12.
Subscription received for the year ended Bist march 2016 is its
180,000 subscription outstanding on 31st march 2015 is Rs 15,000 (
out of which Rs 10,000 is received in 2016 ) and subscription
outstanding on 31st march 2016 is Rs 18,000. What will be the
outstanding subscription for the year 2015-2016
(a) R$ 18,000
(b) Rs 15.000
(c) Rs 13.000
(d) Rs 10,000
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Total subscriptions 21000×200 members =200000
T. subscription recived =2,05,000
(-) Subscriptions o/s (op) (30,000)
(-) Subscriptions rec. in adv (40,000)
(closing)
1,49,000
T. subscription (2,00,000)
o.s as on 31st, march 17
51,000
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