Charities SORP & FRS 102

Course Content

Section 1: Trustees Report

Section 2: Fund Accounting

Section 3: Accounting Standards, Policies, Concepts and Principles including the Adjustment of Estimates and Errors

Section 4: Statement of Financial Activities

Section 5: Recognition of Income, including Legacies, Grants and Contract Income

Section 6: Donated Goods, Facilities and Services including Volunteers

Section 7: Recognition of Expenditure

Section 8: Allocating Costs by Activity in the SOFA

Section 9: Disclosure of Trustee and Staff Remuneration, Related Party and Other Transactions

Section 10: Balance Sheet

Section 11: Accounting for Financial Assets and Financial Liabilities

Section 12: Impairment of Assets

Section 13: Events after the End of the Reporting Period

Section 14: Statement of Cash Flows


Presenter: Robert Kirk, University of Ulster

Course Details
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    180 Days
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