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 everything 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

Jan. 3. Lent to Rushbell and Co., on Warrant Demerara "Jane Dawson" at 74%

Cotton per

Jan. 6. Received of Rushbell and Co.

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 7%

£ 3. d. 1325 1 7

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

54 0 0

1856.

£ s. d.

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

Interest for 7 days

Lent James Parker on Bill of Landing of Brandy
"Maria Jane"

per

Jan. 17. Received of Thomas Jackson

500 14 5

£500 0 0

0 14 5

320 0 0

40 0 0

viz. Loan

Interest for 26 days

£14 0 0
0 0 10

0

1 10

251 19

£250 0 0

1 19 1

5 5 0

176

8 10

£175 10 0
0 18 10

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?

7. An agent receives from a merchant abroad authority to purchase goods for him in this country, and he buys of A. 250l. 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:

Goods

Returned by James Smith:

Goods

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

of a/c.

Give a copy of his acct in my ledger.

£ s. d.

54 0 0

22 10 0

2 3 6

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 :

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

62 10 0

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 proposed 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 allGoods sold into the Day Book.

1857.

Goods bought into the Invoice Book.

Transactions involving Cash or Discount, into the Cash Book.

July 1. Cash in hand

Bought of Jones and Son 40 bags cotton, 13,728
lbs. at 4ğd.

264 11 0

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

8. Bought of Peak and Co.: 2 lots Surat cotton:
Lot 217. 6 bales, 2,102 lbs. at 24d.

Lot 8. 6 bales, 2,081 lbs. at 24d.

264 11 0

184 4 0

21 17 11 21 13 6

43 11 5

1857.

July 8. Paid deposit on above

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

10. Sold John Parker 12 bags cotton, 3,102 lbs. at 4d
11. Received of J. Smithson on a/c
12. Received of Beale and Co. on a/c

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 2 d.

11 18 11

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. 1 pipe Port, 50l., 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 55l.; B. pays me in a bill for 251. and cash for 301., and I then pay to James Smith B.'s acceptance and cash for the balance, he allowing me 2 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.