non profit org.

Sir is the following included in our syllabus:

1)Discuss problems that may arise in the financial management and control of a not for-profit organisation?

2)The controllability principle is that managers of responsibility centres should only be held accountable for costs over which they have some influence. From a motivation point of view this is important because it can be very demoralizing for managers who feel that their performance is being judged on the basis of something over which they have no influence. It is also important from a control point of view in that control
reports should ensure that information on costs is reported to the manager who is able to take action to control them. The controllability principle can be implemented either by removing the uncontrollable items from the areas that managers are accountable for, or producing reports which calculate and distinguish between controllable and uncontrollable items

3) Sir I want to take F5 in September 2018 , but the kit I have is valid till June 2018, So should I buy a new kit, or the kit I already have is sufficient?