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1.

X.-BOOK-KEEPING.

Final Paper.

What is a balance sheet?

2. On which side of a bank balance sheet would the undivided profits appear?

3.-If Jones, of New York, remits you a bill on London for £5,000 at 60 days sight in payment for goods shipped, what entry would you make, and in what book or books would it appear?

4. If you consigned goods to Brown, of Calcutta, and drew upon him for £1,000 and sold the bill to a bank, what entries would you make in your books to record this transaction?

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5. Supposing the above goods cost £2,000 and shipping charges £150, and that they realized £1,765, what would be the proper entries in your books?

Work out the following, and draw up a profit and loss account and balance sheet therefrom, as at 31st December, 1883 :

Capital 1st January, 1883, consisting of

Stock-in-Trade

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Cash received from Customers during the

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Partner's Drawings

Trade Expenses ...

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1,000
2,000
250

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Purchases made during the year

Sales during the year

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Stock in hand 31st December, 1883

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Discounts and Allowances made to customers...
Returns by Customers to you

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Returns by you to Manufacturers of goods not accord

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375

Whilst the best efforts will be made to secure examinations for Country Members in their neighbourhoods, the Council do not guarantee the carrying out of this arrangement in all cases.

A Syllabus of Eramination Scheme, and of the various Works recommended to be studied, may be found in the number of the Journal for January, 1884.

397

SUMMARY OF BANK RETURNS

OF VICTORIA, NEW SOUTH WALES, NEW ZEALAND, SOUTH AUSTRALIA, QUEENSLAND, TASMANIA, AND WESTERN AUSTRALIA.

Compiled from the Sworn Averages for the Quarter ended 31st December, 1883.

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• Victoria. This includes £575,058 Government deposits.

+ New Zealand.-This includes £309,376 Government deposits.

Tasmania.-In this colony's Bank Returns deposits bearing interest are not distinguished from those not bearing interest.

ASSETS.

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Including notes, bills of exchange, and all stock and funded debts of every description, except notes, bills, and balances due to the banks from other banks.

Victoria Government securities (if any) held by the banks are not separately distinguished in these returns. New South Wales.-This includes £79,211, average amount of N.S. W. Government debentures held by the Mercantile Bank of Sydney, and £510,342, average amount of Government securities held by Commercial Banking Co. of Sydney.

New Zealand.-This includes £332,500 Government securities; notes and bills discounted. £4,484,347; debts due to the banks, exclusive of debts abandoned as bad, £10,434,519; securities not included under other heads, £367,730. South Australia.-This includes £25,000 Government securities.

Queensland.-This includes 464 Government securities and stamps account.

++ Tasmania. This includes £142,900 Government securities, and £35,033, amount of British and foreign bills of exchange remitted, but not yet matured.

1 Western Australia.-This includes £7,500 public securities.

(From the Australasian Banking Record.)

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WEEKLY RETURNS.

In £'s sterling, 000 omitted, thus :-£1,000 = £1,000,000.

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Gold

Silver

Bills

Advances

Other items

40,304 40,895 41,149 41,272 41,422 40,146 40,221 40,231 40,391 40,507 42,411 40,666 39,775 37,771 38,634 41,997 18,272 17,910 17,666 17,576 17,560 18,153 11,855 11,578 11,837 11,610 11,964 11,829

40,354

42,012

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WEEKLY RETURNS.

In £'s sterling, 000 omitted, thus :-£1,000 £1,000,000.

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