Study Note 7

Accounting for non-profit making Organisations

This Study Note includes

Introduction

Special Items

Financial Statements

7.0 Introduction:
Until now, we have seen accounting treatment for business transaction of business entitieswhose main objective is to

earn profit. There are certain organisations that are not established for making profit but to provide some service. These services are generally given tomembers who make subscriptions to avail them. These are also called as nontrading enti-ties. The

examples of such organisations are:Gymkhana / sports c l u b s -Educational institutions- P u b l i c hospitalsL i b r a r i e s -Cultural clubs like Rotary or Lions club Religious institutionsCharitable

t r u s t s These organisations get their funds in the form of contributions by way of entrance fees,life membership fees, annual subscriptions, donations, grants, legacies etc. The account-ing of such organisations is based on similar principles

followed by the other organisations.Given the nature of these institutions, there are certain items of revenue and expensesthat need special understanding so that accounting treatment could be correctly decided.

ACCOUNTING

A 209 Illustration 1 On 31
st

December 2005, a club had subscription in arrears of Rs 16000 and in advance Rs 4000.During the year ended 31-03-2006, the club received

subscription of Rs 208000 of which Rs10400 was related to 2007. On 31

st

December 2006, there were 4 members who had not paidsubscription for 2006 @ Rs 1600 per person. Write up

subscription a/c for the year 2006. Answer: A single subscription account should be prepared to reflect both advance and arrears figures.The balancing figure will reflect the subscription amount that will be

recognised as Incomeand transferred to I & E a/c as shown below: Receipt and Payment a/cIncome and Expenditure a/c Expenses Rs Income Rs Only revenue expenses Only revenue receiptsOnly

related to current period. Only related to current periodShows either surplus Or shows deficit Receipts Rs Payments Rs Starts with opening balanceAll receipts capital or revenue All payments - Capital or revenueMay be related

to any periodprevious, current or subsequent.May be related to any periodprevious, current or subsequent.Ends with closing balance Dr Subscription A/c CrParticulars Rs Particulars Rs

To balance c/d(arrears) 16000By balance c/d(advance) 4000 To I & E (income for2006)192000 By R & P a/c(received) 208000To Balance c/d(advance) 10400By Balance c/d(arrears) 6400218400 218400

Amt .(Rs.) Amt .(Rs.)

Accounting for nonprofit making Organisations

ACCOUNTING

A 210 Illustration 2 The accumulated balance of Life

Membership fees at the beginning of the year 2006 wasRs 640000. This represents the balance of life membership fees paid by 20 members sincethe club started about 6 years ago. In the current year, 10 new life memberships

werereceived totaling Rs 400000. It s the policy of the club to spread these fees over 20 years to income. The amount pay-able per person is always Rs 40000.What is the amount to be recognised as income for the current year and what amountwill

be deferred through the balance sheet? Answer: Income to be recognised for new membersL i f e membership fees per personRs 40000I n c o m e t o b e s p r e a d

o v e r 2 0 y e a r s Income to be recognised each yearRs 2 0 0 0 Members added during the year 10I n c o m e t o b e recognised (10*2000)Rs 20000A m o u n t to be carried

forwardRs 3 8 0 0 0 0 Income to be recognised for old membersNo of members 20I n c o m e to be recognised each yearRs 2000Income to be recognised (20*200)Rs 4 0 0 0 0 Total

income to be recognised (20000+40000)Rs 60000 Amount to be shown in the balance sheet A c c u m u l a t e d B a l a n c e R s 6 4 0 0 0 0 A d d : n e w f e e s r e c e i v e d R s

4 0 0 0 0 0 Less : recognised as income(Rs 60000) Balanc e to be carried forwardRs 980000 Illustration 3 The Ranchi cricket club has given below its Receipts and P

ayments a/c for the year ended31

st

December 2005.
ACCOUNTING

A 211Additional information:

Pavilion was the only asset having a book value of Rs 450000 (cost 750000 less

deprecia-tion 300000). Depreciation for the year amounted to Rs 25000.

Expenditure on cricket equipment is to be written off in the year in which incurred.

