The practice of financial management in non-profit organizations is significantly different from that in for-profit businesses. Many of the differences stem from the difficulty of measuring and valuing outputs, and from restrictions imposed by donors and grant-making agencies. This course considers accounting, budgeting, financing, investment, and other financial management activities in non-profit organizations, including fund accounting, form and interpretation of financial statements, endowment management issues, federal and provincial regulation, measurement and evaluation of organizational performance, and control systems design. The course is ideally suited for students who expect to manage non-profit organizations or serve on non-profit boards.