Exam BA3 Topic 1 Question 215 Discussion

Actual exam question for CIMA's BA3 exam
Question #: 215
Topic #: 1
A club receives subscriptions during 2006 of £4600. Of these £500 related to subscriptions in respect of 2005 and £400 related to subscriptions in advance for 2007.
The accounts for 2005 included an accrual of £600 for subscriptions in arrears; the balance of £100 which has still not been received, should be written off.
The figure for subscriptions in the income and expenditure account for 2006 will be

Suggested Answer:

£3596

by Oliver at Nov 12, 2025, 07:59 PM

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