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Accounting and Reporting for Not-For-Profit Organizations

Author/Moderator: Clifford Brown, Ph.D, CMA
Publisher: AICPA
Availability: In Stock
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This CPE course provides you with the tools necessary to enhance your not-for-profit accounting skills and create value-added services to clients.

Go beyond theory in this case-study-focused course where you will examine, evaluate, and perform case studies to enhance your knowledge of fundamental not-for-profit accounting and reporting. The course covers presentation requirements, note disclosures unique to not-for-profits, options allowed under GAAP, and more.

Topics Discussed:

  • Financial statement presentation
  • Note disclosures
  • Operating and nonoperating 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 of accounting and reporting in not-for-profit 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, practitioners and accounting and finance professionals of not-for-profit  organizations

Prerequisite: Experience in the not-for-profit environment

Advanced Preparation: None

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Videocourse Details

NASBA Field of Study: Accounting (Governmental)
Level: Intermediate
Recommended CPE Credit: 13.5
Yellow Book Hours: 13.5
Accounting and Reporting for Not-For-Profit Organizations
Text , 2014
Product# 743282
Availability: In Stock
AICPA Member:$175.00
Your Price:$218.75
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