Accounting and Reporting for Not-for-Profit Organizations

  • Monday, May 1, 2017 – Thursday, April 30, 2020

  • 5.5
    Accounting (Governmental)

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 GAAP. ASU No. 2016-14 updates are included in this course.


  • 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


  • 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

Additional Information

Designed For

Anyone who wants to enhance their not-for-profit accounting skills


American Institute of CPAs

Field of Study

Accounting (Governmental)

Course Number


Level of Knowledge


Add to Cart

View All Courses