This document provides information about accounting for non-profit organizations. It defines non-profits as entities that do not trade but rather provide services to members and society. Key features noted include the objective to provide services not earn profit, the use of a cashbook to record transactions, and preparation of receipts and payments, income and expenditure, and balance sheet statements. The receipts and payments statement is described as a summary of the cashbook that classifies receipts and payments without distinguishing between capital and revenue items.