Accountancy - Part 1 Not-for-Profit Organisation and Partnership Accounts
Accountancy - Part 2 Company Accounts and Analysis of Financial Statements

Distinction between Receipts & Payments Account and Income & Expenditure Account

[Receipts and Payments A/c vs Income and Expenditure A/c, Income and Expenditure A/c vs Profit and Loss A/c, Payment vs Expenditure]