How are the following dealt with in the accounts of a Not-for-Profit Organisation ?

Explanation

Case I. Prizes awarded Rs. 12,000 will be deducted from the Prize Fund. The balance of Rs. 38,000 will appear on the Liabilities side of the Balance Sheet.
Match expenses will be debited to the income and Expenditure Account because there is no specific fund maintained to meet the expenses.
Case II. Interest on the Match Fund investments will be added to the Match Fund (beacuse it is the income of the particular fund). from the total Match Fund match expenses will be deducted and the balance of Rs. 68,000 will appear on the Liabilities side of the Balance Sheet.
Prizes awarded Rs 19,000 will be debited to the income and expenditure Account because there is no specific fund to meet this expense.