Ixxxiv Agricultural Education — Examination Papers, 1882. 
EXAMINATION IN BOOK-KEEPING. 
Maximum Number of Marks, 200. Pass Number, 100. 
Friday, May IWi, from 10 a.m. till 1 p.m. 
Journalise and post the following facts in proper teclinical lan- 
guage and form. Make out a " Trial Balance Sheet," a " Profit 
and Loss Account," and a " Final Balance-sheet," showing the position 
of Edwin Woods' affairs on May 1st, 1881. 
Statement of Affairs of Edwin Woods, January 1st, 1881 : — 
He had assets — ~ s. d. 
• Wheat in sacks 854 0 0 
Barley do 417 0 0 
Straw, estimated at 116 0 0 
Tillages do. 175 0 0 
Sheep 620 0 0 
Horses 100 0 0 
Implements and Dead Stock 250 0 0 
Cash in till 11 15 8 
£2543 15 8 
He owed — 
John Woods, loan 500 0 0 
London and County Bank overdrawn .. .. 733 6 8 
William Markham for shuep 315 0 0 
1548 6 8 
Leaving surplus 995 9 0 
£2543 15 8 
1881. 
Jan. 5. — He sold sheep to William Parker for .. .. 463 0 0 
(receiving cash for same.) 
„ 8.— He paid William Markham 315 0 0 
„ „ He paid to Bank 80 0 0 
„ 31. — This month expended for Wages from till .. 57 5 0 
Feb. 28.— This month drew from Bank for Petty Cash 50 0 0 
„ „ This month expended for Wages 68 3 3 
Mar. 4. — Sold 60 quarters Wheat at 36s. to John 
Smiles for cash 108 0 0 
„ 6.— Botight 11 Heifers of Jaggcr for .. . , .. 82 10 0 
„ 10.— Sold Straw to Squire Oakes for 40 14 6 
„ 11. — Drew Bill on Squire Oakcs for the above 
(duo 14th May) 40 14 6 
„ 14. — Eemittcd Jaggcr Squire Oakes' bill 40Z lis.&d. 
and cheque on Bank 41 Z. 15s. 6r?. to ba- 
lance his account 
