clubs & societies : final accounts of non - profit organisations

Cambridge O Level Clubs & Societies
| Accounting with Sanjaya Sir 1
Clubs and Societies
Sanjaya Jayasundara
B.Sc.(Finance) Sp.
University of Sri Jayewardenepura,
Chartered Finalist,
Investment Advisor,
International School Teacher
071 25 45 001

Content
Introduction.
Receipts and payments account
Calculation of the result of extra activities of a club or
society
Subscription Account
Income and expenditure account
Accumulated fund
Statement of financial position of a club or society
Examples
Past Paper Questions
Model questions.
Extra Readings
Important Slides
Summary
Syllabus according to Cambridge
6.4.3 Clubs and societies
• distinguish between receipts and payments accounts and income and expenditure
accounts
• prepare accounts for the following – receipts and payments, revenue generating activities,
e.g. refreshments, and subscriptions
• define and calculate the accumulated fund
• prepare income and expenditure accounts and statements of financial position
• make the other adjustments as detailed under 6.4.1 as appropriate.
• make adjustments for provision for depreciation using the straight-line, diminishing
(reducing) balance and revaluation methods
• make adjustments for provisions for bad and doubtful debts
• make adjustments for other payables and other receivables to take account of accrued and
prepaid expenses and outstanding and prepaid income

Introduction.
This chapter concentrates on the accounts of non- profit orgranisations such as clubs and
societies. The main purpose of these organisations is to provide some facilities and services
for their members: making a profit is not the main objective. Examples of such organisations
include youth clubs, sports clubs, old pupil‟s associations, scout groups, welfare societies
etc. In some case a full set of double entry records is written up each year, but it is more
usual to find that only a record of money received and paid is maintained.
The main source of income of a society is members fee (subscriptions). These are the
amounts members pay usually annually, to use the facilities provided by the society.
A person is appointed to act as treasurer and be responsible for collecting any money due to
the society and for paying money owed by the society. At the end of the financial year the
treasurer will usually present the financial statements to the members at the Annual General
Meeting (AGM).
These financial statements may consist of a ,
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Receipts and Payments Account
This is regarded as a summary of the cash book for the financial year. All cash receipts
are debited and all money payments are credited. The account is balanced and the balance
carried down to become the opening balance for the following financial year. This account
does not usually distinguish between cash and bank transactions, so the balance may
represent actual cash, money in the bank, or a combination of the two.
A debit balance is an asset and represents money owned by the society
Whereas
A credit balance is a liability and represents a bank overdraft.
A receipts and payments account, just like a cash book, records all money received and
paid.
It is important to remember that:
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Example 01
The SSS Sports club was formed some years ago to provide various sporting facilities for its
members. The club also has a shop where members can purchase sportswear.
On 1 January 2017 the club had $5 000 in the bank. The treasurer provided the following list
of receipts and payments for the year ended 31 December 2017,
$
Subscriptions received 6 260
Receipts from shop sales 4 386
Purchase of shop inventory 2 230
Wages – Shop assistant 1 125
- Cricket coach 3 150
Rates and Insurance 420
General expenses 2 133
Purchase of sports equipment 3 000
Cricket Match – entrance fees received 2 200
- Cost of trophies 1 255
All receipts are paid into the bank and all payments are made by cheque.

Required: Prepare the receipts and payments account of the SSS Sports club for the year
ended 31 December 2017.
SSS Sports Club,
Receipts and Payments account for the year ended 31 December 2017.
Date Details $ Date Details $
Test your understanding:
Q1. Name three final accounts the treasurer of a club may prepare at the end of the financial
year.
Q2. Explain the term “subscriptions” in connection with a club or society.
Q3. Explain the purpose of a receipts and payments account.
Preparation of an Income Statement of a Club or Society
(Calculation of the result of extra activities)
Although buying and selling is not the main purpose of a club or society, many do carry out a
trading activity. Many clubs operate a shop or a café where goods are bought and sold. At
the end of the financial year an Income Statement should be prepared for each separate
trading activity to show the profit earned on that activity.
The Income Statement of a club or society is prepared in exactly the same way as that for a
business.
In a normal business, the net profit/loss is transferred to capital account (net profit is added
to year beginning capital in Statement of Financial Position): in a club or society the net
profit/loss on a trading activity which is calculated in Income Statement should be transferred
to Income and Expenditure Account.

