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3 To balance such Accts as allow of it; transfer all the fictitious Acc, except Cash, to Private Ledger; and to state the Balances of all open Accts.

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1

Cash at Bankers (Smith, Payne & Co.) 543 16

2 Sold to J. Bottram :

12 Reams large thick Post at 25s.
12 Reams thick wove Post at 20s.

3 Sold to James Simpson:—
10 Reains Foolscap 10s.
25 lbs. Sealing Wax 2s. 6d.

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,, Bought of J. Whatman and Co. :—
50 Reams Blue Royal, 20s.

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50 Reams Printing Royal 18s. 6d.

10 Accepted Bill drawn by J. Whatman & Co.
for am of their a/c at 3 mos.

96 5 0

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1855.

Oct. 15 Bought of Joseph Gillott :-
200 Gross Magnum B. 8s....

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100 Reams Foolscap 11s.
150 lbs. super. Wax 2s. 6d.
50 Gross Magnum B. 8s. 6d.

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These transactions are to be recorded in the necessary Books, and the Ledger is to be closed and balanced.

C.

1 What distinguishes double entry from single entry? 2 In the ordinary or Italian system there were formerly but three books ordinarily used; what were they?

3 In a business where goods are bought and sold, payments received and made in cash and bills, and discount allowed and taken; what books would be necessary, supposing no waste book to be used, and a separate book to be required for each sort of entries?

4 A merchant of Sydney remits to me 2007. to lay out on his account; I am to be allowed 14 per cent. upon all purchases I make, and buy of A 60l. worth, B 977. worth, C 207. worth, and pay 147. 10s. dock and shipping charges. What journal entries would be necessary for properly recording these transactions in my books?

5 Give a copy of my account as it would stand in the ledger of my correspondent, after he has entered the same transactions.

6 In balancing, how should merchandise / be closed, and on which side of stock / should the balance fall to show me solvent?

7 If you are acquainted with any method of keeping books by double entry by which the use of a journal is dispensed with, describe it briefly.

D.

1 In what is book-keeping by double entry different from bookkeeping by single entry?

2 In the ordinary system of book-keeping by double entry, what

books are necessary, and which of them is peculiar to it? 3 A buys goods of B to the amount of 50l.: what should be the entry of the transaction in A's journal, and what in B's ?

4 If on balancing the ledger the amount on the left hand-side of merchandise should be greater than that on the right hand, should you have gained or lost?

5 How would you close merchandise %, and profit and loss? 6 Suppose that at balancing you were worth 1,2501.; that you owed 9007. (to two creditors A and B, and to each an equal amount); that your stock on hand was worth 6507.; and that your other assets consisted of bills receivable 3251., and accounts owing by C, D, and E, by each an equal amount: What should your ledger balances be to show such a state of affairs?

HISTORY.

A.

1 When, and how, was Christianity first introduced and finally planted in England?

2 Mention the principal events in the life of Edward I.

3 Under whom were the crowns of England and Scotland first united?

4 When did the English power in France come to an end?

5 When, and how, did Great Britain become possessed of India and Canada?

6 Name four celebrated English admirals, with the sovereigns under whom they lived.

7 What is the Habeas Corpus Act?

8 Give a short account of the life of one of the following great men: The Black Prince, Marlborough, Lord Chatham. 9 Name the great civil wars which have taken place in England, and the causes of any one of them.

10 Name the principal battles in the Peninsula, with the years in which they were fought.

B.

1 Mention some of the original sources from which information as to English History may be derived.

2 Give the dates of the following events: the Conquest; the destruction of the Spanish Armada; the Revolution; the accession of King George III.; the Union with Ireland; and the separation of the Crowns of Great Britain and Hanover.

3 Trace the descent of the reigning sovereign from King George I.

4 Name the English sovereigns of the house of Stuart, giving the dates of their respective accessions. State any par

ticulars which you recollect as to the last effort made by

a descendant of that family to recover the throne.

5 What was the cause of the American War?

terminate?

How did it

6 Give a short account of the life of one of the following great men :-Cardinal Wolsey, Sir Walter Raleigh, Oliver Cromwell.

7 Mention some of the methods anciently resorted to by English sovereigns for the purpose of raising a revenue. What was the great subject of contest in the time of Charles I.? 8 State roughly the amount of the Public Revenue in recent years, and the interest of the National Debt. To what period is the origin of the debt assigned, and on what occasions has it been increased during the last 40 years? 9 Mention the principal articles now subject to duties of Customs and Excise, and the most important changes which have recently been made.

10 Into what classes may the Constituencies represented in the House of Commons be divided? What class of Bills in

variably originate in that House? What are the ordinary qualifications of voters?

11 What is meant by the phrase "International Law?" Mention some of the Acts which it prohibits.

the difficulty of enforcing it?

Whence arises

12 Mention some of the arguments by which the execution of Mary Queen of Scots is condemned or vindicated.

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tion of the English people affected by them?

2 What was the Magna Charta, and when was it signed?

3 Mention the principal events in the reign of Edward III., and the date of his accession.

4 What title had James I. to the English throne ?

5 How were the relations of England and Scotland affected by the Union of the Kingdoms in the reign of Queen Anne?

6 State the circumstances attending—

1 The Defence of Gibraltar.

2 The Bombardment of Algiers.

7 What events led to the independence of the American States ?

8 Give a short account of the life of one of the following persons:-Cranmer, Lord Strafford, Oliver Cromwell.

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