Financial Statements and Books and Records

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This segment is the introduction to financial statements and gives the definitions for the cash and accrual methods.

November 20, 2013

This segment contains information relevant to the balance sheet and further defines the assets and liabilities of a charity.

November 20, 2013

This segment explains information relative to the income statement, including explanations of revenues and expenditures, as well as notes to the financial statements.

November 20, 2013

This segment explains a charity's obligation under the Income Tax Act to keep adequate books and records, CRA requirements, and the importance of books and records.

November 20, 2013

This segment contains information on books and records' best practices, along with retention periods for them.

November 20, 2013

This segment contains information on maintaining electronic records and the consequences of not keeping adequate books and records.

November 20, 2013

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