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FAR Financial Accounting and Reporting Not-For-Profit Accounting参考
* * * * * * * * * * * * * * D: Health Care Organization Accounting – Governmental * Question Time… 1. A Statement of Functional Expenses is required for which one of the following private nonprofit organization? Colleges Hospitals Voluntary health and welfare organizations Performing arts organizations Answer: c) * Question Time… 2. Chicago Museum, a private nonprofit organization, has both regular and term endowments. On the museum’s Statement of Financial Position, how should the net assets of each type of endowment be reported? Temp restricted Permanently restricted Permanently restricted Permanently restricted Unrestricted Temp restricted Temp restricted Temp restricted Term endowment Regular endowment Answer: a) * Question Time… 3. On the Statement of Activities for a private NFP performing arts center, expenses should be deducted from I, II and III Both I and II I only II only Unrestricted revenues Temp restricted revenues Perm restricted revenues Answer: c) * Question Time… 4. For Guiding Light, a nongovernmental nonprofit religious organization, net assets that can be expended in accordance with the wishes of the governing board of the organization should be reported as I only Both I and II I, II and III Either I or II Unrestricted Temp restricted Perm restricted Answer: a) * Question Time… 5. A storm broke glass windows in the building of Lea Mediators, a NFP religious organizations. A member of Lea’s congregation, a professional glazier, replaced the window at no charge. In Lea’s Statement of Activities, the breakage and replacement of the windows should Not be reported Be reported by note disclosures only Be reported as an increase in both expenses and contribution Be reported as an increase in both net assets and contributions Answer: c) * Question Time… 6. A NFP org. receives $150 from a donor. Th
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