From the following particulars of Tamil Educational Society, prepare Receipts and Payments account for the year ended 31^st March, 2019.

Particulars	Rs.	Particulars	Rs.
Opening cash balance as on 1.4.2018	18,000	Building purchased	2,10,000
Rent paid	6,000	Staff salary	55,000
Scholarship given	15,200	Subscription received	2,65,000
Entrance fees received	18,500

How will the following items appear in the final accounts of a club for the year ending 31^st March 2017? A club received subscription of Rs. 25,000 during the year 2016-17. This includes subscription of Rs. 2,000 for 2015-16 and Rs. 1,500 for the year 2017-18. Subscription of Rs. 500 is still outstanding for the year 2016-17.

What is income and expenditure account?

State the differences between Receipts and Payments Account and Income and Expenditure Account

How annual subscription is dealt with in the final accounts of not–for–profit organisation?

From the following receipts and payments account and the additional information given below, calculate the amount of subscription to be shown in Income and expenditure account for the year ending 31^st December, 2018

Receipts	Rs.	Rs.	Payments	Rs.
To Subscription
2017	28,000
2018	1,72,000
2019	12,000	2,12,000

Additional information: Subscription outstanding for the year 2018 is Rs. 8,000.

How the following items appear in the final accounts of Thoothukudi Young Pioneers Association?. There are one hundred members in the association each paying Rs. 25 as annual subscription. By the end of the year 10 members had not paid their subscription but four members had paid for the next year in advance.

How will the following appear in the final accounts of Karaikudi sports club for the year ending 31^st March, 2019?

Particulars	Rs.
Tournament fund on 1st April 2018	90,000
Tournament fund investment on 1st April 2018	90,000
Interest received on tournament fund investment	9,000
Donation to tournament fund	10,000
Tournament expenses	60,000

Yuvan foundation is formed to educate and to provide jobs to unemployed women. Identify the values involved.

Youth of India sports club decided to donate Rs. 50,000 and spread awareness among the people of nearby societies about cleanliness in the country under the programme "Bharat Abhiyan". Identify the values highlighted.