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Description

Non-Profit Accounts: Reading, Analysing and Interpreting Financial Statements

Decode the annual accounts of a non-profit organisation to exercise your responsibilities with full understanding

  • 2 days — 14 h
  • In-person or virtual
  • Foundation
  • Up to 6 participants

The accounts of a non-profit organisation look much like those of a company but follow rules of their own. Grants are not ordinary revenue, restricted funds carry forward resources that have not yet been spent, and accumulated funds cannot be read as share capital. Board members and treasurers regularly approve accounts they are not equipped to interpret.

These two days are designed for non-profit leaders and their partners. Participants learn to read the statement of financial position and the statement of activities of a non-profit entity, interpret the mechanisms specific to the sector, assess the financial soundness of the structure and prepare the dialogue with funders and donors.

Learning objectives

  • Identify the statements that make up the annual accounts of a non-profit organisation
  • Read a non-profit statement of financial position and interpret the composition of accumulated funds
  • Analyse a statement of activities by nature and by programme
  • Explain the accounting treatment of grants and restricted funds
  • Assess financial soundness and the level of genuinely available cash
  • Prepare the presentation of the accounts to the general assembly

What makes this programme different

Real non-profit accounts analysed in session from the first line to the last
A clear breakdown of restricted funds and the carry-forward of unspent resources
A ready-to-use template for presenting the accounts to a general assembly

Programme

1The Non-Profit Accounting Framework

Understanding how these accounts differ

  • Statements making up the annual accounts and the notes to the accounts
  • Specific accounting treatments applicable to non-profit entities under IFRS and sector practice
  • Reporting obligations according to size, licensing authority and funding received
  • Roles of the treasurer, the external auditor and the accounting adviser

2Reading the Statement of Financial Position

Seeing what the organisation owns and owes

  • Structure of assets and of fixed assets funded by grants
  • Composition of accumulated and designated funds
  • Provisions and commitments still to be delivered
  • Liabilities and available cash
  • Reading working capital in a non-profit context

3Statement of Activities and Resources

Tracking where the money comes from and where it goes

  • Operating income, membership fees and service revenue
  • Operating grants and the conditions attached to their use
  • The mechanism of restricted funds and carry-forwards
  • Donations in kind and volunteer contributions
  • Reading results by programme or activity

4Financial Analysis and Reporting Back

Accounting for the figures in an understandable way

  • Indicators of soundness and of dependence on individual funders
  • Analysis of cash position and financing requirements
  • Warning signals regarding going concern
  • Preparing the presentation to the general assembly

Who is it for

Board members and treasurers of non-profit organisations · directors of associations and foundations · accountants working in the sector · programme officers of public and institutional funders.

Prerequisites

No prerequisites

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.