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Answer in one sentence only. What is Capital Fund? - Book Keeping and Accountancy

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Question

Answer in one sentence only.

What is Capital Fund?

One Line Answer
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Solution 1

In the case of not-for-profit organizations, an excess of assets over liabilities is called a capital fund. It is similar to the capital account in the case of profit-making entities. Any surplus/ deficit shown by the Income and Expenditure Account will be added/ deducted from the opening capital, and the net capital fund will be shown on the Liabilities side.

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Solution 2

Excess of assets over liabilites in case of not for profit concern is known as capital fund.

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Solution 3

Capital fund consists of contributions, entrance fees, surplus income, legacies, and donations specifically received for capital fund.

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Chapter 2: Accounts of ‘Not for Profit’ Concerns - Exercise 2.1 (Objective Type Questions) [Page 113]

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Balbharati Book-Keeping and Accountancy [English] Standard 12 Maharashtra State Board
Chapter 2 Accounts of ‘Not for Profit’ Concerns
Exercise 2.1 (Objective Type Questions) | Q 1. E) 5. | Page 113
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