Accounting and Reporting for Not-for-Profit Organizations

  • Tuesday, October 27, 2020

    8:30am – 4:30pm
    (Registration: 8:00am)
  • Buena Vista

    661 S. DuPont Highway
    New Castle, DE 19720
  • 8
    Accounting (Yellow Book)

Do you need to enhance your not-for-profit accounting skills? Through a case-study-intense, highly interactive, classroom environment, this 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. FASB's financial statement standard updates, revenue recognition, and grants and contracts standards are included in this course.


  • 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
  • Functional expense and allocation of costs
  • Endowments
  • Operating versus non-operating
  • Split interest agreements and beneficial trusts
  • Agency transactions
  • Programmatic investments
  • Common financial statement mistakes

Additional Information

Designed For

Auditors, practitioners and accounting and finance professionals of not-for-profit organizations


American Institute of CPAs

Advanced Preparation



8.00 Accounting/Yellow Book


Experience in the not-for-profit environment


Charles Borek

Course Number


Level of Knowledge


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