Are you looking for the accounting treatment of Government Grant in NPO Class 12 Accountancy. See Government grant is the help in the form of money given to NPO organisation to further strengthen its causes.
If government grant does not have any specific purpose. It is treated as revenue receipts and recorded in the income and expenditure account as income.
But if it is tagged as to be used for some specific purpose. It is treated as capital receipts and recorded at the liabilities side of Balance Sheet.
How to record Government Grant in financial statement of NPO Class 12 Accounts
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