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प्रश्न
How the following items will appear in the final accounts of a club for the year ending 31st March 2019?
| Dr. | Receipts and Payments Account for the year ended 31st March, 2019 | Cr. | ||
| Receipts | ₹ | ₹ | Payments | ₹ |
| To Subscription | ||||
| 2017 - 2018 | 10,000 | |||
| 2018 - 2019 | 50,000 | |||
| 2019 - 2020 | 5,000 | 65,000 | ||
There are 200 members in the club each paying an annual subscription of ₹ 400 per annum. Subscription still outstanding for the year 2017 - 2018 is ₹ 2,000.
खाता बही
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उत्तर
| Dr. | Income and Expenditure Account for the year ended 31.03.2019 | Cr. | ||
| Expenses | ₹ | Income | ₹ | ₹ |
| By Subscription | 50,000 | |||
| (+) Outstanding | 30,000 | 80,000 | ||
Balance Sheet as on 31.03.19
| Liabilities | ₹ | ₹ | Assets | ₹ | ₹ |
| Subscription received in Advance | 5,000 | Outstanding Subscription | |||
| 2017 | 2,000 | ||||
| 2018 | 30,000 | 32,000 |
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