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3. Write up the Cash Book of Edward Simpson from the following particulars — Oct. 14 Balance in band, cash

£11 15 0 bank

42 8 0
Received by post and paid into

bank cheque from W. Bright,
on account of goods...

156 0 0
Allowed him discount

4 0 0
Received cash for ready money
sales ...

57 8 4
Discounted at bank Tomkinson's
P/N at three months

160 0 0
Discount charged

2 0 0 Oct. 15 Paid into bank, cash

50 0 0
His P/N to Harper & Son paid at
his bank

64 0 0
Drew and cashed cheque on ac-
count of wages

260 0 0
Paid wages in cash

255 11 0 Paid L. Smithson by cheque

30 - 0 0 Rule off and bring down balances. 4. X sells to T goods to the value of £250, payable by draft of the former on the latter, at four month's date from 1st May.

The drawer discounts his customer's bill with his bank at 5 per cent. per annum on 1st June. At maturity the bill is dishonoured. Give the entries in X’s Sales Book, Bill Book, Cash Book, Journal, and Ledger, to duly record the transactions. 5. Prepare Account sales of a shipment of Matches consigned by Phosphorus & Co., of London, per S.S. “Altonia," to Torrens & Co., of Adelaide, for sale on Shipper's account.

SALES.
Sept. 1.
120 cases, 50 gross each, at ls. 8d. per gross.

CHARGES PAID OUT.
Aug. 12. Duty 6d. per gross.

Agency, Cartage, and Delivery £26 0 0

CHARGES CHARGED UP.
Sept. 11. Fire Insurance, at 2s. per cent. on Gross Proceeds.

Commission and Guarantee, at 7} per cent., do. 6. A., B., C., & D. are partners in a venture sharing profits or losses in the following proportions :-A, }; B, H; C, 5; D, is. A's Capital is £8,000; B's, £4,000; C's, £2,000, and D's, £1,000.

The venture occupies six months, producing a gross profit of £5,000. Out of this they have to pay 10 per cent. in sundry Commissions, and 5 per cent. per annum interest on partnership capital. Raise an

account showing the net result and its distribution, and containing the Partners' Accounts set out in detail.

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7. (a). Enter the following in Sales, Purchase, Cash and Bill Books. The Cash Book to have Bank columns.

(6). Then post direct to Ledger not using a Journal, (c). Make

up Trial Balance, Profit and Loss Account and Balance Sheet: Sept. 1 Cash in hand

£502 Cash at Bankers

260 2 Bought of S. Wilson, Goods

168 3 Bought of V. Maurice, Goods

250 4 Sold S. Nation, Goods

192 5 Bought of S. Wilson, Goods

278 6 Sold to P. Norley, Goods

94
8 Sold to S. Nation, Goods

240
9 Forward to S. Wilson my Acceptance
at 10 days' sight

168
11 Received of S. Nation amount of his

account on the 4th, less discount £2 190
12 Remit to S. Wilson by Cheque

100
15 P. Norley pays his account to Bank,
less discount £4

90
16 Bought of V. Maurice, Goods

280
17 Pay for above to V. Maurice by cheque 200

and remainder by cash, less
discount £10

...

70
18 Received of S. Nation his Acceptance
at 2 months

200
19 Pay in to Bank

160 20 Sold Goods to P. Norley

240 22 P. Norley pays to my account at Bank 160

My Acceptance due to-day met do. 168 25 P. Norley pays a dividend of 15s. in £ 60 26 Drew for private account by cheque 20 30 Monthly Cash Purchases

24 Monthly Cash Sales ...

34 Monthly small expenses paid by cash 32 Monthly Salaries paid by cheque

22 Goods on hand

300

...

BUSINESS CORRESPONDENCE.

Time: two and a half hours.

a

a

а

1. Draft a Letter to the Registrar of the University of Adelaide asking for copy of regulations and syllabus of the Junior Come mercial Examination.

2. Write a Letter as from the Secretary to a Trading Company registered in Adelaide, to their Perth Branch Manager, advising him that Mr. Sylvanus Thomson, the Chairman of Directors is about to pay his annual visit to the Perth Branch, and will be pleased to meet business friends and customers.

3. Draft a Letter to be sent by Arthur Balfour, a shopkeeper in Unley, to the Commonwealth Fire Insurance Company, in which his stock-in-trade is insured, giving notice of the occurrence of a fire on his premises, and making a claim for loss and damage to the property insured, and asking for a settlement.

4. Sketch out a Letter from James Williams & Co., Wholesale Ironmongers in Adelaide, to James Renfrew, a suburban storekeeper, informing him that his cheque for £15 10s, received in payment of his last month's account has been returned dishonored, expressing surprise and annoyance thereat, and requesting him to provide for the same at once.

5. William Johnson, a resident in Strathalbyn, has written to the Orient and Peninsula Steam Shipping Co. asking for particulars of rates of passage money to England, single and return, for himself and family, also departure dates of Steamers. Draft the reply from the Agents of the Company purporting to give the desired information and enclosing timetable, &c.

6. Draft a Circular Letter from a large retail Drapery firm to their regular Customers, giving notice of a special Stocktaking Sale at reduced prices and inviting a visit of inspection.

7. Write a Letter from an Adelaide firm of Woolbrokers to the owner of a Sheep Station, purporting to enclose Account Sales of a Consignment of Wool sold by them on his account at auction, and quoting the net proceeds to his credit.

8. Write a Letter from an Adelaide Indent Merchant to a firm of Motor Car Builders and Engineers in England, enclosing particulars and specification of a Car which he wishes to order out, and asking them to quote prices c. & f. per steamer, London or Liverpool, to Adelaide.

SHORTHAND.

Time: five minutes for the reading; sixty minutes for the

transcript.
[An extract from Hansard.]

TYPEWRITING.

Time: two hours.

[Accuracy and neatness are essential. Mistakes in spellinj should

be corrected, and the papers must be properly punctuated. No pen corrections of any description are allowed. No abbreviations are allowed, except those customary for dates, measures, dc. Candidates are recommended to read the rough drafts through before commencing the typewritten copy.]

1. Make a properly arranged typewritten copy of the following draft of a business letter, punctuating where necessary, and substituting figures where numbers are given in words.

(Sheet I). 2. Type and rule in red ink the following draft of a financial statement.

(Sheet II) 3. State generally the points to be attended to in the proper care of a typewriting machine.

4. What are margin regulators ? How would you set a margin with the machine you use? (Name the machine).

5. How do you type the following: (a) A vertical line; (6) seven eighths divided by one thousand, plus thirty-one and fivesixths; (c) Hennessey's Brandy (three star).

6. What is meant by manifolding? How is it done?

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These may be obtained from all Booksellers, or

direct from the University.

W. K. THOMAS & C. PRINTERS. ADELAINE.

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