Igcse Accounting Club Accounts Past Papers

8/17/2019 Igcse Accounting Club Accounts Past Papers

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Prepared by D. El-Hoss

ll questions are the copyright of Cambridge International Examination Board.


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5 The Cobbydale Sports Club was formed on 1 May 2002.

The treasurer produced the following information for the year ended 30 April 2003.

Receipts and Payments Account for the year ended 30 April 2003

Receipts $ Payments $Subscriptions 6800 General expenses 1430Sale of tickets for open day 3250 Insurance 670Loan from a member 1 000 Purchase of equipment 3 500

Expenses of open day 1950Rent of premises 2420Balance 30 April 2003 c/d 1080

––––– –––––11050 11050––––– –––––

Balance 1 May 2003 b/d 1080

Additional notes –

1. At 30 April 2003$

Subscriptions due from members amounted to 300Rent due amounted to 220

2. The equipment is expected to have a useful life of 6 years after which time its scrapvalue is expected to be $200. Depreciation is to be provided using the straight line(equal instalment) method. A full year’s depreciation is charged in the year of purchase.

(a) Prepare the Income and Expenditure Account of the Cobbydale Sports Club for the yearended 30 April 2003.

For

Examiner’s

Use




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(ii) Select one of the items appearing in the Income and Expenditure Account whichdoes not appear in the Receipts and Payments Account and explain why it doesnot appear.

Item ...........................................................

Explanation................................................................................................................

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...............................................................................................................................[2]

(c) Prepare the Balance Sheet of the Cobbydale Sports Club as at 30 April 2003.

Cobbydale Sports Club

Balance Sheet as at 30 April 2003

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4 (a) Explain the term ‘Accumulated Fund’ in connection with the accounts of a non-tradingorganisation such as a club.

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(b) The following balances appeared in the books of the Green Jackets Sports Club on 30September 2002.

$Clubhouse 25000Equipment 5400Subscriptions prepaid by members 1000Refreshments stock 1020Creditors for refreshments stock 850

Cash 280Bank overdraft 2990Insurance prepaid 190

Calculate the Accumulated Fund of the Green Jackets Sports Club as at 30 September2002. Show your workings.

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For

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(c) On 1 October 2002 the Green Jackets Sports Club had prepaid insurance amounting to$190.

On 1 December 2002 the Club paid $1200 by cheque for 1 year’s insurance to30 November 2003.

Prepare the Insurance account as it would appear in the ledger of the Green JacketsSports Club for the year ended 30 September 2003. Show clearly the amounttransferred to the Income and Expenditure Account. Bring down the balance on 1October 2003.

Insurance account

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For

Examiner’s

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(d) The Green Jackets Sports Club has 300 members who pay an annual subscription of$200.

The following information is available.

1. On 1 October 2002, 5 members had paid their subscriptions in advance for the

financial year ending 30 September 2003.

2. During the year ended 30 September 2003, 280 members paid their annualsubscription in full.

3. At 30 September 2003 subscriptions due from 15 members remained unpaid.

Prepare the Subscriptions account as it would appear in the ledger of the Green JacketsSports Club for the year ended 30 September 2003. Show clearly the amounttransferred to the Income and Expenditure Account. Bring down the balance on 1October 2003.

Subscriptions account

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For

Examiner’s

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© UCLES 2004 0452/03/O/N/04

4 The All Star Sports Club was formed on 1 August 2003.

The treasurer produced the following information for the year ended 31 July 2004.

Receipts Payments$ $

Subscriptions 14600 Sports equipment 9000Snack bar sales 10900 Snack bar supplies 7850Barbecue ticket sales 1 400 Barbecue expenses 750

Staff wages –Snack bar staff 2100General staff 2430

Rent 2160Insurance 1660Repairs and maintenance 1840General expenses 1220

Additional information

1. On 31 July 2004 –

10 members each owed the club $50 for their subscription for the current year.2 members had each paid $50 subscription for the year ending 31 July 2005.

2. At 31 July 2004 –$

Creditors for snack bar supplies were owed 850Stock of snack bar supplies was valued at 1200Rent prepaid amounted to 80

General expenses accrued amounted to 60

3. The sports equipment is to be depreciated using the straight line (equal instalment)method at 10% p.a. A full year’s depreciation is charged in the year of purchase.

