Transaction related to that Investment in Plant Funds of NPO University

1. Receipt of gift of land P2,500,000.00, buildings P2,000,000.00 and equipment P450,000.00 for educational and general
purposes valued at P3,800,000.00; properties are subject to mortgage for P1,150,000.
2. Addition to buildings financed by gifts reported in unexpected plant funds, P150,000.00
3. Issue of bonds to be used for construction of buildings, P2,350,000.00
4. Completion of buildings financed by bond issue.
5. Acquisition by endowment fund of dormitory valued at P550,000.00 (Land -P210,000.00 and building – P340,000.00)

Transaction related to endowment fund

1. Receipt cash from donor in establishment of Endowment fund P1,300,000.00. No restrictions are made as to use of
endowment income.
2. Purchases of P850,000.00 of A. Company at a price of 110.
3. Collection of interest and dividends on pooled investments, P203,450.00.
4. Sale of B Co. preference shares for P340,000.00. Preference shares market value – P310,000.00.
5. Receipt of cash from unrestricted current fund to be used as an endowment fund until alternative use is authorized,
P125,000.00

Transaction related to that Investment in Plant Funds of NPO University

1. Receipt of gift of land P2,500,000.00, buildings P2,000,000.00 and equipment P450,000.00 for educational and general
purposes valued at P3,800,000.00; properties are subject to mortgage for P1,150,000.
2. Addition to buildings financed by gifts reported in unexpected plant funds, P150,000.00
3. Issue of bonds to be used for construction of buildings, P2,350,000.00
4. Completion of buildings financed by bond issue.
5. Acquisition by endowment fund of dormitory valued at P550,000.00 (Land -P210,000.00 and building – P340,000.00)

Transaction related to endowment fund

1. Receipt cash from donor in establishment of Endowment fund P1,300,000.00. No restrictions are made as to use of
endowment income.
2. Purchases of P850,000.00 of A. Company at a price of 110.
3. Collection of interest and dividends on pooled investments, P203,450.00.
4. Sale of B Co. preference shares for P340,000.00. Preference shares market value – P310,000.00.
5. Receipt of cash from unrestricted current fund to be used as an endowment fund until alternative use is authorized,
P125,000.00

Transaction related to that Investment in Plant Funds of NPO University

1. Receipt of gift of land P2,500,000.00, buildings P2,000,000.00 and equipment P450,000.00 for educational and general
purposes valued at P3,800,000.00; properties are subject to mortgage for P1,150,000.
2. Addition to buildings financed by gifts reported in unexpected plant funds, P150,000.00
3. Issue of bonds to be used for construction of buildings, P2,350,000.00
4. Completion of buildings financed by bond issue.
5. Acquisition by endowment fund of dormitory valued at P550,000.00 (Land -P210,000.00 and building – P340,000.00)

Transaction related to endowment fund

1. Receipt cash from donor in establishment of Endowment fund P1,300,000.00. No restrictions are made as to use of
endowment income.
2. Purchases of P850,000.00 of A. Company at a price of 110.
3. Collection of interest and dividends on pooled investments, P203,450.00.
4. Sale of B Co. preference shares for P340,000.00. Preference shares market value – P310,000.00.
5. Receipt of cash from unrestricted current fund to be used as an endowment fund until alternative use is authorized,
P125,000.00