Course Description

In-depth review of Generally Accepted Accounting Principles (GAAP) for non-profit and public sector entities. Topics include: application of accounting concepts in the not-for-profit and charities sector; overview of government (public sector) financial reporting standards including the basic process for setting up a not-for-profit and obtaining and maintaining charitable status; major financial reporting issues in not-for-profit organizations, approaches for measuring and valuing outputs, performance measurement in NFPOs and profit-oriented organizations, public and Indigenous communities; the concept of the public sector, and the Handbook applicable to each component of the public sector.

Prerequisites

• CACF 325 : Intermediate Financial Reporting 2

Corequisites

• NONE

Schedule

This Course was not Offered During Spring/Summer 2025 Term

This Course was not Offered During Fall 2025 Term

The tentative timetable is not yet available for the Winter 2026 Term

The tentative timetable is not yet available for the Spring/Summer 2026 Term