In how many different ways can the letters of the word Football be arranged such that all vowels are always together?

Non-profit organizations (clubs, charities) prepare: receipts and payments account (actual cash movements), income and expenditure account (like P&L but “surplus” not “profit”), and balance sheet.

Subscription: annual membership fee. Subscriptions received may differ from earned – adjust for arrears (owed but not received) and prepaid (received for next year).

Accumulated fund replaces capital – total of past surpluses. Non-profits aim to break even or generate surplus for future activities, not profit for owners. Different terminology reflects different purpose.