If there is a net profit it should be written under Incomes
And
If there is a net loss it should be written under Expenses in Income and Expenditure
Account.
Example 02
The treasurer provided the following information for the year ended 31 December 2017.
$
Receipts from shop sales 4 386
Purchases of shop inventory 2 230
Shop inventory 1 January 2017 320
Shop inventory 31 December 2017 410
Wages – Shop assistant 1 125
Required:
Prepare the Income Statement of the SSS Sports Club for the year ended 31 December
2017.
SSS Sports Club,
Income Statement for the year ended 31 December 2017
$ $

Calculation of Sales and Purchases
As the accounts of a club or society are often incomplete it is often necessary to calculate
credit purchases (and sometimes credit sales if goods are sold on credit) before the
preparation of the Income Statement.
The same principles applied when calculating these figures for a business which has not got
a complete set of accounting records are followed.
Example 03
The SSS Sports Club has a shop where members can purchase sportswear. All the sales
are made for cash all purchases are made on credit terms.
The treasurer provided the following information.
$
Trade Payables 1 January 2015 270
Trade Payables 31 December 2015 420
Payments made to Trade Payables during the year 3350
Calculate the purchases for the year ended 31 December 2015.
SSS Sports Club
Purchase Ledger Control Account
Subscriptions Account
The receipts and payments account shows the amount of subscriptions received during the
financial year, but the income and expenditure account shows the amount of subscriptions
relating to the financial year. This means that the amount received must be adjusted for any
subscriptions owed by members and any subscriptions paid in advance by members. (see
Example ) The calculation of the amount relating to the financial year may be shown in the
form of a ledger account known as a subscriptions account.
This may be regarded as the account of the members in the books of the organization.
Subscriptions owing by members will appear as a debit balance as they are a current asset
to the club or society. Subscriptions paid in advance by members will appear as a credit
balance as they are a current liability because the club or society has an obligation to
provide a period of membership which has already been paid for. It is possible to have two
balances pn a subscriptions account as the account is for all the members and some may
have paid subscriptions in advance and some may not have paid their subscription.

At the end of the financial year the account is closed by a transfer to the income and
expenditure account of the amount relating to that financial year.
General Structure of a Subscription Account
Subscription Account
1 Jan Bal. b/d (Accrual Sub.) ×××1 Jan Bal. b/d (Prepaid Sub.) ×××
31 Dec
Income & Expenditure A/C
(Relevant Sub.) ××××31 Dec.
Receipts & Payments A/C
(All sub. Received) ××××
Bad debts ×
31 Dec. Bal. c/d(Prepaid Sub.) ×××31 Dec. Bal. c/d(Accrual Sub.) ×××
×××××× ××××××
1 Jan Bal. b/d (Accrual Sub.) ×××1 Jan Bal. b/d (Prepaid Sub.) ×××
Example 04
members.
On 1 January 2017 there were $120 subscriptions owing by members and $200
subscriptions in advance.
During the year ended 31 December 2017 the club received subscriptions totaling $ 6 260
from members. This included subscriptions of $10 each from 14 members for the following
financial year. On 31 December 2017 subscriptions of $10 each for the current financial year
still outstanding from 16 members.
During the year ended 31 December 2017 the club received $100 from the accrual
subscription as at 1 January 2017 and the remaining balance is irrecoverable and the club
decided to write off this amount as bad debts.
Required:
Prepare the subscriptions account of SSS Sports Club for the year ended 31 December
2017 and identify the relevant amount of subscription for the year.

