Prepare Subscription Account from the information given below to show the amount to be credited to
Income and Expenditure Account of Delhi Tennis Club for the year ended 31st March, 2019: (3)
1/4/2018 31/3/2019
Subscriptions in Arrear Rs. 6,000 Rs. 5,000
Subscription in Advance Rs. 3,500 Rs. 3,000
Dr. An Extract from Cash Book Cr.
Date Particulars Rs. Date Particulars Rs.
2018
April 1
2019
March 31
Balance in Hand
Total Subscriptions
Received during the year
28,000
62,000
2018
April 4 Refund of Subscriptions to
members leaving town 500
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Answer:
AMOUNT OF SUBSCRIPTION CREDITED IN THE INCOME AND EXPENDITURE ACCOUNT IS 61000 RUPEES..
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