Q. प्राप्ति एवं भुगतान खाता का
प्रारूप (FORMAT OF RECEIPTS
AND PAYMENT ACCOUNTS)
Receipt And Payments
Account (for the year ending ……….20…..
Dr CR
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प्राप्ति (RECEIPT ) |
रकम |
भुगतान (PAYMENTS) |
रकम |
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To Balance b/d (cash in hand ) (cash at bank) To Revenue
Receipt-: Subscriptions General Donations Entrance fees Sale of newspaper /waste Paper/magazines Sale of old sports material Proceeds from lectures/ Entertainments Receipts from show concerts Rent of hall Interest on fixed deposits Interest on dividend Interest on investments Locker’s rent Sale of scrap Grants -in-aid from gov. Miscellaneous receipts To Capital receipts-; Specific /purpose donations Legacies Life- membership fees Sale of fixed assists Sale of investments Endowments fund Sale of sports equipment’s |
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By balance c/d Bank overdraft By revenue
payments Salaries and wages Rents ,rates and taxes Insurance Audit fee Printing and stationery Honorarium Postage and courier Advertisements Telephone Repairs and renewals Upkeep of ground Entertainments expense Gardening Conveyance Bank charges Water and electricity Municipals Municipal corporation taxes Newspaper and periodicals Miscellaneous expenses By capital
payments Purchase of fixed assets Purchase of book Investments Fixed deposits Prize fund By balance c/d Cash in hand Cash at bank |
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