Subscriptions Account
Q1. Explain why the amount received from members appears on the credit of a
subscriptions account.
Q2 Explain why subscriptions accrual from members are a current asset of a club.
Q3. Explain why subscriptions prepaid by members are a current liability of a club.
Q4. Explain why the amount shown for subscriptions in a receipts and payments account
is not necessarily the same as that shown in an income and expenditure account.
The meeting of the Royal British Bowmen in the grounds of Erthig, Denbighshire - 1823
(Denbighshire is a county in north-east Wales)
Artist : Bennett, engraver. Townshend, J., fl. 1822, artist.

Income and Expenditure Account
An income and expenditure account compares the gain (incomes) of the club with the
expenses of running the club. If the gains are more than the expenses the difference is
referred to as a surplus or excess of income over expenditure (this is known as the net
profit in a normal business). If the gains are less than the expenses the difference is
referred to as a deficit/shortage or excess of expenditure over income (this is known as
the net loss in normal business).
An income and expenditure account is prepared using the same principles as those applied
in the preparation of a profit and loss account of a trading business.
It is important to remember that :.
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Example 05
The following receipts and payments account was prepared for the year ended 31
December 2016.
SSS Sports Club,
Receipts and Payments account for the year ended 31 December 2016.
2016
Jan. 01 Balance b/d 5 672
2016
Dec.31 Purchases of shop inventory 4 260
2016
Dec.31 Subscriptions 11 720 Wages – shop assistant 2 600
Receipts from shop 7 920 - Athletic coach 5 400
Competition entrance fees 2 200 Rates & insurance 656
Sports equipment 5 900
Competition prizes 1 456
Balance c/d 5 000
27 512 27 512
2017
Jan. 01 Balance b/d 5 000
The treasurer also provided the following additional information:
1. On 31 December 2016:
Insurance prepaid amounts to $56.
Wages of athletics coach outstanding amount to $100.
25 members still owe their annual subscription of $40 each for the current financial
year.
8 members have paid their annual subscription of $40 each for the following
financial year.
Sports equipment is to be depreciated by $3530.
2. The profit on the Club‟s shop for the year ended 31 December 2016 was $1 200
(Calculated in a separate Shop‟s Income Statement.)
Required:
Prepare the Income and Expenditure account of the SSS Sports club for the year ended 31
December 2016.

SSS Sports Club,
Income & Expenditure Account for the year ended 31 December 2016
$ $
Q1. State the equivalent term used by a business for each of the following terms used by a
club.
(a) Deficit/Shortage
(b) Income and expenditure account.
Q2. Explain why a club should set off the expenses of any fund-raising activity against the
income from that activity.
Did you know?
Rolex SA is owned by the private Hans Wilsdorf Foundation, which is registered as a charity and
does not pay corporate income taxes.. So basically, Rolex pays their employees and give the rest of
their profit to charity, that's why they are considered a 'non-profit company.

Accumulated Fund
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Accumulated Fund can be calculated by applying the same formula used to calculate the
capital of a profit oriented business.
In a profit oriented business Assets = Capital + Liabilities
In a club or society Assets = Accumulated Fund + Liabilities
An accumulated fund is the capital fund of a non-profit organization. ... The term accumulated fund can also
be used as a generic term to describe any fund that accumulates money over time for a particular purpose,
although it is most commonly used in conjunction with a non-profit organization.
Accumulated Fund - Investopedia
Statement of financial position of a club or society
A non-profit organization also should prepare a statement to identify their financial position
on a particular day like a normal business. The statement of financial position is based on
basic accounting equation. But instead of capital, accumulated fund of the society should be
shown after assets.
General Structure of a statement of financial position of a club
……………. (name of the club)
Statement of Financial Position as at ………… (Date)
Non – Current Assets Cost ($) Accumulated
Depreciation($)
Net Book
Value (NBV)
($)
Club house ××××× (×××) ×××
Fixtures ××××× (×××) ×××
××××× (××××) ×××××
Current Assets
Inventory of café ××
Accrual subscriptions ×××
Trade receivables of café ×××
Bank ××× ×××××
Total Assets ×××××
Accumulated Fund
Accumulated Fund as at year
beginning
××××
Add: - Surplus ×××
Accumulated Fund as at year end ××××
Life membership Fund ×××
Non-Current Liabilities
Bank loan ×××
Current Liabilities
Prepaid Subscriptions ×××
Trade Payables of café ××× ×××
Total Accumulated Fund and Liabilities ×××××

