This Technical Leaflet serves as a primer for nonprofit accounting.

It focuses on the changes in nonprofit accounting since the 1970s by providing a history of accounting practices and the current practices in the 1980s.

This leaflet discusses how contemporary changes in the 1980s affected nonprofit finances on the federal level.

Technical Leaflet #143 (1982)

The information in this Technical Leaflet has been updated in more recent publications. It has been indexed for historical purposes.