Question 6 (a) Distinguish between the accounting treatment of ordinary and life membership subscriptions in some non-profit making organisations. (b) Kax recently got a job at the Rotary Club of Kasenene Town Council. He has approached you for help regarding the preparation of non-profit making organisations' accounts. Enlighten him on: (i) the meaning of 'accumulated fund'. (ii) how the accumulated fund is determined. (iii) the effect of a surplus or deficit on the accumulated fund