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Accounting and Reporting for Not-For-Profit Organizations

Author/Moderator: Clifford Brown, PhD, CMA
Publisher: AICPA
Availability: Varies by Format (See Below)
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This CPE course provides you with the tools necessary to enhance your not-for-profit accounting skills and create value-added services to clients. We take you beyond the theory through a case-study-intense, highly interactive, classroom environment. In this course, you will examine, evaluate, and perform case studies to 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.

Key Topics:

  • 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

Learning Objectives:
This course will prepare you to:

  • 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
  • Apply fund accounting and the reclassification of fund balances into net asset classes
  • Recall the effects of split-interest agreements on not-for-profit entities
  • Determine the appropriate accounting for membership dues under various scenarios

Who Will Benefit?
Auditors, practitioners and accounting and finance professionals of not-for-profit organizations.

Prerequisite: Experience in the not-for-profit environment

Advance Preparation: None

Not-for-Profit Section Members Save an Additional 20%! 

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or

Find out more information on the NFP Section.

Enhanced On-Demand Format
This enhanced on-demand format features audio and voice narration to keep you actively engaged with the course content. Additionally, updated course navigation allows you to easily move throughout the material. For your convenience, a PDF version of the text manual is included for download to use as a reference guide.

NASBA Field of Study: Accounting (Governmental)
Level: Intermediate
Recommended CPE Credit: Text - 16.5; On-Demand - 7.5
Yellow Book Hours: Text - 16.5; On-Demand - 7.5
Accounting and Reporting for Not-For-Profit Organizations
Text , 2016
Product# 743284
Availability: In Stock
AICPA Member:$189.00
Your Price:$239.00
Accounting and Reporting for Not-For-Profit Organizations
CPE On-Demand , 2016
Product# 163632
Availability: Online Access 1 Year
For registered users only
AICPA Member:$109.00
Your Price:$139.00
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