Which of the following registers or books is typically NOT maintained by a Non-Trading/Not-for-Profit concern?

An amount of ₹7,000 is received from the sale of old furniture having a book value of ₹10,000. What amount should be shown in the Receipts and Payments Account of an NPO?

Identify the correct sequential steps involved in the preparation of final accounts of a Not-for-Profit Organisation (NPO): A. Prepare the Balance Sheet of the NPO B. Prepare the Income and Expenditure Account from the Receipts and Payments Account C. Prepare the Receipts and Payments Account D. Adjust outstanding/prepaid expenditure/income and determine surplus/deficit E. Prepare the Cash Book