Institute of Chartered Accountants in England and.

The Accountants' manual, Volume 10 online

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find the cost of papering it with paper at 28. lOd. the pieoe, 21 in.
wide, 12 yd. long, allowing 9d. per piece for hanging. No deduction
need be made for doors and windows, it being assumed that this
will just cover waste in cutting.

A. 8. — Oirouit of room, beginning from left side, and then bottom line
of plan

= 14 + 21+3 + 3 + 8 + 8 + 8 + 7 + 1 + 9 + 1 + 5 feet.
= 78 feet.
Area of paper = 78 x 9 square feet.
= 78 square yards.

Price of paper = 2|x^-f-[|lx^^ shUlinge.

_ 17 ^ 78 ^ 36 ^ 1
" ~6 T ^ 21 ^ 12

= ??1 shillings.

Price of hanging -1.x — x - x-— • pence.
® 1 1 21 12 *^

« ^ shillings.

Total price = ''^ + ??1 shillings
84 7

= ^^* shiUings


= £1 19s. ll^d.

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Q. 4. — State any reasons you may know why the rates of interest
on different stocks and shares are different. ^

Find to the nearest hundredth of 1 per cent, the actual rates of
interest obtainable on Japanese 4^ per cents, at 96, Bussian 5 per
cents, at 81f , and Consols at 90 (prices of April 21st). [Neglect

A. 4. — The rate of interest is high in proportion as its payment is doubtful.
The respective rates per cent, are : —



















Q. 5. — I hold an endowed lectureship, and received the full
interest from the endowment, viz., £63 19s. 4d., income-tax having
been deducted at Is. in the £. What would have been the income
if tax had not been deducted, and what has been the tax paid ?

A. 5. — £1 gives income 19s.

.-. FuU income =£68 19s. 4d. x ^

Tax paid

=JB67 6s. 8d. , ,

6s. 8d. I
7s. 4d. [

Q. 6. — What is the difference in cubic feet between 15 ft. cube
and 15 cubic feet?

If a passenger who is allowed 50 cubic feet of luggage takes the
following trunks and packing cases, one 3 ft. 6 in. x 2 ft. 6 in.

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X 1 ft. 6 in., two 4 ft. X 3 ft. x 2 ft. 9 in., one 3 ft. x 2 ft. 6 in.
X 9 in., one 5 ft. x 1 ft. 9 in. x 1 ft. 6 in., what will be his
account for excess luggat^e at 28. 3d. a cubic foot ?

A. 6.— Differenoe = 16 x 15 x 16 - 15 cubic feet.
« 15 (226 - 1) cubic feet.
= 16 X 224 cubic feet = d»60 cubic feet.

Luggage 4x4x|+4x44x»

H.|.xA X 1 + 1 x^-X A cubic feet.

1 ta 4 1 4 2

o o o

= 265 ^ gg ^^jjj^ jg^^


Excess =31-1 -f 16


-«l ■■

Price = 28. 3d. x 47 +4 ^ — shillings.
8 4

= lOeishilliDgs + 1-5L shillings.
= £5 78. 8id. Ans.

Q. 7. — If it is between 4 and 5 o'clock and the hour and
minute hands of the clock are over one another, what is the time ?

A. 7. — Twelve times the number of minute spaces past 4.
= 20 + the number.

.-. 11 No. = 20 No. = ^ -= 1 -^

.'. Time := 21— minutes past 4 o'clock.

Q. 8. — How many loads of ballast, at 20 cubic ft. to the lead,
will be required to raise the level of 1 acre of low-lying building
land by 1 ft. ?

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A. 8.— 1 acre » 4840 square yards == 4840 x 9 square ieet.

.'. Nomber o! oubio feet of ballast required => 4840 x 9

... Ans. = 151^21^ = 2178

Q. 9. — fHnd (i.) the number of gallons, (ii.) the weight in tonSr
cwts., &o., of the water contained in a tank 18 ft. x 10 ft. x 8 ft.
deep. Take the weight of a cubic foot of water as 62^ lb.

A. 9.—

First Answer = i«2il2^i^<i?? lb.

= 90.000
.= 90,000x16 oz.
Now '' A pint of pure water weighs a pound and a quarter/' or 20 ounoea.

.-. First Answer = ??!l^^ gallons.

= 9,000 gallons.
Second Answer = 90,000 lb.

=r 40 tons. 3 owt. 2 qr. 8 lb.

