Non-Profit
Donated Securities Sold After Receipt
Selling donated shares on the same day or shortly after receipt.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash in Bank | Asset (+) | 15,200.00 | - |
| Investments (Donated Securities) | Asset (-) | - | 15,000.00 |
| Gain on Sale of Investments | Revenue (+) | - | 200.00 |
💡 Accountant's Note
NGOs typically liquidate donated securities immediately per their investment policy. Any difference between the recorded fair value and the sale price is a small gain or loss.
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