What is accounting treatment for NGOs if there two kind of fund: NGOs receive deposit before spend money? NGOs spend money and reclaim it later?

NGOS are the driving  force behind many initiatives in the society,

the treatment : grant as liability,other  as an income or conditional income, but finally ,it ys sugested that NGOs should  try to make their accounting  department fully aware  about AS12 and other related standards respectively>

Thanks for the invitation 

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As for as i know,  NGOs usually recieve project budget in advance and NGO based accounting is much easier than that of business organizations since there is no concept of profit. to cut a long story short, as an Accontant in an NGO you receive funds in advance and submit the documents (voucher/bill/receipt) latter.