Accounting For Not For Profit Organisations

संस्था दो प्रकार के होते हैं -

(1) व्यापारिक संस्था और (2) गैर व्यापारिक संस्था

व्यापारिक संस्था : व्यापारिक संस्था वैसे संस्था को कहानी जाता है जिसका उद्देश्य लाभ अर्जन करना होता है अतः ऐसे संस्था द्वारा लाभ-हानि ज्ञात करने के उद्देश्य से अंतिम खाता तैयार किया जाता है जिसके अंतर्गत व्यापारिक खाता तथा लाभ -हानि खाता तैयार किया जाता है ।

(2) गैर व्यापारिक संस्था : गैर व्यापारिक संस्था वैसे संस्था को कहा जाता है जिस संस्था का उद्देश्य लाभ अर्जन करना नहीं बल्कि समाज का सेवा करना होता है जैसे पुस्तकालय , हाॅस्पितल , धार्मिक संस्था , नियास संस्था इत्यादि 

ऐसे संस्था द्वारा ही आय-व्यय खाता तथा प्राप्ति एवं भुगतान खाता बनाया जाता है ।

प्राप्ति एवं भुगतान खाता के अंतर्गत मुख्यतया किसी गैर व्यापारिक संस्था को पूरे वर्ष जितना रकम जिस रूप में प्राप्त होता है उसे दिखलाया जाता है तथा भुगतान मद मे सम्पूर्ण खर्चों को दिखलाया जाता है अर्थात आगम तथा शोधन खाता में पूँजीगत प्राप्तियाँ एवं आयगत प्राप्तियाँ तथा भुगतान में आयगत भुगतान एवं पूँजीगत भुगतान दोनों को दिखलाया जाता है।

Receipts and Payment Account

(for the year ending ..........)

Receipts	Amount	Payments	Amount
To Balance b/d(opening) cash in hand cash at bank To Donations To Legacies To Sale of office furniture To Sale of sports equipments To Sale of investment To Life membership fees  To Membership fees To Endowment fund receipts To Receipts on special fund (Prize fund ,Tournament fund etched.) To Entrance fees To Income from lectures and concerts  To Subscriptions To Proceeds from entertainments To Sales of old newspapers etc. To Locker's rent To Receipts from show  To Interest and Dividend To Miscellaneous receipts		By Capital Payments : Building Books Sports equipments cost of land  Cost of leasehold land  Furniture Investments Advance for Purchase of Buildings Electric installation Government loan  Payment to creditors By Revenue Payments : Insurance Rent and taxes Repairs Salaries Printing and Stationery Entertainment expenses Newspapers and periodicals Postage and stamps Honorarium Advertisement Telephone charges  Electric charges Gardening Bar expenses Bar purchases Upkeeps of Lawans  Charity Municipal Taxes Printing of year book Expenses of special fund (tournament expenses etc.) Expenses relating to sports items Miscellaneous expenses By Balance c/d : cash in hand(Bal. figure) cash at bank(Bal. figure)

Income and Expenditure Account

(for the year ending ..........)

Expenditure	Amount	Income	Amount
To  Insurance Premium  (paid this year) Add:Prepaid in the previous this year Less:Prepaid this year To Salaries (Total Salaries paid during the year) Add: Outstanding at the end ( this year) Less:Outstanding last year Add: Advance paid in the previous year Less:Advance paid in the current year To Repairs/Decorations To Depreciation To Stationery       Add:Opening Stock Less:Closing Stock To Telephone Charges To Printing and Stationery To Electricity To Postage and Stamps To  Loss on Sale of Assets To Sports Materials To Charities(Dr.) To Advertisements To Rent &  Taxes To Cost of Entertainment To Newspapers and Periodicals To Bar Expenses To Bar Purchases To Upkeep of Grounds To Gardening Expenses To Lighting, Cleaning and Sanitary Services To Prizes To Bad Debts To Audit Fees To Bank Charges  To Travelling Allowances To Office Expenses To Sundry Expenses To Miscellaneous Expenses To General Expenses To Interest on Loan /Bank Overdraft To Annual Dinner Expenses To Fair Expenses To Excess of Income over Expenditure( if any)		By Subscriptions (Total amount of subscription received during the year) Add:Outstanding at the end of this year Less:Outstanding in the beginning(or last year's received this year) Add:Advance recd. last year Less:Advance recd. this year By Locker's rent By Income from lecture By Receipts from dance or show By Sale of used Tennis/cricket balls By Interest on securities By Interest on investmenta By Interest on bank deposit By Dividend on shares By General Donations By Donations(as per adjustment) By Sale of newspapers and periodicals(wastage) By Sale of sports materials By Advertisement in the year book By Proceeds of concerts  By Receipts from entertainment By Entrance fees  By Charities(Cr.) By Profit on sale of assets  By Rent from hire of Grounds By Rent from Sub-letting By Miscellaneous Receipts By Contribution to dinner By Membership fees  By Admission fees  By Tuition fees  By Grant from municipal corporation/municipalities By Grant from State Government By Sale of tickets By Mushsira receipts By Income from canteen  By Excess of Expenditure       over income(Balancing figure)