From the Following Information, Prepare Subscription Account for the Year Ending 31st March, 2019 - Subscription Account

From the following information, prepare Subscription Account for the year ending 31st March, 2019:

Particulars	31st March, 2018 (₹)	31st March, 2019 (₹)
Subscription in Arrears	20,000	18,000
Subscription in Advance	13,000	11,000

Subscriptions A/c

Date	Particulars	Amount (Rs.)	Date	Particulars	Amount (Rs.)
2018			2018
April 01	To Outstanding Subscriptions A/c	20,000	April 01	By Subscriptions Received in Advance A/c	13,000
2019			2019
March 31	To Subscriptions Received in Advance A/c	11,000	March 31	By Subscriptions written off (Inc. & Exp. A/c)	4,000
March 31	To Income & Expenditure A/c (Bal. Fig.)	2,14,000	March 31	By Bank A/c	2,10,000
			March 31	By Outstanding Subscriptions A/c	18,000
		2,45,000			2,45,000

Chapter-1 Financial Statements of Not for Profit Organisations-TS Grewal

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