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NPO 2

Total questions: 10

Worksheet time: 10mins

Name
Class
Date
1.

Identify the capital receipt from the following

a)

Life membership face

b)

Rent receipt

c)

Entrance fees

d)

Sports expenses

2.

General donation received by NPO is shown in the

a)

Credit side of income and expenditure account

b)

Debit side of income and expenditure account

c)

Liabilities side of balance sheet

d)

Asset side of balance sheet

3.

Specific donation received by NPO is shown in the

a)

Credit side of income and expenditure account

b)

Debit side of income and expenditure account

c)

Liabilities side of balance sheet

d)

As is decided by the management

4.

Income and expenditure account is a

a)

Real account

b)

Nominal account

c)

Personal account

d)

Valuation account

5.

Receipts and payments account is a

a)

Real account

b)

Nominal account

c)

Personal account

d)

Revenue account

6.

Identify the item which is not shown under receipts and payments account in case of NPO

a)

Salaries

b)

Rent

c)

Depreciation

d)

Honorarium

7.

Choose NPO from the following

a)

Reliance industries limited

b)

Indian hockey federation

c)

Infosys limited

d)

Private hospital

8.

Furniture as on 31st March 2019 Rs. 4,40,000. Furniture (having book value as on 1st April 2018 of Rs. 40,000) sold at a loss of 20% on 31st December 2018. Furniture is depreciated @ 10% p.a. Furniture costing Rs. 3,00,000 was also purchased on 1st October 2018. Calculate loss on sale of furniture

a)

Rs. 9,400

b)

Rs. 6,400

c)

Rs. 8,000

d)

Rs. 7,400

9.

Subscriptions received in advance by a club are shown

a)

In the credit side of the income and expenditure account

b)

In the asset side of the balance sheet

c)

In the liabilities side of the balance sheet

d)

In the payment side of receipt and payment account

10.

Subscription received during the year 2019-20 is Rs. 1,50,000. Outstanding subscription as on 31st March 2019 is Rs. 1,00,000. The amount shown as subscription receipt will be

a)

Rs. 50,000

b)

Rs. 1,50,000

c)

Rs. 1,00,000

d)

Rs. 1,25,000