Accounting and Reporting for Not-for-Profit Organizations

  • Tuesday, May 1, 2018 – Thursday, April 30, 2020

  • 5.5
    Accounting (Governmental)

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.


  • 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
  • Statement of activities
  • Programmatic investments

Additional Information


American Institute of CPAs

Field of Study

Accounting (Governmental)

Course Number


Level of Knowledge


Add to Cart

View All Courses