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Accounts (Principles of Accounts) · Accounts of not-for-profit organisations

Accounts (Principles of Accounts)Accounts of not-for-profit organisationsJAMB

A club received subscriptions of ₦150,000 during the year, including ₦10,000 for next year; ₦5,000 is still owing for this year. Find the subscription income for the year.

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Answer: A. ₦145,000

150,000 − 10,000 + 5,000 = ₦145,000.

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