کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
359443 | 620165 | 2011 | 26 صفحه PDF | دانلود رایگان |
The Accountants’ Relief Foundation case study exposes students to not-for-profit (NFP) transactions and performance evaluation. Your task is to: (1) explain the advantages and restrictions associated with NFPs, (2) describe and calculate customary NFP performance metrics and assess risks, (3) determine the existence of liabilities and expenses, (4) discuss contract-timing issues, (5) evaluate differences between discretionary and non-discretionary power, (6) evaluate contribution alternatives, and (7) use primary and secondary accounting literature to solve the case.
► This case exposes students to NFP transactions and NFP performance evaluation.
► This case fosters the AICPA Core Competency skills.
► Case effectiveness is demonstrated using student scores and surveys.
► Evidence shows students meet case objectives.
Journal: Journal of Accounting Education - Volume 29, Issue 1, March 2011, Pages 60–85