Learn Not-for-Profit accounting from a practicing CPA
What you will learn
The definition of a not for profit organization
The difference between a governmental not for profit and nongovernmental not for profit. Our primary focus is on nongovernmental not for profits. However we will discuss accounting for governmental health care and colleges
How to set up a not for profit organization
Regulations, taxation, and performance issues related to not for profit organizations
Learn how to record accounting transactions related to not for profit organizations with example problems and step by step demonstrations that include a trial balance
Accounting for colleges and universities, both governmental and nongovernmental. We will also discuss for profit colleges
Learn accounting related to health care organizations, both governmental and nongovernmental not for profit
Description
Not for Profit Accounting-Charities, Colleges, & Health Care will cover accounting principles related to not for profit organizations.
Our concentration will be on nongovernmental not-for-profit organizations. However, we will discuss the differences between nongovernmental not for profit organization and governmental not-for-profit organizations. We will also discuss accounting concepts for both governmental and nongovernmental organizations related to health care and colleges.
The course will start by introducing what a not for profit organization is. We will discuss regulation, taxation, and performance issues related to the not for profit organization. As we discuss accounting for not for profit organization, we will make comparisons to for profit organizations, concentrating most of our time on the areas where accounting concepts differ between the two.
Next, we will get into the details of accounting for not for profit organizations, discussing generally accepted accounting principles and the recording of transactions.
We will then take a look at example problems, recoding transactions related to a not for profit organization. We will work through example problems in a presentation format. We will then provide Excel worksheets and step by step instructional videos for learners to apply what they have learned. The Excel worksheets will include two tabs, one with the completed answer, and a second with preformatted worksheets. Learners can enter data into the preformatted worksheets in a step by step process following instructional videos.
Next, we will discuss colleges and universities in detail. We compare and contrast governmental not-for-profit colleges and universities as well as nongovernmental not-for-profit colleges. We will also discuss for-profit colleges.
The course will present example problems in a presentation format and will then provide Excel worksheet and instructional videos so that learners can apply what they have learned.
Next, we will discuss health care organizations in detail. We will consider both governmental health care organizations and nongovernmental health care organizations. The course will present example problems and will then provide practice Excel worksheet and step by step instructional videos so learners can apply what they have learned.
English
language
Content
Introduction
Introduction
PDF – 106 Governmental Accounting vs Not-For-Profit Accounting
106 Governmental Accounting vs Not-For-Profit Accounting
PDF – 107 Does Non-Profit Mean Money Does Not Matter
107 Does Non-Profit Mean Money Does Not Matter
Accounting Comic Break
Regulation, Taxation, and Performance
2 Regulation, Taxation, and Performance
PDF – 13100 Not for Profit Definition, Organization Forms, & Set Up Process
13100 Not for Profit Definition, Organization Forms, & Set Up Process
PDF – 13110 Tax Exempt Status & Federal Regulations
13110 Tax Exempt Status & Federal Regulations
Accounting Comic Break
Accounting for Not-for-Profits
3 Accounting for Not-for-Profits
PDF – 14110 GAAP for Nongovernmental NFP
14110 GAAP for Nongovernmental NFP
PDF – 14120 Financial Reporting Nongovernmental NFP
14120 Financial Reporting Nongovernmental NFP
