Question

(Subscription and Treatment in B/S) Find out the amount of subscription to be shown in
Income and Expenditure Account for the year 2014-15.
Subscription received during the year 2014-15:
₹
2013-14=3,500
2014-15=49,000
2015-16=1,800
Club has 600 members, each paying an annual subscription of 100; * 3,900 were in arrears
for 2013-14 on 1.4.2014 : 32 members had paid the subscription for 2014-15 in the year
2013-2014
Also, indicate the amounts to be taken in the opening and closing balance sheets.​

Answer 1

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