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Non-Profit Organizations

Organisations whose purpose is not trading or making profit do not draw up trading and profit and loss accounts. Examples of such organisations are clubs, associations, religious, charitable, political, professional organizations and others. They instead prepare receipts and payments accounts or income and expenditure accounts.

# Article Title
1 Receipts and Payments Account
2 Bar Trading Account
3 Income and Expenditure Account
4 Statement of affairs to determine accumulated fund
5 Final Accounts and Balance Sheet
6 Subscriptions Account