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n Accounting Changes Required Under SFAS Nos 116 and 117
DJ Preparation of ProForma SFAS No 117 Financial Statements
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accounting policy agency transactions allocation amount asset categories asset class assets released balance sheet budget cash flow statement cash flows chapter chart of account contributed services contributions received current funds current restricted funds December 15 depreciation determine disclose donated assets donor restrictions donor-imposed restrictions endowment funds exchange transactions expenses external general purpose financial accounting system formats fund balances fund groups fund-raising system gains and losses Gifts and Grants Grants and Contracts Grants Investment Income identify impact Income Realized Gains individual accounts institution's Investment Income Realized KPMG Peat Marwick long-lived assets ments paragraph period permanently restricted Plant Funds prepare Private Gifts pro-forma financial statements programs promises to give provisions of SFAS purpose financial statements quasi-endowment Recipient recorded release of restrictions released from restrictions restricted net assets Retirement of Indebtedness revenue and support specific statement of activities statement of cash tion transfers of assets TRNA unconditional promises users