Government Accounting

 

$

A L MORADIE

).,1

,1:.r CCO 3123-q3 setb

il'rr. - II{EORY- IDENTIFICATION. i;i,i'LLUrtv'\7"'The1e-ay

..

expenditures which could not pass the test of prudencrl or the required diligencc of a fl$ut of a family, theteby not rpsponsive to the exigincies of the service. ----e'

r,r -2.*/ g*d Expenditures inouned wittrout knowledge or sense

;,,^r,.rr.^,r.,.ri. I'rr'4'r\\'urr('"' (L

of what is riglrt, reasonable and just and not restiained or by conscience. Unc,a,r"rrcr+n,..r17]i, r.-{r :.,.1a4 _ _.ryided 3'/ These-are the o<penditures incurred without aOtreiing to estabtished rules, regulations, procedural guidelines, policies, princrples or p,ractices that have-gained rccognition lr t in law. 1,,, or,i) , 4l / It refers to a d'-rcument showing tneaisaggr"gution ofag,ency ort"ait *r ;.b.nents like, others, by source of appropriafions, . ,,',"1. C.r d " ,,i need of cleararrce. Additional appropriation :uthorized by lawby 'l , ,, .. " : 5. 'r,][|19 io allotmenlcl"ir augment the originai *a by appropriations which proved ,i " to be inadequate or insufticient for the particrrlar purpose inteiucd d;; t" potiticat or

t' *" \,t

-,

f

ir"

i i'lll'

*:

;";;ic,

social conditions" b A'n 5.' TI: l|w letting the operating budget of the Republic of the Philippines for a particular fiscal year. ()'" '7, /T\is includes the evaluatiin oifirrancial r*ports '", I and perforiiumce of the different agencies 't ' ' " togettrdr with and audit conducted b1, COA. inuAget to the commitnent by a government agency arising'from &n act of a duly authorized tJ.; , .-1'ltgfem 0 {"1r official'which binds the governm€nt to the imriediate or eylntual paSment of a sum of money. tr'r'i"

. f^rfiI r

p.*"rg --

a*

I

Problem

'.

lhgfillowing

Paid the

a.

tax. 3

j

r-1 11

Sr, r )s0

PaidthebillforMERALCO,pl20r000,lesstax., ?, r, rr.zr y?o Paii the bill for office supplies on accoung p40,000. r 2, lj?.ii6 I ,', 6f1

b. c.'

,d.

selected transactions of a national government ugency include rhefottowing: -

bill for PLDT, P60,000, less

p50,000. 1 frow much is the total anmant of Paid the

bill for office equipmen

ry accoad l leldfor'1601-E? tuos to .A How mueh is the total,amount eedited code rualilfffuffi-, M'l .* -M

+,/."

t

,v7

$.gi

r?5h

a.

h

d. e. 3.

Z

,a

tf:"-.i31._.1i o,q

.41 Di Regulor

alloarcntfor

Problem

CO?

, t4

2-.8

JS7,

,,"'.

11

3,q28Sl

3 qa y . g ?

=::_---::=

Signed n contract for the.constnr*ion of buitding P50,000,009_ . . Faid advances to conbactor P5,000.0$0. Recoivsd 1( progress billiry;s-S0% Paid the bill, net of advancee and ta:r. IIow mvch b thc nd frruunt pald to the conlrado?? lS V3 ?(?'i tha allofrrunt ncotwdfor ctpltol oatlry h PISDM; how much ls the unobllgeted balance

t, If

to: -l n 4

ttofou, out

of

j

governmo,nt agency ordered an oflice equipment forY200,000 through procurement sbrvic€s of DBM on June 15, 2013. The equipment was delivered to thq governmeot ag€dtcy on August 15, 2013. The asset has a useful life of 5 years. zott much ts the anmunt crcdud an occount code I0E/141-M$10

A

ooo

o{,flow

t4o ooavcta-T:

'

,c(,

la'o

3ka)u -1 a/r-7 { =4tr'frowmrchlsthebookvohtcoftheequfpnm*onDecember3lr.2011? 2dl osi 'rlt A{,1 1 ' /z c"tw /f,Jdy'J Probleml -d#ffi 4.(' r:'r: u . On Novembor 16, 2013, an outsido sup,plier (winning biddc) dolivorod offico equipment with an invoicc prtcc of P120,000 to e nxlonal govffnmmt igpmey. Thc crttrrtrd llfc ofthc auet ir 5 yaas. l'-oj 9'? - G1 riz€'.fi :113,5?1.4) frow much b thc trd moantpoW to thc srypthr? ltt filh.+, z{ ",,*/now rurch ts the book vAheil*e e.qutpnAr on Dehba 31, 2011?

qsesresu*^ ;Plffii

'1,

PrcblemS

PS P,

I

,5 tv IA

J

ffi

The following account balargps were taken from the

Uo^o,t

t Su

gffncyi Salatieg and

rrr4Juu; water suppli6tcpf;pggles, ,qrc8, pa.Dffi(G warer E{IrcqFes, Effies, PER,gileqqooo;; 9.ryq9 wqeel-Beguar,.H#q0gq PERA:}8E 9.flq4 riupprcs-D)Q PAsWo; asffi; Utecfi&r Bte.tl8i ffipqp9s, r7ffiflTelep[oHffipenses,P2ffi; ftravclling Expenses, P|6&6; t^Wb r Dedli&itt('Expegpes, P15ff[0; Subsidy fi6m Sgtional,Ggvernment {r,750,000; R/ff$ Misccllaneops Income, (Z,SOqlntcnefi Experfo, Pl'{d0; nT Chdrfus, P2rX59, n"trcf:ft-an-il Lifets Fg0#0r rag-ibig Contributipp*s4ofg0. ntL% lnstuanao lyomiums' 80F,000; Philhealth rLs? Ye totalPe is the totalPersoJid Servtces? g+L{ t4N How nuch much ls 9:

ffiO;

+ 68?,roo"D{ tL.b Eornucf

Ttr ?2s

){.

H'*;ffimIffidHfffii;

fitmtotrffrfrfntonrnocrndOthor.{toredngoryrnrorl 63e

M'0E4,r.,

How much ls the erceca of lncome over crpencet?

o,o,

***+*enC+*+** NE 4s.o ftoEE:?5Trq[||7s-v(nolinclud-cd.:ungl''+. rE 22.5 a

govem4Leg

W

-f ,,?6s,coo

,

tu, Y:* G82,5co

F.',.,.:;r-q

====5,

Ol

,o

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r(' l4:s'

n 4l st 5cu( {?so I ?' s'o ) I

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'9 :=11'=':='-=

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ACCO 3123-Q4 Problem

I

The seleaedtonsaetions of a munlclpurily include the fallowlnst Rooorded thu oiul Properry ur< receiv*.ble, P100,000,00drsd epoiirrlt eriucrrien fuad, P100,000,000.@oth looal ta:res are based on 196 of the assessed value of rcal properties owned by the taxpayers). Roceivod the Notioe of frpdqS Chsok Isruod ftom tho DBM for the rhare of ths mrurioipelrty from Internsl Rcvenue collections, p250,000,000. Received the bank crodit merno for its sharo of intemal r€venuo collections, p100,000,000. Received p&ymcr* &om roatr proporty taxpeyGrs: Real Property Tax Recoivable-p40,000,000 Special Education Tax : Garbage FeesP500,000 Deposited the collections from real pr,rpertl,taxpayers. ?lrtri.prt{ the real prop€rry tan coliections based on 40-35-2r sharing. pistributad the special educatbn tax colleotionr based on e i&,so uh*"g. Remittsd the s[are of other local government units for real and spooial eloention t :r. Signed a contract for the oonstnrtion of building, Contract-Pricc-p1gg 1dillion.

&. b. c. d.

Receivable,p40,000,000

e.

f.

g. h.

i.

j.

Adrrannu to oontrsrol'1pro htdo, f li|6 of thiioonfmt p{oo, lqcgiyed the proqress billings from the contacror, 30% coiarletion. Paid the aurount due to the sontraotor. Doduotions ale as fodbws: Recoupmeut ofthe advances,20% ofthe billings Retention, 107o of the billfurgs 'Wittrholrli ng tax, zyo, Syo

k. t.

Required: Based on the above infonnotion,farrnrwfie trawoctions. Prublem Z On July 1, 2014, a national government agqr$y rovised the estimttsd usoful lifo of its oquipmeirt from 10 y- q.r to t ycm, Tho cqulpmont wrr ot$nrlly pwehrncd rnd do[vond on Bcptmhor I l' 2Ol3 oo*ing P500,000.

the book value ofthe equipment op December 31, l. Dstermine Deternline the dtpreciation expensflr fi2014. 2.

W. {$E, ?gS

Problem3 A government

agenoy orderrcd an office equilpment for P300,000 thrcugh procruemeirt services of DBM on June ls,zll4.The equipme,nt was deliverrcd to the government agency on July 15, 2014. The asset has a useful.life of 5 years.

Xgow mgch is the amount credited to account code 1-01-M-040? *4/H;;ffih is the book value of the equipme,nt on f)ecember

,/

lll,

3oo

'

ooo

2076?

Z?ssID

(

_*

Z23,SDD

TIIEORY

1.

2.

3oel bou g'4.ooo ) (zz ,soo )

Tha type ofbutlgettng mendoned inthe 2015 Budget Call, replacing BottomUp Budgeting. A budgeting approach that uses perfonnance information to inform Congress and the public aboutthe outputs aud outcomes an agency is committing to deliver in exchange for its budget.

 

rA. DELH

t/"

M.

Lrz

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ry{u.rDENTrFrcATroN. , The.phase ln the budget pnoces$ whlch lncludes the tssuance of spectatA,t,totment ltlrfi*t;l f Release order and Br,dqrI ev,,th*/il;[;;+;[, .. A)^,.^ IotlceofCashAllocatlontothedlfferentgo\rernmentagencles. * t.(1^ The.government agency responslble wlth the lmptementauon of thelpprooo ouog; I (A: 9P* () aunhgffiloQllsrucd bryth-cDBMtothr lucnsy,Xt,rktr rll$6htolnqrrobltfr6ona6-r _AA snc-"m"0

rLA

a lt

O z d ^A., MW

Db

:ill[:,ii

h"m"#*-+l,rcy

A

contarnrn'the rre -r vr-t" arrthorrzatron, condltlonsand ernountof aaagancyalhiatlon, hO Lulb9[I3iiane madslxlaltor other lesl$htlve-eoectne$ for paymcntr to bc mde wtth tunds of the

governmentunderspecifledcondlfionsand governmentunder specifledcondlfionsand/orforspecH}pur /orforspecH}purposes. poses.

dpfrcpr.,i

*ne*i

n,i

i

to wrturaw sovemment from the Nauonar $o o -.fiH:ffi,il1,::,:rJtfl1".;3fr* -'-"- rreasury tlre lssuance of or other authorlzed nrode of dlsbun"r"nE_Nlff_ n , ., -/ lhroush agencres

,,

[r47ttl..Jafi,i,

The government' ageney mandated to prCImote the sound, efftcient end efldcthle Lm Lt government resources as instrument ln the achievement of national socio-economic and political

.

t40s ^ chlcts

2 26s

/E'

r.ir,oe

sARo

9*k

MDS checks

cash

-

issued by the gorrcmment agencles chargeable against the account orlreireailLr of the

rnern-gElg- ,rlttu"o-rrtrtinffiiffiEa,{6ithebudsetnrenarauorr.

t'

(9

ifl:'3,,$::..i1l.ilh

Quiz2

&

({\@

_

"B_u4$et qgtt

Received allotment for the following:

co

lo,ooo,ooo

PS MOOE FE

)

5,000,000

no

2O,OOO,0OO

(egulrlr' Q,6oo,ooo

$t+.G S,\g

Y

ni

1,6oo,oo0

.?0 , oo t> __LQ),000 0 . r r,r, pet"l1 Cosh Ftrt* pettycashtund;p3o,ooo L{sh- p1e5 Reguior 30,ooo

Establlshed Reolenlshed the

&

- MD(

sp00p00

FE

k'

COsh

e000,000

MOOE

a:

on*13

sOO,OCIo

Roceiyed I,lO{ for the following: co P4500,000 PS

oew

cash

?s E*r, fund: offlce liupplles-P10,000; postsge-3,o0ii; Representation-p1000..1,*:

ro,oou

,*

pundrase*gffipeCqulnmantftom.a.dsalerwith-chargelnvolce-PJO,0OO*y-hT,-*LYJ/SD,ooo r..9 -' -*"*6i[:trPt Paid the liabilfi for the delfuered equlprnert in no. 5, net of applicable tax. J s1}'6) '[P CIJn - i,l0( F'cq 41' 3zl '4j Recordede,,penresandllabillrry forthefulbwing:

"-S:

.v:

fS

t

salarles.regular Pl,su),ooo salarles-casual 300,000

llZtoo.b

D

ue to

BIN

2' b?B '57

150,000 qlug,orr> *f ; tlz,0ot PERA flr oarr sr\ - Rr{. (v{ ' oeductlons: \ o' llz'oo0 krjual 31tu 't'roc> ^n Ist rooo lilithholdingtax 300,0m ' (^h'r'rls fu0. tob Pf A rooo "i*, glR 4**rio'00o Due r0 Oul io BiiJ Life&ret.Premlums 100,000 'r-'olr Pag-{bigpremlums 2o,o0o i;--; -- . ) )M1.'.to OGE Frooo 'tr ll roDa lo g 1'*o. Philhealtltr premiums 10,000 6p ..oxh.qros (m . ,L-o r@ ( tro oa) rr 6 (sl 5 go.. /: Remltted the employeesdeductlonsotceptwithholdingtar , loo'cpo i-,*^r.l-r. '' lQ

R

Mtl$J;SetlqotD *fr;ffi:r*Ilr*rrnr}'1l:lm}-f'ts'#;j?:ffi '1,;] "u *" n1' 4

'

la*lt J.eg* %(rrred

Granted cash aq€nccfortmvel,

a{..8r.?,lrtru?-1.

,-)Teletone e$'dW

ldlffi , ad 2.O.

r.robillzatlonfeetocontractorof

tnsh-r0oY

tEo0pot

'

.rsh- LCcA r3+p ,o o

ni, V

;j:rr

Lo 1ory

buildirngS. P500,000.

prlce is P5,000,000. necelved the progress bllllngs from.the contEctor, 3096 stige of completlon. contract Paid the bill ln no. 19, net of advances and tax' 'tRA. (Separatp,qntries for each lrype of tax.) o,)\):'"1'*^ zt-23. Remttted the wlthholding tares thru.1he wIAx I"t' 7'b

z4-zs.

I

pso,ooo.

Paid MERAIOObllhp150,000, lmstax. cotL-uPJ *i.Z0,lzr PaU PLDT blll (landllne)-P3Q0(Xf, less tax. 0'rr ^roBl( paymentof

)

[

MDS check for parrrdl advancas related

)

0\{'

26. -

?17.

Aqencq

ftp,l " [ilv' tr

Receiptoffin"rullringroi"tiIluitiifg;.r%;;i;,i#Jrzentries) . Flnal payrnent of bulldin& net of tax' Paid rent iln advance, P120,000,

txstr

$ooo

lesstax'

ooo

t50u ooo

flml-b{'

I

r} ,/-/'

P

p

o' I tx,n+ '

-

- T'f

lb' I

3Sn0 00D

LotlraLtttt

iu,iO

*

lLo 1e6 o

W

cos\'mros(eq-' loqrl?c'?{ lo,?1.{ '2q fue fu '0 tR'

h**

 

ACCO 3123-Q2 A]\rD Q3 Q2-

PROBLEMS

T{I\' DELIA, M, LTL n

MAYON Association , a non-profit organilation, had the following tuansaction$: As a rEsult of its firnd raising proglam, cash contributions of P32$300 were received.. Fg1S,0OO was uo,rtetricte4 and pto,ooo w-a1 restricted for project operating costs. lrr addition, unconditioffipi6ffie to give totalled P100,000, of which P80,000 was uresticted and P20,000 restricted for acquisition of equipment. 1. what arnount should be credited to (-ronhibutions- unrestricted? 2. What amount should be credited to Contibutions-Temporarily Restictrd?

oNDoY Arsoctatlon rorolvcd lr00,rg-oo &om an i&rividual r,,G to e cpecial proJoct . rf that spryial-_plojectis not accoffiEffiI-within six morrrG,"fr6@hr tilEffiifi-*Ifr*rt.a that the money be retumed. OXOOy has not yet undertaken the projr:ct. Two months :remain in tn" time pcriod specifiea bythe

donor.

