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These Papers contain easy questions intermixed with others of greater difficulty. The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

1856.

Jan. 11. Received of James Smith, a/c of duty

Paid into Jones Lloyd & Co.'s

13. Paid duty on 3 butts Marsala for James Smith,
323 gallons at 5s. 6d. and 5 per cent., by
cheque on Jones Loyd and Co.

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Bought of Arboin and Co. 6 hhds. Brandy, 314
gns. @10s. 2d.

159 12 4

14. Sold same to John Doyle, viz. 314 gns. @ 10s. 7d. 166 3 2

Bought of M. Levitt 3 pipes Port @ 601.

180 0 0

Sold the above to Wm. Hart @ 671.

201 0 0

Received of Wm. Hart his Acceptance at 2 mos.
for his a c

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19. Reed of James Smith balance of am' paid for
duty

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Reed of James Smith his Acceptance at 3 mos.
for amt of a/c and interest

viz. a/c
3 mos. @5 per ct

22. Paid into Jones Loyd & Co. for discount 2 bills

Bills
Discount

£457 13 4
356

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viz. Amt of a/c
less 2

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Amt to my credit

25. Paid Arboin and Co. by cheque on Jones Loyd

and Co.

Paid M. Levitt by cheque on Jones Loyd & Co.

Received of John Doyle

£253 10 0

3 3 4

3 2

£166
4 3 2

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£ s. d.

50 0 0

370 0 0

93 5 4

201 0 0

43 5 4

256 13 4

457 13 4

454 7 10

159 12 4

180 0 0

162 0 0

N.B. It is important in answering this Paper to carry through all the books at least a portion of it; and if it is found that so long is taken over the first part as to render it unlikely that the whole can be finished in the time allowed, so much only should be proceeded with as can be completed.

These Papers contain easy questions intermixed with others of greater difficulty. The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

No. 3.

Read the following memorandum of transactions :— 1856.

Jan. 1. Stock on hand

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Cash on hand (at Robarts' and Co.)

3. Bought of James Gould 40 firkins Irish Butter,

cwt.

27. 1. 3. nett, @ 94s.

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cwt.

5. Sold Hughes and Co. 20 kegs Lard, 9. 2. 11.,
@65s.

cwt.

6. Sold James Bevan, 8. 1. 16., Dutch Cheese,
@64s. 6d.

"

7. Paid James Gould by cheque on Roberts and Co.
viz. a/c
£128 5 8
less 24%. 34 8

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10. Reed of Hughes & Co. their Acceptance at 3 mos.
for amt of a/c

15. Reed of James Bevan his Acceptance at 2 mos.

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cwt.

Bought of Wilmott & Co. 40 kegs Lard, 18. 1. 9.,
@60s.

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cwt.

Sold to James Bevan 9. 1. 10. Dutch Cheese,
@ 64s.

28. Reed of Bower and Trigg

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viz. a/c
less 2

cwt.

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18. Sold Bower and Trigg 54 kegs Lard 22. 3. 14.,
@ 63s.

20. Paid into Robarts' for discount, 2 bills

Discount on above

23. Reed of J. Bevan his acce at 2 mos.

25. Paid Wilmott's a/c

viz. In cheque on Robarts' 25 4 7
Beyan's Bill
29 15 3

And, 1. Enter them in the necessary books. 2. Balance the Ledger.

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These Papers contain easy questions intermixed with others of greater difficulty. The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

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No. 4.

Read the following memorandum of transactions :

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3. Bought of John Silver 20 firkins Irish Butter,

cwt.

13. 2. 18. nett, @ 94s.

cwt.

5. Sold Brown & Co. 19 kegs Lard, 8 2 11.,
@65s.

cwt.

6. Sold James Cockburn, 8. 1. 16., Dutch Cheese,
@63s. 6d.

7. Paid John Silver by cheque on Robarts &
Co.

viz. a/c - £64 2 5
less 2% 1 12 5

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·

10. Recd of Brown & Co. their acceptance at
3 mos. for amt of a/c

15. Reca of James Cockburn his Acceptance at
2 mos.

"Bought of R. Davies & Co. 40 kegs Lard,
18. ï. 9., @ 61s.

cwt.

cwt."

