Are you looking for the accounting treatment of Admission fees and Entrance fees in NPO organisation class 12 Accountancy? Entrance and Admission fees both are treated as revenue receipts.
It is recorded in receipts and payments account as receipts on the cash basis of accounting. It is also recorded as revenue income in Income and expenditure account on accrual basis of accounting after adjusting accrued and prepaid income if given.
Accounting treatment of Admission and Entrance Fees in NPO Class 12 Accountancy
Here is the video lecture I prepared to explain how to record both admission and entrance fees in income and expenditure account and receipts and payments account.