The full amount of the standard rate for tuition and fees is recognized as REVENUE. > The accounting for university-sponsored scholarships, fellowships, tuition remissions, or waivers depends on whether the recipient receives a university-sponsored scholarship that does not require any employment-type of work to be given to the university, the university accounts for this as a DEDUCTION from Revenue (Tuition Fee). > On the other hand, if the student must provide employment-type work to the “university, the university accounts for the scholarship as an EXPENSE. Example is the tuition remission (reduction) often given to graduate students who accept teaching assistantships. The university records revenue for the graduate student's tuition at the Standard rate and then records the tuition remission as an expense of the year in which the graduate student is a teaching assistant. Tuition and fee reimbursements for withdrawals from coursework. Students withdrawing from classes after the beginning of the class term may be able to collect a reimbursement or return of some of'the tuition and fees paid at the beginning of the term. Colleges and universities account for these reimbursement or return of some of the tuition and fees paid at the beginning of the term. Colleges and universities account for these ‘reimbursements of tuition and fees as a reduction of REVENUE. When the check to the student is approved, the university debits revenue from tuition and fee reimbursements and credits cash or accounts payable. 35, Silliman University offers graduate assistantships to qualified students each year. In exchange for the waiver of tuiton, graduate assistants are required to assist faculty members with research and other actwities. Assume a graduate assistant received 2 P4,000 tuition wawver for the current academic year. Based on these facts, the University should record ’. tuition revenues of P4,000 and expenditures of P4,000. b. tution revenues of PO and expenditures of PO. < —_turtion revenues of P4,000 and expenditures of PO. ‘d._tultion revenues of 4,000 and a reduction of tuition revenues of P4,000, AFAR-18 Advanced Financial Accounting & Reporting page 9 35. For the 20x5 First Semester, University of San Carlos assessed its students P4,000,000 (net of refunds), covering and tution and fees for educational and general purposes. However, ofly 3,700,000 was expected to be Fealized because tuition remissions of P'S0,000 were allowed to facuty member's children attending PSBA, and ‘scholarships with services rendered to the university totaling P220,000 were granted to students. What amount should PSBA include in educational and general current funds (oF unrestricted) revenues from student tuition and fees? ‘2. 4,000,000 .P3,780,000 b. 3,920,000 4. 3,700,000 36. Using the same information in No. 35, tie emount inciucled in educational and general current tuition and fees (unrestricted fund as net revenue fron: tuition and fees for the year ended 20x5? 2. P4,000,000 «.P3,780,000 b. 3,920,000 4. 2,700,000 37, For the year ended June 30, 20«4, University of Assumption assessed its students a total of 4,000,000 for tuition and fees. Included in this amount vas P300,000 of tuition remissions awarded to graduate teaching assistants, and P150,000 of scholarships awarded to undergraduate students. Tuition and fees totaling 3,550,000 were collected during the year ended June 30, 20x4. What amount should be reported in the unrestricted fund as net revenuc frum tuition atd “ees for the year ended June 30, 20x4? ‘2. 4,000,000, 3,700,000 b. P3,$50,000 «3,850,000 38. University of Cebu, a private not for-:xofit university, fad the following cash inflows during the year ended June 30, 20x5: (1) 500,000 from students for tuition (2) 300,000 from a donor whe stipulated that the money be invested indefinitely. (3) P100,000 from a donor who stipulated that the money be spent in accordance with the wishes of University of Cebu's governing board. (On University of Cebu's statement of cash Rows for the year ended June 30, 20x5, what amount of these cash flows should be reported as operating activites? . 900,000 &. P600,000 400,000 600,000 Hospitals / Health Care Providers The funds used by hospitals and other heath care providers for accounting purposes are slightly different from those used by colleges and universities. General Fund is an warestricted fund used to account for the day-to-day operations of a health care prowder, and tt may be used by the governing bourd for any designated purpose other than restricted resources ‘imposed by grantors and donors, The general fund used by a hospital or oer health care prowder i similar to the Current fund ~ unrestricted used by a college or a university. 1. Assets whose use is limited include a:ssts set aside by the governing board for identified purpose. 