What this practice covers
These questions are drawn from past CIE 0452 Accounting papers and filtered to clubs and societies. You answer, you find out immediately whether you were right, and you get the reasoning for the correct option and for each distractor. Wrong answers go to a mistakes locker so you can come back to exactly those.
Practice is free. You need an account only so your progress and your mistakes are still there next time.
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What examiners see students get wrong here
These are the errors that cost marks on clubs and societies, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Including the purchase of equipment in the income and expenditure account.
- Including depreciation in the receipts and payments account.
- Treating subscriptions in advance as an asset.
- Using the cash received as the subscriptions income without adjusting.
- Putting bar takings, rather than bar profit, into the income and expenditure account.
- Calling the result a profit instead of a surplus.
- Forgetting to calculate the opening accumulated fund when the question needs it.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Clubs and societies revision notes.