sanju06 wrote: As far as the bad debt is concerned, I think explanation was not adequate in the text.

may be, its not adequate. Some things are explained properly with logical reasoning, some are simply stated :( Now, what was the logic for following a different method for hospital, who know ! Why the rules are different for hospital !

From a cpa exam point of view, if it's sufficient to answer the questions correctly, then better to be as it is ....

BTW, when are u planning to give FAR?

sanju06 wrote: May 20th.how about u?

Next saturday - April 11th !

yeah, this is a tricky area. let me try once again :) Let's differentiate between the members and donors. Members help the organization achieve its mission while Donor’s contribute the funding. Maintaining the list of those who contribute to the organization is related to raising funds for the organization thus it is part of Fund Raising activities.