For

Examiner’s

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© UCLES 2004 0452/03/O/N/04 [Turn over

(a) Prepare the Snack Bar Trading Account of the All Star Sports Club for the year ended31 July 2004.

All Star Sports Club Snack Bar Trading Account for the year ended 31 July 2004

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For

Examiner’s

Use




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(b) Prepare the Income and Expenditure Account of the All Star Sports Club for the yearended 31 July 2004.

All Star Sports Club Income and Expenditure Account for the year ended 31 July 2004

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(c) The All Star Sports Club has been given the opportunity to purchase the clubhouse andgrounds in 2006. At the end of the first year the club has a bank overdraft of $2110. Thetreasurer is worried that the club will not have enough money to pay for the property.

Suggest two ways in which the club could raise a large sum of money for this purpose.

1. ......................................................................................................................................

2. ..................................................................................................................................[2]

[Total: 20]

For

Examiner’s

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© UCLES 2005 0452/03 M/J/05

4 The following terms are used in connection with non-trading organisations such as clubs.

REQUIRED

(a) Explain each of the following terms.

(i) Income and Expenditure Account

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(ii) Accumulated Fund

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The Siltones Music Society was formed some years ago. It has 40 members who each payan annual subscription of $100.On 1 April 2004 the Siltones Music Society had the following assets.

$Musical instruments (book value) 1200Balance at bank 2210

Subscriptions due from members 1000Rent of premises prepaid 280

The treasurer provided the following information relating to the year ended 31 March 2005.All receipts were paid into the bank and all payments were made by cheque.

$ $Subscriptions received from members

for the year ended 31 March 2004 1000for the year ended 31 March 2005 4000for the year ending 31 March 2006 800 5800

Receipts from concert 1900Expenses of concert 1250Rent of premises

for the year ended 31 March 2005 1400for the year ending 31 March 2006 420 1820

General expenses 215Insurance 325Proceeds of sale of musical instruments 700Purchase of new musical instruments 3350

For

Examiner’s

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© UCLES 2005 0452/03 M/J/05 [Turn over

REQUIRED

(b) Prepare the Receipts and Payments Account of the Siltones Music Society for the yearended 31 March 2005. Balance the account at 31 March and bring down the balance on1 April 2005.

Siltones Music Society Receipts and Payments Account for the year ended 31 March 2005

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For

Examiner’s

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© UCLES 2005 0452/03 M/J/05

REQUIRED

(c) Prepare the subscriptions account as it would appear in the ledger of the Siltones MusicSociety for the year ended 31 March 2005.

Show the amount transferred to the Income and Expenditure Account.

Where a traditional ‘T’ account is used it should be balanced and the balance broughtdown on 1 April 2005.

Where a three column running balance account is used the balance column shouldbe up-dated after each entry.

Siltones Music Society Subscriptions account

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[Total: 21]

For

Examiner’s

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© UCLES 2006 0452/03/M/J/06

For

Examiner's

Use3 The assets and liabilities of the Safat Judo Club on 1 February 2005 were as follows:

$

Bank 3150 debit

Motor vehicle at valuation 2000

Subscriptions owed by members 250Rent owing 50

The treasurer provided the following information for the year ended 31 January 2006:

Receipts during the year Payments during the year

$ $

Subscriptions 10 650 Purchase of new motor vehicle 10 000

Proceeds of sale of motor vehicle 1 750 Competition prizes 210

Competition entrance fees 800 General expenses 2 645

Travelling expenses 830

Rent 2 600

The following information is also available:

1 The motor vehicle is used to take members to tournaments and competitions.

The motor vehicle owned on 1 February 2005 was sold in March 2005. No depreciationis provided for in the year of sale.

A new motor vehicle was purchased on the same day. On 31 January 2006 the newmotor vehicle was valued at $8500.

2 On 31 January 2006:

subscriptions paid in advance by members amounted to $400;

rent prepaid amounted to $100.




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© UCLES 2006 0452/03/M/J/06 [Turn over

For

Examiner's

UseREQUIRED

(a) Prepare the Income and Expenditure Account of the Safat Judo Club for the year ended31 January 2006.

Safat Judo Club

Income and Expenditure Account for the year ended 31 January 2006

[10]




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For

Examiner's

Use(b) Prepare the Balance Sheet of the Safat Judo Club at 31 January 2006.

Safat Judo ClubBalance Sheet at 31 January 2006

[8]




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For

Examiner's

Use A member of the club is worried that the surplus or deficit in the Income and Expenditure Account does not agree with the bank balance shown in the Balance Sheet at31 January 2006.

