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Introduction NFP organization formation NFP organizational structure Introduction to NFP accounting and reporting NFP accounting system and financial statements Assets-concepts and data flow Liabilities and net assets--concepts and data flow Accounting for support and revenue Accounting for personnel costs and other expenses Investments, pooling and split-interest agreements Subsidiaries and interrelated entities Budget development and applications Special types of NFP organizations Regulatory reporting (990, 990-T, and 990-PF) Contribution/grant applications and reporting Audits--preparation and response Conclusion. |