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The following is a summary of the receipts and payments for the year ended 31 December, 2008 of Shadow Social Club:
Receipts:
N
Club subscriptions
3,825,000
Donations
337,500
Christmas dance
191,250
Bar takings
6,075,000
Payments:
Rates
202,500
General expenses
5,895,000
Bar purchases
4,162,500
Christmas dance expenses
33,750
Other relevant information at the beginning and end of the year are as follows:
01/01/08
31/12/08
Subscriptions due
200,500
135,000
Subscriptions paid in advance
11,250
22,500
Rates owing
101,250
112,500
Bar stock
450,000
562,500
Club premises (cost N11,250,000)
4,500,000
4,050,000
Furniture (cost N2,250,000)
675,000
Bank and cash in hand
360,000
495,000
You are required to prepare the Club's:
(a) Bar Trading Account for the year ended 31 December 2008.
(b) Income and Expenditure Account for the year ended 31 December 2008 and a Balance Sheet as at that date.
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