the lexden football club charges its members subscription fees the following data re 611274

The Lexden Football Club charges its members subscription fees. The following data relate to the year ended 31 December 2014:

£

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Subscriptions owing to the club as at 1 January 2014

64

Subscriptions received in advance as at 1 January 2014

31

Subscriptions owing to the club as at 31 December 2014

95

Subscriptions received in advance as at 31 December 2014

42

Money received during 2014 in respect of subscriptions

397

The amount that would be credited to the income and expenditure account as income for the year ended 31 December 2014 can be calculated by constructing a ledger account for subscriptions. This would appear as follows:

Subscriptions

2014

£

2014

£

1 Jan

Balance b/d

64

1 Jan

Balance b/d

31

31 Dec

Income &

417

31 Dec

Money received

397

Expenditure

31 Dec

Balance c/d

42

31 Dec

Balance c/d

95

523

523

2015

2015

1 Jan

Balance b/d

95

1 Jan

Balance b/d

42

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