{"id":27235,"date":"2019-09-30T17:54:34","date_gmt":"2019-09-30T12:24:34","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=27235"},"modified":"2019-10-05T12:23:12","modified_gmt":"2019-10-05T06:53:12","slug":"important-questions-for-class-12-accountancy-fs-of-non-profit-organisation","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/important-questions-for-class-12-accountancy-fs-of-non-profit-organisation\/","title":{"rendered":"Important Questions for Class 12 Accountancy FS of Non profit Organisation"},"content":{"rendered":"

Important Questions for Class 12 Accountancy FS of Non profit Organisation. <\/strong>myCBSEguide has just released Chapter Wise Question Answers for class 12 Accountancy. There chapter wise Practice Questions with complete solutions are available for download in myCBSEguide<\/a>\u00a0<\/strong>website and mobile app. These test papers with solution are prepared by our team of expert teachers who are teaching grade in CBSE schools for years. There are around 4-5 set of solved Accountancy Extra questions from each and every chapter. The students will not miss any concept in these Chapter wise question that are specially designed to tackle Exam. We have taken care of every single concept given in CBSE Class 12 Accountancy <\/a><\/strong>syllabus and questions are framed as per the latest marking scheme and blue print issued by CBSE for class 12.<\/p>\n

CBSE Class 12 Accountancy Important Questions<\/strong><\/p>\n

Download as PDF<\/a><\/strong><\/p>\n

Extra Questions for Class 12 Accountancy<\/h2>\n
FS of Non-profit Organisation<\/strong><\/p>\n
\n<\/div>\n
    \n
  1. XYZ club has a bar that maintains a separate trading account for its trading activities. Which of the following is the treatment of profit or loss on bar trading activities?\n
      \n
    1. Profit and loss is credit in income statement<\/span><\/li>\n
    2. Profit and loss to be presented in Receipt and payment account<\/li>\n
    3. Profit and loss is added to capital fund.<\/li>\n
    4. Profit and loss to be transferred as income and expenditure A\/c.<\/li>\n<\/ol>\n<\/li>\n
    5. Calculate the sports material to be debited to Income & Expenditure a\/c. For the yr. ended 31-3-2007 on the basis of the following information. Amount paid for sports material during the yr. was Rs.19, 000
      \n\n\n\n\n\n
      Particulars<\/td>\n1=4=2006 (Rs.)<\/td>\n31.3.2007 (Rs.)<\/td>\n<\/tr>\n
      Stock of sports material<\/td>\n7,500<\/td>\n6,400<\/td>\n<\/tr>\n
      Creditors for sports material<\/td>\n2,00<\/td>\n2,600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
        \n
      1. Rs.20300<\/li>\n
      2. Rs.20700<\/li>\n
      3. Rs.20000<\/li>\n
      4. Rs.20500<\/li>\n<\/ol>\n<\/li>\n
      5. A non-profit organization received Rs.10,000 as the entrance fee of a new member. If 20% of the fee has to be capitalized, what is the amount of fee needs to be shown in the income and expenditure account?\n
          \n
        1. Rs.9000<\/li>\n
        2. Rs.8000<\/li>\n
        3. Rs.2000<\/li>\n
        4. Rs.5000<\/li>\n<\/ol>\n<\/li>\n
        5. Prize fund Rs.10000, Interest on prize fund investments Rs.1000, Prize paid Rs.2000, Prize fund investment Rs.8000.What will be its treatment\n
            \n
          1. Rs.20000 on liability side,Rs. 8000 on Assets side<\/li>\n
          2. Rs.1000 on liability side,Rs. 8000 on Assets side<\/li>\n
          3. Rs.1700 on liability side,Rs. 8000 on Assets side<\/li>\n
          4. Rs.9000 on liability side, Rs. 8000 on Assets side<\/li>\n<\/ol>\n<\/li>\n
          5. Belle, a nongovernmental not-for-profit organization, received funds during its annual campaign that were specifically pledged by the donor to another nongovernmental not-for-profit health organization. How should Belle record these funds?\n
              \n
            1. Increase in assets and increase in revenue<\/li>\n
            2. Increase in assets and increase in liabilities<\/li>\n
            3. Increase in assets and increase in deferred revenue.<\/li>\n
            4. Decrease in assets and decrease in fund balance.<\/li>\n<\/ol>\n<\/li>\n
            5. \n
              \n

