Nonprofit Accounting

            Nonprofit organizations are divided into two major groups, namely government entities and non-profit non-governmental entities. A community is like a car to run well requires four wheels with air pressure balanced. "Wheels that are in the sectors of society that consists of (1) the business sector, (2) the government sector, (3) voluntary sector (volunteer) and non-profit, and (4) the informal sector (households and others).

            Government sector, voluntary, and non-profit sectors closely related to another, as well as the effect on the economy as a commercial organization in general effect on the state budget and taxes in particular, and the effect on people who receive services.

            Nonprofit organization is viewed very differently by commercial organizations by connoisseurs customers, donors and volunteers, government, members and employees of nonprofit organizations. The organization's board selected ideally has a genuine purpose to support the organization, in order to achieve its objectives, although in reality are not always so.

            For stakeholders, accounting and financial reporting duty to hold accountable the board, whatever his inner faith. The professional employees of nonprofit organizations are assumed to be treated equivalent to professional employees of commercial organizations in terms of remuneration, career, job, and future. For them, the accounting organization in charge of informing the sustainability of life as a career.

            The members are assumed to seriously participate in a non-profit organization to achieve a certain ideal organization concerned is in line with its aspirations, then the financial statements are expected to provide information periodically, in order to give you an idea, whether it is a dream realized by winning the non-profit organization.

            The customer or the parties that were targeted to be benefited and hoped to obtain the promised benefits infermasi organizations need to get on target achieved by the organization. The financial statements should show the benefits or results that may be achieved is if the amount denominated in money.

            For the government, non-governmental non-profit organizations must comply with the provisions of law, and is expected to contribute positively to the social life, politik.ekonomi, and national culture as well as giving a good image is good for the nation. Here, the financial statements serve as bait baIik to the government. If there is a clash dankepentingan expectations, the financial statements are balanced to give information for the various interested parties.

            Target non-profit organization, its members hope, and the desire of the government and the public performance will not always be denominated in units of currency, so that achievement, contribution or benefit an organization is not always accommodated by the financial statements.

In conclusion, the main target is the nonprofit entity's financial statements present information to the resource provider, which is on March briskly past.        And at the moment will come, and other parties concerned to picked up her rational decisions in the allocation of resources to non-profit entities. In addition to government and commercial entities, the future of the nation and the people directly affected by the civil society (civil society), including non governmentorganization (NGO), non-governmental organizations (NGOs), religious and social organizations.