Accounting and Reporting for Not-for-Profit Organizations

Evaluate and conduct case studies to enhance your knowledge of not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-for-profits, and options allowed under GAAP. Go beyond the theory and create value-added services for your clients.
Highlights

• Financial statement presentation, including FASB’s new financial reporting standard
• Statement of activities
• Statement of financial position and statement of cash flow
• Note disclosures
• Contribution concepts
• Functional expense and allocation of costs
• Endowments
• Operating vs. nonoperating
• Split-interest agreements and beneficial trusts
• Membership dues
• Agency transactions
• Programmatic investments
• Common financial statement mistakes