Prepare the "Subscription Account" from the following items for the year ending on 31 March 2009
RS
(i) Subscriptions in arrear as on 31 March 2008 - 500
(ii) Subscriptions received in advance at
31 March 2008 for 2008=09
1,100
(iii) Total Subscriptions received during 2008-09 45,400
(including Rs. 400 for 2007-08, Rs. 1,200 for
2010-2011 and Rs. 300 for 2009-10)
(v) Mr X proved insolvent in the beginning of current year and thus could not pay subscription of last year RS
50. Their were 1000 members excluding X each paying Rs 50 each
[Ans. : Amount to be posted in the income and expenditure account Rs. 35.000]
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