Non-Profit Making Organisations

Because of the size of these Receipts and Payments Accounts now, they are presented with Receipts on top of Payments, in vertical style:

Russian Culture Society Receipts and Payments Account for the period ended 31/12/04
Receipts
	Total	Sub- scriptions	Refresh- ments	Raffles	Publications	Annual dinner	Interest	Equipment	Rent
Balance b/d	1,286
Subscriptions	1,346	1,346
Sale of refreshments	591		591
Raffles receipts	101			101
Sale of publications	142				142
Annual dinner ticket sales	530					530
Interest on deposit account at the bank	15						15
Sale of old equipment	258							258
	4,269	1,346	591	101	142	530	15	258	0
Payments
	Total	Sub- scriptions	Refresh- ments	Raffles	Publications	Annual dinner	Interest	Equipment	Rent
Purchase of refreshments	804		804
Purchase of raffle prizes	322			322
Purchase of publication	63				63
Costs of running annual dinner	264					264
Purchase of new equipment	512							512
Rent of hall	112								112
Balance c/d	2,192
	4,269	0	804	322	63	264	0	512	112

For the Russian Culture Society, the surplus or deficit on refreshments for the period is:

Total receipts for refreshments	591
Total payments for refreshments	804
Deficit for refreshments for the period	-213

For You To Do 4: Solution - Non-Profit Making Organisations