Subscriptions received from the members on different dates which appear on the debit side of the cash book, shall be shown in.......

On the debit side of receipt and payment account

The correct answer is option 3- On the debit side of receipt and payment account.

Subscriptions received from the members on different dates which appear on the debit side of the cash book, shall be shown on the receipts side of the Receipt and Payment Account as one item with its total amount. Subscription received from the members is a cash receivable and also it is a income for an orgainsation. It is an income for the organisation, so the current year subscription is shown on the credit side of income & expenditure account.