""

Sold to James Cockburn 9. 1. 6. Dutch Cheese,
@ 64s.

cwt.

18. Sold Flockton & Co. 54 kegs Lard 22. 3. 14.,
@63s.

viz. in cheque on Robarts'
Cockburn's Bill

20. Paid into Bankers' (Robarts & Co.) for dis-
count, 2 Bills

Discount on above

23. Reed of J. Cockburn his Acce at 2 mos.

25. Paid R. Davies & Co's a/c

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26 2 11

29 15 3

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£ s. d.

140 0 0

115 0 0

64 2 5

27 18 11

26 13 0

62 10 O

27 18 11

26 13 0

55 18 2

29 15 3

72 1 1

54 11 11

0 11 4

20 15 3

55 8 2

These Papers contain easy questions intermixed with others of greater difficulty. The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

1856.

July 28. Recd of Flockton & Co.

viz. a/c
less 2

And, 1. Enter them in the necessary books. 2. Balance and close the Ledger.

1856.

July 1. Cash in hand

,,Goods on hand

3. Bought of John Travers:

·

No. 5.

1. Enter the following memoranda of transactions into all the necessary books :

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72 1 1

1 16 1

Chest Oolong tea, 40 lbs. net @ 1s. 8d.

5. Sold to William Roberts:

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8 Boxes Pearl Leaf Gunpowder, 72 lbs,
@3s. 6d.

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2 Chests Flowery Pekoe, 131 lbs. net
@2s. 5d.

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17. Paid John Travers

18. Received of James Tuxford, his Acceptance at
3 months

20. Received of William Roberts

·

£ s. d. 70 5 0

£ s. d. 65 0 0

119 7 2

22 10 0

3 6 8

12 12 O

15 15 4

22 10 0

15 18 8

15 15 4

2. John Smith makes the following entry in his Journal: "James Clarke, Dr. to Smith, Payne & Co., for amount "advanced (by cheque) to John Jackson on his a/c." Give the Journal entries which would record this transaction, (a) for James Clarke, (b) for Smith, Payne, & Co., and (c) for John Jackson, in their respective books.

3. Which side of stock a/c should be greatest to show me solvent? Which side of profit and loss a/c should be greatest at the end of a year if I had lost during that time?

These Papers contain easy questions intermixed with others of greater difficulty. The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

No. 6.

1. Read the following memoranda of transactions:1856.

July 1. Bought of R. Symonds & Son :

1 Hhd. Sauterne

3. Sold James Smithson:

1 Hhd. Sauterne

99

Paid R. Symonds & Son Cash
(In settlement of a/c they allowing 148. discount.)

5. Received of James Smithson:

His Acc at 2 mos.

5. Bought of F. & E. Godsell:

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1 Puncheon of Jamaica Rum

Accepted F. & E. Godsell's draft at 3 mos.
for

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£ s. d.

28 0 0

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30 0 0

17 7 7

Write them either into the Journal or into the books which are sometimes used instead of it.

2. Post them into the Ledger.

3. State what books would be required to record the following facts:

In the month of July, I paid for petty expenses 281. 7s. 2d. I allowed discounts amounting to 521. 7s. 3d., and was allowed discounts to the amount of 451. 7s. 2d.

No. 7.

(Time allowed 3 hours.)

27 6 0

30 0 0

17 7 7

4. Give a copy of the Ledger a/c "Profit & Loss" after these transactions have been posted into it.

5. Suppose that John Brown writes to you requesting you to discount a bill for 50l. which he encloses, and to pay the proceeds to William Smith on his (Brown's) a/c, and that you do so, deducting 37. 15s. for discount: give a copy of William Smith's Journal entry of his part of the transaction, of J. Brown's Journal entries, and of your owr.

The Candidate is requested to observe―

A. That no fair copy of the answers is to be made, but that the entries are to be written at once into the books provided.

B. That the calculations given in the paper may be accepted as correct, and need not be checked.

C. That nothing which is not strictly in answer to the questions proposed will be examined.

D. That questions 1 and 2 should be answered before the others are attempted.

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