A-LevelAccountingNot-for-Profit OrganisationsOct/Nov 2012Paper 1 Q151 Mark
The following information relates to the annual membership subscriptions of a cricket club for the year ended 31 December. 1 January $ 31 December $ subscriptions in arrears 7200 7800 subscriptions paid in advance 2800 4200 Cash received during the year for subscriptions totalled $81 000. Which amount should be shown in the income and expenditure account for membership subscriptions?
A$80 200
B$81 000
C$81 600
D$81 800
✓ Correct Answer
The correct answer is A. This question tests the candidate's understanding of not-for-profit organisations within the Accountingsyllabus. The examiner's mark scheme requires...
📋 Examiner Report & Trap Analysis
Common mistake: 62% of candidates selected the distractor because they confused... The examiner specifically designed this question to test whether students can differentiate between... To secure full marks, candidates must demonstrate...
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