Question Tag: Subscriptions

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FA – Nov 2012 – L1 – SA – Q30 – Accounts of Not-for-Profit Entities

Determining the amount of subscriptions to be included in the income and expenditure account.

The balances extracted from the accounting records of Disney Social Club in respect of its subscriptions are as follows:

  • Balance b/f 1 January 2011: N40,000
  • Balance b/f 1 January 2011: (N30,000)
  • Subscriptions received during the year: N160,000
  • Balance c/f 31 December 2011: N60,000
  • Balance c/f 31 December 2011: (N50,000)

What is the amount of subscriptions to be included in the income and expenditure account for the year ended 31 December 2011?

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FA – Nov 2012 – L1 – SA – Q30 – Accounts of Not-for-Profit Entities

Determining the amount of subscriptions to be included in the income and expenditure account.

The balances extracted from the accounting records of Disney Social Club in respect of its subscriptions are as follows:

  • Balance b/f 1 January 2011: N40,000
  • Balance b/f 1 January 2011: (N30,000)
  • Subscriptions received during the year: N160,000
  • Balance c/f 31 December 2011: N60,000
  • Balance c/f 31 December 2011: (N50,000)

What is the amount of subscriptions to be included in the income and expenditure account for the year ended 31 December 2011?

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