Format‐Subscription
Account
Dr. Subscription Account Cr.
Amount Amount
Subscription in arrears (b/d) XXXX Subscription received in advance b/d (collected XXXX
(not collected during the previous year) during previous year)
Subscription received during current year (from XXXX Total Cash received as subscription during the XXXX
Income & Expenditure Account) current year
Subscription in advance c/d XXXX Subscription in arrears c/d XXXX
(collected for subsequent year) (not yet collected for current year)
XXXX XXXX
Subscription in arrears b/d XXXX Subscription in advance b/d XXXX
©www.dineshbakshi.com 2010
This document has been downloaded from www.dineshbakshi.com. Home to IGCSE, GCSE, A Level, IB, Business studies, Economics, Accounting and ICT
revision notes, interactive quizzes and lots of goodies for teachers and students.