NPO special fund entry

If you are Capitalising Special fund and received through bank then you can pass entry

Bank A/c Dr
To Capital Fund A/c cr
( write appropriate narration)

For NPO there are two types of Capital fund , Restricted Capital Fund and Unrestricted Capital fund , if fund is to be utilised as per doners wish then same will be treated as Restricted Capital Fund .

That means ...the entries are the same...

But it is not shown/transferred to the income and expenditure account

And directly all the expenses and income are adjusted in the balance sheet ...liabilities side

For what purpose this special fund has been received ?. also my reply was on assumption that you are Capitalising Special fund . If you are treating special fund as Donation then it will be your income, so please Clarify and elaborate in detail.

I don't think much about NPO but coming to things of it all commercial transactions fall under AS standards. So that means, 

1. Money received must be shown in cash books

Dr. Cash and can't be shown as capital

Cr. Fund

Or better follow accounting for grants

2. When there is no commercial transaction 

Dr. Retained earnings 

Cr. Fund account

Or

Dr. Reserves 

Cr. Fund account.

The prescribed treatment lies with the companies act and if none, you can do any of the both 

I don't like hospital,hotel, community or school accounting. No mBA or CA is qualified, we use extraterrestrial energy to find out answers out of education. https://www.google.com and statements are there.

It's similar to what I said and there is nothing capital account there. You people are big headache to nich corporate reporters. But corporate reporters don't have any knowledge. Dont worry!

Thank you everyone i got my answer