The Audit and Accounting Guide Identifies Items That Should Not

question 101

Multiple Choice

The Audit and Accounting Guide identifies items that should not be included in the determination of operating income for a health care organization. Which of the following is not one of those items?

• A) Receipt of unrestricted contributions
• B) Transactions with the owners, other than in exchange for services.
• C) Items identified by FASB standards as elements of other comprehensive income such as foreign currency translation adjustments).
• D) Receipt of temporarily or permanently restricted contributions. Page 358

---

Definitions:

Worldview

The fundamental cognitive orientation of an individual or society encompassing natural philosophy, existential beliefs, and values.

Reflective Practice

The process of self-examination and evaluation of one's experiences and actions in order to improve professional practice or personal effectiveness.

Helping Professional

An individual in fields such as psychology, counseling, or social work who provides support and assistance to people in need.