Слике страница
PDF
ePub

1857, Jan. 1. Received the first list of Debtors :

J. Brown owes 50l.; J. Smith owes 450l.; B. Camp owes 951.; W. Robin.

son owes 471.

1857, Jan. 9. Received J. Brown's bill at 1 month, 50l.

[ocr errors]
[ocr errors]
[ocr errors]

10. Received J. Smith's bill at 1 month, 4507. 12 Received B. Camp's bill at 2 months, 951. 13. Received W. Robinson's bill at 1 month, 471. 1857, Feb. 1. Received a monthly list of Debtors :W. Brown owes 841.; W. Robinson 1557. 1857, Feb. 9. Paid into banker's, bills, 5471.

[ocr errors][ocr errors][merged small]
[ocr errors]

:

10. Received W. Robinson's bill at 1 month, 1551. 17. Ordered banker to remit to my employer, 5001. Mar. 1. Received monthly list of Debtors :

[ocr errors]

J. Smith owes 2507.; B. Camp owes 4007.; J. Brown owes 501.
Mar. 7. Received J. Smith's bill at 1 month, 5207.

[ocr errors]
[ocr errors][merged small][merged small]
[ocr errors][ocr errors]

16. Ordered banker to remit to my employer, 2801.

Set to Candidates for the Inland Revenue, &c;

SPECIMENS OF THE EXAMINATION PAPERS IN BOOK-KEEPING BY

DOUBLE ENTRY.

Note to Candidate.-The following transactions, given in the order of their occurrence, are to be written into the necessary books, and the Ledger is to be closed and balanced:

1855.

Aug. 1. Balance of Cash in hand.

£ S. d.

337 2 1

[ocr errors]

Balance of Cash at Bankers' (Jones, Loyd, and Co.).

43 2 9

8. Bought of Ingram and Co. 13 butts Marsala, at
£17 10 0

227 10 0

10. Sold the above to James Rogers @ £18 10 0

[merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][ocr errors][merged small]

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

Bought of Reay, Turner, and Co. 6 hhds. Brandy 314
gns. @10s. 1d.

[ocr errors]

65 0 0

170 O

93 5 4

158 6 2

1855.

Aug. 14. Sold same to Charles Jay, viz. 314 gns. @ 10s. 8d.

[blocks in formation]
[merged small][merged small][ocr errors][merged small]

Received of Loddy and Son their acceptance at
2 mos. for their a/c

19. Recd. of James Rogers balance of amt. paid for duty
and interest

viz. Balance
Interest

210 0 0

28 6 0

£28 5 4
008

19. Reed of James Rogers his Acceptance at 3 mos. for
am' of a/c and interest

[ocr errors]

243 10 0

[blocks in formation]

22. Paid into Jones, Loyd, and Co. for discount 2 bills

453 10 0

[blocks in formation]

25. Paid Reay, Turner, and Co. by cheque on Jones,
Loyd, and Co.

Paid M. J. Reilly by cheque on Jones, Loyd, and Co.

[merged small][ocr errors][merged small]
[blocks in formation]

£167 9 4

4 3 10

Note to Candidate. 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.

Another paper:—

1. Read the following memoranda of transactions :1856.

July 1. Bought of R. Symonds and Son:

1 Hhd. Sauterne

£ s. d.

28 0 0

1856.

July 3. Sold James Smithson :

£ s. d

1 Hhd. Sauterne

30 0 0

27 6 0

[ocr errors]

(In settlement of a/c they allowing 14s. discount.)

30 0 0

Paid R. Symonds and Son Cash

5. Received of James Smithson:

His Acce at 2 mos.

5. Bought of F. & E. Godsell:

1 Puncheon of Jamaica Rum

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

17 7 7

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.

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

5. Suppose that John Brown writes to you requesting you to discount a bill for 501. which he encloses, and to pay the proceeds to William Smith on his (Brown's) a/c, and that you do so, deducting 3l. 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

own.

Another paper:—
(Time allowed, 3 hours.)

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.

1. (a) Journalize the following transactions

(b) If you cannot journalize, enter the transactions into any books which can be substituted for the journal, preserving the system of Double Entry.

1857. Jan. 1. Cash in hand Do. at Bankers'

s. d.

£ S. d. £ 125 10 0

67 19 6

193 9 6

F

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][ocr errors][merged small][subsumed][ocr errors][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors]

2. Post the same transactions from the Journal (or books substituted

for it) into the Ledger. No index to the Ledger need be made.

3. Balance and close the Ledger.

4. Give the Journal entries that W. Short, Benj. Smith, and Edwards and Son should make in their respective Journals for their part of three transactions given above as on the 12th of January.

5. After a Ledger is balanced is it necessarily quite free from errors? if not, what sort of mistakes could exist undiscovered?

6. I buy goods of A. for 501. and sell them to B. for 60l., B. pays me by a bill at 1 month, which bill A. discounts for me at 10 per cent per annum, and I then pay him for the goods. Give the Journal entries which should be made by myself, by A., and by B. for these transactions.

SUBJECTS FOR ENGLISH COMPOSITION.

Subjects set chiefly in Competitive Examinations.

On the beneficial results of Commerce in Ancient and in Modern Times.

Set to Candidates for the Office of the Committee of Council for Education.

(Time allowed, 2 hours.)

Suppose that you are clerk or secretary to the Chairman of the East India Company:

That he has received a letter from the President of the Board of Control asking, (1) Whether the Company have any information as to the origin of the mutinies? (2) What are the latest accounts they have received of the state of India?

That he has given you the following rough notes of a reply, directing you to write a letter from them,

(1) No positive information; doubtful whether they originate with Mahomedans or Hindus.

(2) By latest accounts Delhi had not fallen. Troops in good spirits, hoping to take it on arrival of reinforcements. No more mutinies recently. Telegraph expected immediately; on its arrival will communicate again.

You are at liberty to expand the substance here given to any length you please, or to add anything which occurs to you.

N.B. This Exercise is intended to test the power of writing correctly in good grammatical English.

Another paper:

(Time allowed, 3 hours.)

A comparison between the English national character and that of any other people, ancient or modern.

Subjects set chiefly in ordinary Examinations.

(Time allowed, 2 hours.)

Not less than two folio pages should be written.

These exercises are designed to test the power of writing correct and grammatical English.

A short Sketch of the life and character of any one of the Kings of England.

Another paper:—

(Time allowed, 2 hours.)

Write an account of any part of Great Britain or Ireland, with which you are acquainted, with special reference to the agriculture (or commerce) there carried on, and the social state and manners of the population.

« ПретходнаНастави »