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Not-for-Profit Accounting and Financial Reporting
CPE Self-study

Not-for-Profit Accounting and Financial Reporting

Part of the Not-for-Profit I Certificate Program, this series of CPE courses provides a comprehensive grounding on the key not-for-profit issues in accounting and financial reporting and includes real-world examples, case studies, animations and videos to create a flexible, dynamic learning experience.

$344 - $515
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

19

Author(s)

Karen Craig

Availability

1 year

Product Number

165120

 Business & partner 
Product Details

This series of CPE courses is a part of the comprehensive Not-for-Profit Certificate I Program. This track can be purchased individually, or as a part of the full Certificate Program.

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.

Courses Included

Key Topics
  • Reporting of expenses by nature and function
  • Distinguishing between program services and supporting services
  • Expense allocation methods
  • Accounting for joint activities
  • Financial statement presentation and disclosure
Learning Outcomes
  • Apply FASB ASC not-for-profit industry-specific guidance
  • Identify the proper accounting treatment for typical transactions of not-for-profit entities, including the significant changes related to revenue recognition
  • Recognize the financial statement presentation and disclosure requirements that apply to not-for-profit entities, including those added or amended under FASB ASU 2016-14
Credit Info
CPE Credits
Online
19
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Knowledge of the not-for-profit industry
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Yellow Book Hours
19
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$515.00
AICPA Members
Online
$429.00
NFP Section Members
Online
$344.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

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Instructors
Karen Craig
Karen Craig, CPA, is a consultant providing technical accounting, reporting, finance, and analytical expertise to not-for-profits with a focus on higher education. She holds a degree in journalism and an MBA from California Polytechnic State University and is a licensed CPA in California. From 2002 to 2009, Karen was an Associate Controller at Stanford University where she was responsible for the overall operations of the university's investment accounting, financial reporting, capital accounting, payroll and disbursements departments. Prior to her work at Stanford, she was Controller for a software startup company and a Senior Audit Manager with PricewaterhouseCoopers. Karen hold memberships in the AICPA, in which she is an ex-officio member of the AICPA Not-for-Profit Industry Expert Panel, and the National Association of College and University Business Officers (NACUBO) in which she is a technical advisor to its Accounting Principles Council.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
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Not-for-Profit Accounting and Financial Reporting
Select from the following options:
Online
$515.00
Nonmember Price
$515.00
Price excluding sales tax
$515.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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