Other assets and liabilities were as

follows:31st December2 0 0 4 2 0 0 5 B a r s t o c k s 1 5 0 0 0 2 5 0 0 0 C r e d i t o r s f o r B a r p u r c h a s e s 4 6 0 0 0 6 7 0 0 0 C r e d i t o r s f o r

s u n d r y e x p e n s e s 9 0 0 1 2 0 0 I n s u r a n c e i n a d v a n c e 7 5 0 6 0 0 R e n t o w i n g 3 5 0 0 0 4 0 0 0 0 Th e club does not wish

to take any credit for subscriptions. In December 2005, the clubdecided to set up a special fund of Rs 100000 as endowment for the best player award.This was invested in 8% Govt. securities as shown above.Prepare (a) Statement showing

Capital fund as on 3112-2004, (b) Income and expendi-ture a/c for the year ended 3112-2005 and (c) the balance sheet as on that date. Date Receipts Rs Date Payments Rs Balance b/d cash 56000 Ground mans wages 300000Balance

b/d bank 35000 Ground rent 1500001

st

JanBalance b/d F. D. 75000 Repairs to pavilion 12000Subscriptions 415000 Cricket equipment 40000Bar takings 425000 8% Govt. securities 100000Surplus

ontournaments38800 Bar purchases 305000Bank interest 3500 Sundry expenses 78001

st

Janto 31sDec2005Donations 250001

st

Janto 31sDec2005Insurance 350031

st

Dec Balance c/d cash 42000Balance c/d Bank 13000Balance c/d F. D. 100000 Dr. Receipt & Payment Account for the Year Ended 31st December 2005 Cr. Amt .(Rs.) Amt

.(Rs.)

Accounting for nonprofit making Organisations

ACCOUNTING

A 212 Answer: Capital fund as on 3112-2004B a r S t o c k 1 5 0 0 0 I n s u

r a n c e p r e p a i d 7 5 0 P a v i l i o n 4 5 0 0 0 0 C a s h i n h a n d 5 6 0 0 0 C a s h a t B a n k 3 5 0 0 0 C

a s h i n F D 7 5 0 0 0 Less: Creditors & accrued exp.(81900)C a p i t a l F u n d 5 4 9 8 5 0 Dr Income & Expenditure a/c Cr

Particulars Rs Particulars RsTo Ground man's wages 300000 By Subscriptions 415000 To Rent 155000 By Surplus ontournaments 38800To Repairs to pavilion 12000 By Bank Interest 3500To cricket equipment

40000 By Donations 25000 To Sundry expenses 8100By Profit on Bartakings 109000To Insurance 3650 To Depreciation onpavilion 25000 To Surplus 47550 591300 591300 Balance Sheet as on 31-12-2005

Particulars Rs Particulars RsCreditors for barpurchases 67000 Cash 42000Creditors for expenses 1200 Bank 13000Outstanding rent 40000 Fixed deposit 100000Capital Fund(549850+47550) 597400 Bar stocks

25000Prepaid Insurance 6008% Govt. Securities 100000Pavilion (450000-25000) 425000705600 705600 Amt .(Rs.) Amt .(Rs.) Amt .(Rs.)

Amt .(Rs.)

ACCOUNTING

A 213Notes:a)The rent, sundry expenses and insurance are to be arrived at as follows:a)The profit on Bar takings is calculated as follows:O p e n i n g b a r

s t o c k 1 5 0 0 0 Add: purchases (30500046000+67000)3260 00L e s s : C l o s i n g b a r s t o c k 2 5 0 0 0 C o n s u m p t i o n 3 1 6 0 0 0 B a r t a k i n g

s 4 2 5 0 0 0 S u r p l u s o n B a r t a k i n g s 1 0 9 0 0 0 b)The figure of surplus in the I & E a/c is the balancing figure. Illustration 4 Prepare Income & Expenditure a/c for the year ended 31-12-

2006 and the balance sheet as on31-12-2006 in the books of an Education society.Item Paid Last/nextyearCurrent yearWorking RecognizedRent 150000 35000 40000 15000035000+40000 155000Sundry 7800 900 1200 7800-900+1200

8100Insurance 3500 600 750 3500-600+750 3650Particulars Debit Rs Credit RsLibrary Books 230000Books added during the year 52200Furniture 159500Addition to furniture 35500Buildings 3789000Investment 2125000Creditors

177900Debtors 59700Investment reserve fund 185000Entrance fees 202600Examination fees 32500Certificate fees 7800Subscriptions received 275800Hire charges 95500Interest 85000Other receipts 4400

ParticularsD e b i t Rs.Credit Rs.

