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प्रश्न
Compute income from the subscription for the year 2018 from the following particulars relating to a club.
| Particulars | 1.1.2018 ₹ |
31.12.2018 ₹ |
| Outstanding subscription | 3,000 | 5,000 |
| Subscription received in advance | 4,000 | 7,000 |
Subscription received during the year 2018: ₹ 45,000.
खातेवही
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उत्तर
| Dr. | Income and Expenditure Account for the year ended 31.03.2019 | Cr. | ||
| Expenses | ₹ | Income | ₹ | ₹ |
| By Subscription | 45,000 | |||
| (+) Outstanding | 5,000 | |||
| 50,000 | ||||
| (−) O/s. Sub. 1.1.2018 | 3,000 | |||
| 47,000 | ||||
| (−) Sub. recd. in Advance 31.12.2018 | 7,000 | |||
| 40,000 | ||||
| (+) Sub. recd. in Advance 1.1.2018 | 4,000 | 44,000 | ||
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