The Free Management Library provides a quick broad overview of basic nonprofit accounting and financial management processes and terms.
Compass Point's Nonprofit Genie provides a brief overview of the basics of understanding the financial health of a nonprofit through its financial statements.
This source provides a tutorial on the basics of bookkeeping and accounting. This is not geared specifically to nonprofits, but much of the material is relevant.
The Alliance for Nonprofit Management provides a set of answers to frequently asked questions about nonprofit financial management.
A zero cost online course module for nonprofit leaders from the Free Management Library which helps you understand the critical areas of financial management and build the basic systems and practices needed in a healthy nonprofit organization.