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Non-Profit Accounting
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Summary
Non-Profit Accounting
focuses on the
Financial Management
and reporting of
Organizations that operate without the primary goal of earning profit
, emphasizing accountability and the
Efficient use of resources
to
Further their mission
. It involves
Unique accounting standards
and practices tailored to the
Needs of non-profit entities
, ensuring transparency and compliance with legal and regulatory requirements.
Concepts
Fund Accounting
Statement Of Financial Position
Statement Of Activities
Statement Of Cash Flows
Restricted Funds
Unrestricted Funds
Temporarily Restricted Funds
Donor Restrictions
Non-Profit Financial Statements
IRS Form 990
Functional Expense Reporting
Net Assets
Endowment Funds
Program Services
Supporting Services
Voluntary Health And Welfare Organizations
Public Charities
Private Foundations
Non-Profit Governance
Compliance And Accountability
Permanently Restricted Funds
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