Donations received by Non Profit Organisations / Accounting Treatment for Donations received

[@subinrg3155]

For General purpose capital donations, can we utilise these amounts for other Revenue expenses and later revert back when we get enough funds in Revenue receipt?

[@subinrg3155]

Where we can find these accounting rules for a public trust? If there is some GAAP or AS numbers please reply

[@prembalamehra224]

🙏 , mam , how to maintain NGO accounts in tally , like yog ngo

[@subinrg3155]

For General purpose capital donations, can we utilise these amounts for other Revenue expenses and later revert back when we get enough funds in Revenue receipt?