Format‐Subscription Account

Dr. Subscription Account Cr.

Amount Amount

Subscription in arrears (b/d) XXXX Subscription received in advance b/d (collected XXXX
(not collected during the previous year) during previous year)

Subscription received during current year (from XXXX Total Cash received as subscription during the XXXX
Income & Expenditure Account) current year

Subscription in advance c/d XXXX Subscription in arrears c/d XXXX

(collected for subsequent year) (not yet collected for current year)

XXXX XXXX

Subscription in arrears b/d XXXX Subscription in advance b/d XXXX

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