5. Describe the process of balancing. What errors are not checked by

it, and how are they guarded against in practice ?
8. A set of books is kept by Single Entry, and the books used are-

1. Day Book or Sales' Book.
2. Cash Book.
3. Bill Book.

4. Ledger.
Show how this set of books could, at the end of a year, be changed

to Double Entry, without making any fresh ones.

Note to Candidate. — The following should not be attempted till all you

can do of the preceding has been completed. B. Copy the following transactions into either

1. A Sales' Book or Day Book, a Cash Book, and an Invoice

Book; or2. (In the case of your not being able to do so) into any books

that you consider would do in their stead. In each case you must rule paper for yourself. 1856.

£ $. d. July 1. Cash in hand

125 10 0

1856. July 20. Accepted draft of J. Edwards & Son, at 2 months .

Questions set in a Competition for a Clerkship in the

Colonial Office,

ACCOUNTS AND BOOK-KEEPING. 1. Under what circumstances will the Dr. side of a Cash Book be the

greatest ? 2. A. has a balance of Cash in hand on January 1st of 251. On January 10

B. remits to him 5101. with directions to purchase certain goods on his (B.'s] account. Accordingly A. buys of C. goods worth 45l., of D. goods worth 3101., of E. goods worth 271., all on January 1l. On January 15, January 17, and January 20 respectively A. pays for these goods. A. is to be allowed by B. 5 per cent on his purchases. Give a copy of A.'s Cash Book, of A’s Ledger a/c for B., of A.'s Ledger a/c “ Cash,” and of the account which A. should render to

B. In each case rule paper for yourself. 3. Journalize the following:

£ s. d. Jan. 1. Balance of Cash in hand

407 2 9 Balance of Cash at Banker's

1507 3 4 10. Bought of J. Smith, goods

49 0 0 Feb. 12. Accepted draft of J. Smith

49 0 0 4. On re-opening a set of books there are balances of the following

accounts:- Merchandise, Cash, Bills Payable, Bills Receivable, Fix. tures and Furniture. State on which side of the Ledger each

balance will be placed. 5. At the end of the year and before they are closed, A.'s books show

the following facts :—The total of the amounts on the Dr. side is
109,8711. 7s. lld. The Dr. side of his goods account amounts to
60,0001., and the Cr. to 40,0001. The Dr. side of Stock a/c is 9,0001.,
and the Cr. 18,5001. The Dr. side of Profit and Loss account is
4501. 7s. 6d., and the Cr. 391. The value of goods on hand is
21,2071.
(a) Give a copy of Stock a/c as it would stand after the Ledger

had been closed.
(6) State whether A. is solvent or insolvent, and the amount

which he is worth, or by which he is deficient.

a

Questions set to Candidates for the Situation of Unpaid Attache;

who are required to show "a general Knowledge of Modern

History, since the Year 1789." Note.—The text-books prescribed are “the fourth volume of Russell's Modern

Europe, and so much of Heeren's Historical Manual of the Political System of Europe and its Colonies as treats of History since the year

1789." 1. What was the political creed of the Montagnards? Why were they so

called ? Give a brief sketch of the lives and characters of some of

the leading men among them. 2. Describe the course of events in France from the opening of the States.

General to the taking of the Bastille. 3. Give some account of the celebrated retreat of Moreau in 1796. 4. Important European treaties were made in the following years, 1795,

1807, and 1814; mention the powers which concurred in them, and

the principal articles of agreement. 8. With what events in Switzerland is the name of D'Erlach connected ? 6. Sketch the political state of Europe in 1808. 7. Give the dates, and state briefly the circumstances under which the

following battles were fought :-Millesimo, Tudela, Bautzen, Fuentes

d'Onor, Assi, Aschaffenberg, Borodino. 8. Who were the following persons ? Mention when and where they

flourished, and the most important facts connected with them :Jourdan, Carnot, Brissot, Marshal Berthier, Marshal Radetzky, Prince Bagration, Barthélemy, Pichegru, Runjeet Singh, Brueys,

Dost Mohammed, Hoffer. 9. What alterations have been made in the Government and Constitution

(1) of Sardinia, (2) of Savoy, in the present century ? 10. Give the dates of the Repeal of the Test and Corporation Act, the Bank

Charter Act, and the Reform Bill.

Enumerate very briefly the chief provisions of these enactments. 11. What was the Constitution of the Canadas established in 1791 ? Men

tion the most important alterations which have been subsequently introduced.

