Accounting 0452 · IGCSE · Clubs and societies

Clubs and societies — practice question

On match days, a tennis club provides refreshments for sale. When the first accounting period ended, the receipts and payments account contained these items: - receipts from refreshments sales $2300 - payments made to refreshments suppliers $1400 - wages paid $300 Refreshments left unsold at the year end had cost $200. An invoice for refreshments bought amounting to $75 had not yet been settled. What profit from sale of refreshments should be shown in the income and expenditure account?

  • A$600
  • B$725
  • C$800
  • D$875

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