4 )90,000
7 ) 22,50 \ g
4 ) 8,214 -2 )

2(^ ) 80?$ - 2

40 3 2 »

Q. 10. — Each of the two lines given below measures a certain
whole number of units. Find the largest value the unit can
have had, explaining your process of finding it and giving your
answer by stating the number of units in each of the two lines.

Fig. 8.

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A. 10.— Call the shorter Ime A, the longer B.

Cut off A from B, and call remainder C ;

C from A as many times as you can, and call the^
remainder D;

,. D from C as often as possihle, and call remainder E ;

and so on till there be no ^mainder, which will finally happen, as A and B-
each measure a certain whole number of units.

The last remainder will be the largest yalne the unit can have.

Iq a there are 5 halves of an inch, and in B 7 ditto ; the unit will be^
one-half of an inch, and the numbers required 5 and 7 units respectively.
This is the method of finding the Highest Common Factor.

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Write an Essay on one^ but not more than one» of the foUowmg
subjects : —

1. The Advantages and Disadvantages of the Motor-Gar as
a means of Locomotion.

2. Flowers.

3. The value you attach to a knowledge of Geography. —
Criticise the way in which you have been led to study the
subject, and state what you think might be done to render it
a more interesting and profitable study.

The Advantages and Disadvantages of the Motob Car
AS A Means of Locomotion.

The last three-quarters of a century have witnessed the most
momentous revolutions in the condition of mankind, consequent
upon the development of the means of traversing long distances
in a comparatively short time. It has led, in fact, to a second
dispersion of the race. The fast coach, the railway, tramcar,
bicycle, and motor-car have all, in succession, ministered to the
realisation of the modern desire to get quickly to the end of our
journey, even though the intervening space be spoiled and
dangers accumulate by the way. The Motor-car is the last, most
important, and most hkely to show the way to other inventions
of a like kind.

The advantages of the Motor are great. The railway frequently
obliges us to tarry at junctions for another train to fit the one we
may have hastened to catch, so as to continue our journey ; the

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Motor delivers us from a life of hurrying and waiting. It is most
nsef al to a country doctor, particularly in a district where railways
are few; to a bishop who desires to visit every parish of his
diocese ; and to many others whose avocations require frequent
journeys of less than one hundred miles. The Motor will go
much further than a horse, and more quickly ; neither does it
require a rest every ten to fifteen miles.

The Motor will require improved roads and more of them, and
will open up parts of the country which seemed almost likely to
be forgotten, as they were not pierced by the railroad.

Its disadvantages are many. Firstly, its danger is great. The
enormous speed attained renders collisions more probable, and
highly disastrous to life and limb. It has rendered driving and
riding much less enjoyable. It raises clouds of dust which not
only envelop its own passengers, but all others within a consider-
able distance, and which actually damage the crops of the fields
by the roadside much.

There can be no doubt, however, that the Motor has come to
stay, and perhaps some of the disadvantages may be lessened by
the ingenuity of the modern mind. The protection to eyesight
will be improved, as also that against wind. A sufficient tax will
make it an important source of revenue, out of which farmers
may be compensated for their losses from dust. Public services
will become common, where railways do not exist ; ancl more and
more private people will own one when they become cheaper,
without (it is to be hoped) being more likely to get out of order. A
new employment — that of chauffeur — v/ill spread, and the horse,
delivered from one service, will become available and cheaper for
others — e.g., farming, and the army. On the whole, the advan-
tages must be considered to be more than the disadvantageSi in
the use of the Motor as a means of locomotion.


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Q. 1. — How can I test on the drawing-board the truth of a
straight ruler? State on what principle the test depends.

A. 1. — Draw a straight line by it at the edge where its truth
seems most doubtful. Then turn it round, one end being fixed,
so as to draw a second line between the same points.

If these two lines coincide the ruler is true, otherwise not.
The principle is, " two straight lines cannot enclose a space."

Q. 2. — If A6GD be an equilateral four-sided figure, show (i.)
that the angles A and C are equal, (ii.) that the diagonal AG
bisects each of them.

A. 2.— Join BD.

'.* DA, AB equal CB, CD each to each, and the base DB is

.-. angle DAB = angle DCB. (Euclid, Book I., prop. 8.)

Also DA, AG=BA, AC each to each, and base DC = base CB.

/. angle DAC= angle BAG. Similarly, angle G is bisected.

Q. 3. — Prove that the three angles of a triangle are together
equal to two right angles.

If two of the angles of a triangle are 15° 16' 32" and 38° 46' 12"
respectively, what is the magnitude of the third angle?

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A. 3. — See Euclid's Elements, Book I., prop. 32.

