From the following details of a Not-for-Profit Organisation, calculate amount of Match Fund to be shown in Balance Sheet :

Match Expenses = 16,000
Match Fund = 8,000
Donation for Match Fund = 5,000
Sale of Match Tickets = 7,000

₹4,000

The correct answer is Option (2) - ₹4,000.

Match fund = 8,000
Add: donation = 5,000
                     = 13,000
Add: sale of match ticket = 7,000
                                     = 20,000
Less: Match Expenses   = 16,000
                                  = ₹4,000

* As it is match fund, a special fund so it will be shown in the liabilities side of balance sheet.