents believe it is proper for accountants to advertise and 22% believe it is not. Fifty-one percent of respondents feel that advertising is a good way to communicate with potential customers, and a majority feel that advertising does not lower accounting fees or allow customers to make more intelligent choices. Respondents also feel that advertising attracts new clients, helps personnel recruiting efforts, and increases competition.
Publication Name: The Woman CPA
Subject: Women's issues/gender studies
ISSN: 0043-7271
Year: 1989
User Contributions:
Comment about this article or add new information about this topic:
The case for partial tax allocation: will enhance comparability and add relevance
Article Abstract:
The Accounting Principles Board Opinion No. 11 concluded its review of three different methods of interperiod income tax allocation in favor of comprehensive income tax allocation. Several studies refute the arguments that support comprehensive allocation of income taxes, and timing differences do not, in an cases, reverse either in total or on a similar timing difference basis. It is argued that the adoption of a partial tax allocation method would reflect more accurately economic realities, enhance comparability between enterprises, and more accurately predict future tax flows.
Publication Name: The Woman CPA
Subject: Women's issues/gender studies
ISSN: 0043-7271
Year: 1986
User Contributions:
Comment about this article or add new information about this topic: