Restricted Revenue 3 14 2016

RESTRICTEDREVENUE

STATEMENT OFACTIVITIES

uraccounted4accounting.com

http://www.uraccounted4accounting.com/

I n t h i s s e c t i o n w e w i l l c o v e r :

3 Categories




3 CategoriesDonorRestrictions




3 CategoriesDonorRestrictionsSections



https://www.youtube.com/watch?v=SVIgk6UeHQs

Click here for the narratedversion of this deck on

Takes less than 5 minutes.

https://www.youtube.com/watch?v=SVIgk6UeHQs

https://www.youtube.com/watch?v=pEZez5LHYMA

NET POS IT IONUnrestrictedTemporarilyPermanently

facebook.com/uraccounted4accounting/

https://www.facebook.com/uraccounted4accounting/


RESTRICTIONSARE

DONORIMPOSED



TIMERESTRICTIONS



TIME RESTRICTIONS

WHEN AVAILABLEOR

WHEN RECEIVED



PURPOSERESTRICTIONS



PURPOSERESTRICTIONS

PROJECTSPECIFIC



ONLY REVENUECAN BE

RESTRICTED



RESTRICTED

UNRESTRICTED



DONATIONDR Cash CR Revenue -Temp Restricted

Increase in temporarily restricted net position.



RESTRICTED

UNRESTRICTED



TRANFSERDR N/P - Temp Restricted CR N/P - Unrestricted

Increase in unrestricted net position.



EXPENSEDR Program Expense CR Cash

Decrease in unrestricted net position.




TEMPORARILYRESTRICTED

NetDecrease



UNRESTRICTED

Net $0



THREESTATEMENTS

OFNET POSITION



R e c a p o f w h a t w e c o v e r e d :

Unrestricted, temporarilyrestricted, permanentlyrestricted






Only revenue is restricted





Only revenue is restrictedTransfers required


We hope this helps.If you found this presentation useful

pleaseLIKE, SHARE OR COMMENT

VISIT OUR WEBSITEand

OUR FACEBOOK PAGEThanks.

https://www.facebook.com/uraccounted4accounting

Restricted Revenue 3 14 2016

Education

Transcript of Restricted Revenue 3 14 2016