Are you looking for the accounting treatment of Donation in financial statements of NPO organisation class 12 Accountancy. See there are two kinds of donations received by NPO.
One is General Donations. This kind of donation are not meant for some specific causes. Thus considered as revenue receipts and recorded in income and expenditure account.
some donations are for specific purposes. for example donation for library building, tournament donation etc. Such donations are considered as capital receipts and recorded in liabilities side of Balance Sheet.
What is the treatment of donations in NPO chapter class 12 Accountany
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