SELECT * FROM question_mgmt as q WHERE id=1396 AND status=1 SELECT id,question_no,question,chapter FROM question_mgmt as q WHERE courseId=3 AND subId=11 AND chapterId=134 and ex_no='3' AND status=1 ORDER BY CAST(question_no AS UNSIGNED) CBSE Free NCERT Solution of 12th accountancy Accounting for Not-for-Profit Organisation what is capital fund how is it calculated

Question:

What is Capital Fund? How is it calculated?

Answer:

In case of Not-for-profit organisation, Capital fund can be considered as excess of its assets over its liabilities. Any surplus or deficit ascertained from Income and Expenditure account is added to (deducted from ) the capital fund.

This is termed as an Accumulated Fund.

Calculation of Capital Fund

 


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