Create Effective Statements of Functional Expenses

$149.00

SKU: 411467

Description

Understand the elements of the statement of functional expense and how to make it meaningful to your audience.
Functional expense reporting can be complex. Organizations are tasked with tracking expenses by natural account and function. Certain expenses are directly assigned to a specific function, while others may indirectly relate to multiple functions. This topic will help you understand the elements of the statement of functional expenses and how to make it meaningful to your audience. You will be able to understand the different types of costs methods for allocating costs. This material will put it all together with schedule examples and a review about required disclosures.

Date: 2024-07-31 Start Time: 1:00 PM ET End Time: 2:05 PM ET

Learning Objectives

* You will be able to define the elements of the statement of functional expenses.

* You will be able to discuss presentation and disclosure.

* You will be able to explain how to allocate costs between functions.

* You will be able to review schedule examples.

Elements of the Statement of Functional Expenses
• Programs
• Management and General
• Fundraising
• Membership Development

Allocating Costs
• Direct Costs
• Non-Program Direct Costs
• Methods of Allocation

Putting It All Together
• Presentation of Functional Expense Statement
• Disclosures Associated With the Functional Expenses

CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Eric Hittle, CPA-Silver Spring Accounting LLC, Mark Robins, CPA – Aprio, LLP