Exam BA3 Topic 4 Question 294 Discussion

Actual exam question for CIMA's BA3 exam
Question #: 294
Topic #: 4
A club receives subscriptions during 2006 of £4600. Of these £500 related to subscriptions in respect of 2005 and £400 related to subscriptions in advance for 2007.
The accounts for 2005 included an accrual of £600 for subscriptions in arrears; the balance of £100 which has still not been received, should be written off.
The figure for subscriptions in the income and expenditure account for 2006 will be

Suggested Answer:

£3596

by jeanettdayimani at Dec 24, 2025, 08:47 PM

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jeanettdayimani
2025-12-24 20:47:57
Kindly explain or show steps on how you derived to the answer 3596 I got 4200
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