              Not-for-profit organisations have some distinguishing features from that of profit organisations. State any one of them.<\/p>\n<\/div>\n<\/li>\n

            6. \n
              \n

              What is the capital of a Non-Profit Organization generally known as?<\/p>\n<\/div>\n<\/li>\n

            7. \n
              \n

              Name any two accounts required to be prepared in Financial Statements by Not-For-Profit Organizations at the end of the year.<\/p>\n<\/div>\n<\/li>\n

            8. \n
              \n

              State the main aim of a not-for-profit organisation.<\/p>\n<\/div>\n<\/li>\n

            9. \n
              \n

              Write any four features of Receipt and Payment Account?<\/p>\n<\/div>\n<\/li>\n

            10. \n
              \n

              Calculate the amount of stationery to be posted to Income and Expenditure Account of Indian Cultural Society for the year ending 31st<\/sup>\u00a0March, 2018 from the following information :<\/p>\n\n\n\n\n\n
              Particulars<\/strong><\/td>\n1.4.2017 (Rs.)<\/strong><\/td>\n31.3.2018 (Rs.)<\/strong><\/td>\n<\/tr>\n
              Stock of stationery<\/td>\n21,000<\/td>\n18,000<\/td>\n<\/tr>\n
              Creditors for stationery<\/td>\n11,000<\/td>\n23,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              Stationery purchased during the year ended 31st<\/sup>\u00a0March 2018 was Rs.75,000. Also, present the relevant items in the Balance Sheet of the society as at 31st<\/sup>\u00a0March 2018.<\/p>\n<\/div>\n<\/li>\n

            11. \n
              \n

              From the following information, calculate the amount of subscriptions to be credited to the income and expenditure account for the year 2007\u201408.<\/p>\n\n\n\n\n\n\n\n\n
              <\/td>\nAmt (Rs.)<\/strong><\/td>\n<\/tr>\n
              Subscriptions received during the year<\/td>\n50,000<\/td>\n<\/tr>\n
              Subscriptions outstanding on 31st March, 2007<\/td>\n20,000<\/td>\n<\/tr>\n
              Subscriptions outstanding on 31st March, 2008<\/td>\n6,000<\/td>\n<\/tr>\n
              Subscriptions received in advance on 31st March, 2007<\/td>\n8,000<\/td>\n<\/tr>\n
              Subscriptions received in advance on 31st March, 2008 Subscriptions of Rs. 1,500 are still in arrears for the year 2006-07.<\/td>\n9,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/li>\n
            12. \n
              \n

              Find out the cost of medicines consumed during 2015-16 from the following information<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
              Particulars<\/th>\nAmt (Rs)<\/th>\n<\/tr>\n<\/thead>\n
              Payment for purchase of medicines<\/td>\n3,70,000<\/td>\n<\/tr>\n
              Creditors for medicines purchased<\/td>\n<\/td>\n<\/tr>\n
              On 1st April, 2015<\/td>\n25,000<\/td>\n<\/tr>\n
              On 31st March, 2016<\/td>\n17,000<\/td>\n<\/tr>\n
              Stock of medicines<\/td>\n<\/td>\n<\/tr>\n
              On 1st April, 2015<\/td>\n62,000<\/td>\n<\/tr>\n
              On 31st March, 2016<\/td>\n54,000<\/td>\n<\/tr>\n
              Advance suppliers of medicines<\/td>\n<\/td>\n<\/tr>\n
              On 1st April, 2015<\/td>\n11,500<\/td>\n<\/tr>\n
              On 31st March, 2016<\/td>\n18,200<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/li>\n
            13. \n
              \n

              From the following Reciepts and Payments Accounts of Cricket Club and the additional information given, prepare the Income and Expenditure Account for the Year ending 31-12-2018 and Balance sheet as on that date:<\/p>\n

