How annual subscription is dealt with in the final accounts of not–for–profit organisation?

From the information given below, prepare Receipts and Payments account of Kurunji Sports Club for the year ended 31^st December, 2018.

Particulars	Rs.	Particulars	Rs.
Cash in hand (1.1.2018	4,000	Paid for printing charges	2,500
Salaries paid	3,000	Lockers rent received	1,000
Life membership fees received	10,000	Tournament receipts	14,000
Subscription received	15,000	Tournament expenses	10,500
Rent received	2,000	Investments purchased	25,000

(Hint: Wages yet to be paid is a non cash item. Hence, it is excluded in receipts and payments account) 

How the following items will appear in the final accounts of a club for the year ending 31^st March 2019?

Dr. Receipts and Payments Account for the year ended 31^st March, 2019 Cr.

Receipts	Rs.	Rs.	Payments	Rs.
To Subscription
2017-2018	10,000
2018-2019	50,000
2019-2020	5,000	65,000

There are 200 members in the club each paying an annual subscription of Rs. 400 per annum. Subscription still outstanding for the year 2017- 2018 is Rs. 2,000.

How will the following appear in the final accounts of Marthandam Women Cultural Association?

	Rs
Stock of sports materials on 1.4.2018	16,000
Sports materials purchased during the year	84,000
Stock of sports materials on 31.3.2019	10,000

How will the following appear in the final accounts of Karaikudi sports club for the year ending 31^st March, 2019?

Particulars	Rs.
Tournament fund on 1st April 2018	90,000
Tournament fund investment on 1st April 2018	90,000
Interest received on tournament fund investment	9,000
Donation to tournament fund	10,000
Tournament expenses	60,000