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Not-for-Profit Accounting and Financial Reporting Identify and describe the differentiating characteristics and financial reporting structures of purely for-profit versus not-for-profit governmental organizations. Are there exceptions? Which differences do you feel are the most important to understand? Respond to at least two of your classmates’ posts by Day 7.

Major Funds What is fund accounting? What are some of the funds used in not-for-profit accounting? Describe the test for determining whether an enterprise fund is a major fund. Why is it important to identify major funds for accounting purposes? Respond to at least two of your classmates’ posts by Day 7.

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