H.—3

20

7. By what title does the present Eoyal Family occupy the throne of England ? 8. In whose reign was the Statute of Treasons passed? What were its provisions? "What amendments were afterwards made in it, and in whose reigns ? BOOK-KEEPING. 1. A bill for £328 17s. 6d., due March 31, is discounted by me on February 17, and I receive £327 13s. How is this journalized ? 2. Journalize the following transactions ? No. 1879. £ s. d. 1 Jan. 1. Bought of J. &J. Skilbeck— 50 casks of Saltpetre ... ... ... ... 82 14 0 2 „ Bought of Blundell, Spence, & Co.— 5 casks Emerald G-reen... ... ... ... 27 1 8 8 „ Bed Lead ... ... ... ... 11 210 3 „ Paid J. &J. Skilbeck by cheque on Williams & Co. ... 81 13 0 ws.—Account... ... £82 14 0 lessl|7 o ... 110 4 „ Sold to Price & Co.— 50 casks Saltpetre ... ... ... ... 87 1 1 5 „ Sold to Theodore Jones — 3 casks Emerald Green ... ... ... 17 1 3 3 „ Eed Lead 414 0 6 „ Sold to Lewis Nathan— 2 casks Emerald Green... ... ... ... 11 18 4 5 „ Eed Lead 6 7 9 7 „ Eeceived of Price & Co. ... ... ... ... 85 19 4 viz. —Account... ... £87 1 1 lessli°/ 0 ... 119 8 „ Eeceived of Thomas Jones his acceptance at 2 months ... 21 15 3 9 „ Accepted Bill drawn by Blundell & Co. at 3 months ... 38 4 6 3. How would your account appear in the ledger of J. & J. Skilbeck ? 4. How would Price & Co. journalize their transactions?

By Authority i Geoege Didsbtjby, Government Printer, Wellington.—lB79. Price Is.]