ACCT 567 Week 7 Problems 16-3 and 17-6

ACCT 567 Week 7 Problems 16-3 and 17-6

Elizabeth College, a small private college, had the following transactions in fiscal year 2011.

1. Billings for tuition and fees totaled $5,600,000. Tuition waivers and scholarships of $61,500 were granted. Students received tuition refunds of $101,670.

2. During the year the college received $1,891,000 cash in unrestricted private gifts, $575,200 cash in temporarily restricted grants, and $1,000,000 in securities for an endowment.

3. A pledge campaign generated $626,000 in unrestricted pledges, payable in fiscal year 2012.

4. Auxiliary enterprises provided goods and services that generated $94,370 in cash.

5. Collections of tuition receivable totaled $5,380,000.

6. Unrestricted cash of $1,000,000 was invested.

7. The college purchased computer equipment at a cost of $10,580.

8. During the year the following expenses were paid:

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ACCT 567 Week 7 Problems 16-3 and 17-6

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ACCT 567 Week 7 Problems 16-3 and 17-6