Account of Non-Profit Making Organization: Introduction - SS2 Accounting Past Questions and Answers - page 1

The accounts of a non-profit organization are designed to track the organization's revenue and expenses, as well as the use of restricted funds and grants, to ensure that the organization is operating within its budget and using its resources effectively to support its mission and purpose.

Program expenses in a non-profit organization are expenses directly related to the organization's mission and purpose, such as salaries and benefits for staff working on programs, supplies, and other costs associated with delivering the organization's services.