Npo

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*************************** *******NON-PROFIT ORGANISATIONS******* * The balance sheet as at 1st jan 2000 and the receipts and payments account for the year ended 31st dec 2000 of the young sports club are as under. Balance sheet as on 1st Jan 2000 Liabilities Amount Assets Amount Capital fund Outstandingexpenses : Salaries 400 Printing 300 Income and expenditure A/c

30,000 700 23,300

Building Furniture Entrance fee receivable Subscriptions fee receivable Sports material & equipment Cash in hand Cash at bank

54,000 Receipts and payment A/c for the year ending 31.12.2000 Receipts Amount Payments To balance b/d Cash in hand 4,200 Cash at bank 6,300 To subscriptions To entrance fees To receipts from cricket tournament To interest on bank

10,500 18,000 4,000 14,520 300

By cricket tournament exp. By printing and stationery By salaries and honorarium By repairs to building By newspapers and periodicals By advertising exp. By insurance By investments By balance c/d

47,320

9,500 5,000 200 800 28,000 4,200 6,300 54,000 Amount 16,460 860 1,600 500 470 300 400 15,000 11,730 47,320

Additional information: 1.subscriptions of the amount of Rs 800 were receivable as on 31.12.00 2.subscriptions Rs 200 and entrance fees Rs 300 were received in advance 3. O/s exp. Were: salaries and honorarium –Rs 100, insurance-Rs 50, cricket tournament exp. Rs 250. Prepare income and expenditure for the year ended 31st dec2000 and balance sheet For the year ended 31st dec2000.

ACCOUNTANCY

N-P-O

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