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SPARK
General Journal Entries
Jan 1, 2015 to Dec 31, 2015

Date Accounts
1 RRRR RRRRRRR
Contribution Unrestricted
(Free office space received as donation)

2 RRRR
Contribution - Unrestricted
Contribution Temporarily Restricted - Program Opex

(Cash of $120,000 raised via fund drive and


State Govt. Grant of Rs 50,000 was received for program operating costs

3 & 7 RRRRRRRR RRR RRRR RRRRRRR


RRRR
Accounts Payable and Accrued Expenses
Contribution Unrestricted
(Administrator was hired for program and support services,
$92,000 was paid incl. fringe benefits. Part-time clerical help
was paid $18,000 and $18,00 remain unpaid. Voluteers contributed $15,000
of time to help answering the phones, mailing materials, and various other
activities)

4 RRRRRRRRRRRR RRRRRRRRRR - RRRRRR RRRRRRRRRR


RRRRRRRRRRRRR RRRRRRRRRRR RRRRRRRRRR - RRRRRRRR RRRRRRRRRRRR
Pledges of $100,000 were received for construction of new building
over next five years. PV of $80,000 to be received over next four years is
$73,400 and pledge available for the year is collected

5 RRRRRRRRR & RRRRRRRRR


RRRR
Contribution Unrestricted
(Office equipment was purchased for $5,000 and office furniture of fair value
$7,600 received as donations)

6 RRRRRRRRR RRRRRRRR
RRRRRRRR RRR RRRRRRR RRRRRRRR
RRRRRRRR RRRRRRR
Cash
Accounts Payable and Acrrued Expenses
(Expenses incurred during the year and part remained unpaid)

8 RRRRRRRRRRRR RRRRRRR
RRRRRRRRRRR RRRRRRRRRRRR
(Depreciation charged on assets recorded under item 5)

9 RRRRRR RRRRRR RRRRRRRRR


RRRRRRRRR RRRRRRR
Management & General
Fund-raising
Rent Expense
RRRRRRRR RRR RRRRR
RRRRRRRRR RRRRRRRR
RRRRRRRR RRR RRRRRRR RRRRRRRR
RRRRRRRR RRRRRRR
Depreciation Expense

10 RRRRRRRRRRRR RRRRRRRRR RRRRRRRRRR - RRRRRRR RRRR


RRR RRRRRR RRRRRRRR - RRRRRRRRRR
RRRRRRRRR RRRRRRRRRR RRR RRRRRR - RRRRRRR
Net Assets Released - Unrestricted

11 RRRRRRRRRRRR RRRRRRRRRRRR - RRRR RRRR RRRRRR RRRRRRRR


Unrestricted Net Assets

12 RRRRRRRRRRRR RRRRRRRRRRRR - RRRR RRRRR


RRRRRRRRRRRR RRR RRRRRR

13 RRRRRRRRRRRR RRRRRRRRRRRR - RRRRRRRRRR RRRRRRRRRRRR


RRRRRRRRRRRR RRR RRRRRR
14 RRRRRRRRRRRRR RRRRRRRRRRR RRRRRRRRRR - RRRRRRRR RRRRRRRRRRRR
RRRRRRRRRRR RRRRRRRRRR RRR RRRRRR

15 RRRRRRRRRRRR RRRRRRRRRRRR - RRRRRR RRRRRRRRR


RRRRRRRRRRRR RRR RRRRRR

16 Unrestricted Net Assets


RRRRRR RRRRRR RRRRRRRRR
Community Service
RRRRRRRRRR & RRRRRRR
RRRR-RRRRRRR
ntries
31, 2015

Debit Credit
RR,RRR.RR
RR,RRR.RR

RRR,RRR.RR
RRR,RRR.RR
RR,RRR.RR

RRR,RRR.RR
RRR,RRR.RR
RR,RRR.RR
RR,RRR.RR

RR,RRR.RR
RR,RRR.RR

RR,RRR.RR
R,RRR.RR
R,RRR.RR
R,RRR.RR
RR,RRR.RR
R,RRR.RR
RR,RRR.RR
R,RRR.RR

R,RRR.RR
R,RRR.RR

RR,RRR.RR
RR,RRR.RR
RR,RRR.RR
RR,RRR.RR
RR,RRR.RR
RRR,RRR.RR
R,RRR.RR
RR,RRR.RR
R,RRR.RR
R,RRR.RR

RR,RRR.RR
RR,RRR.RR
RR,RRR.RR
RR,RRR.RR

RR,RRR.RR
RR,RRR.RR

RRR,RRR.RR
RRR,RRR.RR

RR,RRR.RR
RR,RRR.RR
RR,RRR.RR
RR,RRR.RR

R,RRR.RR
R,RRR.RR

RRR,RRR.RR
RR,RRR.RR
RR,RRR.RR
RR,RRR.RR
RR,RRR.RR
ALLOCATION OF NATURAL EXPENSES TO FUNCTIONS

RRRRRR RRRRRR RRRRRRRRR Management


Fund-raising
RRRRRRRRR RRRRRRR & General

RRRRRR & RRRRR RRRRRRR RRR,RRR RRR,RRR RRR,RRR RRR,RRR


RRRR RRRRRRR RR,RRR RR,RRR RR,RRR RR,RRR
RRRRRRRRR RRRRRRR RR,RRR RR,RRR RR,RRR RR,RRR
Printing & Postage Expense RR,RRR RR,RRR RR,RRR RR,RRR
Supplies Expense RRRR RRRR RRRR RRRR
Depreciation Expense RRRR RRRR RRRR RRRR
Total RRR,RRR RRR,RRR RRR,RRR RRR,RRR
NS

