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