If there appears a Tournament Fund, then the expenses incurred on Tournament activities will be shown:

By way of subtracting/deducting from Tournament Fund

When tournament expenses are incurred, they are not shown in the Income and Expenditure Account. Instead, they are deducted from the Tournament Fund. This allows for a more accurate assessment of the profitability of the tournament, as it takes into account all of the tournament-related expenses. This is because a Tournament Fund is a separate fund that is specifically designated for tournament-related expenses. It is separate from other accounts to ensure clear tracking and management of tournament finances.