Salaries paid during the year ended 31 st March , 2019 is Rs. 36,000 . Salaries paid in advence at the end of previous year ended 31 st March , 2019 will be

In the year ended 31st March 2019 subscriptions received by kings Club Delhi were Rs. 4,09,000 including Rs. 5,000 for the year ended 31st March 2018 and Rs 10,000 for the ended 31st March 2020. At the end of the year ended 31st March ,2019 subscriptions outstanding for the year ended 31st March 2019 were Rs. 15,000. The subscriptions due but not received at the end of the previous year i.e., 31st March 2018 were Rs. 8,000 while subscriptions received in advance on the same date were Rs.18,000. Calculate amount of subscriptions to be credited to income and Expenditure Account for the ended 31st March 2019 .

Following is the Receipts and Payments Account of Mumbai Club for the year ended 31st March 2019 : Additional Information (i) Stationery Expenses Rs 31,200 related to the year ended 31st March 2018 and outstanding for the year ended 31st March 2019 was Rs. 36,400. (ii) Subscriptions unpaid for the year ended 31st March 2019 Rs. 86,800, Subscriptions for Governor's Party outstanding for the year ended 31st March 2019 Rs. 55,000. Governor's party is to be held in April 2019. (iii) The club owned sports materials of the value Rs. 16,00,000 on 1st April 2018, This was valued at Rs. 13,50,000 on 31st March 2019 . Stock includes Sports Materials of Rs. 50.000, Which is to be written off being not useable. The club took a loan of Rs. 20,00,000 in the year ended 31st March 2018. Prepare Income and Expenditure Account for the year ended on 31st March 2019 and Balance Sheet as at that date.

From the following Receipts and Payments Account of Accountans Club prepare Income and Expenditure Account for the year ended 31st March 2019 : (i) Subscriptions in arrears for the year ended 31st March 2019 -Rs 1,35,000 and Subscriptions received in advance during the year ended 31st March 2019 -Rs 39,000. (ii) Insurance Premium prepaid is Rs 3,000 (iii) the detail with respect to Stationery of Accountants club is as follows : {:(,"31st March",,"1st April"),(,"2019Rs",,"2018Rs"),("Stock of Stationery","30,000",,"5,000"),("Creditors for Stationery","40,000",,"26,000"),("Advance for Stationery paid in 2018-19","7,000",,"....."),("Advance paid for Stationery carried from 2017-18","5,000",,"......"):}

From the following Receipts and Payments Account of Social club and the information Supplied prepare income and expenditure Account for the year ended 31st March 2019 and Balance Sheet as at that date: (a) The club has 50 members each paying an annual subscription of Rs 500. Subscriptions Outstanding on 31st March 2018 were Rs. 6.000. (b) On 31st March 2019 Salaries Outstanding amounted to Rs 2,000 Salaries paid in the year ended 31st March 2019 include Rs 6,000 for the year ended 31st March 2018. (C) On 1st April 2018 the Club owned Building valued at Rs 2,00,000 , Furniture Rs 20,000 and Books Rs 20,000. (D) Provide depreciation of Furniture at 10%

How is Entrance Fees dealt with while preparing the final accounts for the year ended 31st March 2019 in each of the following alternative cases ? Case I During the year ended 31st March 2019 Entrance Fees received was Rs. 1,00,000. Case II. During the year ended 31st March 2019 Entrance Fees received was Rs. 1,00,000 . Out of this Rs. 25,000 was received from individuals whose membership is not yet approved.