Even though a not-for profit organisations are not supposed to make money, there are certain activities (i.e. selling of snacks or food) in a not-for profit organisations that actually involve trading. If you have trouble identifying this activities, just remember if it involves having to keep inventories then you will need to draw up the trading account. The format of trading account is shown below. The format is very similar to a normal trading account.
Income and Expenditure account is similar to Profit and Loss account, but you only use the term income and expenditure account when preparing for a not-for profit organisation. Even the format for income and expenditure account, and profit and loss account is very similar. In general, the income for a not for profit organisation contain subscription revenue, profit from bar, sales of ticket and donations received.
Expenditure would be the same as what you would have expected in a profit and loss account. Just a note that you will not have net profit or net loss in income and expenditure account. This will be replaced as surplus of income over expenditure for net profit, and surplus of expenditure over income for net loss.
In the exam, a complete not for profit organisation question will require a balance sheet account to be opened. The only thing that you will need to watch out for is the wording for your “capital”. Instead of the word “capital”, this will be replaced with “accumulated fund”.
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