A Nongovernment Not-For-Profit Organization Received a Cash Donation Restricted for Construction

question 8

Multiple Choice

A nongovernment not-for-profit organization received a cash donation restricted for construction of a new building. How should the donation be reported be reported in the statement of cash flows?

• A) Cash inflows from operating activities.
• B) Cash inflows from financing activities.
• C) Cash inflows from investing activities.
• D) Cash inflows from capital and related financing activities.

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Definitions:

Cerebral Cortex

The outer layer of the cerebrum in the brain, involved in high-level functions such as thought, memory, and consciousness.

Wernicke Area

A region of the brain that is essential for language comprehension, located in the temporal lobe.

Sensory Speech Area

A region in the brain, typically located in the temporal lobe, involved in processing and understanding spoken language.

Delta Waves

Slow brain waves typically associated with deep sleep and certain brain disorders.