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5 cases of liquorice juice, 10 cwt. 0 qr. 19 lbs. gross, cases, tare together 205 lbs., allowed for leaves 7 per cent. State the quantity for duty.


1st Examination.

1 Find the value of 7 cwt. 3 qrs. 11 lbs. at 27. 13s. 11d. per cwt.

2 Divide 3.24 by 25.

3 Add together 2-8146, 0938, 8, 875, 31-2788, 4.0087. 4 Find the value of 89 at 3s. 11ąd.

2nd Examination.

Find the value of 6 cwts. 1 qr. 11 lbs. at 27. 17s. 9d. per. cwt. Calculate the duty at 57. per cent. on goods worth 8577. 16s. Find the value of 1 + 2 + 3 + 3.

Divide 2.5 by 32.

Find the value of 2.325 of 17.


1st Examination.

1 Calculate the duty on 356 cwt. 3 qrs. 16 lbs. of sugar at 12s. 10d. per cwt.

2 Divide by, and multiply the product by .

3 Add together of 18, and 3 of 1.

4 Add together 1·30467., 15.0317., 00827., 3.297., and find the value of the sum.

5 Divide 3.24 by 25.

2nd Examination.

1 Calculate the duty on 7 cwt. 3 qrs. 11 lbs. at 27. 13s. 1d.

per quarter.

2 Add together 1, 4, 8, 3.

3 Divide of by 7 of

4 Multiply 332·1 by 44·1.

5 Divide 2.5 by 32.


1 Calculate the duty on 356 cwt. 3 qrs. 16 lbs. of sugar at 12s. 10d. per cwt.

2 Calculate the duty at 157. per cent. on goods valued at 9637. 15s.

3 Add together

of 18, of 33.

4 Multiply 33-21 by 4.41.

5 Divide 9.065 by 049.

6 Add together 02047., 1.3267., and 0037., and find the value of the sum.


1 Calculate the duty on 356 cwt. 3 qrs. 16 lbs. of foreign white clayed sugar at 12s. 10d. per cwt.

2 Calculate the duty at 157. per cent. on goods valued at 9637. 15s.

3 Add together 1,,, and 21.

4 Divide by, and multiply the product by .

5 Multiply 4.41 by 33.21.

6 Divide 9.065 by 049.

7 Add together 1.30467., 15.0317., ·00827., and 3.29, and find the value of the sum.



1 State the value of 849 cwt. of flour at 17. 16s. 91d. per cwt. 2 What would be the cost of 5,000 lbs. of salt beef at 27. 15s. 4d. per cwt.?

3 If the carriage of 8 cwt. of coals 128 miles cost 48s., what would be the charge for 4 cwt. 32 miles at the same rate?

4 What will 1001. 6s. 8d. amount to with compound interest for five years at 5 per cent. per annum, the interest being paid annually?

5 What would be the amount of a salary of 957. per annum, subject to a deduction of 21. 7s. 6d. per cent. per annum, for one year and 25 days?

6 What would be the charge for fuel for 800 men for 12 months, provided the ration for each man per diem consisted of 14 foot of wood from the 1st May to the 31st October, and half that quantity for the remainder of the year, the price of the wood being 63d. per foot?

7 Suppose the price of salt meat to be 5 d. per pound, the ration to the troops to be 9 ounces per man per diem two days per week, fresh meat being issued five days per week; what quantity would be required to supply 460 men for the mouth of May, and what would be the cost to the public?

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12 Suppose 6,948 dollars were purchased at 487d. each, and that they were issued at of a penny more than that rate; what would be the total cost of the dollars, the total amount for which they were issued, and the total gain upon the transaction?

Note. The working of the several questions to be produced with the answers.


1 Define the terms "double entry," "debit and credit," and explain why two entries in every transaction are required under this system.

2 Describe what is usually understood in book-keeping by the general terms "real accounts," ""personal accounts," and "profit and loss account."

3 Describe the books of account necessary in a method of book-keeping by double entry in its most simple form.

4 Prepare forms of such books, and state the each book is intended to answer.

purposes which

5 State the difference between the mode of entering a transaction in the waste book and the journal.

6 State what are the two first entries made in the journal by a trader commencing business.

7 In real accounts, on which side of the ledger are articles received entered?

8 If a merchant, not satisfied with the knowledge of the profit or loss on his merchandise generally, should wish to prepare his books so as to give him a view of the profit or loss on each description of merchandise in which he deals, how must he set about it?

9 How are books balanced and closed?

10 If a real account closes with a loss, to which side of the profit and loss account should the balance be carried?

11 What object is the balancing intended to accomplish?

12 If a merchant should be a loser in summing up the whole of his transactions of the year, from what account in the ledger could that information be obtained?

13 If a merchant should prove insolvent on the closing of his books, in what account of his ledger would that result appear?



What is the income of a person who pays 221. 7s. 5d. for income tax at the rate of 7 d. in the £?

What must an income of 4007. pay towards an income tax of 4s. 6d. in the £?

44 guineas used to be coined out of 1 pound of standard gold, how many sovereigns are now coined out of this weight?

If a bankrupt is able to pay 12s. 6d. in the £, and his debts amount to 36007., what is his estate worth?

If a bankrupt owes 47267. 10s., and his effects are worth 11817. 12s. 6d., how much will he be able to pay in the £?

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