3. What amount should he reported as,r:ontibutions rcvenue

..

is a non'profit organizatibn that provides services to senior citizens.

organization employs a

\g,0o0

1te of P150,000. In additiox, trno vofurnteers work as part-time secretaries replacing last year's full-tine semetary who eamed P10,000. Serrices performed by three vgluntqers for special events had an estimated value of P15,000. Thene three yolunte"rs *rr" employees of local'E$nesses, andthey received small.,value itr:ms forthsir partir:ipationWhat smount ihoutd tho orgaalzatlon repofi for 4lllgl4:fdggmsg:gr rclarcd, to the above items?

ryOAH full-time staffof

10 people at an annrial cost

4.

A non-profit miversityhad the following hansactions: a Student tuition and other fees of P700,000 urere

b. cd-

ass.essed, of ,ivhich P500,000 has been collected and P10,000 is estimated to be uncollectible. Revenue billed for dormitories (an rmxiliary' enterprise) is P2tr0,000, c,f which p50,000 is not yet received. Expenses ptd _11{ rysigned to the followiug: lnstructi,on-P300,000; Research-p200,000; Student sr:rvices-P I 00,000. Expenses related to Au"xiliary enterprises of p100,000 were paid-

T

goverr;ment grant of P150,000 was received to be used exclusively for defraying costs of e. A holding confere,nces on the topic of research. 5. How nauch is the nel4ggag[income over expenses) under e4gca{@ and"S 6. How much is the frcess of income over expenses under'lauxlliary ent?ryrises"

revenue?

A non-profithospital had the following transactions; a. Patients urere billed for the following gross charges: Room antl board-P680,000; Physician's care-

b.

P220,000; Laboratory and radiology-P 1 I 0,000. Cash Revenues were reported from: Newsstan$ and snack bar-P15,000; Parkhg

lot

charges-

c. Coltected P400,000 receivables from patients. d. A charity allowance of P50,000 was granted to indigent patients. e. Contactual adjustnnents granted to patients for Medicare charg;es totaled P60,000. 7. How much is the

nelluorlnt

presented under Fatient Servf ce \gyenr:t?

Howmuchistheo@

8.

A non-profit college showed the following irmounts to beused for: Renewal and replacement of college plant Retirement of indebtedness orr college plant Purchase of plant assets for college

assets assets purposes

9.

P500,000 300,000 400,000

What totat amount shoutd be included in the coltege's plant fi4rds?

A fouodation received a permauent encpwpent of 8199,00Qjn 2014, from Mr. Garoia. The endowment assets were investod in publicly ftaded s,iEffities, and the foundation is permiued to choose suitable

 

Santa Clara Hosnital a non-pmfit hospitnl affiliated with a religious goup, reported the {bllowing nformation for thl ''o'

*al;$;l$:L?:frffi;#ri,-* ,,

l1' oa

tu,

rates

Bad debts expense Conhactual adjustnent Allowance fo. ai*o*t to hospital emptroyees

hospttnl;ffiffiffiffifl

?. 3.

PI00,000 for newconferencs room firnitrre. rr pay salaries. P50.,000 to be hetd

fri;r, y";-ffi**Ling

1,960,000

20,000

l7g,lg0 30,000

vcar cncrcd Doconnbor 31, 2014, what amount should

The following srfts ary in 2013 by a rurt-for-profit org;anization: -received ' P200'000 specifred ty tn"

u-** iri"".,ir"o

P

"xpenaeo. The salaries are paid in 2014 and the confbrence room funiture is purchased in 2013.

t2.

$:::::l:Ioul{ be shoum as an increase in *yjyn$ourdborylutffi'# :i-:?--+: olumn to the Unrestn"r*ffiilffi

13,

JOURNAL ENTRIES and STATEIvTENT OF ACTTVTIIES

Q3

A.

vHwo

i.

Received the following pledges: Unrestricted-P300,000; ResEicted for the purchase

assets-P500,000.

2.

UNIVERSITIES A}ID COLLEGES Shrdent tuition and other fees of P700,000 were assessed, of which P500,000 has been collected and P10,000 is esrimated to be unco.llectible. Re*gnu9 bitted for dormitories (an arxitiary enterprise) is P200,000, of which p50,000 is nor yet

l.

received.

