The 12 courses included in this track aim to provide a comprehensive foundation in financial accounting and reporting standards that apply to each of the major transaction cycles of a not-for-profit entity (NFP). Ideal for someone new to NFPs, or in need of a refresher, this set provides an overview of accounting for contributions, endowments, split-interest agreements, fair value measurement, programmatic investments, functional classification of expenses, net asset classification, and financial statement presentation—including the latest updates to GAAP that are or soon will be effective for most NFPs. This interactive CPE-hour program contains real-world examples, case studies, animations and videos to create a flexible, dynamic learning experience.
CPA and non-CPA staff at small to mid-sized firms who perform not-for-profit financial reporting engagements, including partners and managers at these firms who wish to enter the NFP industry and need a basic understanding of the sector.
Board members and financial or non-financial staff members at not-for-profit organizations who are new to NFPs or who wish to expand on their understanding of the fundamental financial management issues that are unique to NFPs. A basic understanding of accounting is recommended.