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ADDRESS: 901 Dulaney Valley Road, Suite 800
Towson, MD 21204
PHONE: 888-481-3500
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Case Studies in Not-for-Profit Accounting and AuditingCOURSE ID: CNFP
DESCRIPTION

Are you aware of the accounting treatment of transactions unique to the not-for-profit environment? During this course you will gain hands-on experience with case studies designed to simulate real-world scenarios and common problems in today’s not-for-profit environment. This course goes beyond the theory and will show you how to navigate the key issues that arise in not-for-profit accounting and auditing.

DESIGNED FOR: Not-for-profit professionals responsible for accounting and reporting and auditors of not-for-profitsFIELD OF STUDY: Accounting (Gvmt), Auditing (Gvmt)LEVEL: IntermediatePREREQUISITES: Experience in the not-for-profit environmentCOURSE PRODUCER: AICPACREDITS: 8.0OBJECTIVES:
  • Identify the accounting differences between contribution and exchange transaction revenues.
  • Recall key issues relating to the recording and valuation of contributed services.
  • Identify key accounting issues related to pledges and special event costs associated with a capital campaign.
  • Recognize financial statement presentation deficiencies by reviewing an incorrectly prepared statement.
  • Apply important auditing concepts to a statement of functional expenses.
  • Determine effective audit procedures to employ in response to identified fraud risk factors.
  • Analyze critical concepts involved in auditing contributions.
HIGHLIGHTS:

• Financial statement requirements • Net asset classifications: unrestricted, temporarily restricted, and permanently restricted net assets • Consideration of fraud • Promises to give • Distinguishing contributions from exchange transactions • Auditing contributions • Contributed services • Split-interest agreements • Assessing internal control deficiencies • Capital campaigns and special events • Fundraising events and membership • Allocation of costs relating to fundraising • Audit issues related to the statement of functional expenses

INSTRUCTOR
-TBD-
Download the 2016 Business Learning Institute Course Catalog DOWNLOAD PDF
Business Learning Institute - Course Catalog
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