08 Jan The New City College reported deferred revenues of
The New City College reported deferred revenues of $607,000 as of July 1, 2011, the first day of its fiscal year. Record the following transactions related to student tuition and fees and related scholarship allowances for New City College for the year ended June 30, 2012.a. The deferred revenues related to unearned revenues for the summer session, which ended in August. b. During the fiscal year ended June 30, 2012, student tuition and fees were assessed in the amount of $12,000,000. Of that amount $9,600,000 was collected in cash. Also of that amount, $650,000 pertained to that portion of the summer session that took place after June 30.c. Student scholarships, for which no services were required, amounted to $930,000. Students applied these scholarships to their tuition bills at the beginning of each semester.d. Student scholarships and fellowships, for which services were required, such as graduate assistantships, amounted to $760,000. These students also applied their scholarship and fellowship awards to their tuition bills at the beginning of each semester.
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