16<> 16' 32" 1800 0* 0"

380 45' 12" 540 1' 44"

540 1' 44" 1260 68' 16" Ans.

Q. 4. — I have lost a nut from my bicycle, and wish to make a
new one from a piece of round iron rod. The opening of the
spanner that fitted the nut is exactly 1 inch. What is the
smallest diameter of rod I can use? State your answer to the
nearest hundredth of an inch.

A. 4. — We will consider the nut to be square ; each side is
then one inch.

Let ABGD be the square inscribed in the circle which is the
section of the iron rod.

Then AC* = AB« + BC»
= 2ABa
= 2

.*. diameter of rod = AC

- 1-414 inches.

Q. 5. — Prove that the area of a triangle is given by the product
of half the base into the altitude. .

Find the area of an equilateral triangle of 3 inches side,
to the nearest hundredth of a square inch.

A. 5.— Let ABC be the triangle, through G draw CD parallel
to BA; from A and B draw AD, BE perpendicular to CD,
cutting CD in D and E respectively.

Area triangle= J area rectangle DB. (Euclid, Book I., prop. 41.)


LL 2

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Let ABC be the equilateral triangle ; from A draw AD
perpendicular to BC.

Area ABC = |bCxAD


^y'^. BC» and BC = 3

szi^ — square inchea

- 4 n „


4 - -

= 3-897

Q. 6. — State in words and prove geometrically Euclid's propo-
sition equivalent to the algebraic identity


A. 6. — See Euclid's Elements, Book II., prop. 4.

Q. 7. — If ABC be an acute-angled triangle and DB be drawn
perpendicular to AC, show that the square on BG is equal to the
squares on BA, AG less twice the rectangle GA . AD.

A. 7. — See Euclid's Elements, Book II., prop. 13.

Q. 8. — Show that angles in the same segment of a circle are

How can you use this property to plot the arc of a circle with
an inaccessible centre — e.g,, to plot on a drawing-board on a scale
of 5 ft. to an inch an arch of 15 ft. rise and 100 ft. span ?

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A. 8.— See Euclid, Book III., prop. 21.

Let AB be a straight line =20 iDches ; bisect it in G, and draw
CD perpendicular to AB; make CD =3 inches. Join AD, DB,
and measure the angle ADB.

Move an instrument fitting the line AB through various points
E, F, &c., 80 that the angles AEB, AFB, &c., each equals the
angle ADB ; these points will plot out the arc of the circle
or arch required.

Q. 9. — Show that, if two circles cut one another, any two
parallel straight lines drawn through the points of intersection are

A. 9. — Let the circumferences of the circles ABCD, EBCP
cut each other in the points B and C ; through B draw any
straight line ABE, and through G, DGF parallel to ABE ; take
G and H centres of circles respectively.

Through O draw EGL, and through H draw MHN respec-
tively perpendicular to DF. Then they are perpendicular to AE
also, and parallel to each other.

Then EMNL is a parallelogram.

And KM=LN.

But DL=LG, and CN = NF. (Euclid, Book IIL, prop. 3.)

/. LN = half DF.

Similarly, KM = half AE.

And the doubles of equal things are equal.

.\ DF=AE. Q.E.D.

Q. 10. — Show how to inscribe a circle in a given triangle, and
prove the truth of your construction.

A. 10.— See Euclid's Elements, Book IV., prop. 4.

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[Four of the foUowiog eight qnestions should be attempted.]

Q. 1. — " The reign of Henry II. initiated the rule of law in
England." — Explain this statement.

A. 1. — At the Council of Northampton (1176) the kingdom was
divided by Henry II. into six circuits, with three justices assigned
to each, who itinerated with power to determine most of the
causes cognisable before only in the Curia Regis. By means of
these travelling justices English law became the same all over
the realm. Trial by Grand Assizes was instituted — i.e., by four
knights summoned by the sheriff and twelve more selected by

Henry dispensed with the personal services of his vassals,
accepting in its stead a money payment called Scutage.

Q. 2. — ^Write short notes on :— Magna Gharta, the Habeas
Corpus Act, Union of Ireland with England, Petition of Bight,
Star Chamber.

A. 2. — Magna Charta, settled at Bunnymede June 15th 1215,
enacted that the Church should be free ; that payments from the
barons on a change of ownership of an estate should be limited ;
that London and all other cities and boroughs should have their
liberties and free customs ; that units of weights and measures
should be ascertained ; that ** no freeman should be teJcen, or
imprisoned, or disseised, or outlawed, or banished, or anyways
destroyed"; that justice should not be delayed or denied; that
peasants and artisans should not be dispossessed of their tools.

