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.

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

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.

Receipt and Payment Account of Maitrey Sports Club showed that Rs. 68,500 were received by way of subscriptions for the year ended on March 31, 2017. The additional information was as under: 1. Subscription Outstanding as on March 31, 2016 were Rs. 6,500. 2. Subscription received in advance as on March 31, 2016 were Rs. 4,100, 3. Subscription Outstanding as on March 31, 2017 were Rs. 5,400 4. Subscription received in advance as on March 31, 2017 were Rs. 2,500. Show how that above information would appear in the final accounts for the year ended on March 31, 2017 of Maitrey Sports Club.

Subscriprion received during the year 2018 -19 : Rs. 1,50,000 . Outstanding Subcription as on 31 st March 2018 : Rs. 1,00,000 . The amount shown as subscription receipt will be

Subscriprion received during the year 2018 -19 : Rs. 1,50,000, Subscription Rs. 75,000 is outstanding:

In the year ended 31st March, 2019 subscriptions received were Rs. 21,00,000. These subscriptions include Rs. 30,000 for the year ended 31st March , 2018 and Rs. 40,000 for the year endeing 31st March, 2020. On 31st March , 2019 subscriptions due but not received were Rs. 50,000. Corresponding amount on 1st April 2018 was Rs. 60,000. Determine the amount that should be credited to Income and Expenditure Account as subscriptions for the year ended 31st March 2019.