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8. Mention with dates the names of the most eminent governors of India

in the present century, and briefly sketch the most important events which occurred during the government of each.

BOOK-KEEPING.

Questions set to Candidates for the Education Office.

(Time allowed, 2 hours.) Note to Candidate.—Write the following transactions into the “Cash Book”

and “Ledger” given you herewith ; observing 1. That you are not allowed to re-copy your work, but must write every.

thing at once into the books provided. 2. That no erasures will be permitted. If you think any entries wrong

and desire to alter them, you may cancel them by drawing a pen

through them, so as to leave the original clearly visible. 3. Perfect accuracy is deemed of essential importance, and the marks

will be assigned according to your success or failure in this respect. The calculations in the printed paper may be taken as correct, and

need not be checked. 1856.

£ Jan. 1. Cash in hand

1325 1 7

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Jan. 3. Lent to Rushbell and Co., on Warrant Demerara

Cotton per “ Jane Dawson” at 7 %

264 11 0

Jan. 6. Received of Rushbell and Co.

100 00

500 0 0

Jan. 9. Lent Thomas Smith on Bill of Landing for Silk

per “ Margaret Mitchell." at 7} % Jan. 12. Lent Stevenson and Co. on 34 Qr. Casks Brandy

per

« Pearl” at ī} %

250 0 0

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Lent Thomas Jackson on Warrant for Jute per
“Queen of South"

54 0 0

34 0 0

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165 0 5

£164 il ö

Jan. 15. Received of Rushbell and Co.

Balance on Loan
Interest on 1001. for three days
Interest on 1641. Ils. for 12 days

0 1 3
0 8 2

.

£ s. d.

1856.
Jan. 15. Lent Jones, Son, and Co. on Warrant of Surat

Cotton @7} %

250 0 0

500 14 5

Jan, 16. Received of Thomas Smith

viz. Loan

Interest for 7 days

£5000

0 14 5

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Lent James Parker on Bill of Landing of Brandy

per “ Maria Jane"

320 0 0

Jan. 17. Received of Thomas Jackson

40 0 0

Jan. 29. Received of Jones, Son, and Co.

135 00

Jan. 30. Lent James Smith on Brandy per “Maria Jane" .

175 10 0

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Received of John Smith as composition for a debt

of 231. 10s. 6d. written off as bad in 1833

15 0 0

Another paper :1. What is book-keeping by double entry, and why is it so called ? 2. What books are used in double entry? 3. Could any of the books you have named be dispensed with, and which?

Which of them is necessary to any system of book-keeping? 4. Every transaction must be between two persons. J. Smith makes an

entry “R. Brown Dr. to Goods,” who are the two persons interested

in the transaction so recorded ? 5. On which side of a Cash Book should amounts paid away be entered;

on which side must the balance always fall ? 6. What is called the balance of an account? When is an account said

to be “balanced ?” What is it to balance the Ledger in double entry? What is a trial balance ? and a balance sheet ?

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7. An agent receives from a merchant abroad authority to purchase goods

for him in this country, and he buys of A. 2501. worth, of B. 3001. worth, and of C. 951. worth, and pays for them with bills drawn on his correspondent. He is to receive 51. per cent commission on his purchases. Give a copy of the account which it would be necessary

to send to the merchant. 8. The following is an a/c of all the transactions with J. Smith on May 13:Sold James Smith :

£ s. d. Goods

54 0 0 Returned by James Smith : Goods

22 10 0 Allowed dock charges on goods sold to James Smith 2 3 6 Received of J. Smith his bill at 3 months for balance

of a/c.

Give a copy of his acce in my ledger.

Set to Candidates for Temporary and Dockyard Clerkships

in the Admiralty, &c.

SINGLE ENTRY. Note to Candidate.- From the subjoined list of transactions construct (1) a

Sales' Book or Day Book, (2) a Cash Book, and (3) an Invoice Book;

and post all the entries into the Ledger : 1856.

£ s. d. July 1. Cash in hand

25 0 0

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Sold J. Long:
10 doz. Sauterne, 45s.
I doz. Rudesheimer, 66s.
I butt Sherry, 291.

22 10 0

3 6 0 29 0 0

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20. Accepted draft of R. Jacobs and Son, at 2 months .

62 10 0

29 12 6

20. Paid J. Reay

viz. alc

less 14 %

£300

0 7 6

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2. Would any books beyond those above named be required to record

these transactions by Double Entry? If so, name them, and give the
entries which it would be necessary to make in them; also give a
copy of the additional ledger a/cs. which would be necessary.

Another paper :
Note.The Candidate is requested to observe

1. That accuracy in copying is of great importance.
2. 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.
3. That the calculations given in this paper may be accepted as correct,

and need not be checked. 4. That nothing which is not strictly in answer to the questions pro

posed will be examined or marked for. 5. That the questions should be answered in the order in which they

are given.
1. Write the following transactions into the books provided, putting all —

Goods sold into the Day Book.
Goods bought into the Invoice Book.

Transactions involving Cash or Discount, into the Cash Book. 1857.

£ d. July 1. Cash in hand

357 10 0

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.

„ Bought of Jones and Son 40 bags cotton, 13,728

lbs. at 4 d.

264 11 0

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7. Sold J. Smithson 10 bags cotton, 7,368 lbs. at 6d.

184 4 0

8. Bought of Peak and Co.: 2 lots Surat cotton:

Lot 217. 6 bales, 2,102 lbs. at 2 d.
Lot 8. 6 bales, 2,081 lbs. at 2 d.

21 17 11
21 13 6

43 11

5

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1857.
July 8. Paid deposit on above

9. Sold Beale and Co. 6 bales Surat, 2,102 lbs. 3d. .

32 16 10

10. Sold John Parker 12 bags cotton, 3,102 lbs. at 4fd

54 2 6

100 0 0

11. Received of J. Smithson on a/c
12. Received of Beale and Co. on a/c

30 0 0

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14. Sold James Westhead 18 bags cotton, 3,258 lbs.

at 5d.

67 17 6

19. Sold Holroyd and Swindells 3 bales Surat, 1043 lbs.

at 28d.

11 18 11

22. Paid Peak and Co.

Cash
Allowed

17 10 0
0 1 5

17 11 5

31. Paid wages, &c. to date

11 7 3

Questions set to Candidates for the Admiralty at Somerset

House, Office of Works, &e. THE PRINCIPLES OF BOOK-KEEPING BY DOUBLE ENTRY. 1. Supposing a Journal to be used, give the Journal entries for the

following transaction:-
“Sold to B. I pipe Port, 501., and took his bill at two months for

the amount." 2. I buy Sherry of James Smith for 501. and sell it to B. for 551.; B. pays

me in a bill for 25l. and cash for 301., and I then pay to James Smith B.'s acceptance and cash for the balance, he' allowing me 21 per cent on the whole amount. Give the Journal entries which

would be necessary for recording these transactions in my books. 3. Give the Journal entries which James Smith would make for his part

of the same transaction, and also those of B. 4. How should the following accounts be closed ?

1. Merchandise.
2. Cash.
3. Profit and loss.
4. Petty expenses.

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