Statement of Activities: Rolling Funds Up into Net-Asset Classes
This lesson is part of the course
In this lesson
You roll five funds up into the Without and With columns of the statement of activities with one horizontal SUMIF, then find the change and closing net assets.
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Lessons in this course
- Net Assets With vs Without Donor Restrictions Locked
- Releasing Restrictions: Journal Entries When Conditions Are Met Locked
- Grant Revenue: Conditional vs Unconditional and a Quarterly Schedule Locked
- Pledges Receivable: Discounting Multi-Year Pledges to Present Value Locked
- In-Kind Donations at Fair Value: Goods, Services and Facilities Locked
- Functional Expense Allocation with Allocation Keys Locked
- Program Efficiency Ratios: Program Ratio and Cost to Raise $1 Locked
- Statement of Activities: Rolling Funds Up into Net-Asset Classes Locked