Past Paper Questions
MCQ questions
Oct./Nov. 2017 – Paper 1 – Variant 12
May/June 2017 – Paper 1 – Variant 12

A Club of Gentlemen
Artist : Joseph Highmore (1692–1780)

24Accounting with Sanjaya Sir

Club (organization)
From Wikipedia, the free encyclopedia
A club is an association of two or more people united by a common interest or goal. A service
club, for example, exists for voluntary or charitable activities; there are clubs devoted to
hobbies and sports, social activities clubs, political and religious clubs, and so forth.
A veiw of the bar in the Savile Club after its refurbishment in 2009

Model questions.
1. (a) Explain the term „accumulated fund‟ in connection with the accounts of a non – profit
organisation.
(b)The following balances appeared in the books of the Winners Sports Club on 30
September 2017.
$
Clubhouse 100 000
Equipment 20 800
Subscriptions prepaid by members 4 000
Refreshments inventory 4 080
Trade Payables for refreshments inventory 3 400
Cash 1 020
Bank overdraft 11 920
Insurance prepaid 760
(c) On 1 October 2017 the Winners Sports Club had prepaid insurance amounting to
$760.
On 1 December 2017 the club paid $4 800 by cheque for one year‟s insurance to 30
November 2018.
.
(d) The Winners Sports Club has 300 members who pay an annual subscription of $800.
The following information is available.
1. On 1 October 2017, 5 members had paid their subscriptions in advance for the
financial year ending 30 September 2018.
2. During the year ended 30 September 2018, 280 members paid their annual
subscriptions in full.
3. At 30 September 2018 subscriptions due from 15 members remained unpaid.
Required:
1. Calculate the accumulated fund of the Winners Sports Club at 30 September 2018.
Show your workings.
2. Prepare the insurance account as it would appear in the ledger of the Winners Sports
Club for the year ended 30 September 2018.
Show clearly the amount transaferred to the income and expenditure account.
Bring down the balance on 1 October 2018
3. Prepare the subscriptions account as it would appear in the ledger of the Winners
Sports Club for the year ended 30 September 2018.
Bring down the balance on 1 October 2018.

2. The SL Sports Club was formed on 1 May 2017.
The treasurer produced the following information for the year ended 30 April 2018.
Receipts and Payments Account for the year ended 30 April 2018.
$ $
Receipts Payments
Subscriptions 27 200 General expenses 5 720
Sale of tickets for open day 13 000 Insurance 2 680
Loan from a member 4 000 Purchase of equipment 14 000
Expenses of open day 7 800
Rent of premises 9 680
30 April 2018 Bal. c/d 4 320
44 200 44 200
1 May 2018 Bal. b/d 4 320
Additional information:
1. On 30 April 2018 Subscriptions due from members amounted to $1 200 and rent due
amounted to $880.
2. The equipment is expected to have a useful life of 12 years after which time its scrap
value is expected to be $800. Depreciation is to be provided using the straight line
method.
A full year‟s depreciation is charged in the year of purchase.
Required:
(a) Prepare the income and expenditure account of the SL Sports Club for the year ended
30 April 2018.
(b) Select one of the items appearing in the receipts and payments account which should
not be included in the income and expenditure account and explain why it does not
appear.
(c) Select one of the items appearing in the income and expenditure account which does
not appear in the receipts and payments account and explain why it does not appear.
(d) Prepare Statement of Financial Position as at 30 April 2018.
For extra readings….
A Non-profit IPO? Warren Buffet Says ‘Yes’
By Paul Lamb
Can a private non-profit organization go public by selling shares of its organization through an Initial Public Offering
(IPO), just like businesses do when raising investment dollars?
Investment and tax law say no but an innovative nonprofit group serving the homeless has another take. Homeward
Bound of Marin in California recently launched an “IPO” in an attempt to raise $1 Million for a new housing complex
for families moving out of homelessness. In fact Warren Buffet has lent his name to the effort, purchasing the first
$50 share himself.
Why isn‟t the Securities and Exchange Commission and the IRS going after Mr. Buffet and his charitable co-
conspirators? Well, because Homeward Bound‟s IPO is an “Immediate Public Opportunity” and not an Initial Public
Offering.
The organization‟s Immediate Public Opportunity is a clever re-branding of an IPO where charitable donations are
recast as “shares.” By purchasing shares stockholders do not actually own stock or shares in Homeward Bound or
any of its assets. The fundraising shares simply offer shareholders an opportunity to “take stock in their community.”
Please go to page no 41