Another paper:1. Give a list of the ministries which held office in England successively

between 1789 and 1820. 2. What obstacles arose in carrying out the provisions of the peace of

Amiens ? How long did it continue? By whom was war again

declared, and on what grounds ? 3. Point out any permanent traces of Napoleon's conquests still existing

on the map of Europe. 4. Give some account of the following congresses and conferences, stating

when they took place, what powers were represented, and what were

the results :— Erfurt, Presburg, Pilnitz, Rastadt, Vienna. 5. Who were the following persons ? Mention the most important facts

connected with them : — Vergniaud, George Cadoudal, Argenteau, Edmund Burke, Dom Pedro, Kutusoff, Casimir Perrier.

6. When and under what circumstances did Prussia become a kingdom ?

Trace the rise of her power as a state. On what occasions has she either made important acquisitions or sustained material losses of

territory? 7. Mention in order the most memorable engagements which took place

in the Peninsular war, and describe any one of them minutely. 8. Write a short account of the Revolution in Belgium in 1830.

Another paper: 1. Make a sketch of the political state of Europe (1) in 1807, (2) in 1830. 2. Who were the parties to the Quadruple Alliance in 1814? Where was

it signed, and what were its provisions ? What was the Holy Alliance, and why so called ? 3. State briefly, with dates, the circumstances with which the following

battles were fought, the names of the commanders on each side, and the results :- Amberg, Busaco, Meeanee, Jemappes, Maida, Wurtz

burg, Millesimo. 4. What are the colonial possessions at present (1) of Portugal, (2) of

Denmark? Mention when and from whom they were acquired. 5. Important European treaties were made in the following years, 1795,

1797, 1814. Mention the powers which concurred in them, and the

principal articles of agreement. 6. Who were the following persons ? Mention the most important facts

connected with them :-Junot, Carnot, Ney, Danton, Godoy, Prince

Bagration, Lord Castlereagh. 7. Write a short account of the struggle in Germany in 1848, and of its

political results. 8. Give the dates of the Repeal of the Test and Corporation Act, the Bank

Charter Act, and the Reform Bill.
Enumerate very briefly the chief provisions of these enactments.

HISTORY OF ENGLAND AND THE CONSTITUTION. Questions set to Candidates for the Situation of Clerk

in the Parliament Office or House of Commons. 1. Describe shortly the principal political events which occurred between

the execution of Charles the First and the assumption of the Pro

tectorate by Cromwell. 2. What is the constitutional position of the cabinet council ? 3. Under what limitations were the regal powers exercised by the Prince

Regent during the mental incapacity of George III. ? 4. What are the privileges of the House of Commons in regard to money

bills? 5. When the House of Commons and the House of Lords disagree as to

amendments introduced into a bill by one or other of them, what course has to be pursued ?

6. What was the nature of the claim to the English Crown advanced by

or on behalf of the following persons:- (1) Perkin Warbeck, (2) Lady Jane Grey, (3) Mary Queen of Scots, (4) the Duke of Monmouth?

Another paper : – 1. Enumerate the leading English statesmen in the reign of William III.,

and write a short account of the life and character of any two of

them. 2. Divide English history, since the Conquest, into periods, and state the

grounds of your division. 3. What claims had Henry VII., James I., and George I., to the English

throne? What European sovereigns were contemporary with any of

them? 4. State when the following measures were enacted, and discuss briefly

their social and political effect:- The Habeas Corpus Act, Poyning's

Law, the Self-denying Ordinance, the Test Act. 5. When and under what circumstances were the following battles fought?

Mention the names of the commanders on each side :- Shrewsbury,

Hexham, Lincoln, Pinkie, Dettingen, Vittoria, Lexington, Flodden. 6. In whose reign did the following persons flourish, and for what were

they famous respectively? – Lord Hastings, Lord Peterborough, Marquis of Montrose, Protector Somerset, Milton, Humphrey Duke

of Gloucester. 7. Trace the rise and progress of the power of the British Parliament,

noticing the most important changes which have from time to time been introduced into its constitution.

HISTORY OF INDIA.

Questions set to Candidates for the India House. 1. When was the Mogul dynasty established ? Mention, with dates, the

names of some of the most distinguished of the great Moguls. 2. What was the first origin of the East India Company? When did it

first establish itself in India ? Describe its gradual extension. 3. What important measures in reference to the government of India

were introduced in the years 1773, 1784, 1833, respectively ? 4, On what occasions has the city of Delhi been taken and plundered ? 5. Who were the following persons, mention when and where they

flourished, and the most important facts connected with them? Hyder Ali, Sivajee, Akhbar Khan, Runjeet Singh, Scindiah, Holkar,

Sir William Macnaghten, Sir Eyre Coote. 6. What are the principal sources of the revenue of British India? How

is the land-tax assessed? What was the zemindaree settlement

established by Lord Cornwallis in 1793 ? 7. Mention the date and the occasions on which the following battles

were fought, and their results :- Moodkee, Plassy, Chillianwallah, Ghuznee, Buxar, Prome, Ferozeshah.