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Published on: 02/06/2021
QB365 provides detailed and simple solution for every Book back Questions in class 12 Accountancy Subject. It will helps to get more idea about question pattern in every book back questions with solution.
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Questions + Answers key
Take MCQ Accountancy Test
1.
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.
2.
Give four examples for capital receipts of not–for–profit organisation.
3.
What is legacy?
4.
State the meaning of not–for–profit organisation
5.
How will the following items appear in the final accounts of a club for the year ending 31st March 2017? Received subscription of Rs. 40,000 during the year 2016-17. This includes subscription of Rs. 5,000 for 2015 - 16 and Rs. 3,000 for the year 2017-18. Subscription of 1,000 is still outstanding for the year 2016 - 17.
1.
| Expenditure | Rs | Income | Rs | Rs |
|---|---|---|---|---|
| By Subscription received | ||||
| during the year | 50,000 | |||
| Less: Subscription received for | ||||
| 2017 | 5000 | |||
| 45,000 | ||||
| Less: Subscription received for 2019 | 7,000 | |||
| 38,000 | ||||
| Add: Subscription due for 2018 | 6,000 | |||
| 44,000 | ||||
| Add: Received in advance in | ||||
| 2017 for 2018 | 4,000 | 48,000 |
2.
i. Life membership fees
ii. Legacies
iii. Specific donation
iv. Sale of fixed asset
v. Special funds
vi. Prize fund
vii. Tournament fund.
3.
It is the amount given to a non-trading concern as per the will. It is like a donation. It appears as the debit side of receipts and payments account. But is not treated income because it is not of recurring nature. It is a capital receipt.
4.
(i) Some organisations are established for the purpose of rendering services to the public without any profit motive.
(ii) They may be created for the promotion of art, culture, education, sports, etc. These organisations are called not-for-profit organisation.
(iii) Charitable institutions, educational, institutions, cultural societies, sports and recreation clubs, hospitals, libraries and literary associations are some of the examples of not-for-profit organisations.
5.
| Expenditure | Rs | Income | Rs | Rs |
|---|---|---|---|---|
| By Subscription | 40,000 | |||
| Less: | ||||
| Subscription for the year | ||||
| 2015-2016 | 5,000 | |||
| 35,000 | ||||
| Less: | ||||
| Subscription for the year | ||||
| 2017-2018 | 3,000 | |||
| 32,000 | ||||
| Add: | ||||
| Outstanding subscription | ||||
| for the year 2016-2017 | 1,000 | |||
| 33,000 |
| Liabilities | Rs | Assets | Rs |
|---|---|---|---|
| Subscription received in advance for the year 2017-2018 | 3,000 | Outstanding subscription for the year 2016 - 2017 | 1,000 |
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Tamilnadu Stateboard 12th Standard Subjects
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Computer Science
Business Maths and Statistics
Economics
Commerce
Accountancy
History
Computer Applications
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Computer Applications
Computer Science
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Accountancy
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