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प्रश्न
From the following information, prepare Subscription Account for the year ending 31st March, 2019:
| Particulars | 31st March, 2018 (₹) |
31st March, 2019 (₹) |
| Subscription in Arrears | 20,000 | 18,000 |
| Subscription in Advance | 13,000 | 11,000 |
In the year ending 31st March, 2019, subscription received were ₹ 2,10,000 (including ₹ 6,000 of arrears from previous year) and subscription arrears of previous year were written off ₹ 4,000.
खातेवही
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उत्तर
| Dr. | Subscriptions A/c | Cr. | |||
| Date | Particulars | Amount (₹) | Date | Particulars | Amount (₹) |
| 2018 | 2018 | ||||
| April 01 | To Outstanding Subscriptions A/c | 20,000 | April 01 | By Subscriptions Received in Advance A/c | 13,000 |
| 2019 | 2019 | ||||
| March 31 | To Subscriptions Received in Advance A/c | 11,000 | March 31 | By Subscriptions written off (Inc. and Exp. A/c) | 4,000 |
| March 31 | To Income and Expenditure A/c (Bal. Fig.) |
2,14,000 | March 31 | By Bank A/c | 2,10,000 |
| March 31 | By Outstanding Subscriptions A/c | 18,000 | |||
| 2,45,000 | 2,45,000 | ||||
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