Accounting for Non-Profit Organisations

Module code: MN3143

Accounting for non-profit organisations comes with its own challenges and issues. This module will introduce you to some of the specific issues behind accounting for organisations such as charities, sporting bodies and social enterprise.

You'll look at the principles behind the design of an accounting information system for recording and representing economic and social activities in non-profit organisations, including environmental reporting and sustainable governance. You'll assess their potential impact on a company's performance and relations between stakeholders and managers. You'll analyse the development of performance measurement methods for non-profit organisations and their limits to such measurements. Furthermore, you'll discuss the existing and evolving regulatory structures that aim to govern accounting for non-profit organisations.