Accounts related to a Not for Profit Organization are specifically designed to track the financial transactions and activities of such organizations. Based on the options provided:

(A) Profit and Loss Appropriation Account: This account is typically associated with profit-making organizations and is not relevant to a Not for Profit Organization.

(B) Receipt and Payment Account: This account is used to record all cash receipts and payments during a specific period and is commonly used in Not for Profit Organizations.

(C) Subscription Account: Not for Profit Organizations often receive subscriptions from their members or donors, and this account is used to record such transactions.

(D) Income and Expenditure Account: This is the primary account used by Not for Profit Organizations to track their income and expenses and determine their surplus or deficit.

(E) Trading and Profit and Loss Account: This account is used by profit-making organizations and is not relevant to a Not for Profit Organization.

Based on the above explanations, the accounts related to a Not for Profit Organization are (B) Receipt and Payment Account, (C) Subscription Account, and (D) Income and Expenditure Account. Therefore, the correct answer is (2) (B), (C), and (D) only.