Accounting 0452 · IGCSE · Clubs and societies

Clubs and societies — practice question

The sports club’s bank account records that subscriptions amounting to $2695 were received in the financial year. This total includes $145 of subscriptions in arrears from the previous year. It also contains a subscriptions lodgement of $195 that is still outstanding. What amount for subscriptions should be shown in the receipts and payments account of the sports club?

  • A$2355
  • B$2500
  • C$2550
  • D$2695

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