A Change in Unearned Revenue Would Be Classified into Which

question 44

Multiple Choice

A change in unearned revenue would be classified into which of the following categories for purposes of disclosure in the statement of cash flows?

• A) Operating cash flow
• B) Investing cash flow
• C) Financing cash flow
• D) As an item reconciling earnings and operating cash flow

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Definitions:

Organizational Capacity Building

The process of developing and strengthening the skills, instincts, abilities, processes, and resources that organizations and communities need to survive, adapt, and thrive in a fast-changing world.

Development

The process of growth, progress, or improvement in various contexts such as economic, social, personal, or technological areas.

Cost-Per-Dollar-Raised Ratio

A metric used in fundraising and nonprofit management that measures the cost of raising one dollar of donations.

Fund-Raising Effort

Initiatives or activities aimed at collecting funds for supporting a cause, project, or organization, often involving appeals to potential donors.