What is Capital Fund? How is it calculated?

Explanation

In case of Not-for-profit organisation capital fund may be thought-about as way over its assets over its liabilities.
Any surplus or deficit observed from financial gain and Expenditure account is else to (deducted from) the capital fund.
this is often conjointly termed as Accumulated Fund.



The amount of this fund is calculated by deducting the quantity of liabilities from the worth of assets. during this manner we will say that the tactic of looking for this fund is strictly same that as of conniving the capital of any business.