Which item would appear in the receipts and payments account but NOT in the income and expenditure account?

1. The two accounts differ on two axes: cash versus accrual, and capital versus revenue. 2. Cash paid for a new building is a genuine cash payment, so it enters the receipts and payments account. 3. It is capital expenditure, so it is excluded from the income and expenditure account and appears instead as an asset in the balance sheet. 4. Depreciation, a loss on sale and outstanding salary are all non-cash items, so each is excluded from the receipts and payments account while being recorded in the income and expenditure account. 5. Those three therefore run the opposite way to the building, which is what makes this item a clean test of both axes at once. _Source: TN HSC Class 12 Accountancy (Samacheer Kalvi, Govt of Tamil Nadu), Unit 2 "Accounts of Not-for-Profit Organisation", §2.3, §2.5 and §2.5.3_