Subscriptions :
9. What amount will be credited to the Income and Expenditure Account for the
year ending 31st March, 2018 on the basis of following information :
1/4/2017
Outstanding Subscription. 15,000
31/3/2018
Outstanding Subscription. 18,000
Subscription received during the year 2017-18 were 2,00,000
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18000-15000+200000= 203000
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