Donated Services. Indicate whether each of the following donated services situations would require a journal entry for contribution revenue and a related expense or asset by circling Y for yes or N for no.

Y

N

1. Volunteers worked as sales assistants in a not for profit hospital snack shop.

Y

N

2. An architect provided pro bono design services for the planned remodeling of a local museum.

Y

N

3. A member of a church volunteered to repaint the church’s activities room to make it more attractive. Church leaders had not planned to repaint the room.

Y

N

4. Several local persons used their cars to deliver meals to senior citizens for Meals on Wheels.

Y

N

5. A psychiatrist volunteered several hours each week at a not for profit counseling center to assist persons with alcohol and drug addiction.

Y

N

6. A local CPA performed the regular annual financial statement audit for a local youth development camp, an NPO.

Y

N

7. A local church pastor donated several hours weekly to work with troubled youths in an after school activities program run by a local NPO.

Y

N

8. Helpful citizens served as “bell ringers” at the entrances of  local businesses to collect money for the Salvation Army.