The first column would be the month.  The next column would be the amount of dues paid that month.  Then going across in columns would be the calendar months.  In each month would be the monthly amortization.  The last column would then be the unamortized balance.

The rows going down would be the calendar months as well.

So if you had dues of 12,000 paid in January for annual dues, you would show in the first row of data, January, 12,000, then 1,000 in each month for the amortization.  If you were looking at the end of January, you would then have an unamortized balance of 11,000 at the far right.

The sum of the columns each month would be the dues revenues that you would recognize.

Whether they cancel before or after a fiscal year does not matter then.  Since you are recognizing dues over time, if they cancel after a fiscal year ends, that is OK.  You earned a portion of their dues during the fiscal year.  The cancellation took place afterwards and is recognized at that point.

You could build a separate schedule for cancellations.  Say if some had paid dues in July and then cancelled in January so you gave them 300 back on their 600 dues.  In January you would take out 300 from dues for that person.  You would also reduce the amortization for January to June for the 50 per month that is being recognized for the person in January to July.

This assumes you prorate dues and do not give someone a full cancellation.  If you give full cancellations that is a different matter.  Hopefully that is not the case.

Does this answer your question?  What is your dues structure?