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
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → ₹4,000
A specific fund such as the Match Fund is shown on the liabilities side; incomes of that fund are added to it and its expenses are deducted from it.
Match Fund = ₹8,000
Add: Donation for Match Fund = ₹5,000
Add: Sale of match tickets = ₹7,000
Total = ₹20,000
Less: Match expenses = ₹16,000
Match Fund in the Balance Sheet = ₹4,000
Note: This question is from the pre-rationalised NCERT book. The topic is not there in the latest NCERT book (2026-27), but it is still in the CUET 2026 syllabus, so do not skip it.
NCERT (Pre-rationalised edition):
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