OxfordAQA A-Level Accounting: Clubs and non-profit making organisations (9615) – Practice Questions

These are original questions written for Marlbridge, for revision and practice on this content. They are not reproduced past-paper questions, and they do not replicate the exam’s exact structure, question count or mark tariffs – examination boards hold copyright in their own papers. Use these alongside the official past papers from your board or school.

Here you practise section 3.2.8, Clubs and non-profit making organisations, of the OxfordAQA International AS and A-level Accounting (9615) specification, Version 1.2 (International AS exams May/June 2025 onwards; International A-level exams May/June 2026 onwards). Section 3.2.8 is International A-level only, within the Paper 3: Financial Accounting content. Clubs and numbers are invented; amounts are in US dollars.

First read the club accounts study guide or club accounts revision notes. Also: free diagnostics, printable checklist, hub page.

Questions

1. A club treasurer says: “Our bank balance rose by 2,400 this year, so we made a surplus of 2,400.” Give two reasons why the treasurer may be wrong. [2]

2. Quernmoor Amateur Dramatic Society: at 1 April 2025 subscriptions in arrears were 420 and in advance 260. During the year 11,780 was received and the committee wrote off 70 of the opening arrears. At 31 March 2026 subscriptions in arrears were 350 and in advance 495. Prepare the subscriptions account and state the net subscription income for the year. [5]

3. Wintergarth Swimming Club had these balances at 1 September 2025: pool equipment 18,400; minibus 12,600; café inventory 730; cash 2,150; bank overdraft 1,840; subscriptions in arrears 180; subscriptions in advance 620; café suppliers 410; life membership fund 3,900. Calculate the accumulated fund at 1 September 2025. [4]

4. Ashenhope Hockey Club’s café: takings 17,950; paid to suppliers 9,860; suppliers owed 640 at the start and 515 at the end; inventory 1,120 at the start and 1,380 at the end; café assistant’s wages 4,200. One-quarter of the club’s electricity of 2,960 relates to the café. Prepare the café trading account and calculate the café profit. [6]

5. Fellowmere Sailing Club: at 1 January 2025 the life membership fund was 8,250; life fees received before 2025 totalled 15,000. In 2025 three new life members paid 1,800 each. Each fee is released over 15 years, starting in the year received.

(a) Calculate the amount released to the income and expenditure account for 2025. [2] (b) Calculate the life membership fund at 31 December 2025. [1] (c) State where each of your answers to (a) and (b) appears in the financial statements. [2]

6. Haddleby Allotment Society received a legacy of 12,000 for a new tool store and an unconditional gift of 150 at its open day. Explain how each receipt should be treated in the financial statements. [4]

7. Oakhythe Chess Circle’s opening bank balance was 1,860. Receipts: subscriptions 4,350; tournament entry fees 1,120; sale of old chess boards 90. Payments: hall hire 2,400; new chess clocks 780; tournament prizes 650; refreshments 410. Prepare the receipts and payments account for the year. [4]

8. Cresswold Cricket Club, year ended 30 September 2026. At 1 October 2025: pavilion (carrying amount) 56,000; mowers and equipment (carrying amount) 7,500; bar inventory 1,240; subscriptions in arrears 150; subscriptions in advance 300; bank 2,860; bar suppliers 720; rates prepaid 240.

Bank receipts: subscriptions 12,940; bar takings 15,600; match fees 3,180; donation from a local firm for new sight screens 4,000; fundraising dinner tickets 2,450.

Bank payments: bar suppliers 8,950; groundsman 7,800; match teas 1,460; rates 1,920; new sight screens 4,600; fundraising dinner costs 1,730; repairs 1,190.

At 30 September 2026: bar inventory 1,410; bar suppliers 830; subscriptions in arrears 210; subscriptions in advance 380; rates prepaid 280.

Depreciation: pavilion 1,400; mowers and equipment (including sight screens) 25% of year-end carrying amount before depreciation. The donation is capital.