              RECEIPTS AND PAYMENTS ACCOUNT<\/strong>
              \nfor the year ending 31-12-2018<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
              To bal. b\/d<\/strong><\/td>\nRs.<\/strong><\/td>\n<\/td>\nRs.<\/strong><\/td>\n<\/tr>\n
              -Cash<\/td>\n3520<\/td>\nBy Maintenance<\/td>\n6820<\/td>\n<\/tr>\n
              -Bank<\/td>\n27380<\/td>\nBy Crockery Purchased<\/td>\n2650<\/td>\n<\/tr>\n
              -Fixed Deposit @ 6%<\/td>\n30000<\/td>\nBy Match Expenses<\/td>\n13240<\/td>\n<\/tr>\n
              To Subscription (including Rs. 6000 for 2017)<\/td>\n40000<\/td>\nBy Salaries<\/td>\n11000<\/td>\n<\/tr>\n
              TO Entrance fees<\/td>\n2750<\/td>\nBy Conveyance<\/td>\n820<\/td>\n<\/tr>\n
              To Donation<\/td>\n5010<\/td>\nBy Upkeep of Lawns<\/td>\n4240<\/td>\n<\/tr>\n
              To Interest on Fixed Deposits<\/td>\n900<\/td>\nBy postage stamps<\/td>\n1050<\/td>\n<\/tr>\n
              To Tournament Fund<\/td>\n20000<\/td>\nBy Purchase Of cricket goods<\/td>\n9720<\/td>\n<\/tr>\n
              To Sale of Crockery(book value Rs. 1200)<\/td>\n2000<\/td>\nBy Sundry expenses<\/td>\n2000<\/td>\n<\/tr>\n
              <\/td>\n<\/td>\nBy Investments<\/td>\n5700<\/td>\n<\/tr>\n
              <\/td>\n<\/td>\nBy Tournament Expenses<\/td>\n18800<\/td>\n<\/tr>\n
              <\/td>\n<\/td>\nBy balance c\/d:<\/td>\n<\/td>\n<\/tr>\n
              <\/td>\n<\/td>\n-Cash<\/td>\n2200<\/td>\n<\/tr>\n
              <\/td>\n<\/td>\n-Bank<\/td>\n23320<\/td>\n<\/tr>\n
              <\/td>\n<\/td>\nFixed Deposits<\/td>\n30000<\/td>\n<\/tr>\n
              <\/td>\n131560<\/strong><\/td>\n<\/td>\n131560<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              Additional Information:<\/p>\n

                \n
              1. Salary outstanding is Rs. 1000.<\/li>\n
              2. Opening Balance of Stock of Postage and Stationery and Cricket gods is Rs. 750 and Rs. 3210 respectively. Closing stock of the same is Rs. 900 and Rs. 2800 respectively.<\/li>\n
              3. Outstanding subscription for 2017 and 2018 is Rs. 6600 and Rs. 8000 respectively.<\/li>\n<\/ol>\n<\/div>\n<\/li>\n
              4. \n
                \n

                Receipt and Payment Account of Shankar Sports club is given below, for the year ended March 31, 2017<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                Receipt and Payment Account
                \nfor the year ending March 31, 2017<\/th>\n<\/tr>\n<\/thead>\n
                Receipts<\/strong><\/td>\nAmount Rs<\/strong><\/td>\nPayments<\/strong><\/td>\nAmount Rs<\/strong><\/td>\n<\/tr>\n
                Opening Cash in hand<\/td>\n2,600<\/td>\nRent<\/td>\n18,000<\/td>\n<\/tr>\n
                Entrance fees<\/td>\n3,200<\/td>\nWages<\/td>\n7,000<\/td>\n<\/tr>\n
                Donation for building<\/td>\n23,000<\/td>\nBilliard table<\/td>\n14,000<\/td>\n<\/tr>\n
                Locker rent<\/td>\n1,200<\/td>\nFurniture<\/td>\n10,000<\/td>\n<\/tr>\n
                Life membership fee<\/td>\n7,000<\/td>\nInterest<\/td>\n2,000<\/td>\n<\/tr>\n
                Profit from entertainment<\/td>\n3,000<\/td>\nPostage<\/td>\n1,000<\/td>\n<\/tr>\n
                Subscription<\/td>\n40,000<\/td>\nSalary<\/td>\n24,000<\/td>\n<\/tr>\n
                <\/td>\n……<\/td>\nCash in hand<\/td>\n4,000<\/td>\n<\/tr>\n
                <\/td>\n80,000<\/td>\n<\/td>\n80,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Prepare Income and Expenditure Account and Balance Sheet with help of following Information:<\/p>\n

