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 Winter 2025 Term

This Course was not Offered During Spring/Summer 2025 Term

The tentative timetable is not yet available for the Fall 2025 Term

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