what is the meaning of subscriptions in arrears
urgentttt

It means subscriptions that are outstanding and are yet to be received. You can follow the below link to refer to this topic in detail.

https://www.meritnation.com/cbse/class11-commerce/studymaterial/accountancy/financial-accounting-part-ii/accounting-for-not-for-profit-organisation/395_2758_14077#slide5_subscription-account