USCPA考点丨Not for Profit Accounting

AICPA的考生一定要重视Government, Not-for-Profit Accounting的学习与练习，因为该部分占整个考试的15%－20%，是属于投入时间至少，产出至高的部分，但是容易被大家忽略。网校教学老师为大家整理了USCPA考点丨Not for Profit Accounting，快快收藏！

一般考生在实际工作中不会遇到Government, Not-for-Profit Accounting会计处理。纵使在美国读Accounting专业的同学，Government, Not-for-Profit Accounting也是属于Advanced Accounting范畴，不少老师授课时也会选择简单介绍这些章节。

考生在考试过程中可能遇到将近有20题Governmental, Not-for-Profit Accounting的选择题和1道Not-for-Profit的Simulation，下面介绍一下Not for Profit Accounting.

Introduction:

Key differences

·Cash from contribution, donation, service charge, membership fee, etc.

·Oriented at serving the common good

·Ownership （charity, fund, society, etc.）

·Operating surplus used for not for profit purpose

Industries adopting NPF accounting

·Health care organizations

·Educational institutions

·Voluntary health and welfare organizations

·Other private NFP organizations

·私立非盈利性医院、养老院、护理院

·私立非营利性学校、教育机构

·志愿卫生与健康机构（如红十字会）

·文化、艺术公益机构、职业协会

Financial Reporting:

Rule of Financial reporting

·Subject to FASB(the Financial Accounting Standards Board) rule, no GASB( the Government Accounting Standards Board) rule

 ·Governmental not-for-profits (for example, a state university) are governed by (GASB)

· Full accrual accounting, no fund accounting(The external financial statements of not-for-profit entities do not present funds. The focus of the financial statements is on the basic information of the organization taken as a whole)

Required Financial statements

·Statement of financial position （“BS”）

·Statement of activities （“IS”）

·Statement of cash flows （“CF”） Financial statements provide users information about the services, the ability to continue services, and the stewardship responsibility.

Reporting Expenses by Nature and Function

·Must be in one Location: On the face of the Statement of Activities or As a schedule in the notes to the financial statements or In a separate financial statement (no specific title provided by the FASB).

·Functional expenses: program and support services. Program services relate to the purpose and mission of the not-for-profit organization; support services relate to such activities as management and general, fundraising, and membership development.

·Natural expenses: include such descriptions as salaries, rent, utilities, interest expense, supplies, etc., similar to general ledger titles for expense.

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