Accounting for Managers of Not-for-Profit Organizations Course at Athabasca University

Course of Accounting > Athabasca University

Accounting (ACCT) 245
Accounting for Managers of Not-for-Profit Organizations

Overview

This course is intended to provide managers and potential managers an overview of the subject of accounting. Students will learn financial and managerial concepts with an emphasis on management control in not-for-profit organizations. The course begins with the characteristics of not-for-profit organizations and the management control function. It then examines the nature and purpose of financial statements and introduces fund accounting. The course concludes with coverage of full cost accounting, the measurement and use of differential costs, and pricing decisions.
Outline

Lesson 1: Introduction to Not-for-Profit Accounting
Lesson 2: Management Control Function
Lesson 3: Basic Principles of Financial Accounting
Lesson 4: Interpretation of Financial Statements
Lesson 5: Introduction to Fund Accounting for Not-for-Profit Organizations
Lesson 6: Full-Cost Accounting
Lesson 7: Measurement and Use of Differential Costs
Lesson 8: Pricing Decisions

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