2. Agency Funds are molded in Genceal Funds as both an asset and a liability. Athough not prescribed as a fund for hospital accounting, an agency fund may be used by hospitals #o account for (ees collected as an agent for prystaons who have prvate-practce patents coming to hospital offices provided to the staf? physicans. The hospral would remit the fees collected to the physicians less Charges for rental and administrative cost 3. Property and equipment used for general operations, and the related liabilities, are reported in General Funds. Property and equipment whose use is restricted (c.9., real estate investments of Endowment Funds) are reported in the appropriate donor-restricted fund. Donor-Restricted Funds Temporary restricted fund may lie 8 specie purpose fund, @ temm-endowment fund, of a plant replacement and expansion fund. Ari annuity and fe income fund similar to that of colleges and Universities may also be induged as 2 temporaniyresincted fund. 2. Specific Purpose Fund is a restrict fund used by health care providers to aocount for principal ‘and income in accordance with donors specified restncons. specific purpose fund is very similar to the current fund ~ restricted used by colleges and universities. b. Endowment Fund is used by 2 hospital to account for a trust where the principal must be kept intact and the come be expended for efther current operations or a specific purpose accordance with the grantor’ wisies. An endowment fund for a hospital is very similar to endowment fund for collages and universities The endowment may be in perpetuity, or it may be a fixed term or until a specific event occurs. ‘An endowment fund that is for fixed term is known as a term endowment fund. Kt the tend of its li, the principal in the term endowment fund is transferred to another restricted fund — 2 specific purpose fund, a plant replacement fund and expansion fund, or the general fund - ‘accordance with the donor's wishes, AFAR-18 Advanced Financial Accounting & Reporting page 10 © Plant Replacement and Expansion Fund is a restricted fund used by hospitals and other health care providers to account for a donor's contributions that must be used to acquire property, plant and equipment (PPE) 2, Permanently Restricted Fund is also an endowment fund, but differs from a term-endowment fund is that the principal must be maintained intact in perpetuity'and only the income may be used in accordance with the donor's wishes. Revenues and Gains Revenue is reported in the period in which services are rendered. Operating revenues consists of patient service ‘revenues, premium fees revenues, and other operating revenues, 1. Patient Service Revenues include room and board, nursing services, and other professional services. Patient service revenues typically are recorded at established (gross) rates as the services are provided but are reported net of amounts that are considered deductions from revenues. The objective is to report the amount that the hospital is entitled to collect as patient service revenues Charity care services provided free of charge to patients who qualify under a hospital's charity care policy ~ are excluded from both gross and net patient service revenues. Allowance accounts are used to reduce receivables for estimated deductions from revenues, 35 well as estimated doubtful accounts. Deductions from revenues include: 1. Courtesy allowances/ staff discounts ~ discounts fo doctors and employees 2. Contractual adustments ~ discounts arranged with thrd party payors (PhitHeath for example) ‘that frequenty have agreements to remburse at less-than-estabished rates. 2. Premium Fees also known as subscriber fee or capitation fees, are revenues from agreements Which a hospital provides any necessary patient services (perhaps from a contractually established lst of services) for a specific fee. Thee fee is usually a specific fee per memiber per month. The fees are earned whether the standard charges for services actually rendered are more or less than the amount of the fee - i.e. without regard to services actually provided in the period. Therefore, they are reported separately from patient service revenues. This is a growing portion of hospital revenues in many hospitals. 