A nongovernment, not-for-profit organization provides the following information and asks you to determine how much revenue should be reported in each of its changes in net assets categories.
All pledges are unconditional
Cash contributions restricted to specific programs 200,000
Cash contributions restricted to endowment 1,000,000
Net realizable value of pledges to a building program resulting from current year fund raising efforts
450,000
Net realizable value of unconditional pledges resulting from current year fund raising efforts
105,000
Changes in
Unrestricted
Net Assets Temporarily
Restricted
Net Assets Permanently
Restricted
Net Assets
A. 105,000 650,000 1,000,000
B. 105,000 200,000 1,450,000
C. 0 305,000 1,450,000
D. 0 755,000 1,000,000
Question 2
A man-made system that generally consists of an integrated set of computer-based components and manual components established to collect, store, and manage data and to provide output information to users.
a. information system
b. output system
c. business event system
d. database system
The organization of segments in the Drosophila embryo
Organization of the Nervous System
Organization of the human body.
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The flow of energy and the cycling of materials maintain nature’s organization