Match items on the right with those on the left by placing the letter of the best match in the space provided.
a. Temporarily restricted net asset
b. Prepared for a not for profit hospital changes in unrestricted net assets only
c. Permanently restricted net asset
d. Audit and Accounting Guide Health Care Entities e. Used to account for resources that are donor restricted for a particular operating purpose
f. General Fund
g. Assets whose use is limited
h. Reported on a not for profit hospital statement of changes in net assets
1. Used to account for day to day operations of a hospital
2. Gift that must be used for a specific purpose, such as capital asset acquisition
3. Resources set aside for a specific purpose by a hospital governing board
4. Revenues from restricted resources
5. Resources donated to a hospital for which the principal must be maintained intact
6. Specific Purpose Funds
7. AICPA audit guide for hospitals
8. Statement of operations