Accounting for nonprofit making Organisations

ACCOUNTING

A 214Salary 155900Printing & stationery 8500Postage & telephone 2500Insurance

10400Examination expenses 24000Periodicals 15600Prizes fund 215000Prizes Investments 210400Prizes investment income 10200Prizes given 9500Prizes bank balance 2450Donations (capital)

199000General expenses 5250Capital fund 5471720Bank balance 65500Cash in hand 1520Total 6962420 6962420Additional information:Subscripti on receivable Rs 22500, subscription received for 2007 Rs 7850, Interest accrued

oninvestments Rs 6250, salary outstanding for 2006 Rs 12500, Prepaid insurance Rs 4500Depreciate books @ 15%, building @ 1% and furniture @ 10%
ACCOUNTING

A 215 Particulars Rs Particulars RsTo Salary

155,900By Examinationfees 32,500Add: outstanding 12,500 168,400 By Certificate fees 7,800To printing & stationery 8,500 By Subscriptions 275,800To postage & telephone 2,500 Add: receivable 22,500To Insurance 10,400 Less:

pre-received (7,850) 290,450Less: prepaid(4,500) 5,900By Hire charges95,500To Exam fees24,000By Interest85,000To periodicals15,600By other receipts4,400To general expenses 5,250 By Accrued interest 6,250To Depreciation onBooks 38415To

Depreciation onBuilding 37,890To Depreciation onFurniture 17725 To Surplus 197720521,900 521,900 Dr Income & Expenditure a/c for the year ended 31-122006 Cr Amt .(Rs.)

Amt .(Rs.) Amt .(Rs.) Amt .(Rs.)

Accounting for nonprofit making Organisations

ACCOUNTING

A 216

Balance Sheet as on 31-122006ParticularsAmoun tRs.AmountRs.Particul arsAmountRs.Amount Rs. Creditors 177,900 Buildings 3,789,000Less: depreciation@ 1% (37,890) 3,751,110Capital

Fund5,471,720Library Books230,000Add: Entrance fees202,600Add: purchased in2006 52,200Add: donations 199,000Less: depreciation@ 15% (38,415) 243785 Add: surplus 197720 6,071,040 Furniture & fixture

159,500Add: purchased in2006 35,500Less: depreciation@ 10% (17,725) 177275Investment reserve fund 185,000Prize Fund 215,000 Investment 2,125,000add: fund income 10,200 Prize Investments

210,400less: fund expenses (9,500) 215,700 Debtors 59,700Prize Bank balance 2,450Subscription received inadvance 7,850 Bank balance 65,500Salary Outstanding 12,500 Cash in hand 1,520Subscriptionrecei

vable 22,500Interest Accrued 6,250Prepaid insurance 4,500 66,69,990 66,69,990

ACCOUNTING

A 217 Illustration 5 The following information was obtained from the books of Young Bengalclub as on 31-

03-2007 at the end of first year of the club. Prepare the receipt & Payment a/c, Income & Expendi-ture a/c and Balance sheet of the club1)Donations received for building & books - Rs 2000002)Other revenue incomes and receipts were:R e v .

Income (Rs)Actual Receipts (Rs)E n t r a n c e f e e s 1 7 0 0 0 1 7 0 0 0 S u b s c r i p t i o n 2 0 0 0 0 1 9 0 0 0 L o

c k r e 6 0 6 0 u n I n e 1 6 1 0 f r e n t a c c

e n 0 0 d c r o

r t S y m

0 0 6 0 R e s h m e o u n t

N i l 1 6 0 0 0 3)Other revenue expenditure and actual payments wereR e v . E x p (Rs)Actual Paid (Rs)L a n d ( c o s t R s 1 0 0 0 0 ) N i l 1 0 0

0 0 F u r n i t u r e ( c o s t 1 4 6 0 0 0 ) N i l 1 3 0 0 0 0 S a l a r i e s 5 0 0 0 4 8 0 0 M a i n t e n a n c e o f p l a y

g r o u n d 2 0 0 0 1 0 0 0 R e n t 8 0 0 0 8 0 0 0 R e f r e s h m e n t a c c o u n t N i l 8 0 0 0 Donations were utilized to the extent

of Rs 25000 for buying books, balance were unutilized. Inorder to keep it safe, 9% Govt. Securities were purchased on 31-32007 for Rs 160000/.Remaining amount was put in bank as term deposit on 31-32007. Depreciate

Furniture andbooks @ 10% for the whole year.