PDF – 14130 Contributions Nongovernmental NFP
14130 Contributions Nongovernmental NFP
PDF – 14140 Accounting for Expenses Nongovernmental NFP
14140 Accounting for Expenses Nongovernmental NFP
PDF – 14150 Joint Costs of Fund-Raising Nongovernmental NFP
14150 Joint Costs of Fund-Raising Nongovernmental NFP
PDF – 14160 Restricted Assets & Investments Nongovernmental NFP
14160 Restricted Assets & Investments Nongovernmental NFP
PDF – 14170 Collections Nongovernmental NFP
14170 Collections Nongovernmental NFP
Accounting Comic Break
Example Problems – Accounting for Not-for-Profits
4 Example Problems – Accounting for Not-for-Profits
PDF – 14251 Example Problem Not-for-Profit Organization With One Program
14251 Example Problem Not-for-Profit Organization With One Program
PDF – 14523 Example Problem Not-For-Profit Two Programs Craft-Part 1-Transaction
14523 Example Problem Not-For-Profit Two Programs Craft-Part 1-Transactions
PDF – 14523 Part 2 Example Problem Expense Allocation by Function
14523 Part 2 Example Problem Expense Allocation by Function
PDF – 14523 Part 3 Example Problem Closing Entries
14523 Part 3 Example Problem Closing Entries
PDF – 14523 Part 4 Example Problem Statement of Financial Position
14523 Part 4 Example Problem Statement of Financial Position
PDF – 14523 Part 5 Example Problem Statement of Activities
14523 Part 5 Example Problem Statement of Activities
Excel Download
14nd not-for-profit organization with one program
Excel Worksheet Download
14nn Not-For-Profit Part 1 Transactions
14nn Not-For-Profit Part 2 Expense Allocation
14nn Not-For-Profit Part 3 Closing Entries
14nn Not-For-Profit Part 4 Statement of Financial Position
14nn Not-For-Profit Part 5 Statement of Activities
14nn Not-For-Profit Part 6 Statement of Cash Flows
14nn Not-For-Profit Part 7 Reporting of Expenses by Nature and Function
Accounting Comic Break
Colleges & Universities
5 Colleges & Universities
15110 Colleges And Universities
PDF – 15120 Colleges And Universities Loan Assets
15120 Colleges And Universities Loan Assets
PDF – 15130 Capital Assets, Intangible Assets, & Infrastructure Assets
15130 Capital Assets, Intangible Assets, & Infrastructure Assets
PDF – 15140 Liabilities Deposits Held in Custody of Others
15140 Liabilities Deposits Held in Custody of Others
PDF – 15150 Net Assets vs Net Position Operating Statements
15150 Net Assets vs Net Position Operating Statements
PDF – 15160 Tuition and Fees
15160 Tuition and Fees
PDF – 15170 Contributions
15170 Contributions
PDF – 15180 Grants and Expense
15180 Grants and Expenses
PDF – 15190 Statement of Cash Flows
15190 Statement of Cash Flows
Accounting Comic Break
Example Problems – Private College
6 Example Problems – Private College
PDF – 15515 Part 1 Example Problem Private College – Transactions
15515 Part 1 Example Problem Private College – Transactions
PDF – 15515 Part 2 Example Problem Private College – Transactions
15515 Part 2 Example Problem Private College – Transactions
PDF – 15515 Part 3 Example Problem Private College Closing Entries
15515 Part 3 Example Problem Private College Closing Entries
PDF – 15515 Part 4 Example Problem Private College Statement of Financial Positi
15515 Part 4 Example Problem Private College Statement of Financial Position
PDF – 15515 Part 5 Example Problem Private College Statement of Financial Positi
15515 Part 5 Example Problem Private College Statement of Financial Position
PDF – 15518 Part 1 Example Problem Private College # 2 Transactions
15518 Part 1 Example Problem Private College # 2 Transactions
PDF – 15518 Part 2 Example Problem Private College # 2 Transactions Part 2
15518 Part 2 Example Problem Private College # 2 Transactions Part 2
PDF – 15518 Part 3 Example Problem Private College #2 Closing Entries
15518 Part 3 Example Problem Private College #2 Closing Entries
PDF – 15518 Part 4 Example Problem Private College # 2 Statement of Activities
15518 Part 4 Example Problem Private College # 2 Statement of Activities
Excel Worksheet Download
15df Not-for-Profit Organization 2 Part 1 – Transactions