                Subscription outstanding on March 31, 2016 is Rs 1, 200 and Rs 2,300 on March 31, 2017, opening stock of postage stamps is Rs 300 and closing stock is Rs 200, Rent Rs 1,500 related to 2015 and Rs 1,500 is still unpaid.<\/p>\n

                On April 01, 2016 the club owned furniture Rs 15,000, Furniture valued at Rs 22,500<\/p>\n

                On March 31, 2016. The club took a loan of Rs 20,000 (@ 10% p.a.)<\/p>\n<\/div>\n<\/li>\n<\/ol>\n

                FS of Non-profit Organisation<\/strong><\/p>\n

                \n

                Answer<\/strong><\/p>\n

                  \n
                1. \n
                    \n
                  1. Profit and loss to be transferred as income and expenditure A\/c.
                    \nExplanation:\u00a0<\/strong>Any NPO if have its seprate trading activity then they need to know activity wise profit and loss which is to then transferred to income and expenditure account of that NPO to make consolidated Accounts. Hence, profit\/loss of Trading activity of club is to be presented in income and expenditure A\/c.<\/li>\n<\/ol>\n<\/li>\n
                  2. \n
                      \n
                    1. Rs.20700,\u00a0Explanation:\u00a0<\/strong>Amount to be debited to income and expenditure as Sports material consumption= Amount paid + Opening Stock -closing stock – opening creditors + Closing creditors. Amount to be debited to income and expenditure= 19000+7500-6400-2000+2600= Rs. 20,700<\/li>\n<\/ol>\n<\/li>\n
                    2. \n
                        \n
                      1. Rs.8000,\u00a0Explanation:\u00a0<\/strong>These are the fees collected from every member at the time of his admission into membership. It is paid only once by the new entrants on becoming a member of a society or a club. It is treated in two ways:- -if It is to be capitalized then it will be shown in to Balance sheet on the liability side. -If it is to be consider as revenue receipt then show it into income and expenditure account on the income side. Hence, Rs. 20% which means Rs. 2000 (10,000*20%) will be shown on the liability side of balance sheet and balance of Rs. 8000 is to be shown in income expenditure account on income side.<\/li>\n<\/ol>\n<\/li>\n
                      2. \n
                          \n
                        1. Rs.9000 on liability side, Rs. 8000 on Assets side
                          \nExplanation:\u00a0<\/strong>Calculation of balance sheet will be like this:- Prize fund – 9000 Add:- Interest on prize fund investment 1000 Less:- Prize paid 2000 Amount on Liability side = Rs. 9000 Prize fund investment Rs. 8000 will be shown on asset side.<\/li>\n<\/ol>\n<\/li>\n
                        2. \n
                            \n
                          1. Increase in assets and increase in liabilities
                            \nExplanation:\u00a0<\/strong>Belle, a non-governmental NPO when receive Funds for its annual campaign, it will be a liability for them which will be recorded in balance sheet. And if Organisation pledge this fund to another non governmental NPO , it will be an assets for Belle Non govt. oranisation which is to be recorded on the assets side of balance sheet.<\/li>\n<\/ol>\n<\/li>\n
                          2. Such organisations are not required to pay income tax on net income.<\/li>\n
                          3. Capital of Not Profit Organization is shown in the Balance Sheet by the name of Accumulated Fund or Capital Fund.<\/li>\n
                          4. Financial Accounts of Not-for-profit Organizations consists of :\n
                              \n
                            1. Income and Expenditure Account ;<\/li>\n
                            2. Balance Sheet.<\/li>\n<\/ol>\n<\/li>\n
                            3. The main aim of a Not-for-profit organization is to provide service to the public at large. Like agriculture, education, food, health etc.<\/li>\n
                            4. The main features of Income and Expenditure Account are :\n
                                \n
                              1. It is prepared for an accounting period on the accrual concept following the matching principle. All expenses related to accounting year whether paid or not are recorded.<\/li>\n
