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StDavid's Is a Not-For-Profit Business-Oriented Hospital

Question 60

Multiple Choice

St.David's is a not-for-profit business-oriented hospital. What is the journal entry for the following transaction: Cash was received for pledges made in the prior year in the amount of $85,000. That amount has been recorded as temporarily restricted net assets,based on time restrictions.


A) Cash 85,000 Contributions receivable 85,000
Reclassification from Temporarily Restricted Net Assets-
Expiration of Time Restrictions 85,000
Reclassification to Unrestricted Net Assets - Expiration
Of Time restrictions 85,000
B) Cash 85,000 Contributions receivable 85,000
Reclassification to Unrestricted Net Assets - Expiration
Of Time Restrictions 85,000
Reclassification from Temporarily Restricted Net Assets
- Expiration of Time restrictions 85,000
C) Contributions Receivable-Unrestricted 85,000 Contributions Receivable - Restricted 85,000
Cash 85,000
Contributions receivable-Unrestricted 85,000
D) Cash 85,000 Contribution Revenue - Unrestricted 85,000

Correct Answer:

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