(a) Calculate the subscription income for the year. [2] (b) Calculate the bar profit. [3] (c) Prepare the income and expenditure account for the year. [4] (d) Calculate the accumulated fund at 1 October 2025 and at 30 September 2026. [3]

9. Tarnbeck Choral Society, 31 December 2025, carrying amounts: piano and music library 9,400; staging 2,700. Other balances: bank 1,980; subscriptions in arrears 60; concert hall deposit prepaid 350; subscriptions in advance 240; music hire owed 180; life membership fund 1,600. The accumulated fund was 11,560 at 1 January 2025. In 2025 a piano donation of 1,500 was credited to it, and the society made a deficit of 590. Prepare the statement of financial position as at 31 December 2025. [6]

10. Ravenshollow Badminton Club charges a single annual subscription of 70.

	2024	2025
Members	140	130
Subscription income	9,800	9,100
Bar profit (loss)	1,150	(420)
Other income	1,300	1,350
Expenditure, including depreciation of 1,600	11,600	12,100
Surplus (deficit)	650	(2,070)
Bank balance at year end	4,300	3,050

The treasurer proposes raising the subscription to 85 for 2026. Evaluate the proposal. [8]

Answers

1. The bank movement includes capital items, such as a capital donation or an asset bought [1]; it ignores depreciation, accruals, prepayments and subscriptions for other years [1]. [2] Examiner insight: Give two different reasons; two examples of one reason are likely to count once.

2.

                       Subscriptions account
Balance b/d (arrears)        420  | Balance b/d (advance)           260
Income and expenditure    11,545  | Bank                         11,780
Balance c/d (advance)        495  | Written off                       70
                                  | Balance c/d (arrears)           350
                          12,460  |                              12,460

Opening balances [1]; bank [1]; write-off credited [1]; closing balances [1]; net income 11,545 - 70 = 11,475 [1]. [5] Examiner insight: Label every entry; unlabelled figures, or balances on the wrong sides, are hard to credit even when the final figure is right.

3. Assets 18,400 + 12,600 + 730 + 2,150 + 180 = 34,060 [1]. Liabilities 1,840 + 620 + 410 = 2,870 [1]. Deductions including the life fund: 2,870 + 3,900 = 6,770 [1]. Accumulated fund 34,060 - 6,770 = 27,290 [1]. [4] Examiner insight: The overdraft and advance subscriptions are deductions; adding either as an asset moves the answer by twice its value.

4.

Purchases = 9,860 - 640 + 515                         = 9,735   [1]
Cost of sales = 1,120 + 9,735 - 1,380                 = 9,475   [1]
Gross profit = 17,950 - 9,475                         = 8,475   [1]
Less café assistant's wages                             (4,200) [1]
Less café electricity 2,960 / 4                           (740) [1]
Café profit                                              3,535  [1]

Café profit 3,535 is one line of income. [6] Examiner insight: Show the purchases working; using payments of 9,860 as purchases shifts every later figure.

5. (a) (15,000 + 5,400) / 15 [1] = 1,360 [1]. (b) 8,250 + 5,400 - 1,360 = 12,290 [1]. (c) 1,360 is income in the income and expenditure account [1]; 12,290 is the life membership fund on the statement of financial position, shown separately from the accumulated fund [1]. [5] Examiner insight: Apply the stated policy; dividing only new fees, or the fund balance, by 15 is wrong.

6. The legacy is a capital receipt for a named project [1], so it is added directly to the accumulated fund (or a tool store fund) [1], because as income it would overstate the surplus [1]. The 150 gift is small and unconditional, so it is income of the year [1]. [4] Examiner insight: “Explain” needs a reason as well as a treatment for each receipt; bare statements of where items go earn limited credit.

7.

      Oakhythe Chess Circle: Receipts and payments account
Balance b/d             1,860  | Hall hire                2,400
Subscriptions           4,350  | Chess clocks               780
Tournament entry fees   1,120  | Tournament prizes          650
Sale of old boards         90  | Refreshments               410
                               | Balance c/d              3,180
                        7,420  |                          7,420

Receipts [1]; payments [1]; closing balance 3,180 [1]; totals 7,420 [1]. [4] Examiner insight: The clocks and the board sale belong here; capital items are excluded only from income and expenditure.

