donations received are shown in the receipts and payments account.

Only general

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Only specific

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Only limited

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General and specific

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Solution

The correct option is D General and specific
Both general and specific donations received are shown in the receipts and payments account.

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Receipts and Payments Account generally shows:

RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31st March, 2019
Dr.				Cr.
Receipts	₹	Payments	₹
To Balance b/d (Cash at Bank)	2,01,000	By Salaries of Nurses	65,600
	1,11,500		38,000
	27,000		20,000
	1,00,000		2,00,000
	1,56,000		84,000
	3,800		67,000
		(Cash at Bank)	1,24,700

	5,99,300		5,99,300

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