REQUIRED

(c) State and explain two reasons for this difference.

(i)

(ii)

[2]

[Total: 20]




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© UCLES 2006 0452/03 O/N/06

For

Examiner's

Use3 The accounts maintained by non-trading organisations such as clubs and societies oftenuse different terms to those used in the accounts of a trading business.

REQUIRED

(a) Complete the following table to name the equivalent terms used by a non-tradingorganisation.

The first one has been completed as an example.

Trading business Non-trading organisation

(i) Cash book Receipts and Payments Account

(ii) Net loss

(iii) Capital

(iv) Profit and Loss Account

[3]

The treasurer of El Nil Sailing Club maintains a full set of accounting records. The followingaccount appears in the ledger of El Nil Sailing Club.


2005 $ 2005 $ Aug 1 Balance b/d 750 Aug 1 Balance b/d 3002006 2006July 31 Income & July 31 Bank 5850

Expenditure 4500

Balance c/d 900 ____6150 6150

2006 Aug 1 Balance b/d 900

For candidates who are not familiar with the layout of the account shown above, analternative presentation is provided.


Debit Credit Balance2005 $ $ $ Aug 1 Balances 750 300 450 Dr2006July 31 Bank 5850 5400 Cr

Income & Expenditure 4500 900 Cr




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For

Examiner's

UseREQUIRED

(b) (i) Explain each of the following entries in the subscriptions account as it appears inthe ledger of El Nil Sailing Club. State where the double entry for each transactionwould be made.

The first one has been completed as an example.

2005 Aug 1 Balance $300

Explanation This is the total subscriptions paid by members duringthe financial year ended 31 July 2005 which relate tothe following financial year.

Double entry Debit subscriptions account for year ended 31 July 2005 2005 Aug 1 Balance $750

Explanation

Double entry

2006July 31

Bank $5850

Explanation

Double entry

2006July 31

Income and Expenditure $4500

Explanation

Double entry [6]

(ii) Explain the significance of the $900 shown at the end of the subscriptions account

and state where this amount will appear in El Nil Sailing Club’s Balance Sheet at31 July 2006.

[2]




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© UCLES 2006 0452/03 O/N/06

For

Examiner's

UseThe treasurer of El Nil Sailing Club provided the following information relating to theyear ended 31 July 2006. All receipts were paid into the bank and all payments weremade by cheque.

$Bank balance at 1 August 2005 6 300 debit

Purchase of new boat 13 000Repairs to boat 90Proceeds of sale of old boat 280Insurance 750General expenses 560Competition entrance fees received 690Cost of competition prizes 420

Additional information

1 Details of the subscriptions are provided in the subscriptions account shownabove.

2 At 31 July 2006 insurance prepaid amounted to $150 and general expensesoutstanding amounted to $30.

REQUIRED

(c) Using the information above and the subscriptions account shown earlier in thequestion, prepare the Receipts and Payments Account of El Nil Sailing Club for theyear ended 31 July 2006.

El Nil Sailing Club

Receipts and Payments Account for the year ended 31 July 2006

[10]

[Total: 21]




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© UCLES 2008 0452/02/SP/10

For

Examiner's

Use

3 The financial year of the El Darb Sports Club ends on 31 December.

The El Darb Sports Club has 200 members who each pay an annual subscription of $20.

The treasurer provided information relating to the year ended 31 December 2009.

At 1 January 200910 members had not paid their subscription for the year ended 31 December 20083 members had paid their subscription in advance for the year ended 31 December 2009.

During the year ended 31 December 2009 subscriptions received were as follows:

$For the year ended 31 December 2008 200For the year ended 31 December 2009 3800For the year ending 31 December 2010 80Total subscriptions received 4080

At 31 December 2009 a number of members had not paid their subscription for the financialyear ended on that date.

REQUIRED

(a) Prepare the subscriptions account as it would appear in the ledger of the El DarbSports Club for the year ended 31 December 2009.

Show the amount transferred to the income and expenditure account.

Where a traditional “T” account is used it should be balanced and the balancesbrought down on 1 January 2010.

Where a three column running balance account is used the balance column should beup-dated after each entry.

El Darb Sports ClubSubscriptions account

[10]




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© UCLES 2008 0452/02/SP/10 [Turn over

For

Examiner's

Use

In addition to providing sporting facilities for the members, the El Darb Sports Club also hasa shop selling sports goods to members and their guests.

