

| Detailed Course Contents |
| What are Non-profit Organizations? 2. Basic Concepts of Accounting 3. Accounting of Day-to-day Transactions 4. Special Accounting Aspects of Non-profit Organizations 5. Distinction between Capital and Revenue Receipts/Expenditures 6. Preparation of Fixed Assets Schedule 7. Concepts of Fund Accountability 8. Preparation of Balance Sheet 9. Preparation of Income and Expenditure Account 10. Preparation of Cash Flow Statement 11. Special Provisions of Income Tax and VAT Applicable to Non-profit Organizations 12. Solution to Existing Problems through Discussion |