| |
Charity-Accounting-Local-Authority-Perspective |
|
|
| Course Name : |
| Charity-Accounting-Local-Authority-Perspective |
| Target Audience : |
| Local Authority and public sector commissioners |
Venues
|
Date
|
Time
|
Venue
|
| 15-02-2012 |
9.30am - 4.30PM |
145- 157 St John Street,
London EC1V 4PY |
| 05-07-2012 |
9.30am - 4.30PM |
145- 157 St John Street,
London EC1V 4PY |
| 13-11-2012 |
9.30am - 4.30PM |
145- 157 St John Street,
London EC1V 4PY |
|
| Fee : |
| 350 |
| Course Objectives : |
- To gain understanding of the reporting audit requirements faced by charities.
- To find out more about accounting for charities.
- To gain understanding of the legislative position about charities.
|
| Contents : |
Introduction
- Course objectives and learning outcomes
What are Charities?
- Charitable purposes
- Public benefit
- Legal Structures
Charity accounting regulatory framework
- Key sources and bodies
- Accounting requirements
- Independent Examination and Audit
- Annual reporting
SORP part 1
- Key elements
- Trustees Annual Report
- SOFA format
- Restricted & unrestricted funds uthority PerspectiveKKk
IntSORP part 2
- Allocating costs
- Investments
- Deferred income
- Reserves
Trading by charities
- Primary purpose trading
- Ancillary and small scale trading
- Tax
C The future of UK charity accounting
- Draft financial reporting standard for public benefit entities
- New modular SORP
|
