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Tamil Nadu Board of Secondary EducationHSC Commerce Class 12

From the following receipts and payments account and the additional information given below, calculate the amount of subscription to be - Accountancy

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Question

From the following receipts and payments account and the additional information given below, calculate the amount of subscription to be shown in the Income and expenditure account for the year ending 31st December, 2018.

Receipts Payments
To Subscription        
2017 28,000      
2018 1,72,000      
2019 12,000 2,12,000    
         

Additional information: Subscription outstanding for the year 2018 is ₹ 8,000.

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Solution

Dr. Income and Expenditure Account for the year ended 31.12.18 Cr.
Expenses Income
    By Subscription 1,72,000  
    (+) Outstanding 8,000 1,80,000
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Chapter 2: Accounts of not–for–profit organisation - Exercises [Page 73]

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Samacheer Kalvi Accountancy [English] Class 12 TN Board
Chapter 2 Accounts of not–for–profit organisation
Exercises | Q IV 8. | Page 73
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