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1. State what books would be necessary to record these transactions, and which of them would be entered in each.

2. Give a copy of the ledger account of W. Barton as it would stand when all these entries are posted into it.

3. Give a similar copy of my account as it would stand in W. Barton's ledger.

B.

The following is a detailed list of transactions in the order in which they occurred :—

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8 Bought of Misa y Bertimati 13 butts
Sherry at 147.

...

Sold same to J. Smith at 157.

£ s. d.

225 0 0

182 0 0

...

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Paid Misa y Bertimati's acc* £182
Less 14 Disc

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9 Reed from J. Smith acct duty

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Paid duty on three butts Sherry for J.
Smith, 323 galls. at 5s. 6d. and 5 per

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11 Bought of Godson and Co. 12 qr. casks
Pale Brandy, 312 galls. at 10s. 3d....

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159 18 0

163 16 0

2 1 0

161 15 0

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1855.

June 13 Sold to Richard Smith 3 pipes Port at 637.

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£. S. d. 189 0 0

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189 0 0

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26 Paid Sandeman and Co.

July 1 Bought of Tetley and Son 40 bags of cotton, 13,728, at 4ğd.

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Paid wages and petty expenses for June.

6 Accepted a bill drawn by Tetley and Son,
2 mos. from 1st instant

7 Sold T. Singleton 10 bags cotton, 7,368

60 0 0

264 11 0

13 7 5

264 11 0

lbs. at 6d.

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184 4 0

...

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10 Sold Parker and Maidstone 12 bags cot-
ton, 3,102 lbs. at 4 d.

...

11 Received of T. Singleton on account

13 Received of Jones and Co.

54 2 6

100 0 0

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14 Sold Jas. Dunkerley 18 bags cotton,
3,258 lbs. at 5d.

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32 8 6

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67 17 6

19 Sold John and G. Buckley, 3 bales Surat
1,043 lbs., 2 d.

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11 18 11

32 11 5

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3 Write down the amounts I owe; and the amounts I am owed; and state what the balance of Cash on hand is on July 22nd.

DOUBLE ENTRY.

A.

The following is a detailed list of transactions in the order in which they occurred :—

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11 Bought of Godson and Co. 12 qr. casks

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179 14 6

50 0 0

93 5 4

0 2 6

Pale Brandy 312 galls. at 10s. 3d.... 159 18 0

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13 Sold to Richard Smith 3 pipes Port at 637.

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189 0 0

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£43

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7 10
0 10

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43 8 8

...

£195 0 0

1 12 9

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It is required,

1 To journalize them.

...

...

...

159 18 0

...

60 0 0

:

2 To post them; opening all Ledger Acc's that may be

necessary.

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