Cambridge International AS & A Level
ACCOUNTING 9706/33
Paper 3 Financial Accounting May/June 2025
INSERT 1 hour 30 minutes
INFORMATION
*9065430959-I*
● This insert contains all of the sources referred to in the questions.
● You may annotate this insert and use the blank spaces for planning. Do not write your answers on the
insert.
This document has 8 pages. Any blank pages are indicated.
DC (LK) 340783/3
© UCLES 2025 [Turn over
, 2
Source A for Question 1
Tophill Social Club, located in the small town of Tophill, provides social activities to its members.
Selected balances are shown as follows:
At 31 December
2024 2023
$ $
Club equipment – carrying value 38 800 37 600
Soft drinks inventory 1 900 1 680
Subscriptions received in advance 1 200 1 900
Subscriptions in arrears 2 800 2 200
Soft drinks’ suppliers payable 6 500 7 300
Club expenses accrued 5 400 8 800
The treasurer of the club also produced the following receipts and payments account for the year
ended 31 December 2024.
$ $
Balance b/d 26 800 Purchase of equipment 14 400
Subscriptions 124 000 Suppliers of soft drinks 20 800
Life membership fees 8 000 Vending machine rental 10 400
Proceeds from sale of equipment 3 150 Club expenses 69 300
Sales of soft drinks 36 000 Social activities 41 000
Balance c/d 42 050
197 950 197 950
Further information is also available.
1 The club started receiving life membership fees on 1 January 2023. It is the club’s policy to spread
these fees over ten years equally. Life membership fees, $500, were included in the 2023 income
and expenditure account.
2 Club equipment, with a carrying value of $3500, was sold in 2024.
3 The club operates a vending machine selling soft drinks. Renting the vending machine at a
monthly charge of $800 is the only expense of operating the vending machine.
4 A deposit of $4700 had been paid for a social activity to be held in March 2025.
© UCLES 2025 9706/33/INSERT/M/J/25
ACCOUNTING 9706/33
Paper 3 Financial Accounting May/June 2025
INSERT 1 hour 30 minutes
INFORMATION
*9065430959-I*
● This insert contains all of the sources referred to in the questions.
● You may annotate this insert and use the blank spaces for planning. Do not write your answers on the
insert.
This document has 8 pages. Any blank pages are indicated.
DC (LK) 340783/3
© UCLES 2025 [Turn over
, 2
Source A for Question 1
Tophill Social Club, located in the small town of Tophill, provides social activities to its members.
Selected balances are shown as follows:
At 31 December
2024 2023
$ $
Club equipment – carrying value 38 800 37 600
Soft drinks inventory 1 900 1 680
Subscriptions received in advance 1 200 1 900
Subscriptions in arrears 2 800 2 200
Soft drinks’ suppliers payable 6 500 7 300
Club expenses accrued 5 400 8 800
The treasurer of the club also produced the following receipts and payments account for the year
ended 31 December 2024.
$ $
Balance b/d 26 800 Purchase of equipment 14 400
Subscriptions 124 000 Suppliers of soft drinks 20 800
Life membership fees 8 000 Vending machine rental 10 400
Proceeds from sale of equipment 3 150 Club expenses 69 300
Sales of soft drinks 36 000 Social activities 41 000
Balance c/d 42 050
197 950 197 950
Further information is also available.
1 The club started receiving life membership fees on 1 January 2023. It is the club’s policy to spread
these fees over ten years equally. Life membership fees, $500, were included in the 2023 income
and expenditure account.
2 Club equipment, with a carrying value of $3500, was sold in 2024.
3 The club operates a vending machine selling soft drinks. Renting the vending machine at a
monthly charge of $800 is the only expense of operating the vending machine.
4 A deposit of $4700 had been paid for a social activity to be held in March 2025.
© UCLES 2025 9706/33/INSERT/M/J/25
