Honorarium paid for guest lecture by a Not-for-profit organisation is shown in:

Income & Expenditure A/c

Payments of Honorarium: It is the amount paid to the person who is not the regular employee of the institution. Payment to an artist for giving performance at the club is an example of honorarium. This payment of honorarium is shown on the expenditure side of the Income and Expenditure Account. It will also be shown in Receipts and Payments account.