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What Amount Should Be Credited to Income and Expenditure Account for the Year Ended 31st March, 2019 as Subscription? - Accountancy

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Question

In the year ended 31st March, 2019, subscriptions received by the Jaipur Literary Society were ₹ 4,20,000. These subscriptions include ₹ 14,000 received for the year ended 31st March, 2018. On 31st March, 2019, subscriptions due but not received were ₹ 10,000. What amount should be credited to Income and Expenditure Account for the year ended 31st March, 2019 as subscription?

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Solution

Income and Expenditure Account

for the year ended March 31, 2019

Dr.

 

Cr.

Expenditure 

Amount

()

Income 

Amount

()

 

 

Subscription

4,20,000

 

 

 

Less: Outstanding for 2017-18

14,000

 

 

 

Add: Outstanding for 218-19

10,000

4,16,000

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Chapter 1: Financial Statements of Not for Profit Organisations - Exercises [Page 58]

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TS Grewal Accountancy - Double Entry Book Keeping Volume 1 [English] Class 12
Chapter 1 Financial Statements of Not for Profit Organisations
Exercises | Q 12 | Page 58
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