3. Other Revenue and Gains 2 Other Operating Revenues include revenue from sernces other than health care provided {0 pabents as well as from sales and services to persons other than patents. This classification might include tution from schools operated by the hospital, rentals of hospital space, charges for preparing and reproducing medical records, room charges for telephone cals and television, proceeds from cafetenas, gift shops, snack bars, donated medicine, linen and office supplies, etc b. Non-operating Revenues records revenue not related directly to an entity's principal ‘operations. These items are primanly financial in nature and include unrestncted and donor~ restricted pledges, gifts or grants, unrestricted income from endowment funds, maturing term endowment funds, income and gain from vestments, gains on sale of hospital property. Investments are reported at far value with both realized and unrealized gains included as part of nonroperating revenues. Classification of Operating Expenses Operating expenses of hospitals are reported on an accrual basis and normally include functional categories for nursing services (medical and surgical intensive care, nuseries, operating rooms), other professional services (laboratory, radiology, anesthesiology, pharmacy), general services (housekeeping, maintenance, laundry), fiscal services (accounting, cashier, credit and collection, data processing), administrative Services (personnel, purchasing, insurance, governing board), interest, and depreciation provisions. Provision for bad debts is an expense. The difference between charity care and bad debts expense is that charity care results from the hospta’s policy of providing health care to individuals who meet certain financial itera, whereas bad debts results from extending crédt. Health care services provided as charity care were never intended to provide cash flows. I— Hospital Revenues Identify whether the following items would be PS for Patient Service Revenue, OO for Other Operating ‘Revenue, N for Nonoperating Revenue and N/A not a revenue tem 1. Tuition for entry to the nursing schoo 2. An unrestricted gift of cash 3. General nursing fees charged to patents 4. Charges for physicians’ care. 5. A restricted gift used for research on genes 6 7. 8 9 Dividends from the hospita’s investments. Revenue from gift shop sales Patient room and board charges. Proceeds from sales of cafeteria meals 10. Recovery room fees. 41. Contributions for plant replacement and expansion 12, Charges for emergency room service. 13. Rent recenved from Radiology Associates for hospital space 14, Ambulance service AFAR-18 Advanced Financial Accounting & Reporting page 11 II - Multiple Choice — Health Care Providers or Hospital 1. Which of the following terms best descries the basis of accounting used by not-for-profit health care ‘organizations? ‘2. Accrual basis . Cash basis . Modified accrual basis 4. Modified cash basis, 2. An unrestricted gift to a not-for prof nospita is recorded as: ‘a. Patient Service Revenis* b. Other Operating Revenue ~ Uniestnicted Coutnbution c_Nonoperating Revenue ~ Unrestricted Contribution 4d. Amincrease in the fund balance of the General Fund 3, Revenue from the snack bar and packing lot of a not-for-profit hospital's recorded as: ‘2. Patient Service Reverue ~ Unrestrated b. Resident Service Revenue - Unrestricted © Other Operating Revenue ~ Unrestricted dd. Nonoperating Revenue - Unresiricted 4. Inventory donated for use in hospita’s erinacal operations should be reported as: ‘2. Other Operating Revenwes €. Additions to unrestricted net assets '. Nonoperating Revenues 4. Additions to restricted net assets 5. A gift to @ nottor-profit hospital restricted! by the donor for use in a current, specific operation should: be recorded in the: ‘2 General Fund . Endowment Fund ‘. Specific Purpose Fund d. Enterprise Fund 6. The property, plant and equipment of a health care entty should be accounted for as part of: ‘2. General Funds . Speefic Purpose Funds b. Restricted Funds ud. Plant Expansion and Replacement Funds 7. Which of the following would be inched in the general funds of a not-for-profit health care entity? ‘a. Permanent Endowments, . Term Endowments c. Board designated funds originating from previcusly accumulated income 4. Plant expansion and replacement funds 8, UST Hospital's accounting records disclosed the folowing information: * Net resources invested in plant assets, .P10,000,000 * Board designated funds (assets whose use is limited). o 2,000,000 ‘What amount should be included as part of ceneval funds? ‘2, P12,000,000 «, ® 2,000,000 10,000,000 a” 0 9, In 20x8, USC Hospital received ®250,000 nure endowment fund grant. Riso in 20x8, USC Hospital's original {governing board designates. for speciel uses, 300,000 which had originated from unrestricted gifts. What “amount of these resources stiould be accounted for as part of general funds? ap o «. ? 300,000 b. 250,000 4. 550,000 10. Alice makes a cash gift which has no strings attached to a not-for-profit hospital. Its recorded as: '. Pabient Service Revenue. . Other Operating Revenue-Unestictest Contribubon. €._Nonoperating Revenue Unrestxcted Contributon. dam increase in the fund belance of the Geisoral Fund. 11. Atlee makes a cash gift to a natfor-pro"t hosp‘ta! which is restricted by the donor to buy toys for the pediatric ward. It should be recorded in the: ‘a. General Fund. Specific Purpose Fund. Endowment Fund. Enterprise Fund. 12. Under CPU Hospital's established rate structure, the hosptal would have earned patient service revenue of 9,000,000 for the year ended Decernber 31, 20x5. However, 5,750,000 was collected because of charity allowances of P1,500,000 and discounts of 750,000 to third-party payors. For the year ended December 31, 20%, what amount should CPU record a net patient service revenue? '. P6,750,000 ©. 