The Basics of Nonprofit Bookkeeping
I found this AMAZING basic overview of nonprofit accounting concepts. If you are looking to understand how nonprofits differ from for-profits, this is a great starting point.
The slide-share covers...
1. Purpose and Ownership
2. Side-by-side Comparison of Nonprofit vs. For-Profit
3. Financial Statements Differences
4. Unrestricted, Temporarily Restricted, and Permanently Restricted Net Assets
5. Program and Supporting Services Expenses
Big kudos to Fransy Russey, CPA for creating this simple and straightforward explanation.