New MACPA.org Launching 4/1! Stay tuned for a brand new online experience.
Events
Learning
Community
About
Do you need to enhance your not-for-profit accounting skills? Through a case-
study-intense, highly interactive, classroom environment, this CPE course provides
you with the tools necessary to go beyond the theory and create value-added
services for your clients. This course allows you to examine, evaluate and perform
case studies which will enhance your working knowledge of fundamental not-for-
profit accounting and reporting, presentation requirements, note disclosures
unique to not-for-profits and options allowed under generally accepted accounting
principles.
• 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.
• Financial statement presentation
• Statement of activities
• Statement of financial position and statement of cash flow
• Note disclosures
• Contribution concepts
• Contribution versus exchange transactions
• Contributed services, facilities, and gifts in-kind
• Collections
• Functional expense and allocation of costs
• Endowments
• Operating versus non-operating
• Split interest agreements and beneficial trusts
• Relationships with other entities
• Agency transactions
• Programmatic investments
• Common financial statement mistakes
practice and industry that need
Experience in the not-for-profit
environment
None
Update your browser to view this website correctly.
