I) Annual Subscription
(a) Any Subscriptions which are being received during an accounting year are shown on the debit side of the Receipts and Payments Account.
(b) On the other hand Subscription amounts related to the current accounting year only, whether received or yet to be received are shown on the credit side of the income and Expenditure Account by making adjustment if required for outstanding and advance.
(c) Besides deducting the amount of advance subscriptions from subscriptions received the amount of advance received subscription for the subsequent year are shown on the Liabilities side of the Balance Sheet.
(ii) Specific Donation
(a) The amount of received for specific donation is shown on the debit side of the Receipts and Payment Accounts.
(b) The amount received for specific donation is shown on the Liabilities side of the Balance Sheet because this is the amount which can only be used for the specific purpose for which it is received.
(iii) Sales of Fixed Assets
(a) The amount received from the sale proceeds of any fixed assets are recorded on the debit side of the Receipt and Payments Accounts as Receipts.
(b) Whereas the profit or loss on the sale of fixed assets is credited or debited (as the case may be ) to the Income and Expenditure Account.
(c) The book value of the fixed assets sold is deducted from its respective assets on the Assets side of the Balance Sheet.
(iv) Sale of Old Periodicals
(a) The amount received from the sale of old periodicals are shown on the debit side of the Receipts and Payments Account.
(b) As the sale of old periodicals by any organisation is considered as revenue receipts, so it is shown on the credit side of the Income and Expenditure Account.
(v) Sale of Sport Materials
(a) The amount of received from the sale of sports material are debited to the Receipts and Payments Account.
(b) As the sale of sport materials by any sport club is considered as revenue income, so it is shown on the credit side of the Income and Expenditure Account.
(vi) Life Membership Fees
(a) The amount paid by person to become a member of an organisation is called life membership fees. As this is a receipt for an NPO, so it is debited to the Receipts and Payments Account.
(b) Life membership fees is not recurring in nature and received once for a whole life from a member. Thus, as Life Membership Fees are capital receipts, so these are added to the Capital Fund on the Liabilities side of the Balance Sheet.

N.P.O Subscription:
- Meaning: N.P.O subscription refers to the amount of money collected from the members of a not-for-profit organization (N.P.O) on a regular basis as a membership fee.
- Accounting treatment: The accounting treatment for N.P.O subscription involves the following steps:
1. Create a separate subscription account in the books of accounts.
2. Record the subscription amount received from members as a credit to the subscription account and a debit to the cash or bank account.
3. At the end of the accounting period, transfer the total subscription amount to the income and expenditure account.

Donation:
- Meaning: Donation refers to the amount of money or assets received by an N.P.O voluntarily without any legal obligation. It is a non-reciprocal transfer of assets.
- Accounting treatment: The accounting treatment for donations involves the following steps:
1. Create a separate donation account in the books of accounts.
2. Record the donation received as a credit to the donation account and a debit to the cash or bank account.
3. At the end of the accounting period, transfer the total donation amount to the income and expenditure account.

Entrance Fee:
- Meaning: Entrance fee refers to the one-time payment made by a member at the time of joining an N.P.O as a contribution towards its funds.
- Accounting treatment: The accounting treatment for entrance fee involves the following steps:
1. Create a separate entrance fee account in the books of accounts.
2. Record the entrance fee received from members as a credit to the entrance fee account and a debit to the cash or bank account.
3. At the end of the accounting period, transfer a portion of the entrance fee to the income and expenditure account and the remaining amount to the entrance fee fund.

Endowment Fund:
- Meaning: Endowment fund refers to the capital or corpus fund of an N.P.O, which is invested to generate income for the organization's activities. The principal amount of the endowment fund remains intact, while the income generated from it is used for the organization's purposes.
- Accounting treatment: The accounting treatment for endowment fund involves the following steps:
1. Create a separate endowment fund account in the books of accounts.
2. Record the initial endowment fund received as a credit to the endowment fund account and a debit to the cash or bank account.
3. Record the income generated from the endowment fund as a credit to the endowment fund account and a debit to the income and expenditure account.
4. At the end of the accounting period, transfer the surplus of the income and expenditure account to the endowment fund account.

Overall, N.P.O subscription, donation, entrance fee, and endowment fund are important financial transactions for not-for-profit organizations. Proper accounting treatment ensures accurate recording and reporting of these transactions, which helps in the effective management of N.P.O funds and resources.