3. The following terms are used in connection with non-trading organisations such as
clubs.
Required:
(a) Explain each of the following terms
(1) Income and expenditure account.
(2) Accumulated fund
The Silent Music Society was formed some years ago. It has 80 members who each pay an
annual subscription of $200.
On 1 April 2017 the Silent Music Society had the following assets.
$
Musical instruments(Net Book Value) 6 000
Balance at bank 11 050
Subscriptions due from members 4 000
Rent of premises prepaid 1 400
The treasurer provided the following information relating to the year ended 31 March 2018. All
receipts were paid into the bank and all payments were made by cheque.
$ $
Subscriptions received from members
For the year ended 31 March 2017 4 000
For the year ended 31 March 2019 3 200 23 200
Receipts from concert 9 500
Expenses of concert 6 250
Rent of premises
For the year ended 31 March 2019 2 100 9 100
Insurance 1 625
Proceeds of sale of musical instruments 3 500
Purchase of new musical instruments 16 750
Required:
(b) Prepare the receipts and payments account of the Silent Music Society for the year
ended 31 March 2018. Balance the account at 31 March and bring down the balance on
1 April 2018.
(c) Prepare the subscriptions account as it would appear in the ledger of the Silent Music
Society for the year ended 31 March 2018.
Balance the account at 31 March and bring down the balance on 1 April 2018.

4. King country Sports Club had the following balances on 1 August 2017.
$
Fixtures and fittings 11 000
Stock of refreshments 1 700
Subscriptions in advance 375
Rent owing 2 000
The following is a summary of the receipts and payments for the year ended 31 July 2018.
Receipts and Payments Account for the year ended 31 July 2018.
$ $
Receipts Payments
Balance at 1 August 2017 2 450 Rent 14 500
Subscriptions 15 050 Purchase of refreshments 7 000
Sale of refreshments 10 000 Sundry expenses 4 750
31 July 2018 Bal. c/d 1 250
27 500 27 500
1 August 2018 Bal. b/d 1 250
On 31 July 2018:
1. The club held inventory of refreshments costing $2 400.
2. Subscriptions in arrears amounted to $500.
3. The fixtures and fittings were valued at $10 000.
Required:
(a) Calculate the accumulated fund of the King country Sports Club on 1 August 2017.
(b) Calculate the profit made on the sale of refreshments.
(c) Calculate the subscriptions for the year ended 31 July 2018.
(d) Identify two differences between a receipts and payments account and an income and
expenditure account.
From Page no. 39
All money raised goes toward the housing complex capital campaign.
Says Homeward Bound‟s Executive Director, Mary Kay Sweeney, “This IPO offers the chance for people, groups, or
businesses to invest at the same level as Mr. Buffett.”
Homeward Bound has taken it one step further in mimicking the traditional IPO. For purchasing at least one $50
share each shareholder receives a shares certificate and an annual report which details how the money is used and
the impact of dollars spent on the community. Homeward Bound shareholders are even invited to attend an Annual
Shareholder Meeting with other investors.
Through the current campaign the group has already raised over $163,000 toward their $1 Million goal. During a
similar non-profit IPO in 2008 Homeward Bound successfully raised over $1 Million for a housing and job training
center for the homeless.
Hats off to Homeward Bound of Marin and their non-profit IPO. Not only have they pioneered a new fundraising
strategy, but more importantly they offer an important reminder to focus on human investments and not just the
financial kind. Warren Buffet or not, it‟s an investment worth making.

