Following is the receipts and payment account of Arti Charitable/hospital for the year
ending 31-03-2021.
Amounts Payments
127000 Salary
Amounts
70000
9000
17000
Receipts
Balance b/d
Subscriptions (including
Rs. 7000 of 2019-20)
Donation
Donation for Charitable
Block
Interest on Investment
@ 10%
Receipts for Charity
show
780000 Expenses in Charity show
25000 Honorarium to Doctors
Construction of Charitable
150000 Block
170000
17000 | Equipments
270000
27000 Medicine purchased
Balance c/d
200000
390000
1126000
1126000
Additional Information:
Subscription was outstanding on 31-03-2020 Rs. 10,000. Subscription received in
advance on 31-03-2020 Rs. 20.000 (including Rs. 5,000 for 2021-22)
Subscription received in 2020-21 includes advance subscription of Rs. 8,000 for 2021-22
Donation for Charitable block was Rs. 80,000 on 31-03-2020, Medicine stock on the
same date was Rs. 30,000. Medicine stock available on 31-03-2021 Rs. 1,70,000.
On 31-03-2020, Charitable Block was Rs. 3,00,000. Equipments were Rs. 50,000
Depreciation is to be provided @10% p.a for the current year of 2020-21 on both assets
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O
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god
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