From the following details calculate the amount that will be shown as subscription in Income and Expenditure Account for the year ending 31^st March, 2017.

Subscription received for	Rs.
2015-16	7,500
2016-17	60,000
2017-18	1,500
	69,000

Subscription outstanding for the year 2016-17 is Rs. 2,400. Subscription for 2016-17 received in 2015-16 was Rs.1,000

How will the following items appear in the final accounts of a sports club?

Particulars	Rs.
Stock of sports materials (01.04.2018)	3,000
Sports materials purchased during current year	9,000
Sale of old sport materials during current year	500
Stock of sports materials (31.03.2019)	4,000

From the following details calculate the printing and stationery to be debited to Income and Expenditure Account for the year ending 31^st March, 2018 and also show how it will appear in the Balance Sheet as on 31^st March, 2018.

Particulars	Amt(Rs.)
Amount paid for stationery during 2017- 2018	Rs.1,500
Stock of stationery on 1st April, 2017	Rs.300
Stock of stationery on 31st March, 2018	Rs.200

How will the following appear in the final accounts of a club for the year 2017 – 2018?

Particulars	Rs.
Prize fund on 1.4.2017	60,000
Prize fund investment on 1.4.2017	60,000
Interest received on prize fund investment	6,000
Prizes distributed	8,000
Donation received for prize fund	12,000

State the meaning of not–for–profit organisation

What is receipts and payments account?

What is legacy?

Write a short note on life membership fees.

Give four examples for capital receipts of not–for–profit organisation.

Give four examples for revenue receipts 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.

From the following particulars, show how the item ‘subscription’ will appear in the Income and Expenditure Account for the year ended 31-12-2018? Subscription received in 2018 is Rs.50,000 which includes Rs.5,000 for 2017 and Rs.7,000 for 2019. Subscription outstanding for the year 2018 is Rs 6,000. Subscription of Rs.4,000 was received in advance for 2018 in the year 2017.

Show how the following items appear in the income and expenditure account of Sirkazhi Singers Association?

	Rs.
Stock of stationery on 1.4.2018	2,600
Purchase of stationery during the year	6,500
Stock of stationery on 31.3.2018	2,200

Chennai tennis club had Match fund showing credit balance of Rs. 24,000 on 1^st April, 2018. Receipt to the fund during the year  was Rs. 26,000. Match expenses incurred during the year was Rs. 33,000. How these items will appear in the final accounts of the club for the year ended 31^st March, 2019?