AfjricuUural Education — Examination Papers, 1870. 
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EXAMINATION IN BOOKKEEPING. 
Maximum Number of Marks, 200. Pass Number, 100. 
Friday, April 10th, from 10 a.m. till \ p.m. 
Journalise in proper teclinical form and language the following 
facts and transactions, post tlie same into a ledger, and draw out Trial 
Balance thereof, and also a Balance Sheet accompanied by a Profit 
and Loss account. 
John Simmons, Farmer, took stock on January 1st, 1869, and found 
that his aifairs were in the following condition : — 
Assets. £ s. d. 
Cash at Bankers 1250 0 0 
„ lent on mortgage of Fonthill Farm .. .. 3000 0 0 
Live Stock and Grain, valued at 1G50 0 0 
Fixtures, Implements, Horses and Harness, ditto . . 1150 0 0 
Debt due by Peter Wilkins, 41 8Z. ; estimated worth 
lOs. in the £ 209 0 0 
Debt due by John Soamcs 484 0 0 
Petty cash in hand 6200 
Liabilities. 
His acceptance due 4th March 225 0 0 
Amount owing to Howard and Co. 80 0 0 
During the half year ending 30th June, 1869, the following trans- 
actions took place : — • 
Jan. 15. Sold to Wm.Jones, 300 quarters of Wheat for 750 0 0 
Wm. Jones pays for such wheat by his ac- 
ceptance at two mouths from this date .. 750 0 0 
17. Bouglit of Eansomes & Sims, Farm Imide- 
ments 175 0 0 
„ Accepted Piansomes & Sims' draft at three 
mouths' date 175 0 0 
18. Paid Howard & Co. amount due to them .. 80 0 0 
March 4. Paid acceptance due this day 225 0 0 
„ Discounted W. Jones' acceptance for 750/. 
Keceivcd cash 748 11 3 
and allowed discount 18 9 
12. Bought 100 Bullocks at 13/. 10s. each, and 
paid cash for same 1350 0 0 
„ Eeceived from John Soames, Wm. Smith's 
acceptance due 3rd June 871 0 0 
April 18. Sold to Wm. Jones, 150 quarters Barley .. 262 10 0 
„ Eeceived from Wm. Jones, Thomas Smart's 
acceptance due July 4th 200 0 0 
„ Eeceived on account of mortgage of Fonthill 1000 0 0 
„ Bought 500 Sheep at 31s. each for cash .. 775 0 0 
20. Paid acceptance due this day 175 0 0 
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