Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 19 - No. 10)

When preparing a Receipts and Payments account, which items would NOT be included?
Cash received from donations.
Cash paid for expenses.
Depreciation expense.
Cash received from subscriptions.

Explanation

Depreciation expense is a non-cash expense and does not impact the receipts and payments account.

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