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Signs of insolvency

The following should be considered in the context of your charity’s circumstances.  Some warning signs of financial difficulties that may lead to insolvency may include:  Difficulty paying bills for goods …

Is it a Basic Religious Charity?

The other factor affecting reporting obligations to the ACNC is whether your charity is a Basic Religious Charity (BRC). If a charity meets the requirements to be classified as a …

Case studies: Record keeping

These are 4 scenarios where the charity’s record keeping practices – and many other policies and processes – should be improved. Pick one of the scenarios. Imagine that the ACNC …

Solvency

This video describes what solvency is and how it relates to charities and charity board members. Resource The two ACNC online courses on Governance Standards

How to interpret a profit and loss statement

This video explains how to interpret a profit and loss statement, which is a key skill all charity board members must have. Resource Financial management of not-for-profit organisations by CPA …

Introduction to balance sheets

A balance sheet is a key financial document that all charity board members must to be able to read and interpret. This video covers definitions and theory that we will …