CPE Self-Study

Accounting and Reporting for Not-For-Profit Organizations

  • $189.00-$239.00
    Accounting and Reporting for Not-For-Profit Organizations Backordered Product #: 743284
    AICPA Member: $189.00
    Non-Member: $239.00
  • $109.00-$139.00
    Accounting and Reporting for Not-For-Profit Organizations Online Access Product #: 163632
    AICPA Member: $109.00
    Non-Member: $139.00
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    Purchasing multiple enrollments for your organization? Contact a representative for pricing or for on-site training opportunities. 800.634.6780 | Contact Us

    Product #: GT-FSNPO

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.

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

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

Who Will Benefit?

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


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 service@aicpa.org.

Find out more information on the NFP Section.

System Requirements

About the Authors

Clifford Brown, PhD, CMA

About the Publisher


About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.

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