During the Years Ended June 30,2017 and 2018,Jackson University,a Private

question 6

Multiple Choice

During the years ended June 30,2017 and 2018,Jackson University,a private university,conducted a cancer research project financed by a $1,000,000 gift from an alumnus.The entire amount was pledged by the donor on July 10,2016.The gift was restricted to the financing of this particular research project.During the two-year research period,Jackson's gift receipts from the alumnus and research expenses related to the research project were as follows for each fiscal year (FY) : FY 2017 FY 2018
Gift receipts $200,000 $800,000
Cancer research expenses $100,000 $900,000
How much had temporarily restricted net assets increased as of the end of FY2018 ?

• A) $1,000,000.
• B) $100,000.
• C) $(100,000).
• D) $0.

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Definitions:

Positive Punishment

Adding an unfavorable outcome or consequence after an undesired behavior to decrease the likelihood of that behavior occurring again.

Negative Punishment

A behavior modification technique involving the removal of a desirable stimulus to decrease the frequency of a behavior.

Associative Learning

A learning process that involves connecting a stimulus with a response or connecting two stimuli together.

Observational Learning

A learning process where individuals change their behaviors or acquire new skills by watching and imitating others.