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An Annual Contributor to a Not-For-Profit Hospital Made an Unrestricted

Question 27

Multiple Choice

An annual contributor to a not-for-profit hospital made an unrestricted pledge in October 2013 that will be paid in March 2014.Assuming the hospital's fiscal year-end is December 31,2013,the pledge in October 2013 should be credited to:


A) Contributions-Temporarily Restricted in 2013.
B) Contributions-Unrestricted in 2013.
C) Contributions-Temporarily Restricted in 2014.
D) Contributions-Unrestricted in equal amounts in 2013 and 2014.

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