Total

RRRR,RRR
RRR,RRR
RR,RRR
RRR,RRR
RR,RRR
RR,RRR
RRRR,RRR
SPARK
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31, 2015

UNRESTRICTED

REVENUE & OTHER


RRRRRRR:
RRRRRRRRRRRRR RRR,RRR.RR
RRR RRRRRR RRRRRRRR
FROM RESTRICTION
SATISFACTION OF PURPOSE RR,RRR.RR
TOTAL REVENUE & OTHER SUPPORT RRR,RRR

EXPENSES:
RRRRRR RRRRRR RRRRRRRRR RRR,RRR
RRRRRRRRR RRRRRRRR RRR,RRR
RRRRRRRRRR & RRRRRRR RRR,RRR
RRRR-RRRRRRR RRR,RRR
RRRRR RRRRRRRR RRR,RRR
RRRRRRRR RR RRR RRRRRR RR,RRR
RRRRRRRRR RRR RRRRRR R
RRRRRR RRR RRRRRR RRR,RRR
SPARK
ENT OF ACTIVITIES
ED DECEMBER 31, 2015

TEMPORARILY
RESTRICTED TOTAL

RRR,RRR.RR RRR,RRR.RR

(RR,RRR.RR) R
RR,RRR RRR,RRR

RRR,RRR
RRR,RRR
RRR,RRR
RRR,RRR
R RRR,RRR
RR,RRR RRR,RRR
R R
RRR,RRR RRRR,RRR
SPARK
STATEMENT OF FINANCIAL POSITION
31-Dec-15

ASSETS:
CASH
RRRRRRRRRRRRR RRRRRRRRRR (RRRR
RRRRRRRR RR RRRRRRRRRRRRR RRRRRRRRRR)
RRRRRRRRR & RRRRRRRRR (RRRR RRRRRRRRR
RRR RRRRRRRRRRR RRRRRRRRRRRR )
TOTAL ASSETS

LIABILITIES:
RRRRRRRR RRRRRRR
RRRRRRRR RRRRRRR
TOTAL LIABILITIES

NET ASSETS:
RRRRRRRRRRRR
RRRRRRRRRRR RRRRRRRRRR
TOTAL NET ASSETS
TOTAL LIABILITIES AND NET ASSETS
SPARK
OF FINANCIAL POSITION
31-Dec-15

RR,RRR.RR
RR,RRR.RR

RR,RRR.RR

RRR,RRR.RR

R,RRR.RR
RR,RRR.RR
RR,RRR.RR

RR,RRR.RR
RR,RRR.RR
RRR,RRR.RR
RRR,RRR.RR
SPARK
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED DECEMBER 31, 201

CASH FLOWS FROM OPERATING ACTIVITIES:


RRRR RRRRRRRR RRRR RRRRRRRRRRRRR
RRRR RRRR RR RRRRRRRRR
RRRR RRRR RR RRRRRRRRR
RRR RRRR RRRRRRRR RR RRRRRRRRR RRRRRRRRRR
CASH FLOWS FROM INVESTING ACTIVITIES:
RRRRRRRR RR RRRRRRRRR
NET INCREASE IN CASH
BEGINNING CASH
ENDING CASH

RECONCILIATION OF CHANGES IN NET ASSETS TO


NET CASH PROVIDED BY OPERATING ACTIVITIES:
CHANGE IN NET ASSETS
ADJUSTMENTS TO RECONCILE CHANGES IN NET ASSETS
TO NET CASH PROVIDED BY OPERATING ACTIVITIES:
RRRRRRRRRRRR
RRRRRRRR RR RRR RRRRRRRRRRRRR RRRRRRRRRR
RRRRRRRR RR RRRRRRRR RRRRRRR
INCREASE IN SALARIES & WAGES PAYABLE
GIFT OF FURNITURE
CASH PROVIDED BY OPERATING ACTIVITIES
SPARK
OF CASH FLOWS
DED DECEMBER 31, 2015

RRR,RRR.RR
-RRR,RRR
-RR,RRR
RR,RRR

-R,RRR
RR,RRR
R
RR,RRR

RR,RRR
RRR,RRR

RR,RRR
(RR,RRR.RR)
R,RRR.RR
RR,RRR.RR
(R,RRR.RR)
RRR,RRR
SPARK
STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED DECEMBER 31, 2015

PROGRAM SERVICES SUPPORT SERVICES

RRRRRR RRRRRR RRRRRRRRR RRRRRRRRRR &


RRRRRRRRR RRRRRRR RRRRRRR

SALARY & WAGES RRR,RRR RRR,RRR RRR,RRR


RRRR RRRRRRR RR,RRR RR,RRR RR,RRR
RRRRRRRRR RRRRRRR RR,RRR RR,RRR RR,RRR
RRRRRRRR & RRRRRRR RR,RRR RR,RRR RR,RRR
RRRRRRRR RRRRRRR RRRR RRRR RRRR
DEPRECIATION RRRR RRRR RRRR
TOTAL RRR,RRR RRR,RRR RRR,RRR
XPENSES
ER 31, 2015

SUPPORT SERVICES

RRRR-RRRRRRR RRRRR

RRR,RRR RRRR,RRR
RR,RRR RRR,RRR
RR,RRR RR,RRR
RR,RRR RRR,RRR
RRRR RR,RRR
RRRR RR,RRR
RRR,RRR RRRR,RRR