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the subscriptions account for the year ended 31 December 2026. Balance the account and bring down the balances at 1 January 2027.
See it on the paper →the income and expenditure account for the year ended 31 December 2026.
See it on the paper →Prepare the Club’s rent and insurance account for the year ended 31 December 2024. Balance the account and bring down the balance on 1 January 2025. ABC Piano Club Club’s rent and insurance account Date Details $ Date Details $
See it on the paper →Prepare the subscriptions account for the year ended 31 December 2020. Balance the account and bring down the balances on 1 January 2021. RIA Music Club Subscriptions account Date Details $ Date Details $
See it on the paper →Prepare Chippo’s income statement (trading account section) for the year ended 30 April 2020.
See it on the paper →Candidates were required to prepare the rent and insurance account of a club. A good knowledge of double entry was again required in order to earn good marks. Common errors included: • Inclusion of extraneous items • Omission of dates or incorrect dates • Incorrect details such as income statement instead of income, and expenditure and receipts and payments instead of bank • reversal of opening b...
— Examiner report, February/March 2025, 0452/22 Q5(c) (Cambridge)
Club accounts is a challenging part of the syllabus. The subscriptions accounts did show improvements although subscriptions in advance and arrears continues to pose problems. Too often answers would include extraneous items such as shop purchases and balances at bank. The transfer of the subscriptions account is made to the ‘income and expenditure’ account and weaker answers would often see ‘inco...
— Examiner report, May/June 2021, 0452/23 Q4(a) (Cambridge)
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