78,250,000 b. 7,500,000 9,000,000 13. Under STU Hosptat's estabished rate structure, the hosptal would have eamed patient service revenue of 7,000,000 for the yea’ ended December 31, 20x4. However, STUH did not expect to collect this amount because of charity allowances of P1,000,000 and discounts of 'P500,000 to third party payers. In May 20x4, ‘STUH purchased bandages from Ace Supply Co. at a cost of P5,000. However, Ace notified STUH that the invoice was being cancelled and that the bandages were being donated to STUH. ' For the year ended December 31, 20:4, how much should STUH record as patient service revenue? ‘2. 7,000,000 ‘< P6,000,000 b. 6,500,000 d—_P5,500,000 AFAR-18 Advanced Financial Accounting & Reporting pagie 12 15. A not-for-profit hosprtal provides its patients with services that would normally be charged at’ P1_ million. Nowever, it estimates a 200,000 reduction beccuse of contractual adjustments. It expects anather 100,000, reduction because of bad debts. Finally, the hosptal does not expect to collect PA00,000 because this amount is deemed to be chanty care. Which of the following 1s correct? a Patient service revenues P1 million; net patient service revenues = P300,000. b. atient service revenves = P1 milion; net patient service revenues = 400,000. Patient service revenues = P600,000; net patient service revenues = P300,000. Patient service revenues P600,000, net patient service revenue P400,000 16. A hospital has the following account balances Revenue from newsstand 50,000 ‘Amounts charged to patients 800,000 Interest income 30,000 Salary expense—nurses 100,000 Contractual adjustments. 110,000 Undesignated gifts 180,000 Bad debts. 10,000 What is the hospital's net patient service revenue? 2 P880,000 630,000 ». 800,000 680,000 Use the following information for questions 17 to 19: Under Dodge Hospital's established rave structure, the hospital would have earned patient service revenue P5,000,000 for the year ended December 31,20x3. However, Dodge did not expect to collect this ‘amount because of contractual adjustments of P500,000 to third party payors. In May 20x3, Dodge Purchased bandages from Hunt Supply Company at a cost of P1,000. However, Hunt notified Dodge that the invoice was being canceled and that the bandages were being donated. On December 31,20%3, Dodge had board-designated assets consisting of 40,000 in cash and investments of P700,000. 17. For the year ended December 31, 20x3, how much should Dodge report as net patient service revenue? a. P4,500,000 c._P5,500,000 b. 5,000,000 d. 5,740,000 18. For the year ended December 31,20%3, Dodge shouid record the donation of bandages as: ‘a. _AP1,000 reduction in operating expenses. b. Addecrease in net assets released from restrictions. © An increase in unrestricted revenue, gains, and other support. d. —Amemorandum entry only. 19. How much of dodge’s board-designated assets should be included in unrestricted net assets? a PO cP 700,000 b. —P40,000 .— P740,000 20. Under Ateneo Hospital's established rate structurc, the hospital would have earned patient service revenue of 7,000,000 for the year ended December 31, 20x4. However, Ateneo did not expect to collect this amount because of charity allowances of P1,000,000 and discounts of 500,000 to third party payers. In May 20x, ‘Ateneo purchased bandages from Ace Supply Co. at a cost of P5,000. However, Ace notified Ateneo that the Invoice was being cancelled and that the bandages were being donated to Ateneo, For the year ended December 31, 20x4, Ateno should record the donation of bandages as: ‘2. 5,000 reduction in operating expenses b. Non-operating revenue of P5,000 © Other operating revenue of P5,000. 4. Amemorandum entry only 21. Ateneo Hospital's patient service revenues for services provided in 2005, at established rates, amounted to 8,000,000 on the accrual bass. For internal reporting, Ateneo uses the discharge method. Under ths methcd patent service revenues are recognize ony when patients are discharged, with no recognition given to revenues ‘accruing for services to patients not yet dischargev. Patient service revenues at established rates using the discharge method amounted to P7,000,000 for 2005. According to GAAP, Ateneo should report patient sence revenues for 2005 of: 2. Ether PB,000,000 or 7,000,000 at the option of the hospital , P8,000,000 7/500,000 4. 