BOOK-KEEPING-Double Entry

(Preliminary Grade).

Saturday, June 24th, 1911.- Morning, 9 to 11.

N.B.-Extra marks are awarded for neat writing, with legible figures. Dates and Names of Persons must be given as stated.

1. Journalize the following Transactions. (All Cheques to be treated as "Bank" transactions.)

2. Post the Journal entries to the Ledger, opening therein the necessary a/cs.

3. Extract a Trial Balance and prepare a Balance Sheet.

On the 31st January, 1911, I, Samuel Sly, Coal Merchant, had the following balances in my books:

Stock of Coal....

Cash at Office

Cash at Bank..

Debtors-T. Toole

M. Moon

Creditors-B. Bull

A. Lender (loan a/c)

$2150.00

150.75

315.00

870.25

25.50

511.50

1000.00

I reopened my Books and, during the month of February, transacted business as follows:

3. Bought Coal of B. Bull

450.00

6. Sold Coal to M. Moon and received Cheque for same

1000.00

15. M. Moon paid by Cheque, which I endorsed and
sent on to B. Bull..

16. B. Bull allowed me Discount (to settle my a/c)....

11.25

Feb. 23. T. Toole's Cheque returned dishonoured by Bank..

27.

Returned portion of Coal bought on 22nd inst., as
not to sample, receiving Cash

28. Paid, in Cash, Wages and Trade Expenses..

Stock of Coal on hand valued at $1649.75.

QUESTIONS.

$500.00

42.50

50.00

59.75

4. Explain the following terms:-Trade Discount, Cash Discount, Bad Debt, and Drawings.

5. What is the difference between a Balance Account and a Balance Sheet?

FRENCH (Preliminary Grade).

Wednesday, June 21st, 1911.-Afternoon, 3 to 5.30.

NOTE.-Candidates may take either Paper A or Paper B, not both.

Paper A.-"Le Premier Coucou de la Forêt-Noire."

Work neatly.

PART I.-ELEMENTARY ACCIDENCE.

1. Translate (a) into English: -Avez-vous bien su vos leçons? Il l'a mis dans sa poche. Nous le prîmes par la main. Quand viendrezvous?

Puisse-t-il réussir !

(b) into French, using the verbs in italics :-Were you able (pouvoir) to do it? Would you be willing (vouloir) to write this letter? When will you see (voir) him? Have you not taken (prendre) all your books? He had gone (aller) to town. (15)

2. Write (a) in the feminine :-Mon oncle est allé voir Monsieur le duc. C'est un gentil petit vieillard. Il sera roi ou empereur un jour.

(b) in the plural:-Ce monsieur est un étranger. C'est lui qui m'a donné ce beau coucou.

(15)

3. What form of the possessive adjective do you use (a) when speaking of, or to, one person only; (b) of, or to, more than one person? Give the pronominal forms corresponding to them. (10)

4. Translate into French :-This is very good, but that is better. These boys are the most intelligent in the class. Which of them is your friend? The man whom I am expecting is the one that came yesterday. Less noise, if you please!

(15)

5. Translate into French :-My house is eleven miles from his. It is a Come again in a fortnight. That man is not so

quarter to nine.

tall as this one.

PART II.-TRANSLATION INTO ENGLISH.

(a) Waldeck leva la tête et vit maître Coucou qui se dandinait, tantôt sur un pied, tantôt sur l'autre, au haut du vieux cadran, tout en battant des ailes. L'espiègle répéta encore son cri douze fois, en ouvrant largement son bec, et disparut ensuite derrière le fronton sculpté où il se tint coi un moment. Ce fut un trait de lumière pour l'ouvrier. "J'ai trouvé," s'écria-t-il, le front illuminé de joie, oui, j'ai trouvé le coucou de la Forêt-Noire!"

66

(b) Il fut décidé que le chasseur passerait la nuit dans la maisonnette, et l'entretien continua encore quelque temps à la lueur paisible du foyer tandis que les rafales du vent continuaient à gémir au travers des arbres de la forêt. Tout à coup l'étranger s'interrompit et leva des yeux profondément surpris vers la vieille paroi de la cuisine. L'horloge sonnait onze heures, et l'oiseau du printemps, la patte sur le portillon, chantait à plein bec ses deux notes joyeuses, en faisant chaque fois une comique petite révérence tout à fait polie.

(c) Je suis Ruprecht, l'homme des bois. Les enfants de la ForêtNoire me connaissent bien, car je me montre ordinairement à eux de préférence, surtout vers Noël. Je me laisse voir aussi quelquefois aux hommes, et je joue volontiers de mauvais tours aux cœurs secs et égoïstes. Mais j'aime toujours venir en aide à ceux qui souffrent sans l'avoir mérité, surtout lorsqu'ils sont intelligents et courageux. Aujourd'hui tu n'as plus besoin de moi ni de mon cousin le Coucou que voilà. Adieu donc; sois toujours bon et honnête. (70)

PART III.—TRANSLATION INTO FRENCH.

1. Raise your head and look.

2. It is my grandmother who gave me this dress.

3. How do you call the bird of spring ?-Cuckoo is its name.

4. He liked to help those who had suffered.

5. Will you come on the thirty-first of December ?—No, but on the

first of January.

6. Where have you spent your holidays?-In the country.

7. Which is the worst of all defects ?-Idleness.

8. What time is it when the clock strikes twelve times ?-Midday or midnight.

9. As you go out, make a polite bow.

10. Do you want me any more?—Not now, but come again to-morrow.

(60)

Paper B.-"Siepmann's Primary French Course,"

First Part.

Work neatly.

PART I.-ELEMENTARY ACCIDENCE.

1. Write in their proper moods and tenses the verbs in italics :-N' (aimer)il pas ses parents? C'est nous qui (étre) les meilleurs élèves. Je serai à la gare quand le train (arriver). Si vous voulez me l'acheter, je vous le (vendre) volontiers. Quand il sera ici, vous m'en (prévenir), n'est-ce pas ?

And translate into French :-Let us learn our lessons. I did not think of it. Enjoy yourself well. Whose book is this? It will soon be finished.

(15)

2. Translate into French :-Bring me bread, water, and good fresh eggs. Whom did he call? What did he say? Which one will you give him? Sell it to me. (15)

3. How, and with what, do possessive adjectives agree in French? Should they, or should they not, as in English, be repeated before each substantive ?

Translate as examples :-She loves her father. He loves his mother. He will come with his brother and sister. Have you my sponge?

(10)

4. Write (a) in the masculine :-Cette femme est vieille. Ma sœur m'est chère. Voilà une vache blanche.

(b) in the singular:-Où sont nos chevaux? Ces oiseaux-là ne sont pas les nôtres. Ils ont les yeux bleus.

(15)

years old.

5. Translate into French :-How old are you ?-I am thirteen What time is it ?-Twenty-five minutes to eleven. Who is the youngest pupil in the class? This one is mine and that one is theirs. How many apples are there on the table?—Half-adozen.

(15)