The excess of expenditure over income in a Not-for-Profit organization is:
A. Accumulated fund
B. Working capital
C. Deficit
D. Surplus
E. Accruals

Answer:
C. Deficit

Explanation:
In a not-for-profit organization, when expenditure exceeds income, the result is a deficit. This is the opposite of a surplus, which occurs when income exceeds expenditure.
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