7,000,000 22. In 2035, UNC Hospital received an unrestricted bequest of common stock with 2 fair market value of 50,000 cr the date of recept of the stock. The testator had paid P20,000 of this stock in 20x5, UNC should genevaly record this bequest as: 3. Nonoperating revenue of P50,000 Nonoperating revenue of P20,00 , Nonoperating revenue of P30,000 4. Amemorandum entry only AFAR-18 Advanced Financial Accounting & Reporting page 13 Items 23 through 26 are based on the followinis information pertaining to GNC Hospital for the year ‘ended May 31, 20x5: In March 20xS, 4 300,000 unrestricted b-«wsest cn P500,000 pure endowment grant were received. In April 20x5, ‘a bank noted GNC that the bank received 710,000 to be held in permanent trust by the bank. GNC is to receive the income from this donation 23. GNC should generally record tne P300,000 unrestacted bequest as: (a) m4 25. 26. 2. 28. 29. ‘a. A nonoperating gain/revenue . A direct credit to the fund balance b. Other revenue 4. A credit to operating expenses ‘The P500,000 pure endowment grant: (4) 3. May be expended by the governing board only to the extent of the principal since the income from this fund must be accumulated. bb. Should generally he reported as noroperating gain/revenue when the full amount of principal 1s ‘expended. . Should be recorded as a mencrnndus' entey only 1. Should be accounted for in the doncr-resticted funds upon receipt “The P10,000 donation being held ty the bank :n persianent trust should be: (4) a. Recorded in GNC's restricted endowient fund, bb. Recorded by GNC's as a nonoperating gain/revenue. Recorded by GNC as other vevenve, 4d. Disclosed in notes to GNC's finanizt statements. [A statement of financial posttion (balance sheet), which reports unrestricted, temporarily restricted, and permanently restricted net assets, is required for which one of the folowing organizations? 1. A public universty. IL. A private, not-for-profit Espa a. Both I and If. & Nether I nor I b. Tonly. d. Tonly ‘San Fernando Hospital, a private not-for-profit hosptal, had the following cash receipts for the year ended December 31, 20x5: Patient service revenue. 300,000 Gift shop revenue “25,000 Interest revenue restricted by doncir stipulation for acquisition of equipment. 50,000 ‘As a result of these cash receipts, hosprfa's statement of cash flows for the year ended December 31, 20x5, ‘would report an increase in operating activites of a. 325,000 «<. P350,000 b. 375,000 ‘6. 300,000 Hospital premium fees are a. chanity care services. b. only eamed to the extent of the services provided. . refundable to the subscriber if services are unused. d. revenues earned even if the standard charge is above or below the fee. Hospital courtesy allowances are ‘charity care services. revenue deductions. Expenses. revenues earned even if the starvdaia charge 's above or below the allowance. Voluntary Health and Welfare Organization Organizations that al into ths grouping ave those derving thet rinapal funding from the general public inte form eaener contributions, from governments, and fom grants, which are then used to support health, welfare, and Community service projects ‘The FUNDS used by the VHWO inciude: 1 Current Fund — Unrestricted. This furd ts used for operations that require only the discretion of the Drganization’s board of directors, and include assets designated by the board for spectic purposes. Revenues are recoded using the ful ac:rual basis. A distinction should be made between Public Support and Revenues. Public Support is the inflow of resources from voluntary donors who receive no direct, personal benefit from the organization's usval prosrarns in exchange for their contributions. They include the following: Contributions . Special Events Support ‘Legacies and Bequests Proceeds from fundraisers Revenues are inflows of resources resulting from a charge for service from financial activities or from other ‘exchange transactons. ‘a. Membership Dues 'b. Program Service Fres C, Sales of Publications and Supplies tur proceeds from the sales of these Items 4. Investment Income e,, interest dividends, and other earnings. AFAR-18 Advanced Financial Accounting & Reporting page 14 Expenses are classified as program services and supporting services and are reported on a functional basis under these classifications, Program services relate to the expenses incurred in providing the organization's soo service actives, ‘Supporting services consist of administrative expenses and fund-raising costs. 1n reporting expenses in the statement of activites, the functional classifications might appear as follows: Program Services Supporting Services ‘Management and general; Fundraising Expenses are recorded on a full accrual basis in a manner similar to that used by business organzations. Expenses are recorded in each fund thet incurs the expenses. 