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The Habeas Corpus Aot, to suppress arbitrary imprisonment,
was passed in the reign of Charles II. in 1679. It forbade the
Judges to refuse a writ of Habeas Corpus, and jailers from pro-
ducing the person of a prisoner in open Court. It prevented
people from being imprisoned beyond sea, and enacted that no
person once delivered by Habeas Corpus should be recommitted
for the same offence.

The Union of Great Britain and Ireland took place in 1801. It
provided that there should be one Parliament for the United
Kingdom, to which Ireland should send four bishops (who have
ceased to attend since the disestablishment of the Irish Church),
twenty-eight lords temporal, and one hundred commoners ; also
that the contribution towards public expenditure should be in the
proportion of two for Ireland to fifteen for Great Britain.

The Petition of Bight was passed in the third Parliament of
Charles L, 1628. It endeavoured to remedy the grievances of the
time — e,g., Forced Loans to the King, Arbitrary Imprisonment,
Billeting of soldiers and sailors in private houses, and improper
use of Martial Law.

The Star Chamber was instituted in 1487, when Henry YII.
was King, and abolished in 1640 by the Long Parliament. It was
probably useful at first in restraining the violence of the great
people, but eventually became a tyranny, lawless in procedure,
and merciless in punishment.

Q. 3. — Give an account of the introduction and development of
the telephone.

A. 3. — Telephony is the art of reproducing sounds at a distance

from their source ; the term was first used by P. Beis in a lecture

at Frankfort in 1861. It was taken up by A. G. Bell, of Boston,

Mass., in 1874, who introduced the electric telephone. Edison's

• telephone transmitter and receiver were patented in 1877;

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Hughes' microphone in 1878 ; Dolbear's condenser telephone in
1881. Bell's apparatus was called the magneto-telephone, in
which a thin iron diaphragm is placed opposite a pole-piece oon-
stitoting the end of a permanent magnet, around whole pole-
piece is wound a coil of insulated wire. The iron disc is enclosed
in a suitable box, and the instrument furnished with a mouth-
piece ; the transmitter and receiver are alike.

Speech has been transmitted for business purposes over 1,542
miles, from Omaha to Boston ; conversation has been carried on
over 2,200 miles.

Q. 4. — Through what stages must a Bill pass before it becomes
law? What is Cabinet Government?

A. 4. — In the House of Commons, if a member wish to bring
in a Bill he must obtain leave of the House. If obtained, it is
presented, read a first time, and ordered to be printed. At the
second reading the principle of the Bill is discussed, and, if dis-
approved by an adverse vote, it is lost for the session. If approved,
it is committed to a Committee of the whole House, where every
provision is open to debate and amendment. It is then reported
to the House, with or without amendments. It is ordered to be
considered on a future day, when further amendments may be
made or the Bill reconsidered. Then comes the third reading,
when the principle of the measure and its amended provisions
are open to review. If it is agreed to, it goes to the House of
Lords to pass through a similar ordeal. If returned with amend-
ments, the two Houses come to an agreement by arrangement.
Having passed both Houses it receives the Boyal assent and
becomes an Act of Parliament.

The Cabinet is a body of Ministers, unknown to the original
constitution, which, as representative of a party or group of
parties, has a majority of followers in the House of Commons t

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If it loee that majority, it is boand to resiga office ; the King
may dismiss his Ministers.

In the days of the Tudor sovereigns the King appointed the
Ministers separately, and each was responsible to the King
himself. But now the King chooses as Prime Minister the
party leader who has the largest following, and he chooses his
colleagues. They all stand or fall together, except any one
resign of his own accord.

Under the Stuarts the Tudor plan more or less prevailed, but
William III. may be considered to have introduced the modem
Cabinet, which took its present shape in the time of George I.,
Sir Robert Walpole being Prime Minister.

Q. 5. — State briefly the steps by which we gained our Indian
Empire. How do we govern India?

A. 5. — ^In 1699 some merchants of London formed the East
India Company, and made a settlement on the Coromandel Coast
at Fort St. George, now Madras. Under Charles II. the island
of Bombay, on the Malabar Coast, was acquired as part of the
dowry of his wife Catherine of Braganza. In 1698 Fort William,
now Calcutta, at the mouth of the Ganges, was obtained. Each
of these three stations had its President, and each was defended
by a small force, English and natives. The French about the
same time formed the settlements of Chandemagore, on the
Hoogly, and Pondicherry, south of Madras. A contention arose,
and the English under Clive worsted the French under Dupleix.
In 1756 occurred the tragedy of the Black Hole. Clive retook
Calcutta and captured Chandemagore, and defeated Surajah
Dowlah at the battle of Plassey, which made the English masters
of Bengal and led to their being rulers of India. The Mahrattas
sxid Mysore were subdued, and the English rule pushed till, by
the conquest of the Pindarees and Sikhs, they became dominant.

