NON-PRO-ORG

Albert University, a private nonprofit university, had the following cash inflows during the year ended December 31, 2016:

1. P500,000 from students for tuition
2. P300,000 from a donor who stipulated that the money be invested indefinitely.
3. P100,000 from a donor who stipulated that the money be spent in accordance to the wishes of Albert's board of directors.

On Albert University's statement of cash flows for the year ended December 31, 2016, what amount of these cash flows should be reported as operating activities:

Santa Clara Hospital, a private nonprofit hospital, earned P250,000 revenues from its gift shop located at the lobby and spent P50,000 on research during the year ended December 31, 2016. The P50,000 spent on research was part of a P75,000 contribution received during December of 2013 from a donor who stipulated that the donation be used for medical research. Assume none of the gift shop revenues were spent in 2016. For the year ended December 31, 2016 what was the increase in unrestricted net assets from the events that occurred during 2016?

Luneta Park, a nonprofit organization, received contributions restricted for research totaling P50,000 in 2016. Assume the P50,000 was not expensed in 2016. These contributions were used to purchase P35,000 of research equipment in 2016. As a result of these transactions, for the year ended December 31, 2016. Luneta Park will report, on its statement of activities:

Santa Fe Hospital, a private nonprofit hospital, had the following cash receipts for the year ended December 31, 2016:

Patient service revenue	P300,000
Gift shop revenue	25,000
Interest income restricted by donor for the acquisition of computer equipment	50,000

As a result of these cash receipts, the hospital's statement of cash flows for the year ended December 31, 2016 would report an increase in operating activities of

San Luis Hospital, nonprofit hospital affiliated with a religious group, reported the following information for the year ended December 31, 2016:

Gross patient service revenue at the full rates	P980,000
Bad debts expense	10,000
Contractual adjustments, Value added tax (VAT)	89,090
Allowance for discounts to hospital employees	15,000

On hospital's statement of activities for the year ended December 31, 2016, what amount should be reported as net patient service revenue?

San Jose Hospital, a nonprofit hospital affiliated with San Carlos College, had the following cash receipts for the year ended December 31, 2016:

Patient service revenue	P750,000
Contribution from donor to be invested indefinitely (endowment fund)	250,000
Tuition fees from nursing school	50,000
Dividends received from permanent investments	80,000

The dividends received are restricted by the donor for hospital building improvements. No improvements were made during 2016. On the hospital's statement of cash flows for the year ended December 31, 2016, what amount of these cash receipts would be included in the amount reported for net cash provided (used) by operating activities?

Santa Rosa College, a private nonprofit college, received the following contributions during 2016?

1. P5,000,000 from alumni for construction of a new wing on the building to be constructed in 2016.
2. P1,000,000 from a donor who stipulated that the contribution be invested indefinitely and that the earnings be used for scholarships. As of December 31, 2016, earnings from investments amounted to P50,000.

For the year ended December 31, 2016, what amount of these contributions should be reported as temporarily restricted revenues on the statement of activities?