2. Current Fund — Restricted. This fund is used for operations, but only in accordance with a donor or Grantor's specifications. Restricted pledges to be used to promote the adoption of handicapped chidren would be recorded inthis classification 3. Land, Building, and Equipment Fund. This fund is used to account for: 2. Land, buildings, and equipment acquired by the organization; . Lablities arising from the acquisition or improvement of plant assets; ©. Current assets restricted by donors or grantors for future dispostion 4. Endowment Fund. This fund is used to accounts for permanently restricted endowment principal to be maintained intact either in perpetuty or unti a specific event occurs and temporary restricted term endowments, 5S. Custodian Fund. A fund “established to account for assets received by an organization to be held or disbursed ‘only on instructions of the person or organization from whom they were received.” This fund is similar to agency fund of a college or university. The assets do not belong to the organization, Multiple Choice — Voluntary Health and Welfare Organization 1 Which basis of accounting should a voluntary heath and welfare organization use? 2. Cash basis for al funds, b. Modified accrual basis for al funds ©. Accrual basis for all funds. 4. Accrual basis for some funds and modified accrual basis for other funds. 2. Voluntary health and welfare organizations include voluntary 2. Hospitals 2. Health, welfare, and community service organizations . Socal cubs d. Fine arts association 3. Which of the following private, nonprofit entities is required to report expenses both by function and by natural classification? a. Hospitals. . Colleges and universities. ¢ Voluntary health and welfare organizations. 4. Performing arts organizations. 4, A statement of functional expenses is required for which of the following private nonprofit organizations? 2. Colles b. Hospitals c. Voluntary health and welfare organizations, d. Performing arts organizations. 5. Fund-raising costs of voluntary health and welfare organizatons are classified as: a. Functional expenditures b. Program services c Supporting services d. Management and general expenses 6. Inthe statement of activities of a VHWO, depreciation expense should 12. Be included as an element of expense. ». Be included as an element of other changes in fund balance. © Be Included as an element of support 1, Not be included. AFAR-18 Advanced Financial Accounting & Reporting page 15 7. Contributions to the building fund shioutd: 2. Be Included as an clement of support. . Be Induded as an element of revenue. . Be included as an element of other changes in fund halances. d. Not be induded. 8, Which of the following sources of assets for a VHWO would nat be considered public support? 2. Sales of publications. . Special events support . Contributions 4d. Legacies and bequest 9. Contributions restricted by the doriers for the a. Current Unrestricted Fine bb. Current Restncted Funa 10. Which of the following would appeas in tne Custodian (Agency) Funds of a VHWO: Revenues Labaties a Yes Yes b. No Yes © Yes No d., No No 11, The following expenditures were among those: incurred by a voluntary welfare society during 2005: Printing of annual report soe mses P 10,000 Unsolicited merchandise sent to encourage contributions... 20,000 ‘What amount should be classified 2s fund-raising costs in the society's statement of activities? aP cP 20,000 b. 10,000 4. 30,000 12. Arbor Haven, a voluntary welfare organization funded by contributions for the general public, received Unrestricted pledges of P500,000 during 2005. Tt was estimated that 12% of these pledges would be uncollectible. By the end of 2005, P400,000 of the pledges had been collected, and it was expected that 'P40,000 more would be collected in 2006, with the balance of P60,000 to be written of as uncollectibie. Donors include under public support in 2005 for contributors? a. P500,000 €, 440,000 b. 452,000 4,400,000 13. Lema Fund, a voluntary welfare orgesization funded by contributions from the general public, unrestricted pledges of 200,000 during 2005. It was estimated that 10% of these pledges ‘would be Uuncolletble. By the end of 2005, P130,000 of the pledges had been collected. It was expected that P50,000 ‘more would be collected in 2006 and that the balance of P20,000 would be written off as uncollectible. What ‘amount should Lema indude under public support in 2005 for net contributions? ‘a. 200, 000 c PI50,000 b. 180,000 4. 130,000 14. Apex Inc. donated a computer to Gird Shelter, 3 voluntary organization. The computer cast Apex P40,000. On ‘that date, if had a book value of P25, 000 and a market value of P20,000. Bird Shelter’s depreciation expense i should be based on: ‘a. P-40,000
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