Extracts of Receipt and Payment Account for the year ended March 31, 2017 are given below:

Additional Information:
Total number of members: 230.
Annual membership fee: Rs. 125.
Subscriptions outstandings on April 1, 2016: Rs. 2,750.
Prepare a statement showing all relevant items of subscriptions viz., income, advance, outstandings, etc.

Extract of a Receipt and Payment Account for the year ended on March 31, 2015: Payments: Stationery Rs. 23,000 Additional Information:

Following is the Receipt and Payment Account of an Entertainment Club for the period April 1, 2016 to March 31, 2017. Receipt and Payment Account for the year ending March 31, 2017 Additional Information 1. The club had 225 members, each paying an annual subscription of Rs. 500. Subscription outstanding as on 31 March 2016 Rs. 15,000. 2. Telephone bill outstanding for the year 2016-2017 is Rs. 2,000. 3. Locker Rent Rs. 3,050 outstanding for the year 2015-16 and Rs. 1,500 for 2016-17. 4. Salary outstanding for the year 2016-17 Rs. 4,000. 5. Opening Stock of Printing and stationery Rs. 2,000 and closing stock of printing and stationery is Rs. 3,000 for the year 2016-17. 6. On 1st April 2016 other balances were as under: 7. Depreciation Furniture and Building @ 12.5% and 5% respectively assuming that it is on reducing balance for the year ending March 31,2017 Prepare Income and Expenditure account and Balance Sheet as on that date.

From the following Receipt and Payment Account of a club, prepare Income and Expenditure Account for the year ended March 31, 2017 and the Balance Sheet as on that date. Receipt and Payment Account for the year ending March 31, 2017 Additional Information: (a) The club has 100 members each paying an annual subscription of Rs.900. Subscriptions outstanding on March 31, 2016 were Rs.3,600. (b) On March 31, 2017, salary outstanding amounted to Rs.1,000, Salary paid included Rs. 1,000 for the year 2016. (c) On April 1, 2017 the club owned land and building Rs.25,000, furniture Rs.2,600 and books Rs.6,200.

As per Receipt and Payment Account for the year ended on March 31, 2017, the subscriptions received were Rs. 2,50,000. Additional Information given is as follows: 1. Subscriptions Outstanding on 1.4.2016 Rs. 50,000 2. Subscriptions Outstanding on 31.3.2017 Rs.35,000 3. Subscriptions Received in Advance as on 1.4.2016 Rs.25,000 4. Subscriptions Received in Advance as on 31.3.2017 Rs.30,000 Ascertain the amount of income from subscriptions for the year 2016–17 and show how relevant items of subscriptions appear in opening and closing balance sheets.

From the following Receipt and Payment Account prepare final accounts of a Unity Club for the year ended March 31, 2017 Receipt and Payment Accounts for the year ending March 31, 2017 Balance Sheet as on March 31, 2017 Additional Information: 1. The Club had 500 members each paying an annual subscription of Rs. 150. 2. On 31.3.2016 salaries outstanding amounted to Rs. 1,200 and salaries paid included Rs. 6,000 for the year 2015-16 . 3. Provide 5% depreciation on Land and Building.