Treatment of Outstanding Subscriptions

the amounts which were due in the year and got realized, ends with P/L accounts receipts entry, but when its received in part and remains due in part of full, its transferred to assets side of balance sheet for realization in next year(s)

say 100 rs per month to be received from mr x for subscripttion 

mr x paid for 10 months and 2 months are due

so 100*12=1200 is the part of income in P.L account

100*10 = 1000 realized and transferred to bank/cash

100*2 = 200 is due and transferred to suscrition due in assets side of balance sheet