# Non-Profit Workflow Many accounting systems seem to assume that the workflow fits a certain type of uses. While the ability to impose a specific workflow (e.g., for a bookkeeper who might make an error easily if the system doesn't require a workflow), the workflow should not be dictated. ## The "Unaccrued Invoice" Example The easiest example I have of this relates to accruing income upon invoice generation. Non-profits very typically generate invoices as part of a fundraising discussion *even though* the non-profit doesn't have a good faith belief that the invoice will be paid. Using an invoice to convince a donor to make a donation is, in essence, just a fundraising strategy to pressure for them to commit to a donation that the donor has hinted they might make. Under GAAP, these invoices should **not** be accrued nor recognized, because the organization doesn't have a good faith belief that the income is forthcoming. Many accounting systems assume that the user would never possibly generate an invoice without realizing the income immediately. In most for-profit setups, this is true, but for non-profits, there is good reason to generate invoices before accruing the income. In fact, if you're generating an invoice merely to "inspire" a donation, it's wrong to accrue that, since you don't have a good faith belief that the invoice will be paid.