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Credit side of Receipts and Payments Account shows cash ______. - Book Keeping and Accountancy

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प्रश्न

Credit side of Receipts and Payments Account shows cash ______.

रिकाम्या जागा भरा
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उत्तर

Credit side of Receipts and Payments Account shows cash payments.

Explanation:

The Receipts and Payments Account is a summary of the cash book for a Non-Profit Organisation (NPO). Since it follows the rule of a Real Account (Debit what comes in, Credit what goes out), all cash and bank outflows or expenditures are recorded on the credit side.
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पाठ 2: Accounts of ‘Not for Profit’ Concerns - Exercise 2.1 (Objective Type Questions) [पृष्ठ ११३]

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बालभारती Book-Keeping and Accountancy [English] Standard 12 Maharashtra State Board
पाठ 2 Accounts of ‘Not for Profit’ Concerns
Exercise 2.1 (Objective Type Questions) | Q 1. D) 6. | पृष्ठ ११३

संबंधित प्रश्‍न

Receipt and Payment account is a ______ account.


Write one Word/Term/Phrase for the following statement.

All such receipts which are non-recurring in nature and not forming a part of regular flow of income.


Select the most appropriate answer from the alternatives given below and rewrite the sentence.
Non-Cash items are not recorded in_____________ 


State whether the following statement is True or False.
There is no difference between Receipts and Payment Account and Income and Expenditure Account.


State the meaning of Receipt and Payment Account.


The closing balance of Receipts and Payments account usually represent _______.


Write the word/phrase/term, which can substitute the following sentence.

Accounts which records only cash transactions in case of Not for Profit Concern.


Write the word/phrase/term, which can substitute the following sentence.

All such receipts which are non-recurring in nature and not forming a part a regular flow of income.


State whether the following statement is True or False with reasons.

Receipts and Payments Accounts do not have any opening balance.


In Receipts and Payments Account the summary of _____ transactions are recorded.


Find odd one:


Receipts and payments account is a _________.


Balance of receipts and payments account indicates the _________.


What is receipts and payments account?


Give four examples for capital receipts of the not-for-profit organisation.


Give four examples for revenue receipts of the not-for-profit organisation.


From the information given below, prepare the Receipts and Payments account of Kurunji Sports Club for the year ended 31st December, 2018.

Particulars Particulars
Cash in hand (1.1.2018) 4,000 Paid for printing charges 2,500
Salaries paid 3,000 Lockers rent received 1,000
Life membership fees received 10,000 Tournament receipts 14,000
Subscription received 15,000 Tournament receipts 10,500
Rent received 2,000 Investments purchased 25,000

From the information given below, prepare the Receipts and Payments account of Coimbatore Cricket Club for the year ending 31st March, 2019.

Particulars Particulars
Bank overdraft (1.4.2018)   6,000 Honorarium paid 2,800
Cash in hand (1.4.2018)   1,000 Water and electricity charges 700
Wages paid for ground maintenance   2,000 Match expenses 2,600
Subscription received:     Sports material purchased 1,900
Previous year 500   Match fund receipts 5,200
Current year 9,600   Legacies received 2,000
Subsequent year 400 10,500 Cash balance (31.03.2019) 300
Wages yet to be paid   2,200 Donation received for pavilion 2,000
Interest on loan paid   2,000    

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

Particulars Particulars
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    

Life membership fees are treated as which type of receipt and is directly credited to the capital fund?


How would you treat the following item in the case of a 'not-for-profit' organization?

"Prize Fund Rs.22.000. Interest on Prize fund Investments Rs.3.000. Prizes are given Rs.5.000. Prize fund Investments Rs.18.000.


Consider the following statements,

Statement 1: "Receipt and Payment Account is a summary of all capital receipts and payments".

Statement 2: The Receipt and Payment Account is the summary of cash and bank transactions.


Consider the following statements

Statement 1 - "Receipt and Payment Account records the receipts and payments of revenue nature only".

Statement 2 - "Receipt and Payment Account records the receipts and payments of revenue nature and capital nature".


Assertion (A): The Subscription received during the year is recorded in the Receipts and Payments Account.

Reason (R): Receipts and Payments Account records all the cash transactions whether pertaining to the current year or the previous year.


Pick the odd one out:


Fund Based Accounting is classified under:

(i) Unrestricted funds

(ii) Fixed assets funds

(iii) Restricted funds

(iv) Annuity funds


Sports Star Charitable Club has income of ₹ 16,000 and 'deficit' debited to capital fund of ₹ 4,300 for the year 2019-20, then expenditure for 2019-20 is ______.


Identity the type of fund stated below:

'Himanshu Club has a fund which can only be used for the distribution of prizes.'


Donations received for a special purpose ______


Which of the following represents capital receipt?


The amount received from the sale of grass by a club should be treated as ______


The Receipts and Payments Account is a summary of ______.


Features of Income and Expenditure are:

(i) No opening or closing balance

(ii) Prepared on an accrual basis

(iii) Records only Revenue Items

(iv) Relevant only to the current year


Payment of Honorarium of Secretary is a ______.


Find the incorrect pair from group A and B.


What is the correct chronological order of four civilisations of Mesopotamia


Find out the wrong pair.


Do you agree or disagree with the following statements:

All receipts are the items of revenue income.


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