                              2. Only revenue items are considered, while the capital item is excluded.<\/li>\n
                              3. All items both cash and non cash (depreciation) are recorded.<\/li>\n
                              4. Expenditure is recorded on the debit side and incomes on the credit side and ends with Surplus or Deficit as the case may be(difference between revenue and expenditure).<\/li>\n<\/ol>\n<\/li>\n
                              5. Stationery Account<\/strong>
                                \n\n\n\n\n\n\n\n\n\n
                                Dr.<\/th>\n<\/th>\n<\/th>\nCr.<\/th>\n<\/tr>\n
                                Particulars<\/th>\nRs.<\/th>\nParticulars<\/th>\nRs.<\/th>\n<\/tr>\n<\/thead>\n
                                To Balance b\/d<\/td>\n21,000<\/td>\nBy Income & Expenditure A\/c<\/td>\n78,000<\/td>\n<\/tr>\n
                                To Bank<\/td>\n75,000<\/td>\n(Balancing figure)<\/td>\n<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\nBy Balance c\/d<\/td>\n18,000<\/td>\n<\/tr>\n
                                <\/td>\n96,000<\/u><\/strong><\/td>\n<\/td>\n96,000<\/u><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                Balance sheet
                                \nas on 31.03.2018<\/strong><\/p>\n\n\n\n\n
                                Liabilities<\/strong><\/td>\nRs.<\/strong><\/td>\nAssets<\/strong><\/td>\nRs.<\/strong><\/td>\n<\/tr>\n
                                Creditors for stationery<\/td>\n23,000<\/td>\nStationery’s Stock<\/td>\n18,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
                              6. \n\n\n\n\n\n\n\n\n\n
                                Particulars<\/strong><\/td>\nAmount (Rs.)<\/strong><\/td>\n<\/tr>\n
                                Subscriptions received during the year<\/td>\n50,000<\/td>\n<\/tr>\n
                                (+) Subscriptions Outstanding for 31st March, 2008 (6,000 – 1,500)<\/td>\n4,500<\/td>\n<\/tr>\n
                                (+) Subscriptions Received in advance an 31st March, 2007<\/td>\n8,000<\/td>\n<\/tr>\n
                                (-) Subscriptions Received in advance on 31st March, 2008<\/td>\n(9,000)<\/td>\n<\/tr>\n
                                (-) Subscriptions Outstanding on 31st March, 2007 (20,000 – 1,500)<\/td>\n(18,500)<\/td>\n<\/tr>\n
                                = Income from subscriptions for the year 2007-08<\/strong><\/td>\n35,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
                              7. \n\n\n\n\n\n\n\n\n\n\n\n
                                Particulars<\/th>\nAmt (Rs)<\/th>\n<\/tr>\n<\/thead>\n
                                Payment for purchases of medicine<\/td>\n3,70,000<\/td>\n<\/tr>\n
                                (-)\u00a0Decrease\u00a0<\/strong>in Creditors for medicines during the year 2016 (25,000 – 17,000)<\/td>\n(8,000)<\/td>\n<\/tr>\n
                                (-)\u00a0Increase\u00a0<\/strong>in Advance for medicines during the year 2016 (18,200 – 11,500)<\/td>\n(6,700)<\/td>\n<\/tr>\n
                                Purchases of medicine during the Year 2016<\/td>\n3,55,300<\/strong><\/td>\n<\/tr>\n
                                (+) Opening stock of medicines on 1st April, 2015<\/td>\n62,000<\/strong><\/td>\n<\/tr>\n
                                (-) Closing stock of medicine on 31st March, 2016<\/td>\n(54,000)<\/strong><\/td>\n<\/tr>\n
                                = Medicine consumed during the year 2016<\/td>\n3,63,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
                              8. Cricket Club Income and Expenditure account
                                \nfor the year ended 31-12-2018<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                                Expenditure<\/strong><\/td>\nRs.<\/strong><\/td>\nIncome<\/strong><\/td>\nRs.<\/strong><\/td>\n<\/tr>\n
                                To Maintenance<\/td>\n6820<\/td>\nBy Subscription<\/td>\n40000<\/td>\n<\/td>\n<\/tr>\n
                                To Conveyance<\/td>\n820<\/td>\nLess: Rec. for last year<\/td>\n6000<\/td>\n<\/td>\n<\/tr>\n
                                To Upkeep of Lawns<\/td>\n4240<\/td>\nAdd: outstanding for current year<\/td>\n8000<\/u><\/td>\n42000<\/td>\n<\/tr>\n
