Prepare Income and Expenditure for the year ending Mar 31, 2009 and a Balance Sheet on that date from the following details of Rock City Tennis Club, Tiruchirapalli.

Receipts and Payments Account for the year ending as at Mar 31, 2009

Receipts

Rs

Payments

Rs

Su bscription – Arrears

1,400

New Equipment

1,800

Subscription – Current

22,000

Repair to Nets

1,200

Locker Rents

5,000

New Balls

10,000

Lultural Show Receipts

29,000

band Fees

3,200

Sale of Olcl Balls

2,400

Match Expenses

1,600

Donation

2,000

Rates on Club House

4,800

Caters – Old Dues

7,000

Caters – Current

18,400

Information

  1. The Club has 60 members and the subscription rate is Rs 400 per year.
  2. On Mar 31, 2009, Rs 1,000 owing for tennis ball and the rates paid includes Rs 1,200 relating to the following year.
  3. Equipment is to be depreciated at 10% p.a. on cost including new equipment purchased.
  4. On Apr 1, 2008 the club had the following absents.

Rs

Freehold Club House

:

50,000

Cash at Balance

:

18,000

Equipment

:

27,000

Cash in Hand

:

520