Examlex
Which of the following is not included in the schedule of cost of goods manufactured?
Capital Fund
A financial resource that is used for the purchase of fixed assets or for significant investment in a business, not consumed in normal operations.
Restricted Contribution
A donation given to an organization with explicit limitations on its use by the donor.
Fixed Assets
Fixed assets, also known as non-current assets, are long-term tangible assets that are used in the operations of a business and are not expected to be consumed or converted into cash within a year.
Restricted Fund Method
An accounting method used by not-for-profit organizations where donations are classified based on donor-imposed restrictions on their use.
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