                                To Match Expenses<\/td>\n13240<\/td>\nBy Entrance Fees<\/td>\n2750<\/td>\n<\/tr>\n
                                To Salaries<\/td>\n11000<\/td>\n<\/td>\nBy Donations<\/td>\n5010<\/td>\n<\/tr>\n
                                Add: Outstanding<\/td>\n1000<\/u><\/td>\n12000<\/td>\nBy Interest on Fixed Deposits<\/td>\n900<\/td>\n<\/td>\n<\/tr>\n
                                To postage Stamps:<\/td>\n<\/td>\nAdd:Outstanding<\/td>\n900<\/u><\/td>\n1800<\/td>\n<\/tr>\n
                                opening balance<\/td>\n750<\/td>\n<\/td>\nBy Profit on Sale of Crockery (2000-1200)<\/td>\n800<\/td>\n<\/tr>\n
                                Add: Purchases<\/td>\n1050<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                Less: Closing Stock<\/td>\n(900<\/u>)<\/td>\n900<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                To Cricket Goods:<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                opening balance<\/td>\n3210<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                Add: Purchases<\/td>\n9720<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                Less: Closing Stock<\/td>\n(2800<\/u>)<\/td>\n10130<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                To sundry Expenses<\/td>\n2000<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                To Excess of Income over Expenditure (balance fig.)<\/td>\n2210<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
                                <\/td>\n52360<\/strong><\/td>\n<\/td>\n52360<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                Balance sheet<\/b>
                                \nas on 31-12-2018<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                                Liabilities<\/strong><\/td>\nRs.<\/strong><\/td>\nAssets<\/strong><\/td>\nRs.<\/strong><\/td>\n<\/tr>\n
                                Tournament Fund<\/td>\n20000<\/td>\n<\/td>\nCash<\/td>\n2200<\/td>\n<\/tr>\n
                                Less:Tournament Expenses<\/td>\n18800<\/u><\/td>\n1200<\/td>\nBank<\/td>\n23320<\/td>\n<\/tr>\n
                                Salary Outstanding<\/td>\n1000<\/td>\nFixed Deposit<\/td>\n30000<\/td>\n<\/tr>\n
                                Capital (Balancing Fig.)<\/td>\n72660<\/td>\n<\/td>\nInvestment<\/td>\n5700<\/td>\n<\/tr>\n
                                Add: surplus<\/td>\n2210<\/u><\/td>\n74870<\/td>\nCrockery<\/td>\n2650<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\nAccrued Interest on Fixed Deposit<\/td>\n900<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\nSubscription Due:<\/td>\n<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\n2017\u00a0<\/b>(6600-6000)<\/td>\n600<\/td>\n<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\n2018<\/strong><\/td>\n8000<\/td>\n8600<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\nStock of Postage and stationery<\/td>\n900<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\nStock of Cricket goods<\/td>\n2800<\/td>\n<\/tr>\n
                                <\/td>\n77070<\/strong><\/td>\n<\/td>\n77070<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n
                              9. \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                                Books of Shankar Sports Club
                                \nIncome and Expenditure Account
                                \nas on 31 Dec. 2017<\/th>\n<\/tr>\n<\/thead>\n
                                Dr.<\/strong><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\nCr.<\/strong><\/td>\n<\/tr>\n
                                Expenditure<\/strong><\/td>\n<\/td>\nAmount (\u20b9)<\/strong><\/td>\nIncome<\/strong><\/td>\n<\/td>\nAmount (\u20b9)<\/strong><\/td>\n<\/tr>\n
                                Rent<\/td>\n18,000<\/td>\n…..<\/td>\nEntrance Fees<\/td>\n<\/td>\n3,200<\/td>\n<\/tr>\n
                                Add: Outstanding for 2017<\/td>\n1,500<\/td>\n…..<\/td>\nLocker Rent<\/td>\n<\/td>\n1,200<\/td>\n<\/tr>\n
                                .<\/td>\n19,500<\/td>\n…..<\/td>\nProfit from Entertainment<\/td>\n<\/td>\n3,000<\/td>\n<\/tr>\n
                                Less: Outstanding for 2016<\/td>\n(1,500)<\/td>\n18,000<\/td>\n<\/td>\n<\/td>\n…..<\/td>\n<\/tr>\n
