OxfordAQA IGCSE Accounting: Clubs and non-profit making organisations (9215) – 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.

These questions follow the clubs and non-profit making organisations part of section 3.4 of the OxfordAQA International GCSE Accounting (9215) specification, version 1.2, for exams from May/June 2026 onwards. Read the study guide first, or use the revision notes. Course pages: OxfordAQA IGCSE Accounting hub, checklist and free diagnostics.

All amounts are in dollars. All clubs are invented. Questions 8 to 10 share one set of information.

Questions

1. State two differences between a receipts and payments account and an income and expenditure account. [2]

2. Wren Valley Netball Club began the year with equipment at net book value 9,500, bank 2,700 and subscriptions owing 180. It owed a kit supplier 340 and had received 120 of subscriptions in advance. Calculate the accumulated fund at the start of the year. [3]

3. The club received 11,350 in subscriptions during the year. Subscriptions owing were 180 at the start and 260 at the end. Subscriptions received in advance were 120 at the start and 90 at the end.

(a) Calculate the subscriptions income for the year. [3] (b) State where each closing balance appears in the statement of financial position. [1]

4. The club’s court hire paid in the year was 4,800. Court hire owing was 400 at the start and 450 at the end. Insurance paid was 780. Insurance prepaid was 120 at the start and 150 at the end.

(a) Calculate the court hire expense. [2] (b) Calculate the insurance expense. [2]

5. The club sold an old scoreboard that cost 2,400 and had accumulated depreciation of 1,500. The sale price was 1,100.

(a) Calculate the net book value at the date of sale. [1] (b) Calculate the profit or loss on disposal and say whether it is income or expenditure. [2] (c) State whether the sale price appears in the receipts and payments account. [1]

6. The club runs a kit shop. Sales were 6,400. Opening inventory was 410 and closing inventory 520. The club paid suppliers 4,050. Suppliers were owed 340 at the start and 275 at the end. Prepare the kit shop trading account. [5]

7. Tern Hill Chess Society lets its room to other groups. Cash received for room hire was 2,640. Hire due from groups was 200 at the start and 360 at the end. Hire received in advance was nil at the start and 150 at the end.

(a) Calculate the room hire income for the year. [3] (b) State how the closing amount due is shown in the statement of financial position. [1]

8. Tern Hill Chess Society’s year ended 31 March 2026. At 1 April 2025 it held equipment at cost 2,400 with accumulated depreciation 960, bank 1,150 and subscriptions owing 90. It had received 60 of subscriptions in advance and owed 200 for hall rent. The bank summary for the year shows receipts of subscriptions 3,900, tournament entry fees 1,260 and donations 400, and payments of hall rent 2,400, new chess clocks 640, prizes 520, insurance 310 and printing 180. Prepare the receipts and payments account for the year. [6]

9. Use question 8 and these year-end facts: subscriptions owing 130, subscriptions in advance 80, hall rent owing 250, insurance prepaid 70. Depreciation is 20% straight line on the cost of equipment held at the year end. Prepare the income and expenditure account for the year ended 31 March 2026. [8]

10. Use questions 8 and 9. Prepare the statement of financial position at 31 March 2026, showing the accumulated fund. [8]

11. Wren Valley Netball Club’s income was 22,400 and expenditure 24,100 this year. Last year it had a surplus of 900. Subscriptions fell from 12,000 to 11,800. Court hire expense rose from 9,200 to 10,400. Kit shop gross profit fell from 2,300 to 1,600.

(a) State the result for this year. [1] (b) Using the figures, give two reasons for the change in result. [2] (c) Suggest two actions the committee could take. [2]

12. A club buys equipment for 6,000.

(a) Calculate the annual depreciation using straight line at 20% on cost. [1] (b) Calculate the depreciation for each of the first two years using reducing balance at 25%. [2] (c) State the net book value after two years under reducing balance. [1]

Answers

1. Any two differences, such as: the receipts and payments account is cash only, whereas the income and expenditure account is on the accruals basis [1]; the receipts and payments account includes capital items and the opening and closing bank balance, whereas the income and expenditure account excludes capital items and includes depreciation [1]. [2] Examiner insight: Two distinct points are needed. Writing “one shows cash and one shows income” is thin; say what each includes or leaves out.

2. Assets: 9,500 plus 2,700 plus 180 = 12,380 [1]. Liabilities: 340 plus 120 = 460 [1]. Accumulated fund = 12,380 less 460 = 11,920 [1]. [3] Examiner insight: Subscriptions received in advance is a liability, not an asset. Setting the working out as assets less liabilities makes errors easy to spot.

3. (a) 11,350 less 180 [1] plus 260 [1] plus 120 less 90 = 11,460 [1]. [3] (b) Subscriptions owing (260) is a current asset and subscriptions in advance (90) is a current liability. [1] Examiner insight: A subscriptions account written out in full shows which adjustment you meant, so a slip in one line is easier to separate from a method error.

4. (a) 4,800 less 400 plus 450 [1] = 4,850 [1]. (b) 780 plus 120 less 150 [1] = 750 [1]. [4] Examiner insight: Owing and prepaid move in opposite directions. Check your answer for sense: a prepayment at the end should reduce the expense.

5. (a) 2,400 less 1,500 = 900 [1]. (b) 1,100 less 900 = 200 profit [1], which is income in the income and expenditure account [1]. (c) Yes, the 1,100 is a receipt in the receipts and payments account [1]. [4] Examiner insight: A profit or loss on disposal is measured against net book value, not cost. Remember that the sale price and the profit are different figures that appear in different statements.