15df Not-for-Profit Organization 2 Part 2 – Transactions
15df Not-for-Profit Organization 2 Part 3 – Closing Entries
15df Not-for-Profit Organization 2 Part 4 – Statement of Activities
Excel Worksheet Download
15dk Not for Profit Private College Prart 1 Transactions
15dk Not-for-Profit Private College Prart 2 Transactions
15dk Not-for-Profit Private College Prart 3 Closing Entries
15dk Not-for-Profit Private College Prart 4 Statement of Financial Position
15dk Not-for-Profit Private College Prart 5 Statement of Activities
Accounting Comic Break
Example Problems Public University
7 Example Problems Public University
PDF – 15519 Part 1 Example Problem Public University-Part 1 Transactions
15519 Part 1 Example Problem Public University-Part 1 Transactions
PDF – 15519 Part 2 Example Problem Public University Transactions
15519 Part 2 Example Problem Public University Transactions
PDF – 15519 Part 3 Example Problem Public University-Closing Entries
15519 Part 3 Example Problem Public University-Closing Entries
PDF – 15519 Part 4 Example Problem Public University Statement of Net Position
15519 Part 4 Example Problem Public University Statement of Net Position
Excel Worksheet Download
15dp Public University Part 1 – Transactions
15dp Public University Part 2 – Transactions
15dp Public University Part 3 – Closing Entries
15dp Public University Part 4 – Statement of Net Position
Accounting Comic Break
Heath Care Organizations
8 Heath Care Organizations
PDF – 16110 Health Care Organization Classifications
16110 Health Care Organization Classifications
PDF – 16120 Health Care Authoritative Sources & Financial Statement
16120 Health Care Authoritative Sources & Financial Statement
PDF – 16130 Assets Health Care
16130 Assets Health Care
PDF – 16140 Revenue
16140 Revenue
PDF – 16150 Donated Materials And Services
16150 Donated Materials And Services
PDF – 16160 Expenses
16160 Expenses
PDF – 16170 Statement of Changes In Net Assets
16170 Statement of Changes In Net Assets
PDF – 16180 Statement of Cash Flows
16180 Statement of Cash Flows
Accounting Comic Break
Example Problems Governmental Hospital
9 Example Problems Governmental Hospital
PDF – 16522 Part 1 Example Problem Hospital Transactions
16522 Part 1 Example Problem Hospital Transactions
PDF – 16522 Part 2 Example Problem Hospital Transactions
16522 Part 2 Example Problem Hospital Transactions
PDF – 16522 Part 3 Example Problem Hospital Closing Entries
16522 Part 3 Example Problem Hospital Closing Entries
Excel Worksheet Download
16nn Hospital Part 1 Transactions
16nn Hospital Part 2 Transactions
16nn Hospital Part 3 Closing Entries
Accounting Comic Break
Example Problem Not-for-Profit Hospital
10 Example Problem Not-for-Profit Hospital
PDF – 16525 Part 1 Example Problem Not-for-Profit Hospital Transactions
16525 Part 1 Example Problem Not-for-Profit Hospital Transactions
PDF – 16525 Part 2 Example Problem Not-for-Profit Hospital Part 2 Closing Entrie
16525 Part 2 Example Problem Not-for-Profit Hospital Part 2 Closing Entries
PDF – 16525 Part 3 Example Problem Not-for-Profit Hospital Balance Sheet
16525 Part 3 Example Problem Not-for-Profit Hospital Balance Sheet
PDF – 16525 Part 4 Example Problem Not-for-Profit Hospital Part 4 Statement of O
16525 Part 4 Example Problem Not-for-Profit Hospital Part 4 Statement of Operati
PDF – 16525 Part 5 Example Problem Not-for-Profit Hospital Statement of Changes
16525 Part 5 Example Problem Not-for-Profit Hospital Statement of Changes in Net
PDF – 16525 Part 6 Example Problem Not-for-Profit Hospital Statement of Cash Flo
16525 Part 6 Example Problem Not-for-Profit Hospital Statement of Cash Flows
Excel Worksheet Download
16nr Not-for-Profit Hospital Part 1 – Transactions
16nr Not-for-Profit Hospital Part 2 – Transactions
16nr Not-for-Profit Hospital Part 3 – Closing Entries
16nr Not-for-Profit Hospital Part 4 – Balance Sheet
16nr Not-for-Profit Hospital Part 5 – Statement of Operations
16nr Not-for-Profit Hospital Part 6 – Statement of Changes in Net Assets
16nr Not-for-Profit Hospital Part 7 – Statement of Cash Flows
Accounting Comic Break