Accounting for nonprofit making Organisations

ACCOUNTING

A 218 Answer:Dr Receipt and Payments for the year ended 31-12-2007 Cr

ReceiptsAmountRs.Pa ymentsAmountRs. To Donations 200,000 By Library books 25,000To Entrance fees 17,000 By Land 10,000To Subscription 19,000 By Furniture 130,000To Locker rents 600 By Salaries 4,800To Sundry income 1,060 By

Maintenance 1,000To Refreshment Account 16,000 By Rent 8,000By Refreshmentaccount 8,000 To Balance c/d(Overdraft) 108,140 By 9% Govt. Bonds 160,000By Term deposits 15,000361,800 361,800

Dr Income & Expenditure a/c for the year ended 31-122007 Cr ParticularsAmountRs. ParticularsAmountRs. To Salary 5,000 By Entrance fees 17,000To Maintenance of ground 2,000 By Subscriptions 20,000To Rent 8,000 By Locker rent 600To

Depreciation onfurniture 14,600 By Sundry Income 1,600To Depreciation onbooks 2,500 To Surplus 7,100 39,200 39,200
ACCOUNTING

A 219 Illustration 6 Surya Trust runs a charitable hospital and

a dispensary. The following balances were extractedfrom their booksParticulars AmountRs. Particulars AmountRs. Payable for furniture 16,000 Land 10,000Salary payable 200Library Books (25000-2500)

22,500Maintenance payable 1,000Furniture (146000-14600) 131,400Refreshment account16000 9% Govt. Bonds 160,000Less spent(8000) 8,000 Term Deposit 15,000Bank Overdraft 108,140Subscriptionre ceivable 1,000Donations

200,000Sundry incomeaccrued 540Capital Fund 7,100340,440 340,440 Balance Sheet as on 31-12-2007

Accounting for nonprofit making Organisations

ACCOUNTING

A 220

Particulars Rs Debit Rs Credit Rs Capital Fund 1800000Donation received 1200000Fees received from Patients 600000Recovery from amenities rent etc. 550000Recovery for food supplies 280000Surgical equipments

910000Building, theatres etc. 640000Consumption of MedicinesFoodstuff Chemicals24000018000 060000 480000Closing stock of MedicinesFoodstuff Chemicals40000800020 00 50000Sale of medicines from dispensary

620000Opening stock of medicines (dispensary) 110000Purchase of medicines (dispensary) 600000SalariesAdmini strative staff Doctors, nurses etcAssistants in dispensary6000030000 030000 390000Electricity and power

chargesHospitalDispe nsary2100004000 214000Furniture, fittings and equipments 160000Ambulance 60000Postage & Telephone (net of recover) 52000Medical Journals 42000Ambulance maintenance (net of

recovery) 1600Consumption of linen, bedsheets etc. 1800003-year 11% Fixed deposit (kept on 01-10-2002) 1000000Cash in hand 12100Cash at bank 70500Debtors (dispensary) 121000Creditors (dispensary)

82000Remuneration to trustees, trust expenses 42000Total 5133600 5133600

ACCOUNTING

A 221Additional information1)Dispens ary supplies medicines to hospital on requisition and delivery notes; for whichno adjustment

has been made in books. Cost of such supplies was Rs 1200002)Stock of medicines as close at dispensary was Rs 800003)Donations were received towards corpus of the trust.4)Stock of medicines on 31
st

March 2006 included Rs 8000 of medicines belonging to pa-tients that have not been considered while calculating the consumption.5)One of the well-wisher donated surgical equipments the market value of which was Rs80000 as

on 31-3-2006.6)The hospital is to receive a grant of 25% of the amount spent on poor people. Suchexpenditure in the year was Rs 1000007)Out of fees recovered from patients, 10% is given to specialists8)Depreciat

ion on Surgical equipment is 20%, buildings 5%, Furniture 10% and Ambu-lance 30%.Prepare Income & Expenditure accounts for dispensary, trust and hospital separately for theyear ended 31-32006 and the balance

sheet as on 31-032006. Answer: Dr Income & Expenditure a/c for the year ended 31-032006 - Trust Cr Particulars Particulars RsTo Deficit in hospital 267,400 By Profit from dispensary 76,000To Postage,

telephone etc. 52,000 By Interest due on F. D. 110,000To Trustee remunerationetc. 42,000 By Net deficit for the year 175,400 361,400 361,400
Amt

.(Rs.)
Amt

.(Rs.)

