Course Description

模块内容 

1.非营利组织概述 

  • 非营利组织的定义  
  • 非营利组织的法律架构及治理  
  • 非营利组织财务信息透明度和问责制的重要性 
  • 新加坡境内慈善机构的数量(公益机构/注册慈善机构/非营利行业) 
  • 行业监管机构对慈善机构的监管 
  • 30/70规则  

2.解读非营利组织财务报表  

i.非营利组织财务报表概述  

  • 财务状况表(资产负债表) 
  • 财务活动表(损益表) 
  • 资金表 
  • 现金流量表 
  • 按基金列示资产负债表和损益表 
  • 财务报表附注 

ii. 非营利组织财务的关键科目

  • 收入:捐赠收入、补助收入、会费收入、经营所得 
  • 费用:项目服务支出、筹资费用、管理费用 
  • 资产:房屋、厂房及设备、使用权资产、现金、投资 
  • 负债:应付账款和其他应付款、应付政府补助款 
  • 净资产:非限定用途基金、指定用途基金和永久限定用途基金 
  • 储备基金以及独立管理需求  

3.非营利组织的会计准则和概念  

i. 基金会计 

  • 理解基金会计体系 
  • 追踪限定用途基金和非限定用途基金,包括指定用途基金 
  • 如何分配和管理特定目的的基金 

ii.收入确认 

  • 理解补助收入、捐赠收入和其他收入类型的收入确认政策 
  • 权责发生制 
  • 捐赠者施加的使用限制及对收入报告披露的影响(慈善机构会计准则和财务报告准则在补助会计处理上的区别) 

iii.成本分配 

  • 直接成本与间接成本 
  • 正确分配管理费用(如管理支出与项目支出) 
  • 权责发生制 
  • 成本分配透明度对问责制与报告的重要性  

Instructor Image

Uthaya Ponnusamy

RSM Partner & Industry Lead - Not-for-Profit Practice, RSM SG Assurance LLP

Uthaya leads RSM's Not-for-Profit Practice. She has significant audit experience, including time spent at Big 4 firms in Singapore and New York where her portfolio of clients included public-listed companies and multinationals in sectors such as retail, consumer products, aviation leasing, shipping, real estate and industrial products, as well as not-for-profits organisations (NPOs).She helps clients in due diligence and reporting accountant assignments for initial public offerings on the Singapore Exchange. In her current role with the Firm, she also conducts external and internal technical seminars.Uthaya is a member of the Audit Committee of the Singapore Indian Development Association.Prior to joining the Firm, Uthaya was Chief Financial Officer at a public-listed company in Singapore.
Instructor Image

Kelly Lee

Partner, RSM SG Assurance LLP

Kelly is a member of the Firm’s Not-for-Profit Practice, which is dedicated to serving the needs of charities and not-for-profit organisations. She assists with assurance assignments that include large charities and IPCs across diverse sectors with primary activities related to health, social services and education.Kelly currently serves as an Audit Committee member of an NPO in the healthcare sector. Her portfolio also includes commodities, manufacturing companies and public-listed companies in the retail industry.Kelly is also part of the Firm’s technology team where she works closely with the data science department to explore the possibility of using data science to replace traditional assurance work procedures.A truly “home-grown” talent, Kelly joined the Firm as an audit assistant in 2008 and rose to her current role as a partner. 
Instructor Image

Tan Wei Ling

Partner, RSM SG Assurance LLP

Wei Ling is a partner of the Firm, specialising in serving not-for-profit organisations.She has also provided audit and assurance services to a diverse clientele including public-listed companies and multinational corporations in the industrial manufacturing sector, real estate and construction, healthcare, and general trading and service industries. In addition, Wei Ling also conducts internal and external training on financial reporting matters.  Prior to joining the Firm - Wei Ling had more than 10 years of audit experience with PwC Singapore, and also worked for ACRA, Singapore’s accounting regulatory body.

1.5 CPE Hours

Lesson

2

Quizzes

1

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