                                .<\/td>\n<\/td>\n…<\/td>\nSubscription received during the year<\/td>\n40,000<\/td>\n…..<\/td>\n<\/tr>\n
                                Wages<\/td>\n<\/td>\n7,000<\/td>\nLess: Outstanding for 2016<\/td>\n(1,200)<\/td>\n…..<\/td>\n<\/tr>\n
                                Depreciation on Furniture<\/td>\n<\/td>\n2,500<\/td>\n.<\/td>\n38,800<\/td>\n…..<\/td>\n<\/tr>\n
                                Interest<\/td>\n<\/td>\n2,000<\/td>\nAdd: Outstanding for 2017<\/td>\n2,300<\/td>\n41,100<\/td>\n<\/tr>\n
                                Postage<\/td>\n1,000<\/td>\n…<\/td>\nDeficit (Balancing Figure)<\/td>\n<\/td>\n6,100<\/td>\n<\/tr>\n
                                Add: Opening Stock<\/td>\n300<\/td>\n…<\/td>\n<\/td>\n<\/td>\n…<\/td>\n<\/tr>\n
                                <\/td>\n1,300<\/td>\n…<\/td>\n<\/td>\n<\/td>\n…<\/td>\n<\/tr>\n
                                Less: Closing Stock<\/td>\n(200)<\/td>\n1,100<\/td>\n<\/td>\n<\/td>\n…<\/td>\n<\/tr>\n
                                Salaries<\/td>\n<\/td>\n24,000<\/td>\n<\/td>\n<\/td>\n…<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\n…<\/td>\n<\/td>\n<\/td>\n…<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\n54,600<\/td>\n<\/td>\n<\/td>\n54,600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                Balance Sheet<\/strong>\u00a0as on December 31, 2016<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
                                Liabilities<\/th>\nAmount Rs<\/th>\nAssets<\/th>\nAmount Rs<\/th>\n<\/tr>\n<\/thead>\n
                                Rent Outstanding<\/td>\n1,500<\/td>\nCash in Hand<\/td>\n2,600<\/td>\n<\/tr>\n
                                10% Loan<\/td>\n20,000<\/td>\nSubscription Outstanding<\/td>\n1,200<\/td>\n<\/tr>\n
                                .<\/td>\n…<\/td>\nFurniture<\/td>\n15,000<\/td>\n<\/tr>\n
                                .<\/td>\n…<\/td>\nStock of Postage Stamps<\/td>\n300<\/td>\n<\/tr>\n
                                .<\/td>\n…<\/td>\nCapital fund Deficit (Balancing figure)<\/td>\n2,400<\/td>\n<\/tr>\n
                                .<\/td>\n21,500<\/td>\n.<\/td>\n21,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                Balance Sheet<\/strong>\u00a0as on December 31, 2017<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                                Expenditure<\/th>\n<\/th>\nAmount (\u20b9)<\/th>\nIncome<\/th>\n<\/th>\nAmount (\u20b9)<\/th>\n<\/tr>\n<\/thead>\n
                                Rent Outstanding<\/td>\n<\/td>\n1,500<\/td>\nSubscription Outstanding<\/td>\n<\/td>\n2,300<\/td>\n<\/tr>\n
                                10% Loan<\/td>\n<\/td>\n20,000<\/td>\nStock of Postage Stamps<\/td>\n<\/td>\n200<\/td>\n<\/tr>\n
                                Donation for Building<\/td>\n<\/td>\n23,000<\/td>\nBilliard Table<\/td>\n<\/td>\n14,000<\/td>\n<\/tr>\n
                                Capital Fund<\/td>\n(2,400)<\/td>\n…<\/td>\nFurniture<\/td>\n15,000<\/td>\n…<\/td>\n<\/tr>\n
                                Add: Life Membership Fee (note 1)<\/td>\n7,000<\/td>\n…<\/td>\nAdd: Purchases<\/td>\n10,000<\/td>\n…<\/td>\n<\/tr>\n
                                Less: Deficit<\/td>\n(6,100)<\/td>\n…<\/td>\n<\/td>\n25,000<\/td>\n…<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\n…<\/td>\nLess: Depreciation<\/td>\n(2,500)<\/td>\n22,500<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\n…<\/td>\nCash in Hand<\/td>\n<\/td>\n4,000<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\n…<\/td>\n*Capital Fund (Deficit)(note 2)<\/td>\n<\/td>\n1500<\/td>\n<\/tr>\n
                                <\/td>\n<\/td>\n44,500<\/td>\n<\/td>\n<\/td>\n44,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                Note : 1. Some members of the organisation pay their subscription ( to become the member) in lump sum for the entire life. This amount is called Life Membership Fees. So, Life Membership Fees is a receipt of Capital nature or non-recurring amount since the members will not be required to pay the fee annually. Hence it is not credited to the Income and Expenditure account but added to the Capital Fund.
                                \n2. Since there is insufficient amount in Capital Fund, it will be shown in the Assets side of Balance Sheet.<\/li>\n<\/ol>\n

