E.—la.

Book-keeping.- -For Civil Service Junior. Time allowed : Three hours. 1. From the following particulars write up a Cash-book, ruled in the form which you consider the most suitable :— r 1903. £ s. d. Jan. 1 Balance of cash in bank on this date .. .. .. .. .. 363 15 0 2 Received from James Edwards payment of his acoount .. .. .. 514 6 3 Received from Arthur White payment in full settlement of a debt of £107 18s. 105 14 0 4 Lodged in bank .. .. .. .. .. .. .. 100 0 0 5 Paid Jones & Co. in cash (they allowed Is. discount! .. .. .. 15 0 8 Paid office-cleaning by cash .. .. .. .. .. .. 012 6 12 Paid wages by cheque .. .. .. .. .. ... 33 7 6 14 Received for cash sales.. .. .. .. .. 18 18 0 18 Made sundry purchases of goods, drawing one cheque for same .. .. 38 10 0 22 Paid Jones & Co. by cheque (receiving a discount of £4 45.) .. .. 159 10 0 30 Paid all cash on hand into bank. Drew and sent out the following cheques : — Evans & Blank (who allowed discount 18s.) .. .. .. 35 0 0 Edgar Jackson, on account .. .. .. .. .. .. 150 0 0 2. On receiving the Pass-book from the bank on 31st January it is found that of the cheques mentioned in the foregoing question Edgar Jackson's (£150) and Jones & Co.'s (£159 10s.) have not been presented for payment. Make a reconciliation statement showing the balance at bank on 31st January. 3. Give definitions of the following terms : Insolvency, freight, interest, pro formd invoice, acceptance. 4. A storekeeper carries on his business in three departments—viz., grocery, hardware, and drapery. Purchasers often buy on the same day goods from all departments. Bule a form of Sales-book which you would recommend the storekeeper to adopt, and enter therein six sales made on 14th March, 1903. 5. From the following Ledger balances on 31st March, 1903, make out Trading Account, Profit and Loss Account, and Balance-sheets for the year : — £ £ J. Starkey .. .. .. .. 153 Edward Short .. .. .. 128 W. Swift .. .. .. .. 42 J. Langford .. .. .. .. 27 Bills receivable .. .. .. 1,364 Bills payable .. .. .. 897 Goods, 31st March, 1902 .. .. 2,000 Sales .. .. .. ..5,080 Purchases .. .. .. .. 3,530 Capital: E.Bruce .. .. .. 780 Salaries .. .. .. .. 355 Capital: J. "Wallace .. .. .. 750 Trade expenses .. .. .. 218 £7,662 £7,662 Goods according to stock-sheets, 31st March, 1903, £1,587. The partners divide profits equally. 6. Henry & Edwards, of Dunedin, have received a consignment of 1,000 bags of wheat from William Hodge by rail. They sell it at 3s. 6d. a bushel, and the weight is 107 tons 10 cwt. Bags are to be weighed in. Bailag6 (£3l 55.), unloading (£7 12s. 6d.), and cartage (£6 155.) are paid, and commission is charged at 2-|%. Make out Account-sales. [Note. —A bushel of wheat is regarded as weighing 601b.] Book-keeping, I. — For Civil Service Senior. Time allowed: Three hours. 1. What is the imprest system of petty cash ? Bule a Petty-Cash book, and enter therein two sums received and twelve sums disbursed under this system. 2. Explain the following : Bill of sale, demurrage, sinking fund, free of particular average, inscribed stock, appropriation of payments. 3. From the following trial balances for the year ending 31st December, 1903, taken from the books of Messrs. White & Black, prepare Trading Account, Profit - and - Loss Account, and Balance Sheet: — £ £ Sundry debtors .. .. .. 3,780 Sundry creditors .. .. .. 5,325 Stock, 31st December, 1902 .. .. 5,587 Bills payable .. .. .. 1,338 Purchases .. .. .. .. 21,836 Sales .. .. .. .. 27,385 Charges .. .. .. • • 959 Bills discounted .. .. .. 4,135 Wages and Salaries .. .. .. 1,931 John White: Capital .. .. 5,250 Discount .. .. .. •• 181 William Black: Capital .. .. 3,750 Travelling-expenses .. .. 511 Bills receivable .. .. .. 4,575 John White: Drawings .. .. 348 William Black: Drawings .. .. 256 Furniture and Fittings .. .. 369 Freehold property .. .. .. 6,850 £47,183 _g_ 4 ?'ig- 3 Stock, 31st December, 1903, £5,436. Provide 2°/. discount on undiscounted bills and book debts. Beserve s°/» on current bills receivable and book debts as a provision for bad and doubtful debts. Allow for depreciation on furniture and fittings £37, and on freehold property ±,137. Credit partners with 6ft interest on capital, but charge no interest on drawings. Divide net profit in proportion of f to White and § to Black.

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