Npo class 12

Solution:
 
Particulars Amount
Subscription credited to I&E A/c 300000
(+) Subscription in arrears from last year 16000
(-)Partial  Amount not received by 10 members  [(10 x 3000) - 26000]  (4000)
(-) Amount not paid by 8 members (8 x3000) (24000)
(+) Advance for 2021-22 received from 5 members (5 x3000) 15000
(-) Amount received from 12 members in 2019-20 (12 x 3000) (36000)
Amount of subscription received during the year 2020-21 267000
   
   

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