Are you looking for Fund based accounting lecture of NPO chapter class 12 Accountancy. NPO organisation practices Fund based accounting wherein Specific Fund received are considered as capital receipts and recorded at the liabilities side of Balance Sheet.
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Anurag Pathak is an academic teacher. He has been teaching Accountancy and Economics for CBSE students for the last 18 years. In his guidance, thousands of students have secured good marks in their board exams and legacy is still going on. You can subscribe his youtube channel and can download the Android & ios app for free lectures.