9. I buy wine of A for 50£ and sell it to B for £55, B pays me by a bill for 25£ and cash for £30 and I then pay to A. B's acceptence and cash for the balance, he allowing me 34 per cent. on the whole amount: Give the journal entries which would be necesary to record all these transactions in my books. 10. Give the journal entries that B would maks of the above transactions, and those of A. 10. How would " Merchandize a/c" be closed? How would "Profit and loss a/c" be closed? 11. A large business is carried on, and it is necessary to record the gross anual amount of→ 1. Discounts allowed to me; 2. D unts allowed by me; 1858. C. 4.] 3. Commission 4. Salary and wages; No. 2. Compare this paper (A) with the accompanying MS. copy (B); mark all the errors in pencil, and refer to them on a separate sheet: (A.) PRINCIPLES OF BOOK-KEEring. Time allowed, 3 hours. 1. What book is used in every system of book-keeping? 2. What book is peculiar to book-keeping by double entry? 5. Petty expences; 6. Loss from failure of dettors, unpayed bills and the like 7. Insurances made by me: 8. General trade expences, such as rent, rates, firing, gas, &c :— 3. Why are two entries made in "double entry " for every transaction? 4. (a) What check upon the accuracy of the ledger postings is gained under the double entry system? (b) In what respect is this check incomplete? 5. State which of the following accounts belong to the class "real accounts," which to "personal accounts," and which to what are sometimes termed "fictitious accounts": : Titles of Accounts: Cash, Discount, Profit and Loss, Interest, Trade Expenses, John Smith, James 6. At the opening a set of books a merchant is solvent, and there are balances to be placed in each of the following accounts: 1859. C. 4.] Maria." Cash, Goods, Bills Receivabie, Stock, Bills Payable, Ship State on which side of each account the balance must be placed. 7. On opening a set of books, excluding stock a/c, the total of the debit balances is 104,5097., and the total of the credit balances, 69,5067. What is the balance to be placed in stock a/c, and on which side should it be placed? 8. How are books balanced and closed? Describe each step clearly. 9. How could books be kept by double entry without the use of a journal? (B.) Principles of Book-keeping. Time allowed, 2 hours. 1. What book is used in every system, of book-keeping? 2. What book is peculiar to bookkeeping by double entrey? 3. Why are two entreys made in "Double entry" for every transaction? 5. (a) What cheque upon the accuracy of the ledger postings is gained under the double entry system? (b) In what respects is this cheque incomplete? 4. State which of the following accounts belong to the class real accounts, which to the class "personal accounts," and which to what is called usually “fictitious accounts:Titles of Accounts: Cash, Discount, Profit and Loss, Trade Expenses, James Smith, John Brown, Goods, 6. Opening of a set of books a merchant is solvent, and there is a balance to be placed in each of the following accounts: Cash, Goods, Bills Receivable, Bills Payable, ship Maria. State on which side of each account the balance should be placed. 7. On opening a set of books, including stock ac, the total of the credit balances is 65906, and the total of the debit balances 105409. What is the balance to be placed in stock a/c, and on which side must it be placed? 9. How are books balanced and closed? Describe each step clearly. 10. How could books be kept by single entry with the use of a journal? SPECIMENS OF EXAMINATION PAPERS. Set to Candidates for the situation of Apprentice or Factory Boy in the Admiralty Dockyards. (See Correspondence.) EXERCISE IN HANDWRITING. Copy as much of the following passage as you can in half an hour: taking care to copy it correctly, and to write as well as you can. At the time to which I have now brought down our history, there were roads, and houses, and towns; the houses not, perhaps, exactly like those we at present see, but still comfortable dwellings. The people had learned most of the useful arts; and, though probably their tools and machines were clumsy and ill-contrived, still they tilled the ground and wove clothing, and most of the arts of life began to be cultivated. They universally wore woollen clothes; some few of