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प्रश्न
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 |
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उत्तर
| Dr. | Mayiladuthurai Recreation Club Receipts and Payments Account for the year ending 31.3.19 | Cr. | |
| Receipts | ₹ | Payments | ₹ |
| To Balance b/d (Cash) | 15,000 | By Rent | 1,000 |
| To Balance b/d (Bank) | 25,000 | By Refreshment charges | 13,000 |
| To Donations received | 48,000 | By Construction of tennis court | 7,000 |
| To Sale of old equipment | 26,000 | By Salary of watchman | 12,000 |
| To Club annual day collections | 18,000 | By Club annual day expenses | 15,000 |
| To Receipts from charity show | 4,000 | By Lighting charges | 16,500 |
| To Sale of investments | 12,000 | By Entertainment expenses | 13,500 |
| By Billiards table purchased | 5,000 | ||
| By Expenses of charity show | 3,000 | ||
| By Balance Cash | 12,000 | ||
| By Balance Bank | 50,000 | ||
| 1,48,000 | 1,48,000 | ||
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संबंधित प्रश्न
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 Account contains only the transactions relating to the current year.
From the following information, prepare the Receipts and Payments account of Cuddalore Kabaddi Association for the year ended 31st March, 2019.
| Particulars | ₹ | Particulars | ₹ |
| Opening cash balance (1.4.2018) | 11,000 | Interest and bank charges | 250 |
| Bank overdraft balance (1.4.2018) | 20,000 | Miscellaneous income | 350 |
| Stationery purchased | 5,200 | Upkeep of ground | 550 |
| Travelling expenses | 1,800 | Grant from Government | 12,000 |
| Dividend received | 3,000 | Telephone charges paid | 2,800 |
| General expenses | 500 | Endowment fund receipts | 10,000 |
| Admission fees | 4,000 | Insurance premium paid | 2,000 |
| Courier charges | 2,000 | Electricity charges paid | 5,000 |
| Municipal taxes paid | 3,000 | Closing cash balance (31.03.2019) | 1,750 |
Complete the following sentence.
"______ donations are to be utilized to promote the general purpose of the organization".
The nature of Receipts and Payments Account is ______.
A donation received for a special purpose is a ______
Subscription received by a school for organising annual function is treated as ______.
The amount received from the sale of grass by a club should be treated as ______
Out of the following items, which one is shown in the Receipts and Payments Account?
Find the incorrect pair from group A and B.