All goods are sold for cash and all purchases are made on credit terms.

The treasurer provided the following information relating to the El Darb Sports Club shop for

the year ended 31 December 2009.

$ At 1 January 2009

Inventory (stock) 990 Amount owing to suppliers 282

During the year ended 31 December 2009Shop takings 7280Cheques paid to suppliers 2990Wages of part-time shop assistant 2500

At 31 December 2009Inventory (stock) 835 Amount owing to suppliers 397

For the year ended 31 December 2009Depreciation of shop fixtures 200

REQUIRED

(b) Select the appropriate figures and calculate the purchases for the year ended31 December 2009.

Your answer may be in the form of a ledger account or a calculation.

[4]




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For

Examiner's

Use

(c) Prepare the shop income statement (shop trading account) of the El Darb Sports Clubshop for the year ended 31 December 2009.

El Darb Sports ClubShop Income Statement (Shop Trading Account) for the year ended 31 December 2009

[7]

(d) Suggest two ways in which the profitability of the El Darb Sports Club shop could beimproved.

(i)

(ii) [2]

[Total: 23]




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© UCLES 2009 0452/03/M/J/09

For

Examiner's

Use

4 The Lobatse Rugby Club had the following assets and liabilities on 1 April 2008.

$Equipment at book value 4400Cash at bank 3700Subscriptions prepaid by members 100

Subscriptions owed by members 50 Accumulated fund 8050

The treasurer of the club prepared the following receipts and payments account for the yearended 31 March 2009.

2008 $ 2009 $ April 1 Balance b/d 3700 Mar 31 Transfer to bank

2009 deposit a/c 2000Mar 31 Subscriptions 2250 Equipment 1800

Interest received 100 Secretarial expenses 210Entrance fees for Advertising 40

sports day 520 General expenses 490Rent 1530Sports day expenses 370Balance c/d 130

6570 65702009

April 1 Balance b/d 130

The treasurer supplied the following additional information.

1 On 31 March 2009:$

Subscriptions owing by members 200Rent accrued 30General expenses prepaid 20

2 The equipment is depreciated by 10 % per annum on the value of equipment held atthe end of each financial year.




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For

Examiner's

Use

REQUIRED

(a) Prepare the subscriptions account as it would appear in the ledger of the LobatseRugby Club for the year ended 31 March 2009.


Where a traditional “T” account is used it should be balanced and the balance broughtdown on 1 April 2009. Where a three column running balance account is used thebalance column should be up-dated after each entry.

Lobatse Rugby ClubSubscriptions account

[7]




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© UCLES 2009 0452/03/M/J/09

For

Examiner's

Use

(b) Prepare the income and expenditure account of the Lobatse Rugby Club for the yearended 31 March 2009.

Lobatse Rugby ClubIncome and Expenditure Account for the year ended 31 March 2009

[10]




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For

Examiner's

Use

(c) (i) Select one of the items appearing in the receipts and payments account whichshould not be included in the income and expenditure account and explain why itdoes not appear.

Item

Explanation

[2]

(ii) Select one of the items appearing in the income and expenditure account whichdoes not appear in the receipts and payments account and explain why it doesnot appear.

Item

Explanation

[2]

[Total: 21]




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For

Examiner's

Use

3 The Mokolodi Athletics Club was formed on 1 August 2009.

In addition to providing sports facilities for members, the Club also has a shop selling sportsclothing. All the shop sales are made on a cash basis.

The treasurer provided the following summary of the cash book for the year ended

31 July 2010.

Receipts $ Payments $

Subscriptions 7950 Sports equipment 6100Shop sales 7500 Purchases of shop supplies 2950Open day ticket sales 840 Open day expenses 690Interest-free loan from Rent 5200

Sport for All 6000 Insurance 1700General expenses 1990Repairs and maintenance 1070Wages – Groundsman 2500

– Shop assistant 1470

Additional information:

1 The Club has 170 members. The annual subscription is $50.

On 31 July 201015 members still owed their subscription for the current year.4 members had paid their subscription for the year ending 31 July 2011.

