Cost the program and donated resources
See this course’s project requirements
A program finance packet with cash and donated resources, funding restrictions, shared costs, payment timing, variance review and a final report.
Keep your working files in your own notebook or software. Save a private description, checklist, and work link in My Proof.
What to include
- A program resource budget separating cash and in-kind support.
- A funding-by-cost matrix with restricted balances visible. A documented shared-cost allocation and funding check.
- A program cash-timing check with a conditional launch rule.
- A line-by-line variance review with a funding gap flagged.
- A nonprofit program finance report with reconciled funds and service-cost context.
Review and revise
Use these criteria to check your work and choose what to improve.
- Calculations reconcile to the supplied records, with units and dates labeled.
- Assumptions and missing information are visible, including the changed scenario.
- The recommendation follows the evidence and explains an important limitation.
- The six lesson outputs form a usable handoff that another learner can check.
Want more background?
The idea in everyday life
Fictional Bridge Club plans four workshops for 20 people. Facilitator: 8 hours × $25; materials: 20 × $5; snacks: 80 servings × $2; transport: 20 × $3; coordination: 4 hours × $20; donated room: 4 sessions × $30. Donation of room use is noncash and available for all four sessions.
A program budget records the resources needed and distinguishes cash spending from donated support.
Cost the program and donated resources — worked practice
A program budget records the resources needed and distinguishes cash spending from donated support.
Fictional Bridge Club plans four workshops for 20 people. Facilitator: 8 hours × $25; materials: 20 × $5; snacks: 80 servings × $2; transport: 20 × $3; coordination: 4 hours × $20; donated room: 4 sessions × $30. Donation of room use is noncash and available for all four sessions.
1. Multiply costs
Calculate each quantity times its unit price.
You should see: Facilitator 200; materials 100; snacks 160; transport 60; coordination 80; room 120.
Visible units make estimates reproducible.
2. Total resources
Add all six costs.
You should see: Total resource value is $720.
Donated resources still support the program.
3. Separate cash
Remove the donated room from cash spending.
You should see: Cash expense is $600; in-kind room use is $120.
Do not treat noncash support as spendable money.
4. Write assumptions
Record 20 people, four sessions and confirmed room availability.
You should see: The cost sheet states its service scope.
Changes in scale should lead to a revised estimate.
What to finish
A program resource budget separating cash and in-kind support.
Watch for this
Counting donated room use as cash in the bank.
How can I tell I understand it?
Explain your calculation or classification and reproduce the changed case without copying the worked result.
Quick knowledge check
Answer all 3 questions. Get at least 2 right and the lesson completes automatically.
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Answer all 3 questions above and get at least 2 right. You can review the explanations and try again.
Go to the knowledge checkOptional course overview video
Introduction to Budgeting (Managerial Accounting)
From Edspira. Watch here or open it on YouTube .
Optional course overview. Follow the written steps below at your own pace.Tools, templates, and lesson sources
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Sources and further reading
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Source & access notes · checked 2026-09-12
Inspected income/expense estimates, restricted funding columns and budget review. Historical legal and salary examples are not adopted.
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