Q 10. Show how are the following items dealt with while preparing the final accounts for the year ended 31st March, 2019 of a Not-for-profit Organisation:

Case I Expenditure on construction of Pavilion is 6,00,000. The construction work is in progress and has not yet completed. Capital Fund as at 31st March, 2018 is 20,00,000.

Case II Expenditure on construction of Pavilion is 6,00,000. The construction work is in progress and has not yet completed. Pavilion Fund as at 31st March, 2018 is 10,00,000 and Capital Fund as at 31st March, 2018 is 20,00,000.

Case III Expenditure on construction of Pavilion is 6,00,000. The construction work is in progress and has not yet completed. Pavilion Fund as at 31st March, 2018 is 10,00,000, and Capital Fund as at 31st March, 2018 is 20,00,000. Donation Received for Pavilion on 1st January, 2019 is 5,00,000.