8. (a) 300 + 12,940 + 210 - 150 - 380 [1] = 12,920 [1]. (b) Purchases 8,950 - 720 + 830 = 9,060 [1]; cost of sales 1,240 + 9,060 - 1,410 = 8,890 [1]; bar profit 15,600 - 8,890 = 6,710 [1]. (c)

Cresswold Cricket Club: Income and expenditure account
Income: subscriptions 12,920; bar profit 6,710; match fees 3,180;
        fundraising dinner (2,450 - 1,730) 720                      23,530
Expenditure: groundsman 7,800; match teas 1,460; rates 1,880;
        repairs 1,190; depreciation pavilion 1,400;
        depreciation equipment (7,500 + 4,600) x 25% 3,025          (16,755)
Surplus for the year                                                  6,775

Rates 1,920 + 240 - 280 = 1,880 [1]; equipment depreciation 3,025 [1]; dinner shown net as 720 [1]; surplus 6,775 [1]. (d) Opening: 67,990 assets - 720 - 300 = 66,970 [1]. Add donation 4,000 [1] and surplus: 66,970 + 4,000 + 6,775 = 77,745 [1]. [12] Examiner insight: Including the sight screens or the donation in income and expenditure gives a wrong surplus and a wrong closing fund.

9.

  Tarnbeck Choral Society: Statement of financial position as at 31 December 2025
Non-current assets: piano and music library 9,400; staging 2,700      12,100
Current assets: arrears 60; deposit prepaid 350; bank 1,980             2,390
Total assets                                                           14,490
Accumulated fund at 1 January 2025                    11,560
Add piano donation                                     1,500
Less deficit                                            (590)
Accumulated fund at 31 December 2025                                   12,470
Life membership fund                                                    1,600
Current liabilities: subscriptions in advance 240; music hire 180         420
Total funds and liabilities                                            14,490

Non-current assets [1]; current assets [1]; fund plus donation [1]; less deficit, 12,470 [1]; life fund separate [1]; current liabilities and totals 14,490 [1]. [6] Examiner insight: Adding the deficit to the fund, instead of subtracting it, stops the statement balancing.

10. At 130 members, 85 gives 11,050, an increase of 1,950 [1]. Against the 2,070 deficit, a deficit of 120 would remain even if nobody left [1]. The rise is about 21% and members already fell from 140 to 130; at 115 members income would be 9,775, only 675 more [1]. The bar swung from a profit of 1,150 to a loss of 420, a change of 1,570 [1]; better pricing, stock control or staffing could close much of the gap without a fee rise [1]. Depreciation of 1,600 is non-cash, so cash is less stretched than the deficit suggests: the bank fell by 1,250 and 3,050 remains [1]. Fundraising or a phased rise are alternatives [1]. Judgement: a modest rise plus action on the bar is safer than a 21% increase that may drive members away [1]. [8] Examiner insight: Use figures on both sides and end with a supported decision; a list with no conclusion leaves marks behind.

Where marks are usually lost

• Taking cash received for subscriptions as the year’s income.
• Placing arrears or advance balances on the wrong side of the subscriptions account.
• Using supplier payments as bar purchases without adjusting for payables.
• Putting capital spending or a capital donation in the income and expenditure account.
• Forgetting the life fund or the overdraft in the accumulated fund.
• Evaluating without figures or without a final judgement.

Next steps

• Layout problems? Revisit the club accounts study guide.
• Quick recap: club accounts revision notes.
• Missing-figure practice: questions on the incomplete records topic.
• Find gaps elsewhere with all free 10-minute diagnostics.
• Track the course with the printable checklist plus the hub page.
• Book a free trial class.

Official syllabus

OxfordAQA International AS and A-level Accounting (9615) specification, Version 1.2, for International AS exams May/June 2025 onwards and International A-level exams May/June 2026 onwards (OxfordAQA): section 3.2.8, Clubs and non-profit making organisations.