Subscriptions outstanding from the members of a club are shown on the:

The correct answer is: A. Liability side of the Balance Sheet.

Subscriptions outstanding from the members of a club are a liability of the club. This is because the club owes money to the members for the subscriptions that they have paid. Liabilities are shown on the liability side of the balance sheet.

The other options are incorrect because:

• Assets are shown on the asset side of the balance sheet.
• The debit side of the income and expenditure account shows income and expenses.
• The payment side of the receipt and payment account shows receipts and payments.

I hope this helps! Let me know if you have any other questions.