Non-Profit
Endowment Realized Gain on Investment Sale
Recording a capital gain when endowment stocks are sold above their original cost.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash in Bank (Endowment) | Asset (+) | 120,000.00 | - |
| Investments (Endowment — at Cost) | Asset (-) | - | 100,000.00 |
| Realized Gain (With Restrictions) | Revenue (+) | - | 20,000.00 |
💡 Accountant's Note
Realized gains on endowment investments are classified based on donor restrictions. Without specific donor instruction, most jurisdictions treat realized gains as part of the endowment corpus or temporarily restricted income.
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