Benefits and Accruals
Benefits and accruals tutorials address topics such as sabbatical leave, deferred compensation, and benefit types.
These tutorials cover donations, pledges, collections, and split interest agreements.
This category covers functional, natural, and inter-departmental expenses.
Tutorials address financial statement presentation and reporting decisions.
This topic covers accruals, payables, bonds, and conditional asset retirement obligations.
Property, Plant and Equipment
Physical plant topics include capitalization, depreciation, land, equipment, building components, and distinguishing between renewals, replacements, and improvements.
Cloud Computing Arrangements
This category addresses cloud-based software agreements and the types of internal costs that can be capitalized.
This category addresses the need for policies in areas such as art collections and use of restricted funds.
Sales and Services
Endowments and Investments
This area is dedicated to endowment and investment accounting and covers topics such as investment types, appreciation, shares or units, spending, and loans.