Subscriptions received by a sports club were as follows.

received year ended 31 December
2008 $ 2009 $ 2010 $
for membership in the year ended
31 December
2008 1900 100 —
2009 300 2100 400
2010 — 200 2500

Note: all subscriptions for 2009 are included above.

A receipts and payments account and an income and expenditure account have been prepared for the year ended 31 December 2009.

What are the amounts of membership subscriptions shown in the receipts and payments account and the income and expenditure account for 2009?

receipts and payments account $ income and expenditure account $

This question tests Non-Profit Organisations in A-Level Accounting (syllabus code 9706). It is worth 1 mark.

This question appeared in the Cambridge A-Level Accounting Oct/Nov 2011 examination, Paper 1 Variant 2 (9706_w11_qp_12.pdf).

Question

Subscriptions received by a sports club were as follows.

received year ended 31 December
2008 $ 2009 $ 2010 $
for membership in the year ended
31 December
2008 1900 100 —
2009 300 2100 400
2010 — 200 2500

Note: all subscriptions for 2009 are included above.

A receipts and payments account and an income and expenditure account have been prepared for the year ended 31 December 2009.

What are the amounts of membership subscriptions shown in the receipts and payments account and the income and expenditure account for 2009?

receipts and payments account $ income and expenditure account $

Oracle Prep · Accepted Answer

The correct answer is C: 2400 2800.

✓ Correct Answer