A control account is

In a not-for-profit making organization, the cash book is summarized in the form of

Which of the following is found in a receipts and payments account?

Using the following information,
\(\begin{array}{c|c} & ₦ \\ \hline \text{club house} & 375,000\\ \text{Furniture} & 250,000\\ \text{Sport kit} & 400,000 \\ \text{subscriptions prepaid} & 10,000\\ \text{Bar creditors} & 156,000 \\ \text{subscriptions owing} & 45,000\end{array}\)
What is the club's accumulated fund?

Which of the following is not a credit item in the sales ledger control account?