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प्रश्न
From the following receipts and payments account and the additional information given below, calculate the amount of subscription to be shown in the Income and expenditure account for the year ending 31st December, 2018.
| Receipts | ₹ | ₹ | Payments | ₹ |
| To Subscription | ||||
| 2017 | 28,000 | |||
| 2018 | 1,72,000 | |||
| 2019 | 12,000 | 2,12,000 | ||
Additional information: Subscription outstanding for the year 2018 is ₹ 8,000.
खाता बही
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उत्तर
| Dr. | Income and Expenditure Account for the year ended 31.12.18 | Cr. | ||
| Expenses | ₹ | Income | ₹ | ₹ |
| By Subscription | 1,72,000 | |||
| (+) Outstanding | 8,000 | 1,80,000 | ||
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