Income & Expenditure A/c shows subscriptions Rs. 10,000; Subscriptions accrued in the beginning of the year and at the end of the year were Rs. 1,000 and Rs. 1,500 respectively. The figure of subscription received appear in receipts and payments account will be:

The CMA Intermediate Course Syllabus includes the following topics for Paper 6: Financial Accounting:
Accounting basics
Preparation of financial statements
Self-balancing ledgers
Royalties
Hire purchase and installment system
Branch and departmental accounts
Accounting in a computerized environment and standards