Page 77 - VIRANSH COACHING CLASSES

2.2.5 Specimen of Receipts and Payments Account :
In the books of ......
Receipts and Payments Account
for the year ended 31 March 20......
st
Dr. Cr.
Receipts Amt ` Amt ` Receipts Amt ` Amt `
To Balance b/d By Balance b/d xxx
Cash in Hand xxx (Bank overdraft)
Cash at Bank xxx xxx By Salaries
(Name of Banks) Previous year xxx
To Subscriptions Current year xxx xxx
Previous year xxx By Rent Rates and Taxes
Current year xxx Previous year xxx
Next year xxx xxx Current year xxx
To Entrances fees xxx Next year xxx xxx
To Admission fees xxx By Printing and Stationery xxx
To Life membership xxx By General Expenses xxx
fees By Interest on Bank Loan xxx
To Legecies xxx By Electricity Charges xxx
To Govt. Grants xxx By Audit fees xxx
To Donations (General) xxx By Tournaments Exp. xxx
To Donations xxx By Wages xxx
for specific fund By Purchase of Sports Materials xxx
Building Fund, xxx By Insurance xxx
Prize Fund, Tournment xxx By Telephone / mobile Exp. xxx
Fund By Bank charges xxx
To Dividend - Received xxx By Postage xxx
To Hire / Rent of Hall xxx By Conveyance xxx
received By Expenses for Annual function xxx
To Sundry Income xxx By Fixed Deposit xxx
To Sale of old materials xxx By Purchase of fixed Assets xxx
To Sale of old News xxx Books xxx
Papers / scrap xxx Furniture xxx
To Misc. Receipts xxx Building xxx
To Tournaments Receipts xxx Investments xxx
To Cricket Fees xxx By News Papers xxx
To Tution Fee xxx By Office Exp. xxx
To Term Fees xxx By Repairs xxx
To Collection of fine xxx By Balance c/d
To Locker Rent xxx Cash in Hand xxx
To Exam Fees xxx Cash at Bank xxx
To Balance c/d xxx (Names of Bank)
(Bank overdraft)
xxxx xxxx

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