|
ABC Sports Club
(a) Subscriptions Account
|
2005
|
|
$
|
2005
|
|
$
|
|
Jun 1
|
Balance b/d
|
1,230
|
Jun 1
|
Balance b/d
|
100
|
|
|
Income & Expenditure a/c
|
69,826
|
|
Receipts a/c
|
70,066
|
|
|
|
|
|
|
|
|
2006
|
|
|
2006
|
|
|
|
May 31
|
Balance c/d
|
450
|
May 31
|
Balance c/d
|
1,340
|
|
|
|
71,506
|
|
|
71,506
|
(b) Rates Account
|
2005
|
|
$
|
2006
|
|
$
|
|
Jun 1
|
Balance b/d
|
60
|
May 31
|
Income & Expenditure a/c
|
490
|
|
|
Payment a/c
|
500
|
|
Balance c/d
|
70
|
|
|
|
560
|
|
|
560
|
(c) Insurance Account
|
2005
|
|
$
|
2006
|
|
$
|
|
Jun 1
|
Balance b/d
|
210
|
May 31
|
Income & Expenditure a/c
|
1,370
|
|
|
Payments a/c
|
1,500
|
|
Balance c/d
|
340
|
|
|
|
1,700
|
|
|
1,710
|
(d) Light And Heat Account
|
2006
|
|
$
|
2005
|
|
$
|
|
May 31
|
Payments a/c
|
368
|
Jun 1
|
Balance b/d
|
67
|
|
|
|
|
|
|
|
|
|
Balance c/d
|
98
|
2006
|
|
|
|
|
|
|
May 31
|
Income & Expenditure a/c
|
399
|
|
|
|
466
|
|
|
466
|
(e) Sports Equipment Account
|
2005
|
|
$
|
2006
|
|
$
|
|
Jun 1
|
Balance b/d
|
15,000
|
May 31
|
Income & Expenditure a/c ($ 45,000 x 30%)
|
13,500
|
|
2006
|
|
|
|
|
|
|
May 31
|
Payments a/c
|
30,000
|
May 31
|
Balance c/d
|
31,500
|
|
|
|
45,000
|
|
|
45,000
|
|