6. Purchases = 4,050 less 340 plus 275 = 3,985 [1]. Cost of sales = 410 plus 3,985 less 520 = 3,875 [1]. Gross profit = 6,400 less 3,875 = 2,525 [1]. Layout: sales 6,400 [1]; opening inventory, purchases and closing inventory shown to reach cost of sales 3,875 and gross profit 2,525 [1]. [5] Examiner insight: A labelled trading account with a title and each line named gains more than a list of sums. Adjust purchases for the supplier balances before placing them in the account.

7. (a) 2,640 less 200 plus 360 [1] less 150 [1] = 2,650 [1]. (b) Amount due 360 is a current asset (other receivable) [1]. [4] Examiner insight: Income due raises income, while income received in advance lowers it. Say which is which in a short note if a question allows explanation.

8. Receipts side: balance b/d 1,150 [1], then subscriptions 3,900, tournament entry fees 1,260 and donations 400 [1]. Payments side: hall rent 2,400, new chess clocks 640, prizes 520, insurance 310 and printing 180 [1]. Payments total 4,050 [1]. Closing balance c/d = (1,150 plus 5,560) less 4,050 = 2,660 [1]. Both totals agree at 6,710 [1]. [6]

Receipts	Amount	Payments	Amount
Balance b/d	1,150	Hall rent	2,400
Subscriptions	3,900	New chess clocks	640
Tournament entry fees	1,260	Prizes	520
Donations	400	Insurance	310
		Printing	180
		Balance c/d	2,660
Total	6,710	Total	6,710

Examiner insight: This account records cash only, so the new clocks appear and the owing, prepaid and depreciation details do not. Putting adjusted figures here can cost credit.

9. Subscriptions = 3,900 less 90 plus 130 plus 60 less 80 = 3,920 [1]. Hall rent = 2,400 less 200 plus 250 = 2,450 [1]. Insurance = 310 less 70 = 240 [1]. Depreciation = 20% of (2,400 plus 640) = 608 [1]. Income = 3,920 plus 1,260 plus 400 = 5,580 [1]. Expenditure = 2,450 plus 240 plus 520 plus 180 plus 608 = 3,998 [1]. Surplus = 1,582 [1]. Correct title and headings, with the clocks excluded from the account [1]. [8]

Item	Amount
Subscriptions	3,920
Tournament entry fees	1,260
Donations	400
Total income	5,580
Hall rent	2,450
Insurance	240
Prizes	520
Printing	180
Depreciation	608
Total expenditure	3,998
Surplus	1,582

Examiner insight: Show a separate working for each adjustment. The clocks purchase must not appear, but its effect on depreciation should.

10. Opening fund = (1,440 plus 1,150 plus 90) less (60 plus 200) = 2,420 [1]. Equipment: cost 3,040, accumulated depreciation 1,568 (960 plus 608), net book value 1,472 [1]. Current assets: subscriptions owing 130, prepaid 70, bank 2,660, total 2,860 [1]. Current liabilities: subscriptions in advance 80, hall rent owing 250, total 330 [1]. Net assets = 1,472 plus 2,860 less 330 = 4,002 [1]. Accumulated fund = 2,420 plus surplus 1,582 = 4,002 [1]. Headings: non-current assets, current assets, current liabilities, accumulated fund [1]. Statement title and date [1]. [8] Examiner insight: Both halves of the statement must agree. If they do not, check the closing bank figure from the receipts and payments account first.

11. (a) Deficit of 22,400 less 24,100 = 1,700 [1]. (b) Court hire expense rose by 1,200 [1]; kit shop gross profit fell by 700 (and subscriptions fell by 200) [1]. (c) Any two sensible actions, such as raising the subscription [1]; reviewing kit prices or supplier costs [1]. [5] Examiner insight: Comments using numbers from the question score better than general advice. Link each action to the cause you identified.

12. (a) 20% of 6,000 = 1,200 [1]. (b) Year 1: 25% of 6,000 = 1,500 [1]. Year 2: 25% of (6,000 less 1,500) = 1,125 [1]. (c) 6,000 less 1,500 less 1,125 = 3,375 [1]. [4] Examiner insight: Reducing balance applies the percentage to net book value, not cost. Show the opening net book value for each year.

Where marks are usually lost

• Using subscriptions received as income without adjusting for arrears and advance.
• Reversing the adjustment for opening and closing figures.
• Including equipment purchases or sale proceeds in the income and expenditure account.
• Forgetting the opening accumulated fund, so the statement of financial position does not balance.
• Leaving depreciation out, or charging it on the wrong figure.
• Showing café or shop sales rather than gross profit in the income and expenditure account.
• Calling the overall result a profit instead of a surplus or deficit.
• Giving comments with no figure and no consequence.
• Omitting the title and period or date on a statement.

Next steps

• Review the revision notes.
• Re-read the study guide.
• Visit the course hub and the checklist.
• Try the free 10-minute diagnostics.
• Book a free trial class.

Frequently asked questions

Where do students usually lose marks on club accounts in OxfordAQA International GCSE Accounting 9215? Common losses are using subscriptions received as income without adjusting for arrears and advance, including equipment purchases or sale proceeds in the income and expenditure account, and forgetting the opening accumulated fund.

What should a club’s income and expenditure account show for a café or shop? Show only the gross profit from the café or shop trading account, not its sales. Showing sales in the income and expenditure account is a common mistake.

What should I call a club’s overall result? Call it a surplus or a deficit, not a profit. Using profit is a common way to lose marks.

How should I set out club statements and comments? Give each statement a title with the period or date, and back each comment with a figure and a consequence. Comments with no figure earn little.

Official syllabus

OxfordAQA International GCSE Accounting (9215), version 1.2, for International GCSE exams May/June 2026 onwards, section 3.4 Preparation of financial statements (clubs and non-profit making organisations), published by OxfordAQA.