Cuppa and Cake is a charity that runs a small caf to raise money for local children.

Cuppa and Cake is a charity that runs a small café to raise money for local children. The following information has been prepared by the treasurer for the year ended 31 December 2014.

Additional information:

Prepare. 

a. A statement of affairs to show the charity's accumulated fund at 1 January 2014. 

b. The charity's refreshment account for the year ended 31 December 2014. 

c. The charity's income and expenditure account for the year ended 31 December 2014 d the charity's statement of financial position at 31 December 2014.

Transcribed Image Text:

Receipts and payments account Balance b/d at 23 Purchase of 2 931 1 January 2014 refreshments Refreshments sales 3 620 Administration 60 Second hand book 101 Rental of premises 210 sales Greeting card sales 49 Advertising costs 80 Donations 152 Cleaning expenses 142 Donations to 484 children's charities Purchase of greeting 21 cards Balance c/d at 31 17 December 2014 3 945 3 945