Accounting for nonprofit making Organisations

ACCOUNTING

A 222 Dr Income & Expenditure a/c for the year ended 31-032006 - Dispensary Cr ParticularsAmountRs. ParticularsAmountRs.

To opening stock 110,000 By sales 620,000To Purchases 600,000 By issues to hospitals 120,000To Gross profit c/d 110,000 By Closing stock 80,000820,000 By Sundry Income 820,000To salaries 30,000 By Gross profit b/d 110,000To

electricity charges 4,000 To Trust a/c (surplustransferred) 76,0001,10,000 1,10,000

ACCOUNTING

A 223 Dr Income & Expenditure a/c for the year ended 31-032006 - Hospital Cr ParticularsAmountRs.

ParticularsAmountRs. To consumption By fees from patients 600,000medicines 368,000 By room rents etc 550,000food stuff 180,000 By food recoveries 280,000chemicals 60,000 By Ambulance receipts 1,600To Salaries By Grants

25,000Doctors 300,000Administrative staff 60,000To due to specialists (10%on 6 lacs) 60,000To electricity & Power 210,000To medical journals 42,000To linens, bed sheets 180,000To Depreciation onSurgical equip. @

20% on9.90 lacs 198,000Building @ 5% 32,000Furniture @10% 16,000 By Trust a/c (deficittransferred) 267,400 Ambulance @ 30% 18,0001,724,000 1,724,000

Accounting for nonprofit making Organisations

ACCOUNTING

A 224 ParticularsAmountRs. ParticularsAmountRs. Capital Fund Cash in hand 12,100Op. balance1800000 Cash at Bank 70,500Add: donations1200000

Fixed Deposit 1,000,000Add: value of gift80000 Interest accrued on F. D. 110,000Less: deficit(175400) 2,904,600 Debtors 121,000Grants due 25,000Creditors Stocks:For machines 82,000dispensary 80 + hospital32+8+2

122,000Due to specialists 60,000Surgical equipment(990000198000) 792,000Building (64000032000)608,000Furniture (160000-16000) 144,000Ambulance (60000-18000)

42,0003,046,600 3,046,600 Balance Sheet as on 31-03-2006

ACCOUNTING

A 225 Illustration 7 Following is the receipt and payment a/c of a club for the year ended 31-032006

Dr Receipt and Payments for the year ended 31-03-2006 Cr ReceiptsAmountRs. PaymentsAmountRs Opening balance:Administrativ eexpenses 125,000Cash 3,000Programmeexpen ses 275,000Bank 7,000 F. D. with bank 125,000Membership

feesreceivedInvestmen t inbonds300,000up to 31-03-2005 14,000Fixed assetspurchased 80,000for 2005-06 150,000for 2006-07 16,000sale of tickets 25,000Advertisements 500,000F. D. with bank

75,000Interest on savingsa/c700 Closing balance Interest on F. D. 22,000 Cash 2,700Bank 5,000Investment matured(cost 80000 & interest8000)100,000912 ,700 912,700

Accounting for nonprofit making Organisations

ACCOUNTING

A 226The club informs you that:a)Membership fee for 2005-06 due is Rs 25000; it includes Rs 1000 from a member who hasnot yet paid for 2004-05 as well. A

provision needs to be done on this.b)Income receivable on 31-032006 on ICICI bond is Rs 30000 and on Govt. Securities is Rs24000c)Prepaid expenses on 31-32006 amounts to Rs 7000d)Outstanding expenses as on 31-32006 Rs

8000e)Depreciation to be provided is Rs 12500f)Programme is an annual feature.The balance sheet as on 31-3-2005 is also provided as below: Balance Sheet as on 31-03-2005 Prepare Income and expenditure a/c and

the closing balance sheet for the year 2005-06. Answer : ParticularsAmountRs. ParticularsAmountRs. Trust fund 500,000 Cash 3,000Accumulatedsurp lus 105,000 Bank saving a/c 7,000Subscriptions

inadvance 10,000 Fixed deposit 200,000Outstandingex penses10,000 Govt. Securities 300,000Fixed assets 95,000Subscriptionrece ivable 15,000Prepaid expenses 5,000625,000 625,000 Dr. Subscription A/c Cr.