3' *p"ot t 4. 5'

1' 2.

i.

at€

ptd 11d essigned tr:r the following:

Insfiuct[on-P300,000; Research-p200,000;

Student sendces-P I 00,000. Expensesrelated tb Arxiliary enteq:rises of p100,000 were paid. A governrment grant of P150,000 was received to Ue usia exclusirrely holding confercnces on the topic of :research,

for defraying costs of

HOSPITALS/I{EALTT{ CARE Patients were billed forthe following_gross charges: Room and board-p680,000; physician,s careP220,000; Laboratory and radiologipt 10,000. cash Revenues were rc,ported arom: Neursstand and srac}: barfr5,000; parking lot chargesP I 0,000; Vending machines-p5,000.

1. 5.

Collected P400,000 receivables fircrm patients. A charity allowance of p50,000 was granted to indigent patients. contactual adjustuents granted to pilients for Med]care char$,,es totaled p60,000.

 

Auit 4 e/ra/r,r ACCO 3123 I

Test LM"fundg

I.

lvIA. DELIA

'1-2,

M.LIZ

IDE]rffpiCATION.

c*ti6'onn2

\-r4:gestablished

by colleges or,niversities to aceoult lqr resourees ther ar: *,,.uilable

*Tffitr#H*t#ffilffi*ffi*m*t orcansera'oa timc perrod or after a designared iffi;t, ffi:fr; point the are added io the uoreshicted currmt t"a, ,-fo* ,n" ?t-which "fu-d&-*t-i:;H:,;:ltffi:ffi,:'Hg -,..i#*-*4----1m"ff'fi ,mffi*$,ffi*:H;T#:ffi r,s,ins,losses,andreorassincation ev-eD-t,

rresouroes

of net asscts or chmges innet assets. Unrrsfrr*d Sr-rnesorEces available..for genaal ofro,tio*, with no rlsfiictious placed upon those by an outsider, and other eich,enge iansactions. ?n+;(k v6l1&V earned are rr'me rnajor revexrue accotmt for a hospilal, in which lhe grnss e --- r€venges -Dstwee,rr classes

J

plant

sernice related to eomrounit-v, pS0,000 4Purchased Equipmen P100,000. 5. nodated

2-

C.

of

i0% of the receivables are estimated to be uncollectible. collected half of the pledges both.restricted aud unrestricted-

3. B.

rarily Rcrtrictsd

.1't, - ,/g,o*"ls 1,. ^,/

reooxledonaqaogrualbasisatestablishrldrat$.

Al0nte rucctrnd t.{1$iPu+6di -_

&om outrldr sourclr lbr e suuont opoldar Fryporc rpoctficd by tho

are of resources for loaos to sfid€ffs. [^r"dr+"q 9; ;7*ff;;consisting whenthar cash oravailable othcr p*perncs o A tJDe of firnd formed are traasferred to the instihrtion ;;

r*.*ry*p"*^fi,

ffi"?fiti:ilrt*ffiffi;mf.',

the inco-me produced bv zuch

*,*",

can be

x A t)ry. of firnd formed whea cash or other properties thst are transferred to the institution $ subjttt-P 1l requirement tha specified palme,nts be made to a designated #;"*o h^"d / duriryhis lifetime I

lacuda,rory

'l-est

II.

'IKl€|ts;

UI(rALUts.

AWllft"irton

Expense is not rec,orded by non-profit organiizations. tlc;Lc z.y'LrtCollectiod' or *Works of fut" should not be recogni:zed as contibutionreventrc. ions of aruriversity bookstore are classified as arnriliary acfrvity. TrA t,r,* a.t#aarbuted asset is recognize.d as rea'$uue by a non-profit organization {.rnfueaccounting period inwhich pledged revenues arc recognized is dependent on donor

yp

F T

1

specifications. rtrp 6r, 0nconditic,lal 0nconditic,lal Pledges are recognized a$ reve,llues in thc p"=iod thc promisc is collected. T taba, 7y Non-profit organizations afe generally exempted ftom toration FaW 8.>Cha{ffservices aro excluded from the gposs patie,nt servise r€vcouE, 9.-C6fuactual adjusments are deductions fiom gross patient senrice in determining net

1p

pa@rfservicerevenue faVt 1g,,filoUitional promise to give may be recognized the conditions. Test

1

III.

es revenrrc even before the satisfaction

ENUMERATION.

Givethe three classification of net assets. 2. Give the four classification of plant futds. 3. Give the two general classffioation ofrevenues in an educatiou institution. the main revonue in a hospital. 4. Identiff 1.

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P^+rclrl N*k<sll.

aullgltrftidd Nt+As& hlanlfwdt

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of