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Calculate amount of subscription which will be treated as income for the year ended 31st March 2019 for each of the following cases:

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prepare income and Expenditure account for the year ended 31st March 2019 from the following :

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.

From the following particulars calculate amount of subscription to be credited to the income and Expenditure Account for the year ended 31st March 2019 (a) " Subscriptions in arrears on 31st March 2019 "" "500 "(b) Subscriptions received in advance on 31st March 2018 for the year" " ended on 31st March 2019 "" ""1,100" (C) "Total subscriptions received during the year ended 31st March 2019 "" " "35,400" (including Rs 400 for the year ended 31st March 2018 Rs 1,200 for the year ended 31st March 2020 and Rs 300 for the year ended 31st March 2021) "(d) Subscriptions outstanding for the year ended 31st March 2019 "" "400

Calculate the amount of stationery that will be debited to Income and Expenditure Account for the year ended 31st March 2019: " (a) Amount paid for stationery during the year ended 31st March 2019 "" "54,000 "Stock of stationery in hand on 31st March 2019 "" "2,500 " (b) Stock of stationery on 1st April 2018 "" "15,000 " Payment made for stationery during the year ended 31st March 2019"" "54,000 " Stock of stationery in hand on 31st March 2019 "" " 2,500

From the following information calculate amount of subscriptions to be credited to the income and expenditure Account for the year ended 31st March 2019: {:(,,,,"Rs"),("1st April 2018",,"Subscriptions in Arreats",,"30,000"),(,,"Subscriptions Received in Advance",,"30,000"),("31st March 2019",,"Subscriptions in Arrears",,"25,000"),(,,"Subscriptions Received in Advance",,"70,000"):} Subscription received during the year ended 31st March 2019-Rs 3,00,000. Subscription still in arrears for the year 2017-18-Rs. 10,000.

From the following information calculate amount of subscriptions outstanding for the year ended 31st March 2019: A club has 200 members each paying an annual subscription of Rs 1,000. The receipts and payments Account for the year showed a sum of Rs. 2,05,000 received as subscription. The following additional information is provided: {:("Subscriptions Outstanding on 31st March 2018",,"30,000"),("Subscriptions Received in Advance on 31st March 2019",,"40,000"),("Subscriptions Received in Advance on 31st March",,"14,000"),(,,):}

Subscriptions received during the year ended 31st March 2019 are : {:(,"Rs",,"Rs"),("For the year ended 31st March 2018","1,600",,),("For the year ended 31st March 2019","84,400",,),("For the year ended 31st March 2020","3,200",,"89,200"):} There are 450 member each paying an annual subscription of Rs. 200, Rs 1,800 were in arrears for the year ended 31st March 2018. Calculate amount of subscription to be credited to income and Expenditure Account for the year ended 31st March 2019.

In the year ended 31st march 2019 Salaries paid amounted to Rs. 2.04,000. Ascertain the amount chargeable to the income and Expenditure Account for the year ended 31st March 2019 from the following additional information: {:(,,"Rs"),("Prepaid Salaries on 31st March 2018",,"24,000"),("Prepaid Salaries on 31st march 2019",,"12,000"),("Outstanding Salaries on 31st March 2018",,"18,000"),("Outstanding Salaries on 31st March 2019",,"15,000"):}

From the following determine the amount of subscription that should be credited to Income and Expenditure Account for the year ended 31st March 2019. Subscriptions received during the year were as follow: {:("For the year ended 31st March 2018",,Rs.20.000),("For the year ended 31st March, 2019",,Rs.3.00.000),("For the year ended 31st March 2020",,Rs 30.000):} subscription outstanding as at 31st March 2018 was Rs. 35,000 out of which Rs. 5,000 was not recoverable . On that date subscriptions received in advance for the year ended 31st march 2019 were Rs. 20,000. Subscriptions still outstanding as at 31st March , 2019 amounted to Rs. 60,000.

Calcualte amount to be posted to the income and Expenditure Account for the year ended 31st March 2019: (i) Amount paid for stationery during the year ended 31st March 2019-Rs 5,400, Stock stationery in Hand on 31st March 2019-Rs 250. (ii) Stock of stationery in Hand on 1st April 2018 -Rs. 1,500, Payment made for Stationery during the year ended 31st March 2019-Rs 5,400, Stock of Stationery in Hand on 31st March 2019-Rs 250. (iii) {:(,,"Rs"),("Stock of Stationery on 1st April 2018",,"1,500"),("Creditors for Stationery on 1st April 2018",,"1,000"),("Amount paid for Stationery during the year",,"5,400"),("Stock of Stationery on 31st March ",,"250"):}

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