Accounting for Contributions
NCWVCAA shall recognize contribution income in the period in which the Agency receives restricted or unrestricted assets in nonreciprocal [...]
Distinguishing Contributions from Exchange Transactions
NCWVCAA may receive income in the form of contributions, revenue from exchange transactions, and income from activities with [...]
Definitions
The following definitions shall apply with respect to the policies described in this manual: Contribution - An unconditional transfer [...]
The Role of the Board of Directors
The Board of Directors governs and directs the affairs of the agency consistent with the Articles of Incorporation and the By-Laws. The [...]
Introduction
The following accounting manual is intended to provide an overview of the accounting policies and procedures applicable to North Central [...]
Preface
Effective Date(s) of Accounting Policies The effective date of all accounting policies described in this manual is July 1, 2019. If a [...]