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What is receipts and payments account? - Accountancy

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प्रश्न

What is receipts and payments account?

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उत्तर

Receipts and Payments account is a summary of cash and bank transactions of not-for-profit organisations prepared at the end of each financial year.

It is a real account in nature. The receipts and payments account begins with the opening balances of cash and bank and ends with closing balances of cash and bank. All cash receipts are shown on the debit side and all cash payments are shown on the credit side of this account. All cash receipts and cash payments whether of capital or revenue nature will be recorded irrespective of the period for which the amount is received or paid, it is recorded if cash is received or paid during the year.

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अध्याय 2: Accounts of not–for–profit organisation - Very short answer questions [पृष्ठ ७०]

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सामाचीर कलवी Accountancy [English] Class 12 TN Board
अध्याय 2 Accounts of not–for–profit organisation
Very short answer questions | Q II 2. | पृष्ठ ७०
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