Course curriculum

  • 1

    Introduction

    • Welcome

    • Learning Outcomes

    • Introduction
  • 2

    Types of Cash

    • Unrestricted Cash

    • Internally Restricted Funds

    • Externally Restricted Funds

    • Endowment Funds

    • Types of Cash - Activity
  • 3

    Accounting Standards

    • Deferral & Restricted Fund Methods

    • Accrual & Cash Accounting

    • Consequences
  • 4

    Unrestricted Cash

    • Donations

    • Deferred Grants

    • Operations

    • Summary
  • 5

    Internally Restricted Funds

    • Internally Restricted Funds

    • Unrestricted Cash & Internally Restricted Cash - Activity
  • 6

    Externally Restricted Funds

    • Receiving the Funds

    • Spending the Funds on Expenses

    • Checkpoint: Summary

    • Comprehensive Example (with GST)

    • Purchasing Capital Assets

    • Summary

    • Externally Restricted Funds - Activity
  • 7

    Endowment Funds

    • Endowment Funds
  • 8

    Closing

    • Summary
  • 9

    Survey

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