Agricultural Education — Examination Papers, 1875. Ixxxv 
EXAMINATION IN BOOK-KEEPING. 
Maximum Numbeb of Maeks, 200. Pass Numbek, 100. 
Friday, April l&th, from 10 a.m. till 1 p.v.i. 
Candidates are required to journalise and post by double entry 
the following transactions, and to make out a Trial Balance, Profit 
and Loss Account, and Balance Sheet : — 
On the 1st of January, 1875, John Chiltern obtained a loan from 
his father, G. Chiltern, of 2000Z. in cash, and purchased the business 
of R. Avon, a coal merchant, for which he paid him 1326/. in cash 
and accepted his draft due 4th April for 500Z. 
The Assets handed over by R. Avon consisted of — 
Coals, 500 tons 675 o" 0 
Coke, 180 chaldrons 81 0 0 
Peat .. .. 20 0 0 
Horses and Carts 475 0 0 
Stable fittings, &c 50 0 0 
Office furniture 25 0 0 
GoodwHl 500 0 0 
£1826 0 0 
The transactions for the month of January were as follows : — 
£ s. d. 
1st. Sold for Cash, 40 tons Coal 66 0 0 
- 3rd. Sold to J. Griffiths on credit, 100 tons Coal 150 0 0 
9th. Sold for Cash, 70 tons Coal 115 8 0 
12th. Sold for Cash, 25 chaldrons Coke .. .. 15 0 0 
18th. Sold to J. Tod, 80 tons Coal 112 0 0 
J. Tod gave his acceptance due 
7th April £80 0 0 
And Cash to balance .. .. 32 0 0 
112 0 0 
23rd. Bought of the Eden Colliery Company, 400 
tons Coal 520 0 0 
Accepted the Eden Colliery Company's draft 
due 9th April 520 0 0 
24th. Discounted J. Tod's acceptance 
and received in Cash .. .. £78 16 0 
There being deducted for discount 14 0 
80 0 0 
31st. Paid Cash for Wages 9 10 0 
Paid for new office furniture 513 4 
John Chiltern drew out on private account 35 0 0 
Stock on hand at the end of the month, viz. : — 
Coals, 610 tons 809 0 0 
Coke, 155 chaldrons G9 15 0 
Peat 20 0 0 
VOL, XL— S. S (J 
