• Dr.Chitta Ranjan Mishra

ABSTRACT;Not profit for organizations (NPOs) refer to all those organizations that do not benefit their trustees, owners, and shareholders financially and serve the society with all of its means without the intent of generating a profit. there are certain organization whose objective is not earn profit but to render services. these organization, are called non-profit making organization. such organizations function to promote charitable interests in various fields such as education, health, culture, art, sports, religious,charity,etc.so non profit making organization also prepare their financial statement at the end of each accounting period. Their financial statements comprise of the following 1.Receipts and Payment Account; 2-Income and Expenditure Account; 3-Balance sheet. Out of three statement in this research analysis only one that is Receipts and payment accounts.

Non –Profit –Organization, Receipts &Payment Accounts, Analysis of figure and Table

"A STUDY ON FINANCIAL STATEMENT OF NOT- FOR-PROFIT ORGANISATIONS; ANALYSIS OF RECEIPTS AND PAYMENTS ACCOUNT", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 7, page no.739-742, July-2018, Available :http://www.jetir.org/papers/JETIR1807568.pdf

"A STUDY ON FINANCIAL STATEMENT OF NOT- FOR-PROFIT ORGANISATIONS; ANALYSIS OF RECEIPTS AND PAYMENTS ACCOUNT", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 7, page no. pp739-742, July-2018, Available at : http://www.jetir.org/papers/JETIR1807568.pdf