                                \n

                                Class 12 Accountancy Chapter Wise Extra Questions<\/h2>\n<\/div>\n
                                  \n
                                1. FS of Non profit Organisation<\/a><\/li>\n
                                2. Fundamentals of partnership and Goodwill<\/a><\/li>\n
                                3. Change in Profit sharing ratio of Partners<\/a><\/li>\n
                                4. Admission of a Partner<\/a><\/li>\n
                                5. Retirement or Death of a partner<\/a><\/li>\n
                                6. Dissolution of Partnership<\/a><\/li>\n
                                7. Accounting for share Capital<\/a><\/li>\n
                                8. Accounting for Debentures<\/a><\/li>\n
                                9. Financial Statements and Analysis<\/a><\/li>\n
                                10. Statement Analysis Tools and Accounting Ratios<\/a><\/li>\n
                                11. Cash Flow Statement<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                                  Important Questions for Class 12 Accountancy FS of Non profit Organisation. myCBSEguide has just released Chapter Wise Question Answers for class 12 Accountancy. There chapter wise Practice Questions with complete solutions are available for download in myCBSEguide\u00a0website and mobile app. These test papers with solution are prepared by our team of expert teachers who are … Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1436,1346],"tags":[148,1839,1838,1833,1832,28],"class_list":["post-27235","post","type-post","status-publish","format-standard","hentry","category-accountancy-cbse-class-12","category-cbse","tag-cbse-class-12-accountancy","tag-extra-questions","tag-important-questions","tag-latest-exam-questions","tag-practice-questions","tag-test-papers"],"yoast_head":"\nImportant Questions for Class 12 Accountancy FS of Non profit Organisation<\/title>\n<meta name=\"description\" content=\"Important Questions for Class 12 Accountancy FS of Non profit Organisation These test papers 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