Treatment of Outstanding Subscriptions

I am having a query regarding the Oustanding Subscripttions / Owing Subscritions under chapter Accounts of Non Profit Organizations.

Although Outstanding Subscripttions/Owing Subscritions (which are yet to be received) are added as an Asset in Balance Sheet but sometimes why it's accounted in Income & Expeniture A/c under Subscirptions (of members in credit side) and many times its not in I & E A/c,

Hope i'll be clarified ASAP.

Thanks :-)