Question

Match items on the right with those on the left by placing the letter of the best match in the space provided.
a. Temporarily restricted net asset
b. Prepared for a not- for- profit hospital’s changes in unrestricted net assets only
c. Permanently restricted net asset
d. Audit and Accounting Guide— Health Care Entities e. Used to account for resources that are donor- restricted for a particular operating purpose
f. General Fund
g. Assets whose use is limited
h. Reported on a not- for- profit hospital’s statement of changes in net assets
____ 1. Used to account for day- to- day operations of a hospital
____ 2. Gift that must be used for a specific purpose, such as capital asset acquisition
____ 3. Resources set aside for a specific purpose by a hospital’s governing board
____ 4. Revenues from restricted resources
____ 5. Resources donated to a hospital for which the principal must be maintained intact
____ 6. Specific Purpose Funds
____ 7. AICPA audit guide for hospitals
____ 8. Statement of operations



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  • CreatedDecember 30, 2014
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