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Accounting and Reporting for Not-For-Profit Organizations

Author/Moderator: Clifford Brown, Ph.D., CMA
Publisher: AICPA
Availability: Varies by Format (See Below)
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Available Formats:  Text | On-Demand | See All

This CPE course provides you with the tools necessary to enhance your not-for-profit accounting skills and create value-added services to clients. In the course, you will examine, evaluate, and perform case studies that will enhance your working knowledge of fundamental NFP accounting and reporting, presentation requirements, note disclosures, and options allowed under GAAP.

Topics Discussed:

  • Financial statement preparation
  • Note disclosures  
  • Operating and non-operating costs
  • Allocation of fundraising costs
  • Contributed services
  • Membership fees
  • Split-interest agreements
  • Common financial statement mistakes
  • Grant contributions and exchange transactions
  • Statement of activities
  • Programmatic investments

Learning Objectives:
When you complete this course, you will be able to:

  • Identify major components in accounting and reporting for nonprofit organizations
  • Recognize appropriate accounting for recording and recognizing contributions 
  • Identify concepts related to valuation of contributed services and promises received near year-end
  • Comprehend fund accounting and the reclassification of fund balances into net asset classes
  • Describe the effects of split-interest agreements on not-for-profit entities
  • Discern the appropriate accounting for membership dues under various scenarios

Who Will Benefit?
Auditors and financial managers responsible for the accounting and reporting of state and local governments, agencies, divisions, and teams.

Prerequisite: Experience in the not-for-profit environment

Advanced Preparation: None

Not-for-Profit Section Members Save an Additional 20%! 

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or

Find out more information on the NFP Section.

Enhanced On-Demand Format
This enhanced on-demand format features audio and voice narration to keep you actively engaged with the course content. Additionally, updated course navigation allows you to easily move throughout the material. For your convenience, a PDF version of the text manual is included for download to use as a reference guide.

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Other Options

NASBA Field of Study: Accounting (Governmental)
Level: Intermediate
Recommended CPE Credit: Text - 8; On-Demand - 13.5
Yellow Book Hours: Text - 8; On-Demand - 13.5
Accounting and Reporting for Not-For-Profit Organizations
Text , 2015
Product# 743283
Availability: In Stock
AICPA Member:$149.00
Your Price:$189.00
Accounting and Reporting for Not-For-Profit Organizations
CPE On-Demand , 2105
Product# 163631
Availability: Online Access 1 Year
For registered users only
AICPA Member:$159.00
Your Price:$199.00
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