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These Papers contain easy questions intermixed with others of greater difficulty.

The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

£ s. d. 165 0 5

1856.
Jan. 15. Received of Rushbell and Co.
Balance on Loan

L164 11 0
Interest on 1001. for 3 days

0 1 3
Interest on 1641. lls. for 12 days 0 8 2

Lent Jones, Son and Co. on Warrant of Surat

Cotton @ 73°%.

250 0 0

500 14 5

Jan. 16. Received of Thomas Smith

yiz. Loan

Interest for 7 days

£500 0 0

0 14 5

Lent James Parker on Bill of Landing of

Brandy per “ Maria Jane”

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320 0 0

Jan. 17. Received of Thomas Jackson

40 0 0

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

135 00

“ Maria

Jan. 30. Lent James Smith on Brandy per

Jane"

175 10 0

Feb. 7. Paid John Brown for new Office Desk

12 15 0

14 2 8

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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

No. 3. 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 bookkeeping ?

These Papers contain easy questions intermixed with others of greater difficulty.

The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

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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. 2501. worth, of B. 3001. worth, and of C. 95l. 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

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 acct in my ledger.

S. d.

SPECIMENS OF EXAMINATION-PAPERS IN BOOK-KEEPING Set to candidates for Temporary and Dockyard Clerkships in the

Admiralty,

No. 1. Read the following memorandum of transactions :1856.

£ s. d. Jan. 1. Bought of J. Taylor : 2 qr. casks Old Port @ 42i.

21 0 10 doz. Geneva, 21s.

10 10 0 Returned to J. Taylor : 1 hhd. Sherry @ 211.

12 0 0 Less dock charges to be paid by me

2 3 4

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Accepted Bill drawn by John Taylor at 3 months

(and took his receipt as for balance of a/c)

21 0 0

1. State what books these transactions would be recorded in, and

which would be placed in each. 2. Give a copy of J. Taylor's a/c in my Ledger after the requisito

entries have been made in it. 3. Give a similar copy of my a/c in J. Taylor's Ledger.

These Papers contain easy questions intermixed with others of greater difficulty.

The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

No. 2.

1856.
Jan. 1, Cash in hand

S. d. 50 0 0

Goods on hand

120 00

99

Jan. 3. Bought of Peek and Co. : cwt.

6 } chests Hyson Tea, 3. 2. 7 = 399 lbs.

@ 2s. 3d.

44 17 9

4. Sold to James Doyle :

2 chests Oolong Tea, 79 lbs. nett @ ls. 8d.

6 11 8

8 boxes Pearl Leaf Gunpowder, 9 lbs. each

= 72 lbs., @ 3s. 6d.

12 12 0

5. Sold to Robert Wilmot :

2 } chests Flowery Pekoe, 131 lbs. net

@ 2s.6d,

16 7 6

17. Sold to George Walters :

14 chests fine Oolong = 50 lbs. @ 1s. 10d.
3) chests Hyson, 200 lbs. @ 28. 9d. -

4 11 8 27 10 0

18. Paid Peek and Co.

44 17 9

23. Recd of James Doyle on a/c

10 0 0

Make entries of these in all the books necessary.

No. 3. 1. 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.

£ July 1. Cash in hand

25 0 0

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Sold Benj. Gurney :

3 doz. Sauterne, 45s.
2 doz. Chablis, 46s.
4 doz. Rudesheimer, 758

6 15 0 4 12 0 15 0 0

These Papers contain easy questions intermixed with others of greater difficulty.

The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

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

62 10 0

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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.

No. 4. 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

. } into the Cash Book.

These Papers contain easy questions intermixed with others of yreater difficulty.

The object has been to enable candidates moderately acquainted with the subjects to show sufficient knowledge, and at the same time to afford an opportunity for the display of better acquaintance with the subjects where it has been acquired.

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1857.
July 1. Cash in hand

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

at 4 d.

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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

Paid deposit on above

11 0 0

9. Sold Beale and Co. 6 bales Surat, 2,102 lbs. 31d.

32 16 10

10. Sold John Parker 12 bags cotton, 3,102 lbs. at 4 d. 54

54 2 6

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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 2 d.

11 18 11

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2. Post the same transactions from the books given above into the

Ledger in the manner called “Single Entry.”

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