the rich had also linen; and the skins of animals were chiefly used for bedding. The oldest kind of cloth was a sort of plaid, such as we see in the Scotch tartan at this day. Clothing at first seems to have consisted of one large piece of cloth, thrown loosely round the body; but in Alfred's time our ancestors had found out the convenience of having clothes made to fit their bodies and cover their limbs. The arts of reading and writing were now practised, though chiefly confined to the monks; so that the country was in a very different state from that in which we first began our history. Christianity had also recovered from its early blight, and flourished, ever since the time of St. Augustin; and when Alfred began to reign, it was the professed religion of the country. EXERCISE IN WRITING FROM DICTATION. After this way of life had lasted two or three years, a gentleraan who had dealt largely with my master asked him if he could recommend an honest, industrious man, for a tenant upon some land that he had lately taken in from the sea. My master, willing to do me a kindness, mentioned me. I was tempted by the proposal, and after going down to view the premises, I took the farm upon a lease at a low rate, and removed my family and goods to it. There was ground enough for the money, but much was left to be done for it, in draining, manuring, and fencing. Then it required more stock than I was able to furnish, so, though unwilling, I was obliged to borrow some money of my landlord, who let me have it at a moderate interest. I began with a good heart, and worked late and early to put things into the best condition, and in a very few months my efforts were crowned with success. You are requested- (1) to write your name at the top of each of your papers ; (2) to put the number to each question; (3) to send up the working as well as the answers ; (4) to send up your work on complete sheets of paper; not on scraps, which are apt to be lost. 1. Write down in figures : Insert the answer ARITHMETIC. 3. Add Time allowed, 3 hours. (1) Eight hundred and forty thousand and twenty. (2) Ten million four thousand and eight. (3) Eleven hundred and two million seventy thousand and fifty. 2. Add together Insert the answer 4. From Take Insert the answer 5. From Take Insert the answer 65035049 3729015 The working of the following is to be shown up. 6. Multiply 96072015 by 2603. 7. Multiply 68077. 16s. 43d. by 8. 8. Multiply 7950l. 11s. 9 d. by 53. 9. Divide 750324098167 by 826. 10. Divide 6486477. 17s. 4d. by 32. 11. Divide 24727964l. 19s. 6d. by 238. N.B.-The first eleven questions should be answered before the others are attempted. Reduction. 12. Reduce 42 miles 5 furlongs 13 poles to inches. 13. In 36845371 oz. avoirdupois, how many tons, cwt., &c.? Proportion. 14. If 6 cwt. cost 91. 6s., what is the value of 18 cwt. 1 qr. 21 lbs. ? 15. Find what is the income of a person who pays an income tax of 771. 1s. 3 d. when the rate is 10d. in the pound. Vulgar Fractions. 7 16. Add together, 4, 11, 3. by 75. Decimals. 20. Add together 1.4693, 001, 6, and 321·2. 21. Subtract 3.901 from 6.01. 22. Multiply 6.4073 by 42. 23. Divide 240 13 by 73.4 to 3 places of decimals. 24. Divide 0045 by 03. 25. Reduce 12 cwt. 1 qr. 7 lbs. to the decimal of a ton. Miscellaneous. • 26. Find the value of 05, of 06, of a mile. 27. Extract the square root of 13104400. 28. Extract the cube root of 946966168. 29. A person sells 8000l. 3 per cent. consols at 92, and invests the proceeds in railway shares (paying 5 per cent.) at 102: how much is his income increased? 30. A merchant buys 15 dozen of port at 82 shillings per dozen, and 60 dozen more at 50 shillings per dozen; he mixes them, and sells the mixture at 70 shillings per dozen : what profit per cent. does he realize on his original outlay? ADDITION. £ S. d. S. S. 59 4 2 8019 3 8 163 9 11 Add up as many of the columns as you can in the time allowed (an 207 4 63 215 9 53 1528 3 46 3 63 9 10 4917 10 91 1287 14 360 5 5 4026 3 5 2 42 906 10 7 2222 5 1 878 6132 8 247 360 5 5 1379 17 23 276 4 104 9 7 73 2 2 51 79223 56 4 102 4576 3 4 6013 1 8 67 8 1 7116 15 73 917 18 8 2 876 709 11 763 12 6 1 6 2 5 3198 10 8 1212 d. 6 91 89 2376 9 11 163 109 19 10 93 3617 6 42 1 6 5976 2 5 675 8 6 2597 ८ |
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