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Receipts and payments account is a _________. - Accountancy

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प्रश्न

Receipts and payments account is a _________.

पर्याय

  • Nominal A/c

  • Real A/c

  • Personal A/c

  • Representative personal account

MCQ
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उत्तर

Receipts and payments account is a Real A/c.

shaalaa.com
  या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 2: Accounts of not–for–profit organisation - Multiple choice questions [पृष्ठ ६९]

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सामाचीर कलवी Accountancy [English] Class 12 TN Board
पाठ 2 Accounts of not–for–profit organisation
Multiple choice questions | Q I 1. | पृष्ठ ६९

संबंधित प्रश्‍न

Receipts and Payments Account falls under the category of _____ Account.


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


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.


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 ______.


Out of the following items, which one is shown in the Receipts and Payments Account?


A school purchased a furniture for ₹ 80,000 and spent ₹ 1,200 for carriage. The furniture should be capitalised for:


Payment of Honorarium of Secretary is a ______.


What is the correct chronological order of four civilisations of Mesopotamia


From the following Receipts and Payments Account of Bharati Vidyapeeth College, Kolhapur for the year ending 31st March, 2019 and additional information, Prepare Income and Expenditure Account for the year ended 31st March, 2019 and a Balance Sheet as on that date.

Dr. Receipts and payment Account
for the year ended 31st March, 2019
Cr.
Receipts Amount ₹ Payments Amount ₹
To Balance b/d:   By Salaries to:  
Cash  12,000 Teaching Staff 15,00,000
Bank  2,00,000 Office Staff 8,55,000
To Interest 60,000 By Printing & Stationery 27,000
To Donation 7,00,000 By Books 88,000
To Tuition Fees 15,00,000 By Furniture (Purchased on 1-1-2019) 78,000
To Admission Fees 65,000 By Drama Expenses 90,000
To Term Fees 4,00,000 By Postage 7,000
To Drama Receipts 1.00,000 By Telephone Charges 6,000
To Rent from use of Hall 6,000 By Electricity 61,000
To Legacies (Capital) 60,000 By Magazines and Newspaper 6,500
    By Balance c/d :  
    Cash 62,000
    Bank 3,23,000
  31,03,000   31,03,000

Additional information:

Particulars 01.04.2018 31.03.2019
Books 9,00,000 8,88,000
Furniture 3.26.000 3,00,000
Building Fund 8,27,000 ?
Capital Fund 6,11,000 ?
  1. 60 % Donations are for Building Fund and Balance is to be treated as Revenue Income.
  2. Outstanding Office Staff Salaries ₹ 70,000

Mumbai University prepares ______ Account instead of a Profit and Loss account.


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