ParticularsDebitRsPar ticularsCreditRs Opening receivable 15,000Opening advancereceived 10,000 I & E a/c (balancingfigure) 185,000 received duringyear 180,000Closing receivableClosing

advancereceived 16,000 for 2004-05 1,000for 2005-06 25,000216,000 216,000 Amt.(Rs.)Amt.(Rs.)

ACCOUNTING

A 227 ParticularsDebitRs ParticularsCreditRs Opening prepaid 5,000Openingoutstand

ing 10,000Bank 125,000 I & E a/c (balancingfigure) 121,000 Closing outstanding 8,000 closing prepaid 7,000138,000 138,000 Provision for doubtful subscriptions

For 2004-05 1000For 2005-06 10002000 Dr Income & Expenditure a/c for the year ended 31-03-2006 Cr Particulars AmountRs. Particulars AmountRs. To Administrativeexpense

s 121,000 By Subscriptions 185,000To Depreciation on assets 12,500 By Interest income 84,700To provision onsubscriptions 2,000By Surplus fromprogramme 250,000By profit on

sale of investment 12,000 To Surplus 396,200531,700531,700 Dr. Expenses A/c Cr. Amt.(Rs.)Amt.(Rs.)

Accounting for nonprofit making Organisations

ACCOUNTING

A 228Profit on disposal of InvestmentA m o u n t r e c e i v e d 1 0 0 0 0 0 L e s s ; I n t e r e s

t 8 0 0 0 N e t r e c e i v e d 9 2 0 0 0 Cost of disposed investment 80000P r o f i t o n d i s p o s a l 1 2 0 0 0

Illustration 8 Prepare the balance sheet of Ocean blue club based on following information Balance Sheet as on 31-03-2006 Particulars Particulars RsTrust fund 500,000 Cash 2,700Accumulatedsurp lus 105,000 Bank

saving a/c 5,000Surplus for 200506 396,200 Fixed deposit250,000Outstan dingexpenses 8,000 Govt. Securities 220,000Subscription inadvance 16,000 ICICI bonds 300,000Interest receivableon:Govt. securities 24,000ICICI bonds

30,000Subscriptionrece ivable 24,000Prepaid expenses 7,000Fixed assets (175000-12500) 162,5001,025,200 1,025,200Amt.(Rs.) Amt.(Rs.)

ACCOUNTING

A 229Furniture (before depreciation)

8000 Outstanding consultancy 1000Depreciation on furniture 800 Allowances outstanding 800Building fund 30000 Capital Grants 10000Income from building fund 2000 Entrance fees (50% befunded)4000Fixed

deposits 20000 Legacies received(funded) 8000Opening General fund 10000 Prize fund 10000Excess of income over expenditure 20000 Income of prize fund 1000Opening balance of capital fund 60000 Expenses of prize

fund 800Cost of swimming pool 40000 Investment of prize fund 10000Equipments 20000 Balance in current a/c 10000Investment of general fund 36000 Cash in hand 800Subscription outstanding 10000

Answer:Balance Sheet As on 31-03-2006

Particulars A m o u n t Rs. A m o u n t Rs. Particulars A m o u n t Rs. A m o u n t Rs. Capital Fund Fixed Assets: op balance 60000 Swimming Pool 40,000Add: capital grants 10000

Equipments 20,000Add: legacies 8000 Furniture 8000Add: entrance f e e s (50%) 2000 80,000 L e s s : d e p r e c i a t i o n -800 7,200 General Fund Investment Op balance 10000 General fund 36000Surplus 20000 30,000 Prize fund 10000 46,000

Building Fund Receivables Op balance 30000 Subscription 10,000Add: income 2000 32,000 Cash & bankPrize Fund Cash in hand 800Op balance 10000 Current a/c 10000Add: income 1000 Fixed deposit 20000 30,800Less:

expenses -800 10,200Allowancesouts tanding 800ConsultancyOutst a n d i n g 1 , 0 0 0 154,000 154,000

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