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Not for profit organisation or non trading concern, refers to those organisations which are formed to, render social services and not for making profit such, as promotion of education,, sports,science,culture,religion, etc..Schools,colleges,clubs, library,, charitable institutions,trade unions etc....

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¢ They maintain Cash Book to record all daily receipt, , and payments., , ¢ These are organized as charitable trust/ society., , ¢ Its affairs are managed by the executive, , committee elected by its members

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¢ The main sources of income of such organizations are, subscription from members, donations, legacies, grant,, , income from investment etc., , * Final accounts of a not-for profit organisations are Receipts, and Payments Account, Income and Expenditure Account, , and Balance Sheet., , ¢ The surplus (If any) should be added to Capital Fund and, deficit (If any) should be deducted from Capital Fund., , ¢ They do not maintain capital account, instead they maintain, capital fund.