ACCT 276 Nonprofit Management and Reporting (5 credits)
Prerequisite ACCT& 201 with at least a 2.0 grade.
Course Description
This course provides the fundamentals of financial management and reporting requirements for not-for-profit organizations and the rules and regulations covering them.
Course Content
1. Development and theory of nonprofits
2. Single entities vs. coalitions
3. Types of nonprofit entities: government-serving & social enterprises
4. Laws, regulations, and governance
5. Lobbying
6. Fundraising and grants
7. Elements of financial management
8. Financial reporting requirements (Form 990 Return and Form 1023 Application for Exemption)
9. Quality control and risk management
10. Future of the nonprofit sector
Student Outcomes
1. Explain the development and purpose of the nonprofit sector.
2. Summarize the regulatory and reporting requirements for nonprofit entities.
3. Describe funding and financial management issues specific to nonprofits.
4. Identify quality control and risk management factors in nonprofit entities.
Degree Outcomes
Program Outcome: Possess knowledge of and be ready to perform basic functions of bookkeeping/accounting procedures and duties as required in the entry level bookkeeping/accounting positions.
Information Competency: Graduates will be able to seek, find, evaluate and use information and employ information technology to engage in lifelong learning.
Lecture Contact Hours 50
Lab Contact Hours 0
Clinical Contact Hours 0
Total Contact Hours 50
Potential Methods
A. Multiple choice exam
B. Computational exam
C. Group assignments
D. In-class assignment
E. Essay questions
F. Short written answers
G. Matching questions
H. Homework assignments
I. Classroom observation
J. Written individual solutions to problems
K. Oral individual solutions to problems
L. Oral group solutions (presentation) to problems
M. Comprehensive problem
N. Case studies
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