Accounting for Nonprofit Organization

Learning Outcomes

On successful completion of this course, students will be able to: Define the nature and characteristics of non-profit organisations and government entities; Define and interpret the basic accounting principles and concepts as they relate to non-profit organizations and government entities; Analyse and record entries typical for non-profit organizations and government entities; Arrange the accounting cycle for non-profit organizations and government entities; Explain the process of Central Government Budget (APBN) and Local Government Budget (APBD) preparation

Topics

1. Governmental and Non-Profit Accounting (G&NP): Environment and Characteristic
2. Financial Report for Non-Profit Entities (PSAK 45)
3. Badan Layanan Umum (Public Service Agency)
4. Accounting for HealthCare Organisation (Part 1)
5. Accounting for HealthCare Organisation (Part 2)
6. Accounting for Universities (Part 1)
7. Accounting for Universities (Part 2)
8. Central Government Accounting and Financial Reporting: Introduction
9. Central Government Accounting and Financial Reporting: Recognition and Measurement
10. Central Government Accounting and Financial Reporting: Case Illustration
11. Local Government Accounting and Financial Reporting: Introduction
12. Local Government Accounting and Financial Reporting: Measurement and Recognition
13. Local Government Accounting and Financial Reporting: Case Illustration