2. Journalize the transactions given in question 1.

3. How should the merchandise account be treated in order that the Ledger might (so far) be closed?

4. How should Stock account be treated in order that the Ledger might (so far) be closed?

5. How should Profit and Loss account be treated in order that the Ledger might (so far) be closed?

6. How should the account for "Ship Mary Jane" be treated in order that the Ledger might (so far) be closed?

7. If a trader had a clerk who was perfectly accurate in his work, never at any time making a single mistake, what would he gain by having his books kept by Double Entry instead of by " Single Entry"?

8. Rule a specimen of the form of a "Trial Balance." How is a "Trial Balance" prepared-what is its purpose, and how far does it answer that purpose?

9. On the ruled paper supplied to you, open a Ledger account for "Cash," and a Ledger account for "Rogers and Wroe," and post into them such of the transactions in answer to 1 and 2, as belong to them.

10. Give the Journal entry which Munt, Brown and Co. should make of the transaction of July 4.

11. Give the Journal entry which John Cook should make of the transaction of July 19.

12. If you have time, answer one of the following:

A. Give a description of any form of Government Book-keeping with which you are acquainted, pointing out where it differs from ordinary mercantile Book-keeping, and assigning the reason for the variation, and comparing, also, the non-personal accounts with those of mercantile Book-keeping.

B. Give an account (similar to that required by A) of any application of the system of Double Entry to solicitor's accounts or to farming accounts.

C. Describe any variations of Double Entry you are acquainted with either in the books or their forms. Describe the apparent object

of the changes, and estimate their value.

D. What would be gained and what would be lost by dispensing with the Journal in Double Entry?

E.

(Time allowed, 3 hours.)

1. Why is Book-keeping by Double Entry so called?

2. What advantages has Book-keeping by Double Entry over any other

system?

3. What books are employed in Double Entry? Describe the contents of each book, and, if any entries are made in more than one of them, trace the course of such entries. State to what Government department or branch of business vour answer applies.

4. The following particulars are given of the position of John Smith at the close of the year:

W. Brown owes him £50, Charles Smith £70, Roger Peake £155. He owes Thomas Smith £50, Charles James £25, James Thompson £72. The Balance of Bills Receivable account is £472, and of Bills Payable account £917. The Dr. side of his Merchandise account is £1172, and the Cr. £911. The Cr. side of his Stock account is £410. He has in hand, Cash £48, and Goods £418.

Rule Ledger accounts, place the amounts specified on the proper sides of them, and then close the Ledger, showing the balance.

5. What errors are not checked by balancing the Ledger?

6. Give the Journal entries for the following transactions:

7. Give the Journal entries which should be made by John Smith and Robert Brown for the part of each in the foregoing transactions.

8. A. has the following entry in his Journal :

"John Thompson Dr. to Bills Payable

£500 0 0

"(accepted the draft of Jacob Simpson on his account)." Give the Journal entries which John Thompson and J. Simpson should make respectively.

9. How could books be kept by Double Entry without the use of a Journal?

10, In the books of most Government departments and of some merchants the Journal has the Dr. and Cr. columns on opposite sides of the page, and the totals of the pages carried forward to the end of the year What is thus gained?

11. Define the position in which the "Private Ledger" of a merchant stands with respect to his other books.

Define the uses and position of an Auxiliary Ledger in the books of the
Admiralty and other Government departments.

GEOGRAPHY.

1.

British Isles-Constabulary.
(Time, 24 hours.)

1. On the accompanying map of England and Wales, insert the names of the chief bays and headlands; of the counties along the coast from Pembroke to Dover, and the chief town of each; trace the course of the Thames, Ribble, Ouse; and place Portsmouth, Leeds, Stockport, Cambridge, Huddersfield, Brighton, Bideford, Tunbridge, Ipswich, Matlock.

2. Write a general description of the coast line of Ireland from Waterford to Galway, mentioning any striking feature which it presents, and the most remarkable places upon it.

3. Mention any towns in the United Kingdom which are celebrated for the manufacture of :-wool, leather, silk, gloves, paper, hats.

4. Where are the following places; for what are any of them remarkable?-St. Alban's, Conway, Bannockburn, Killala, Staffa, Carisbrook Castle, Drogheda, Culloden, Aldershott.

5. Where are the rivers Clyde, Bann, Dee, Forth, Foyle-lakes, Conniston, Corrib, Awe, Maree, Derg-mountains, Helvellyn, Ben Cruachan, Ingleborough, Plinlimmon, Nephin.

6. What islands are adjacent to the coast of Scotland? Describe the position of those you remember as accurately as you can.

7. Describe the physical features of one county in Ireland, and one in Scotland.

II.

A recent Paper.
(Time, 2 hours.)