5. The BSC Sports Club was formed on 1 August 2017.
The treasurer produced the following information for the year ended 31 July 2018.
$ $
Receipts Payments
Subscriptions 29 200 Sports equipment 18 000
Snack bar sales 21 800 Snack bar supplies 15 700
Barbecue ticket sales Barbecue expenses 1 500
Staff wages:
Snack bar staff 4 200
General staff 4 860
Rent 4 320
Insurance 3 320
Repairs and maintenance 3 680
1. On 31 July 2018
20 members each owed the club $100 for their subscription for the current year.
4 members had each paid $100 subscription for the year ending 31 July 2019.
2. On 31 July 2018:
$
Trade Payables for snack bar supplies were owed 1 700
Inventory of snack bar supplies was valued at 2 400
Rent prepaid amounted to 160
General expenses accrued amounted to 120
3. The sports equipment is to be depreciated using the straight line method at 10% per
annum. A full year‟s depreciation is charged in the year of purchase.
Required:
(a) Prepare an Income Statement for snack bar of the BSC Sports Club for the year ended
31 July 2017.
(b) Prepare the income and expenditure account of the BSC Sports Club for the year
ended 31 July 2018.

6.The Rich Social Club offers a range of activities to members, and a cafeteria as a meeting
place for refreshments.
Each member pays a subscription of $40 per annum and membership of the club was 500
members in 2017.
Receipts and Payments Account for the year ended 31 December 2017
$ $
Balance b/d 1 720 Refreshment purchases 15 200
Membership subscriptions for
the year ended 31 December :
Wages and salaries 30 000
2016 640 Electricity 1 500
2017 17 200 Rates 2 850
2018 1 680 Sundry expenses 6 250
Refreshment sales 55 940 Loan interest paid 800
8% Bank loan receipt 25 000 Building works 20 000
Sale of equipment 3 500 Equipment purchase 8 700
Balance c/d 20 380
105 680 105 680
(i) Subscriptions:
• On 31 December 2016, 20 members had not paid their membership subscriptions for
2016
• On 31 December 2016, 56 members had paid in advance for 2017.
• All subscriptions for 2016 which were unpaid on 31 December 2017 are to be
considered irrecoverable and written off as bad debts
• On 31 December 2017, 14 members had not paid their membership subscriptions for
2017.
(ii) Expenses are to be apportioned to the cafeteria trading account at the rate of:
• 40% wages and salaries
• 20% electricity
• 20% rates.
(iii) The additional 8% Bank loan was taken out on 1 April 2017.
(iv) Building works were undertaken during the year. An extension to the clubhouse was built at
a cost of $15 000 and the existing clubhouse was redecorated at a cost of $5 000.
(v) The equipment sold in 2017 was purchased on 1 June 2014 at a cost of $6 400.
(vi) A full year‟s depreciation is charged on all assets owned on 31 December at the following
rates:
• Clubhouse 2% per annum using the straight line method
• Equipment 25% per annum using the reducing balance method.

(vii) Other balances:
31 December 2016 31 December 2017
$ $
Clubhouse (cost $50 000) 35 000 ?
Equipment (cost $30 000) 15 000 ?
Subscriptions in arrears ? ?
Subscriptions in advance ? ?
Stocks of refreshments 8 600 7 450
Creditors for refreshment purchases 1 400 870
Rates accrued 200 –
Rates prepaid – 450
8% Bank loan 10 000 35 000
Accumulated fund 47 280 ?
Required:
(a) Explain two differences between a receipts and payments account and an income and
expenditure account.
(4)
(b) Prepare for the year ended 31 December 2017, the:
(i) Subscriptions account
(6)
(ii) Cafeteria trading account
(6)
(iii) Income and expenditure account.
(15)
(c) Prepare the Statement of Financial Position at 31 December 2017.
(09)
For PowerPoint Presentation Slides (Short Notes) :
https://www.slideshare.net/SanjayaJayasundara/accounting-for-non-profit-making-organisations
All the best children….!
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clubs & societies : final accounts of non - profit organisations

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