why interest on general fund investment is shown in income side in income expenditure acc and intrest on sports fund investment is not

Solution:
Interest on general fund is not for any specific purpose that is why shown in income side of income and expenditure account whereas Interest on sports fund investment is for specific purpose  shown in sports fund account and finally in balance sheet.
Interest received for specific funds are credited  to these specific fund account only. And receipt that are not for specific purpose were shown in income side on I&E A/c.