2 At 31 July 2010$

Creditors for shop supplies were owed 550Shop inventory (stock) was valued at 650Shop assistant’s wages owing amounted to 90General expenses prepaid amounted to 140Sports equipment was valued at 5400

3 It was decided that 20% of the rent should be charged to the shop.




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© UCLES 2010 0452/23/O/N/10

For

Examiner's

Use

REQUIRED

(a) Prepare the shop income statement (trading account) of the Mokolodi Athletics Club forthe year ended 31 July 2010.

Mokolodi Athletics Club

Shop Income Statement (Trading Account) for the year ended 31 July 2010

[8]




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For

Examiner's

Use

(b) Prepare the income and expenditure account of the Mokolodi Athletics Club for theyear ended 31 July 2010.

Mokolodi Athletics ClubIncome and Expenditure Account for the year ended 31 July 2010

[14]




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© UCLES 2010 0452/23/O/N/10

For

Examiner's

Use

(c) A member of the Club is worried because the surplus or deficit in the income andexpenditure account does not agree with the bank balance on 31 July 2010.

Explain one reason why the surplus or deficit does not equal the bank balance.

[2]

[Total: 24]




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For

Examiner's

Use

4 The accounts maintained by clubs and societies often use different terms to those used bybusinesses.

REQUIRED

(a) Complete the following table to name the equivalent term used by a club or society

which does not operate any trading activities.

Business Club or society

(i) Income statement

(ii) Profit for the year

(iii) Capital

[3]

The Muara Swimming Club was formed some years ago. It has 60 members who each payan annual subscription of $90.

On 1 March 2010 the Muara Swimming Club had a balance at bank of $3450.

The treasurer provided the following information relating to the year ended 28 February 2011.

All receipts were paid into the bank and all payments were made by cheque.

$ $

Subscriptions received from membersfor the year ended 28 February 2010 270for the year ended 28 February 2011 5400for the year ending 29 February 2012 180 5850

Proceeds of sale of old equipment 890Purchase of new equipment 1200Receipts from swimming competition 780Expenses of swimming competition 645Rent of premises 1690General expenses 732Insurance 496

Loan from Swim-for-all 1000




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© UCLES 2011 0452/21/M/J/11

For

Examiner's

Use

REQUIRED

(b) Prepare the receipts and payments account of the Muara Swimming Club for the yearended 28 February 2011.

Balance the account and bring down the balance on 1 March 2011.

Muara Swimming ClubReceipts and Payments Account for the year ended 28 February 2011

[12]




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For

Examiner's

Use

(c) Prepare the subscriptions account as it would appear in the ledger of the MuaraSwimming Club for the year ended 28 February 2011.


Where a traditional “T” account is used it should be balanced and the balance brought

down on 1 March 2011.

Where a three column running balance account is used the balance column should beup-dated after each entry.

Muara Swimming ClubSubscriptions account

[8]

[Total: 23]




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For

Examiner's

Use

4 The Dhavari Sports Club was formed some years ago. After the preparation of the incomeand expenditure account for the year ended 31 March 2012 the following balancesremained on the books.

$

Accumulated fund at 1 April 2011 60 000

Premises at cost 70 000Sports equipment at valuation at 1 April 2011 13 000

Bank overdraft 1 400

Inventory of club shop 8 500

Trade payables for shop supplies 4 300

Subscriptions owing by members 1 500

Loan repayable 1 January 2015 10 000

Surplus for the year 17 400

The following errors were then discovered:

1 Petty cash, $200, had been omitted from the list of balances.

2 The equipment should have been revalued on 31 March 2012. The estimated value atthat date was $11 600.

3 The bank statement for January 2012 showed bank charges of $150. These had notbeen entered in the accounting records.

4 No adjustment had been made for insurance prepaid at 31 March 2012, amounting to$300.

5 The income and expenditure account included subscriptions, $600, which relate to thefollowing financial year.

6 The total of the expenditure in the income and expenditure account had been overcastby $100.

REQUIRED

(a) Explain how the accumulated fund of the Dhavari Sports Club has arisen.

[2]




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For

Examiner's

Use

(b) Calculate the corrected surplus for the year ended 31 March 2012.

[6]

(c) Suggest two reasons why the Dhavari Sports Club’s bank balance is not equal to thesurplus for the year.

(i)

(ii)

[4]




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For

Examiner's

Use

(d) Prepare the balance sheet of the Dhavari Sports Club at 31 March 2012.

Dhavari Sports ClubBalance Sheet at 31 March 2012

[12]


Igcse Accounting Club Accounts Past Papers

Documents

Igcse Accounting Club Accounts Past Papers