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+2 Accountancy Self assessment Test        Chapter 1 Accounting  for Not for Profit Organisations
+2 Accountancy Self assessment Test

Prepared by
Saidalavi P
HSST Commerce
MES HSS Irimbiliyam
Malappuram
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Answer All Questions . Each Question Carries 1 Mark
Total Score 30
1. The Receipts and payments account is a  _______ account *
1 point
2. Income and Expenditure Account is a _________ account *
1 point
3. The Revenue account prepared by a not-for-profit organisation is called ______________ *
1 point
4. The Receipts and payment account contains  ______ *
1 point
5. Income and Expenditure A/c records transactions of   ______ nature. *
1 point
6. Choose the odd one out from the following                                                                                                         *
1 point
7. The excess of income over expenditure of a NPO is called ______. *
1 point
8. The amount received by a Non-profit organisation as per the will of a deceased person is called  ________. *
1 point
9. Specific donation is   ______ *
1 point
10. Income and Expenditure A/c is prepared in order to ascertain  _______ *
1 point
11. ______represents the excess of the assets over liabilities. *
1 point
12. Match the following *
10 points
Income and Expenditure account
Balance sheet
General Donation
Specific Donation
Legacy
Subscription
Life membership fee
Sale of news paper
Salary
Match fund
Rent paid
Locker rent received
13.Subscription received in advance is __________ *
1 point
14. Subscription outstanding is _________ *
1 point
15. Out of the following items, which one is shown in the Receipts and Payments Account? *
1 point
16. Capital fund is calculated: *
1 point
17. In not-for-profit organisation, excess of expenditure over income is called : *
1 point
18. Subscription received during the year ₹ 50000 . Subscriptions outstanding at the end of the year ₹ 8000. Subscription outstanding at the beginning of the year ₹ 6,000. Net Income from subscription will be *
1 point
19. Subscription received during the year ₹ 1,80,000 Subscriptions outstanding at the end of the year ₹ 20,000 Subscriptions received in advance at the end of the year ₹ 10,000. The amount of subscription to be credited to Income and Expenditure Account will be: *
1 point
20. Payment of honorarium to secretary is treated as *
1 point
21. The main object of non-profit organisation is: *
1 point
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