Calculate amount of subscriptions which will be treated as income for the year ended 31st March, 2019 for each of the following cases:
| Particulars | Rs. | |
| Case I. | (i) Subscriptions collected during the year ended 31st March, 2019 (ii) Subscriptions in arrears for the year ended 31st March, 2019 (iii) Subscriptions received in advance for the year ended 31st March, 2020 | 2,50,000 6,000 5,000 |
| Case II. | (i) Subscriptions collected during the year ended 31st March, 2019 (ii) Subscriptions for the year ended 31st March, 2019 collected in the year ended 31st March, 2018 (iii) Subscriptions unpaid for the year ended 31st March, 2019 | 49,000 3,000 2,000 |
| Case III. | (i) Subscriptions received during the year ended 31st March, 2019 (ii) Subscriptions outstanding in the beginning of the year ended 31st March, 2019 (iii) Subscriptions not yet collected for the year ended 31st March, 2019 | 25,000 3,000 5,000 |
| Case IV. | (i) Subscriptions received during the year ended 31st March, 2019 (ii) Subscriptions outstanding in the beginning of the year ended 31st March, 2019 (iii) Subscriptions not yet collected for the year ended 31st March, 2019 (iv) Subscriptions received in advance for the year ended 31st March, 2020 | 80,000 5,000 8,000 2,000 |
| Case V. | (i) Subscriptions received during the year ended 31st March, 2019 (ii) Subscriptions outstanding at the end of the year ended 31st March, 2018 (iii) Subscriptions received in advance on 31st March, 2018 (iv) Subscriptions received in advance on 31st March, 2019 (v) Subscriptions not yet collected for the year ended 31st March, 2019 | 90,000 5,000 3,000 4,000 6,000 |
Cash 1
Statement of Subscription
for the year ended March 31, 2019
| Particulars | Amount (Rs.) |
| Subscriptions collected during the year 2018-19 | 2,50,000 |
| Add: Subscriptions-in-arrears for the year 2018-19 | 6,000 |
| Less: Subscriptions received in advance for the year 2019-20 | (5,000) |
| Subscriptions Income for the year 2018-19 | 2,51,000 |
Case 2
Statement of Subscription
for the year ended March 31, 2019
| Particulars | Amount (Rs.) |
| Subscriptions collected during the year 2018-19 | 49,000 |
| Add: Subscriptions collected for 2018-19 in 2017-18 | 3,000 |
| Add: Subscriptions unpaid for the year 2018-19 | 2,000 |
| Subscriptions Income for the year 2018-19 | 54,000 |
Case 3
Statement of Subscription
for the year ended March 31, 2019
| Particulars | Amount (Rs.) |
| Subscriptions received during the year 2018-19 | 25,000 |
| Less: Subscriptions outstanding in the beginning of 2018-19 | (3,000) |
| Add: Subscriptions yet not collected for 2018-19 | 5,000 |
| Subscriptions Income for the year 2018-19 | 27,000 |
Case 4
Statement of Subscription
for the year ended March 31, 2019
| Particulars | Amount (Rs.) |
| Subscriptions received during the year 2018-19 | 80,000 |
| Less: Subscriptions outstanding in the beginning of 2018-19 | (5,000) |
| Add: Subscriptions yet not collected for 2018-19 | 8,000 |
| Less: Subscriptions for 2019-20 received in advance | (2,000) |
| Subscriptions Income for the year 2018-19 | 81,000 |
Case 5
Statement of Subscription
for the year ended March 31, 2019
| Particulars | Amount (Rs.) |
| Subscriptions received during the year 2018-19 | 90,000 |
| Less: Subscriptions outstanding at the end of 2017-18 | (5,000) |
| Add: Subscriptions received in advance on Mar. 31, 2018 | 3,000 |
| Less: Subscriptions received in advance on Mar. 31, 2019 | (4,000) |
| Add: Subscriptions not yet collected for 2018-19 | 6,000 |
| Subscriptions Income for the year 2018-19 | 90,000 |