Following is the Receipts and payments account of Virudhunagar Volleyball Association for the year ended 31^st December, 2018

Dr. Receipts and Payments Account for the year ended 31^st December, 2018 Cr.

Receipts	Rs.	Rs.	Payments	Rs.	Rs.
To balance b/d			By Match expenses		25,000
Cash in hand		5,000	By Upkeep of pavilion		17,000
To Subscription			By Secretary’s honorarium		18,000
2017	10,000		By Bats and balls purchased		22,000
2018	55,000		By Grass seeds		2,000
2019	5,000	70,000	By Fixed deposit		58,000
To Donations		40,000	By Sundry expenses
To Match fund receipts		30,000	By Balance c/d
To Interest on fixed deposit		8,000	Cash in hand	7,000
To Miscellaneous receipts		5,000	Cash at bank	6,000	13,000
		1,58,000			1,58,000

Additional information:
(i) On 1.1.2018, the association owned investments Rs. 10,000, premises and grounds Rs. 40,000, stock of bats and balls Rs. 5,000.
(ii) Subscription Rs. 5,000 related to 2017 is still due.
(iii) Subscription due for the year 2018,Rs. 6,000.
Prepare income and expenditure account for the year ended 31^st December, 2018 and the balance sheet as on that date

Following is the Receipts and Payments account of Neyveli Science Club for the year ended 31^st December, 2018

Dr. Receipts and Payments Account for the year ended 31^st December, 2018 Cr

Receipts	Rs.	Payments	Rs.	Rs.
To Balance b/d		By Balance b/d
Cash in hand	2,400	Bank overdraft		1,000
To Subscription	8,700	By Postage expenses		200
To Life membership fees	5,000	By Science equipments
To Exhibition fund receipts	7,000	purchased		10,000
To Sale of science		By Laboratory expenses		2,400
equipments (Book value Rs.5,000)	6,000	By Audit fees		3,600
To Miscellaneous income	500	By General charges		1,800
		By Exhibition expenses		5,000
		By Balance c/d
		Cash in hand	200
		Cash at bank	400	600
		Cash at bank	400	600
	29,600			29,600

Additional information:
(i) Opening capital fund Rs. 6,400
(ii) Subscription includes Rs. 600 for the year 2019
(iii) Science equipment as on 1.1.2018 Rs. 5,000
(iv) Surplus on account of exhibition should be kept in reserve for new auditorium.
Prepare income and expenditure account for the year ended 31^st December, 2018 and the balance sheet as on that date

From the following Receipts and Payment account and from the information given below of Ramanathapuram Sports Club, prepare Income and Expenditure account for the year ended 31^st December, 2018 and the balance sheet as on that date.

Receipts	Rs.	Rs.	Payments	Rs.	Rs.
To Balance b/d			By Rent		11,000
Cash in hand	5,000		By Entertainment
Cash at bank	10,000	15,000	expenses		11,200
To Subscription			By Furniture		10,000
2017	12,000		By Sports materials
2018	33,000		purchased		13,000
2019	16,000	61,000	By Match expenses		12,000
To Entrance fees		6,000	By Investments made		28,000
To General donations		7,000	By Balance c/d
To Sale of old sports			Cash in hand	1,300
materials		1,000	Cash at bank	4,000	5,300
To Miscellaneous
receipts		500
		90,500			90,500

Additional information:
(i) Capital fund as on 1^st January 2018 Rs. 30,000.
(ii) Opening stock of sports material Rs. 3,000 and closing stock of sports material Rs. 5,000.

From the following receipts and payments account of Tenkasi Thiruvalluvar Manram, prepare income and expenditure account for the year ended 31^st March, 2019.
Receipts Rs. Payments Rs. To Balance b/d   By Salaries 20,000 Cash in hand 14,000 By Rent 24,000 To Interest received 5,000 By Travelling expenses 2,000 To Subscription 55,000 By Printing and stationery 6,000 To Legacies 48,000 By Investments made 50,000 To Entrance fees 7,000 By Sports equipment purchased 33,000 To Sale of furniture 16,000 By Balance c/d   (Book value: Rs.7,000)   Cash in hand 10,000   1,45,000   1,45,000

Mayiladuthurai Recreation Club gives you the following details. Prepare Receipts and Payments account for the year ended 31^st March, 2019.

Particulars	Rs.	Particulars	Rs.
Opening cash balance	15,000	Salary of watchman	12,000
Opening bank balance	25,000	Club annual day expenses	15,000
Donations received	48,000	Lighting charges	16,500
Sale of old equipment	26,000	Entertainment expenses	13,500
Refreshment charges	13,000	Billiards table purchased	5,000
Club annual day collections	18,000	Expenses of charity show	3,000
Construction of tennis court	7,000	Sale of investments	12,000
Receipts from charity show	4,000	Closing cash balance	12,000
Rent paid	1,000