This set has ten original questions on the clubs and societies module. They run from easy to harder: classifying items, receipts and payments, subscriptions, events, assets, and a full club statement.
Use it by writing your own working on paper first. Then open the answer, compare line by line and tick off each step. All businesses and figures are fictional, and amounts are in RM.
Questions
Question 1 (easy). A club has these items: (a) subscriptions received RM2,000; (b) purchase of a laptop RM1,800; (c) electricity paid RM340; (d) opening cash balance RM900. Which appear in the income and expenditure account?
Show answer
Only (a) subscriptions as income of RM2,000 and (c) electricity as expenditure of RM340. The laptop is capital, so it goes to the statement of financial position. The opening balance is neither income nor expenditure. All four appear in the receipts and payments account.
Question 2 (easy). Opening cash is RM1,350. Receipts are subscriptions RM4,100 and donations RM250. Payments are rent RM1,800 and equipment RM700. Find the closing cash.
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Receipts: 4,100 + 250 = 4,350. Payments: 1,800 + 700 = 2,500. Closing cash: 1,350 + 4,350 − 2,500 = RM3,200.
Question 3 (easy to medium). Cash received for subscriptions was RM3,720. Opening arrears were RM120, opening advance RM40, closing arrears RM160 and closing advance RM90. Find the subscriptions income and check it with a ledger account.
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3,720 + 40 − 120 − 90 + 160 = RM3,710.
Check: debit side 120 + 3,710 + 90 = 3,920. Credit side 40 + 3,720 + 160 = 3,920. They agree.
Question 4 (medium). A club has 60 members who each owe RM50 a year. During the year it received RM2,850, which included RM150 owed from last year (3 members) and RM100 paid for next year (2 members). Opening advance was nil. Find the income for the year, closing arrears and the number of members still owing.
Show answer
Income: all 60 members earned the year, so 60 × 50 = RM3,000.
Cash for this year: 2,850 − 150 − 100 = 2,600. Closing arrears: 3,000 − 2,600 = RM400, which is 400 ÷ 50 = 8 members.
Check with the formula: 2,850 − 150 − 100 + 400 = 3,000.
Question 5 (medium). A quiz night sold 90 tickets at RM15 and snacks for RM410. Costs were venue RM300, prizes RM260, printing RM85 and snacks bought RM290. Find the surplus.
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Income: 90 × 15 = 1,350, plus 410 gives 1,760. Costs: 300 + 260 + 85 + 290 = 935. Surplus: 1,760 − 935 = RM825.
Question 6 (medium). A stall sold goods for RM2,600. Opening inventory was RM180, purchases RM1,500 and closing inventory RM240. Find the profit on the stall.
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Cost of sales: 180 + 1,500 − 240 = 1,440. Profit: 2,600 − 1,440 = RM1,160.
Question 7 (medium). On 1 January 2025 a club bought trampolines for RM2,400, depreciating at 25% per year on cost, and paid RM120 to repair an old net. State the total amount charged in the income and expenditure account for these items and the carrying amount of the trampolines at year end.
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Depreciation: 25% × 2,400 = 600. The repair of 120 is revenue. Charge: 600 + 120 = RM720. Carrying amount: 2,400 − 600 = RM1,800.
Question 8 (harder). Kasih Hockey Club gives this receipts and payments account for the year ended 31 December 2025.
| Receipts | RM | Payments | RM |
|---|---|---|---|
| Opening cash | 1,500 | Pitch hire | 3,000 |
| Subscriptions | 6,300 | Tournament costs | 700 |
| Tournament entry fees | 1,200 | Equipment bought | 1,400 |
| Donations | 500 | Insurance | 450 |
| Closing cash | 3,950 | ||
| Total | 9,500 | Total | 9,500 |
Further information:
- Subscriptions in arrears were RM200 at 1 January and RM380 at 31 December.
- Subscriptions in advance were RM150 at 31 December.
- Pitch hire owing at 31 December was RM250.
- The equipment was bought on 1 January and is depreciated at 10% on cost.
Prepare the income and expenditure account.
Show answer
Subscriptions income: 6,300 − 200 − 150 + 380 = 6,330.
Pitch hire expense: 3,000 + 250 = 3,250.
Tournament surplus: 1,200 − 700 = 500.
Depreciation: 10% × 1,400 = 140.
| Income and expenditure account | RM |
|---|---|
| Subscriptions | 6,330 |
| Donations | 500 |
| Surplus on tournament | 500 |
| Total income | 7,330 |
| Pitch hire | 3,250 |
| Insurance | 450 |
| Depreciation of equipment | 140 |
| Total expenditure | 3,840 |
| Surplus for the year | 3,490 |
Question 9 (harder). Use Question 8. The club’s only assets at 1 January were cash of RM1,500 and subscriptions in arrears of RM200, with no liabilities. Find the opening accumulated fund, then prepare the closing statement of financial position and show that the fund agrees.
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Opening accumulated fund: 1,500 + 200 = RM1,700.
Closing fund: 1,700 + 3,490 = RM5,190.
| Statement of financial position at 31 Dec 2025 | RM |
|---|---|
| Equipment (1,400 − 140) | 1,260 |
| Subscriptions in arrears | 380 |
| Cash | 3,950 |
| Total assets | 5,590 |
| Subscriptions in advance | (150) |
| Pitch hire owing | (250) |
| Net assets | 5,190 |
Net assets equal the closing accumulated fund of 5,190, so the statements agree.
Question 10 (hardest). In Question 8, the treasurer says: “Cash rose by RM2,450, so the surplus is RM2,450.” Explain why this is wrong and reconcile the two figures.
Show answer
Cash rose by 3,950 − 1,500 = 2,450. The surplus is 3,490. The two measure different things.
Reconciliation: surplus 3,490, add depreciation 140 (no cash), take off equipment bought 1,400, take off the rise in arrears (380 − 200 = 180), add subscriptions in advance 150, add pitch hire owing 250.
3,490 + 140 − 1,400 − 180 + 150 + 250 = 2,450. It agrees with the cash movement.
If you got these wrong
Find your error type below and return to the matching lesson.
| What went wrong | Go to |
|---|---|
| Copied the cash book, or included capital items and opening balances (Q1, Q2, Q8) | Distinguish receipts-and-payments from income-and-expenditure |
| Wrong signs on arrears or advances, or ledger totals did not agree (Q3, Q4, Q8) | Adjust subscriptions to the right period |
| Counted event costs twice, or forgot cost of sales (Q5, Q6) | Calculate an event surplus |
| Charged a whole purchase as expense, or depreciated the wrong amount (Q7, Q8) | Treat a club asset purchase appropriately |
| Fund and net assets disagreed, or confused cash with surplus (Q9, Q10) | Reconcile accumulated fund movement |
The double-entry and ledger trainer lets you rebuild the subscriptions account, and the mistake log and retest queue helps you record each error and retest it later. Our online one-to-one Accounting tuition can go through your own working if the same slip keeps returning.