3 Views

Question : Subscription credited to the Income and Expenditure account was Rs 4,00,000, Subscription outstanding at the end of the previous year was Rs 30,000. and outstanding at the end of the current year was Rs 35,000. The subscription received in advance for next year was Rs 9,000 and the received in Advance during the previous year was  Rs 8,000. What was the amount recorded in the Receipts and Payment Account? 

Option 1: Rs 4,04,000

Option 2: Rs 4,96,000

Option 3: Rs 3,91,000

Option 4: Rs 4,00,000


Team Careers360 25th Jan, 2024
Answer (1)
Team Careers360 27th Jan, 2024

Correct Answer: Rs 4,96,000


Solution : Subscription credited to Income and Expenditure Account    =     Rs.5,00,000
(+) Subscription outstanding at the end of the previous year =     Rs.30,000
(-) Outstanding at the end of the current year                        =    (Rs.35,000)
(+) Subscription received in advance for the next year          =     Rs.9,000
(-) Received in advance during the previous year                  = (Rs.8,000)
Amount recorded in the Receipts and Payment Account       = Rs.4,96,000
Hence, the correct option is 2.

Related Questions

UPES Integrated LLB Admission...
Apply
Ranked #28 amongst Institutions in India by NIRF | Ranked #1 in India for Academic Reputation by QS University Rankings | 16.6 LPA Highest CTC
SLAT 2025 - The Symbiosis Law...
Apply
Conducted by Symbiosis International (Deemed University) | Ranked #5 in Law by NIRF | Ranked #2 among best Pvt Universities by QS World Rankings
Jindal Global Law School Admi...
Apply
Ranked #1 Law School in India & South Asia by QS- World University Rankings | Merit cum means scholarships
Symbiosis Law School Pune Adm...
Apply
NAAC A++ Accredited | Ranked #5 by NIRF
Nirma University Law Admissio...
Apply
Grade 'A+' accredited by NAAC
ISBR Business School PGDM Adm...
Apply
180+ Companies | Highest CTC 15 LPA | Average CTC 7.5 LPA | Ranked as Platinum Institute by AICTE for 6 years in a row | Awarded Best Business Scho...
View All Application Forms

Download the Careers360 App on your Android phone

Regular exam updates, QnA, Predictors, College Applications & E-books now on your Mobile

150M+ Students
30,000+ Colleges
500+ Exams
1500+ E-books