Practice Important Points (10.4.3) - Non-Trading Organisations - ICSE 11 Accountancy
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Important Points

Practice - Important Points - 10.4.3

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Practice Questions

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Question 1 Easy

What does the Income and Expenditure Account show?

💡 Hint: Think about how a business profits.

Question 2 Easy

What is a surplus?

💡 Hint: Opposite of deficit.

4 more questions available

Interactive Quizzes

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Question 1

What does an Income and Expenditure Account exclude?

Capital receipts
Operating expenses
Income

💡 Hint: Think about what revenue impacts performance.

Question 2

A non-trading organization shows a surplus when?

True
False

💡 Hint: Consider basic definitions of profit.

1 more question available

Challenge Problems

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Challenge 1 Hard

Prepare an Income and Expenditure Account for a fictional nonprofit organization that received $15,000 in donations but spent $10,000 in that fiscal year. Ensure to demonstrate the surplus and categorize expenses.

💡 Hint: Categorize donations and tally total expenses clearly.

Challenge 2 Hard

Consider a scenario where a non-trading organization has an accrued income of $1,500 that isn't cash yet. Discuss how this will affect the Income and Expenditure Account.

💡 Hint: Think of how revenues should reflect actual earned income.

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