At the beginning of the year, Omni Direction Health Services, a Health and welfare not-for-profit entity, had the following Net Assets balances: Net Assets: without donor restriction $980,000 with donor restriction       $320,000 During the year a number of transactions occured. Using a 2-column schedule, show how each of the following transactions would affect the organization's two categories of Net assets. Show any reclassification necessary. Number each entry on your schedule to match the numbering below and provide a final total.    2. Paid salaries of $30,000 with $5,000 of that amount coming from restricted funds.   note: two separate things should be recorded. One, there is a reduction (you show an addition) of 30,000 to net assets without donor restrictions because of the salaries expense. Then, there is a reclassification that reduces net assets with donor restrictions and increases net assets without donor restrictions because some previous donation has been used as the donor required -- to pay salaries.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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At the beginning of the year, Omni Direction Health Services, a Health and welfare not-for-profit entity, had the following Net Assets balances:

Net Assets:

without donor restriction $980,000

with donor restriction       $320,000

During the year a number of transactions occured. Using a 2-column schedule, show how each of the following transactions would affect the organization's two categories of Net assets. Show any reclassification necessary. Number each entry on your schedule to match the numbering below and provide a final total. 

 

2. Paid salaries of $30,000 with $5,000 of that amount coming from restricted funds.

 

note:

two separate things should be recorded. One, there is a reduction (you show an addition) of 30,000 to net assets without donor restrictions because of the salaries expense. Then, there is a reclassification that reduces net assets with donor restrictions and increases net assets without donor restrictions because some previous donation has been used as the donor required -- to pay salaries.
 
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