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A Good Reason for an NPO to Adopt Fund Accounting

Question 25

Multiple Choice

A good reason for an NPO to adopt fund accounting even though FASB standards do not require it is that


A) The NPO provides more than one type of program service.
B) The NPO's capital assets are significant.
C) Restrictions have been placed on the use of certain of its assets by donors.
D) The NPO's donated services are significant.

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