Accountants’ Relief Foundation (ARF): A not-for-profit case examining contribution receipts and distributions

Natalie Tatiana Churyk, Yu, Shaokun (Carol), Howard Blumstein and Richard Larkin

Journal of Accounting Education, 2011, vol. 29, issue 1, 60-85

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.

Keywords: Not-for-profit; Contributions; SFAS No. 116 (ASC 958); SFAS No. 117 (ASC 958); Accounting education case study (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:29:y:2011:i:1:p:60-85

DOI: 10.1016/j.jaccedu.2011.10.001

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