A hospital has three revenue-controlling accounts: Patient Service Revenues, Other Operating Revenues, and Non-operating Revenues.
1. State in general terms the type of revenues found in each controlling account.
2. Indicate into which of the three controlling accounts each of the following would be placed by using the symbols PS for Patient Service Revenues, OO for Other Operating Revenues, N for Non-operating Revenues, and N/A if not a revenue item:
a. Tuition for entry to the nursing school. _________________
b. An unrestricted gift of cash. _________________
c. General nursing fees charged to patients. _________________
d. Charges for physicians’ care. _________________
e. A restricted gift used for research on genes. _________________
f. Dividends from the hospital’s investments. _________________
g. Revenues from gift shop sales. _________________
h. Patient room and board charges. _________________
i. Proceeds from sales of cafeteria meals. _________________
j. Recovery room fees. _________________
k. Contributions for plant replacement and expansion. _________________