1. On the accompanying map of Ireland trace the course of the principal rivers and their tributaries.

2. On the accompanying map of England and Wales show the position of the principal mountains and hills.

3. Where are the following places, and for what are any of them remarkable:-Lerwick, Cheltenham, Coventry, St. Bees, Llanberis, Derwentwater, Dunkeld, Kingstown, Armagh, and Drumclog?

4. What are the principal manufactures of Ireland and Scotland? 5. Draw and fill up as large a map as your paper will admit, a map of the county of Sussex, or Antrim, or Argyle.

6. Write a short description of the following cities, mentioning their principal industries:-Belfast, Glasgow, and York.

III.

Set in cases where "British Empire" is required.

1. On the accompanying outline map of England and Wales mark the names of the chief bays and headlands; of the counties on the

coast between Berwick and Portsmouth, and the chief towns of each; trace the course of the Severn, Eden, Tyne, Tees, Exe; and mark the position of Appleby, Carlisle, Falmouth, Gloucester, Hexham, Cardiff, Crewe, Peterborough, Salisbury, Windsor.

2. Name the chief islands that lie off the west coast of Great Britain, and the county to which each is opposite.

3. Draw a map, as large your paper will allow, either of Scotland or Ireland; insert on it the names of the chief bays and headlands; trace the course of any four great rivers, and mark the position of any eight important towns.

4. Which of the West Indian islands belong to Great Britain? 5. Write a geographical description of Canada.

6. How is Australia divided? What are the chief towns in it? What is known of the interior of the island?

7. On what rivers are York, Hereford, Shrewsbury, Bristol, Newark, Huntingdon, Dumfries, Stirling, Drogheda, Limerick ?

8. Write as full a description as you can of any one county of the United Kingdom: its boundaries, physical features, chief towns, &c., &c.

IV.

Given, July, 1869.

(Time, 24 hours.)

1. On the accompanying map of Europe insert, with their principal tributaries, the rivers, Volga, Dnieper, Po, Douro, and Loire; also, give with asterisks and names written near them, the chief towns on their banks.

2. Give the principal wool and cotton seats of Great Britain.

3. Describe the counties of Lincoln, Perth, or Waterford.

4. Draw as large as your paper will admit, a map of Africa, and mark on it six chief rivers and six important towns.

:

5. Where are the following places, and for what are they remarkable :Bergen, Philadelphia, Boston, Denvir City, Annapolis, St. Andrew's, Bosworth Field, Dinan, Caen, and Salt Lake City?

6. Give an account of the agricultural and manufacturing industries of Belgium.

7. Give an accurate description of Turkey in Asia, its divisions, populalation, and productions.

V.
(Time, 2 hours.)

1. On the accompanying map of Europe insert the names of the seas, islands, chief bays, and headlands; trace the course of the Ebro, Garonne, Guadalquivir, Elbe, Arno, Spree, Oural, Vistula, and the line of the Apennines, Cevennes, Caucasus, Hartz, and Doffrine mountains; mark the position of Rome, Moscow, Bergen, Mount

Etna, Vienna, Marseilles, Berne, Gottenburg, Heidelberg, Varna,
Seville, Belgrade.

2. On the accompanying map of England insert the names of the places marked, and of the principal bays, harbours, rivers, and headlands.

3. Name, in order, the counties and most important towns through which a traveller would pass in going from Birmingham to Berwick, and mention any objects of special interest which he might see. 4. Describe as minutely as you can the position of the following places, and mention any circumstances of interest which attach to them: Trieste, Avignon, Florence, Candahar, Philadelphia, Pitcairn's Island, Bomarsund, San Francisco, the Khyber Pass, Oregon Territory, Port Natal.

5. From what countries are the following articles imported in the greatest quantities into England:

Cotton, wine, opium, indigo, palm oil, mahogany?

6. Name the chief rivers of North America, and the most important towns on the banks of each.

7. Write a geographical description of either Greece or Jamaica, describing their physical features, boundaries, climate, productions, inhabitants, &c.

8. Mention any remarkable points (1) of resemblance, (2) of contrast, between Africa and Europe, as regards their physical geography.

VI.

Open Competition; Feb., 1871.

1. On the accompanying outline map of France mark the places which have become celebrated during the late war.

2. Write a geographical description of the county of Gloucester, Stirling, or Cork.

3. Describe the position of the following places, and name any remarkable circumstances connected with any one of them :-Cairo, Herat, Drogheda, Angora, Comorn, Verona, Warsaw, Riga, Saragossa. Valetta, Limoges, Ghent.

4. Enumerate the British possessions in the Southern Hemisphere; and state how each was acquired.

5. Write a description of Australia and of the West Indies.

6. Describe the rivers Niger, Elbe, Ticino, and Missouri; giving the source and exit of each and the most important towns on their banks. 7. Describe the Rocky Mountains, the Himalayas, and the Carpathian ranges, giving their direction and general features.

N.B. The two most important questions at the second "Open Competition" in August, 1871, were: (1) to trace some rivers on a blank map of Europe. (2) To draw a map of England, Scotland, or Ireland.