Article ID Journal Published Year Pages File Type
359443 Journal of Accounting Education 2011 26 Pages PDF
Abstract

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.

Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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