1. The Objective of This Syllabus Mind Map
    1. To find out whether the information that accountants are responsible for is valuable to anyone other than accountants and we want to present that information via live discussion. We will use Charity: Water's financial statements to help us get us to a final conclusion on the matter.
      1. The Financial Records Overview
  2. The Records
    1. 2018
    2. 2017
    3. 2016
    4. 2015
    5. 2014
    6. 2013
    7. 2012
    8. 2011
    9. 2010
    10. 2009
    11. 2008
    12. 2007
  3. Starting From The End
    1. 990 Section (Heading Section A - M and Parts I through IV)
      1. Heading: Items A โ€“ M
      2. Part I: Summary
      3. Part II: Signature Block
      4. Part III: Statement of Program Service Accomplishments
      5. Part IV: Checklist of Required Schedules
    2. 2015 - 2018 Financial Statements (referenced during live discussions)
    3. Advanced Accounting Topics (An Overview):
      1. Thursday, October 1, 2020 Introduction to Mind Map Treasures Accounting Series: Live Discussions
      2. Thursday, October 8, 2020 Analysis of a Nonprofit's Financial Health
        1. mind map
      3. Thursday, October 15, 2020 Nonprofit Budgeting
        1. mind map
      4. Thursday, October 22, 2020 Accounting Controls
        1. mind map
      5. Thursday, October 29, 2020 Fair Value
        1. mind map
      6. Thursday, November 5, 2020 Investment Accounting
        1. mind map
      7. Thursday, November 12, 2020 Joint Costs and Allocations
        1. mind map
      8. Thursday, November 19, 2020 Lease Accounting
        1. mind map
      9. Thursday, January 7, 2021 Government Grants
      10. Thursday, January 14, 2021 Mergers and Acquistions
      11. Thursday, January 21, 2021 Nonprofit Policies
      12. Thursday, January 28, 2021 Other Accounting Topics: Contingent Liabilities
      13. Thursday, February 4, 2021 Other Accounting Topics: Interest in a Perpetual Trust
      14. Thursday, February 11, 2021 Pension Plan Accounting
      15. Thursday, February 18, 2021 Split-Interest Agreements
  4. In the Middle
    1. 990 Section (Parts V through VIII)
      1. Part V: Statements Regarding Other IRS Filings and Tax Compliance
      2. Part VI: Governance, Management, and Disclosure
      3. Part VII: Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
      4. Part VIII: Statement of Revenue
    2. 2011 - 2014 Financial Statements (referenced during live discussions)
    3. Intermediate Accounting Topics (An Overview):
      1. Thursday, February 25, 2021 Accounting Changes and Error Corrections
      2. Wednesday, April 1, 2020 Affiliated Organizations
      3. Wednesday, April 8, 2020 Closing the Books
      4. Wednesday, April 15, 2020 Other Accounting Topics: Disclosures
      5. Wednesday, April 22, 2020 Fixed Asset Accounting
      6. Wednesday, April 29, 2020 Inventory Accounting
      7. Wednesday, May 6, 2020 Nonprofit Financial Statements
      8. Wednesday, May 13, 2020 Nonprofit Tax Reporting
      9. Wednesday, May 20, 2020 Other Accounting Topics: Line of Credit
      10. Wednesday, May 27, 2020 Other Accounting Topics: Receivables
      11. Thursday, July 1, 2021 Revenue Accounting
  5. Ending at the Beginning
    1. 990 Section (Parts IX - XII)
      1. Part IX: Statement of Functional Expenses
      2. Part X: Balance Sheet
      3. Part XI: Reconciliation of Net Assets
      4. Part XII: Financial Statements and Reporting
    2. 2007 - 2010 Financial Statements (referenced during live discussions)
    3. Basic Accounting Topics (An Overview):
      1. Thursday, July 8, 2021 Basic Nonprofit Accounting Concepts
      2. Thursday, July 15, 2021 Other Accounting Topics: Petty Cash
      3. Thursday, July 22, 2021 Overview of the Nonprofit Entity
  6. Mind Map Created/Presented by Jamie L Williams, CB on Mind Map Treasures YouTube Channel Owner/Manager of Lenore, Inc
  7. Review of Charity Water.org and Advanced Accounting Topics
  8. Break Periods:
    1. Break Periods: Thursdays:
    2. Enrolled Agent Testing and Holiday Break --- ๐ŸŽ„๐ŸŽ๐Ÿ•Ž๐Ÿงจโœจ 11/26/2020 through 12/31/2020
    3. Enrolled Agent Testing and Recess --- โœจ 3/4/2021 through 3/25/2020
    4. Enrolled Agent Testing and Recess --- โœจ 6/3/2021 through 6/24/2021