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SS2: FINANCIAL ACCOUNTING - 2ND TERM

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Illustration 2

3SC club charges its members an annual subscription. On 1st January 1997, some members have not paid their subscriptions of N1,000 for the year 1996. In December 1996, some members paid in Advance N180 for 1997.

During the year 1997, we received a subscription of N10,000. At the close of the year 31st December 1997, some members have not paid N150 subscription, while some paid their subscription in advance for next year N500.

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