cxviii 
Agricultural Education : 
EXAMINATION IN BOOK-KEEPING. 
Maximum Number of Marks, 200. Pass Number, 100. 
Friday, April 21st., from 10 a.m. till 1 p.m. 
Journalise and post into a ledger, in proper teclinical form and 
language, the following series of facts and transactions, and, from such 
ledger, make out a Trial Balance, a Profit and Loss Account, and a 
Balance Sheet. 
Liabililies and Assets of James Dawson, 31st December, 1875. 
Liabilities. 
£ g. d. 
Amount due, W. Williams 670 2 9 
Do. J. Smithson 250 4 3 
Acceptance to James Brown's Draft, due 25th 
February, 1876 150 7 0 
Acceptance to Kobert White's Draft, due 15th 
January, 1876 240 6 0 
£1,311 0 0 
Assets. 
Stock of Oil-cake, valued at 1000 0 0 
Do. Oats 500 0 0 
Barley, to arrive, per 'Bella,' cost to date .. .. 600 7 6 
Horses and Carts 150 0 0 
Stock of Provender for Horses 50 0 0 
Freehold Premises 700 0 0 
Cash at Smith, Payne & Co 200 0 0 
Petty Cash in hand 25 12 6 
£3,226 0 0 
1876. 
Jan. 1. Bought of J. Smithson, a parcel of Oats, 
invoiced at 350 2 6 
„ 2. Accepted W. Williams' Draft, due 5th April 550 0 0 
„ „ Sold Kobert White Oil-cake, charged to 
him at 525 0 0 
„ 3. Consigned to James Brown, Oil-cake from 
stock, cost 490 0 0 
„ „ Sold Arthur Wilkins a parcel of Oats, in- 
voiced at 625 7 8 
„ 4. Ecceived from Arthur Wilkins, his accep- 
tance to my Draft, duo 7th April, for .. 500 0 0 ■ 
Charged him interest 6 5 8 
Discounted with Bankers, A. Wilkins' Draft, 
for 500 0 0 . 
Discount chiarged by Bankers 5 3 8 
