civ AgriculUiral Education — Examination Papers, 1880. 
lowing imaginary transactions, and draw out from the ledger a " Trial 
Balance," a " Profit and Loss Account," and a " Balance-sheet." 
Statement of Affairs of John Squire, 1st January, 1880. 
Liabilities. 
£ s. d. 
Amount due to Thomas Moxou 305 0 0 
Amount due to Bank for overdraft on current account 1235 6 8 
Amount due to P. Squire for loan 500 0 0 
Balance being surplus 1262 10 0 
Estimated value of Corn unthrashed 
Estimated vahie of Live Stock 
Estimated value of Dead Stock 
Balance of Petty Cash 
£3302 16 
951 10 0 
1687 0 0 
650 0 0 
14 6 8 
£3302 16 
1880. 
Jan. 1.- 
„ 2- 
„ 5.- 
» 7.- 
„ 11. 
„ 14.- 
„ 17.- 
„ IB-- 
„ 19.- 
„ 20.. 
-Sold to John^ewham 150 qrs. Corn 
-Sold to Henry James Live Stock .. 
-Borrowed of P. Squire for 3 months at 5 per 
cent, and jjaid into Bank 
-Drew from Bank for Petty Cash .. 
-Sold to James Howard 20 qrs. Corn 
-Bought Live Stock of James Gourley, paid 
him by cheque 
-Sold to Thomas More 55 qrs. Corn 
-Keceived of John Newhani his 
acceptance due 20th Feb. £355 0 0 
And cheque for 20 0 0 
-Bought of I'homas More Linseed Cake 
-Paid by cheque for Bates and Taxes 
-Eeceived cheque of Thomas More 
for balance of account, viz., 
for Wheat sold to him .. £68 15 0 
Less Maize purchased from him 
to-day 2634 
21 - 
-Discounted John Newham's ac- 
ceptance for £355, receiving 
cheque for £344 7 
Charged by Bank for discount 10 13 
375 0 0 
115 0 0 
1500 0 0 
65 0 0 
36 5 0 
680 0 0 
68 15. 0 
375 0 0 
75 0 0 
14 6 8 
42 11 8 
355 0 0 
