In the year ended 31st March, 2019, subscriptions received by Kings Club, Delhi were ₹ 4,09,000 including ₹ 5,000 for the year ended 31st March, 2018 and ₹ 10,000 for the year ended 31st March, 2020. At the end of the year ended 31st March, 2019, subscriptions outstanding for the year ended 31st March, 2019 were ₹ 15,000. The subscriptions due but not received at the end of the previous year, i.e., 31st March, 2018 were ₹ 8,000, while subscriptions received in advance on the same date were ₹ 18,000.
Statement of Subscription
for the year ended March 31, 2019
| Particulars | Amount (₹) |
| Subscription received during the year 2018-19 | 4,09,000 |
| Add: Outstanding for 2018-19 (Current year) | 15,000 |
| Less: Received for 2017-18 (Previous year) | (5,000) |
| Add: Advance received in 2017-18 (Previous year) | 18,000 |
| Less: Advance received for 2019-20 (Next year) | 10,000) |
| Subscription to be credited to Income and Expenditure Account | 4,27,000 |