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The Afghan War of 1842 opened badly bat was brought to a
successfol conclusion, and Afghanistan was left outside the

The Sepoy Mutiny of 1857, which seemed likely to overthrow
English rule in India, only made it firmer. Burmah was added
later, and our rule has now only to fear the intrigues of Bussia.
The expedition to Lhasa, in Thibet, has established the English
reputation in a stronger position than ever.

India is divided into nine great provinces and four minor
commissionerships. The nine great provinces are presided over
by two Governors (Bombay and Madras), four Lieut.-Govemors
(Bengal, North- West Provinces, the Punjab, and |Burmah), and
three Chief Commissioners (Assam, the Central Provinces, and
North- West Frontier Province). The four others are presided over
each by a Chief Commissioner. Above these, the supreme
executive authority in India is vested in the Viceroy in Council.
The Council consists of five ordinary members besides the existing
Commander-in-chief. For legislative purposes the Govemor-
General's Council is increased by sixteen members nominated by
the Crown, and has power, under certain restrictions, to make
laws for British India, for British subjects in the native States,
and for native Indian subjects of the Grown in any part of the
world. The administration of the Indian Empire in England is
carried on (under the Emperor Edward VII.) by a Secretary of
State for India, assisted by a Council of not less than ten
members, who also controls the expenditure of the revenue.

Q. 6. — Write a short account of two of the following : — Alfred,
Thomas Cromwell, Laud, Burke, Chaucer, Newton, Darwin.

A. 6.— Alfred the Great, King of the West Saxons, the real
founder of the kingdom and empire of England, was born , at
Wantage. When five years old he was sent to Rome, where Pope

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Leo lY. bestowed on him the royal unction ; two years later he went
a second time thither with his father. At eighteen years of age
he was fighting the Danes, and continued doing so during the
reign of his brother Ethelred. On becoming King in 871, he
was in danger with the enemy. In 878 he was at Chippenham and
in the greatest difficulties, and escaped to the Isle of Athelney,
where he remained concealed for five months. Then, the
fortunate capture of the Baven standard having raised the spirits
of his people, Alfred attacked the Danes under Guthrum at
Ethandune, probably Edington, near Westbury, and defeated
them. The Danes were settled in the East of England aod
adopted Christianity. After defeating another Danish invasion
under Hastings, Alfred turned his attention to religious, legal,
and social reforms, the creation of a navy, and building fortifica-
tions. He established schools, and himself translated from Latin
Bede's " Ecclesiastical History," Orosius' '* General History," and
Boethius' " Consolations of Philsophy " freely, with the intro-
duction of much matter of his own. He died 901, and was
probably the best king that ever lived.

Thomas Cromwell, Earl of Essex, was born (1490) in a
humble station at Putney. He left England and served as a
trooper in Italy, and possibly was one of the soldiers whom the
Constable Bourbon led to the seige of Bome. On his return he
entered the service of Wolsey, and passed to that of the King
on the fall of the Cardinal. He carried out the King's plans
against the monasteries and Bomanism. In 1539 he was a rich
noble, but unfortunately offended Henry YIII. by promoting his
marriage with Anne of Cleves. He was unjustly attainted on the
ground of treason and suffered death on Tower Hill. He was
ambitious and selfish, and helped to make the King absolute,
but he was the promoter of some useful alterations in the

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Q. 7. — What part did England take in the Napoleonio wars ?
What did she gain from them?

A. 7. — The Napoleonic wars may be said to begin with the
expedition to Egypt. The English army defeated the French at
Alexandria and rained their plans, after the destruction of the
French fleet by Nelson at the battle of the Nile (1798). Calder's
victory at Finisterre, and Nelson's at Trafalgar, October 21st 1805,
having put an end to the danger of invasion, England was able to
aid the Spaniards, who had revolted against Napoleon, by troops.
Wellesley, afterwards Duke of Wellington, defeated Junot at
Vimera; then followed Sir John Moore*s victory and death
at Gorunna. Our expedition to Walcheren, in Belgium, in
1809 came to a disastrous end. The victories of the
English general Wellesley in Spain — at Talavera, 1809 ;
Busaco, 1810; Fuentes de Onoro, 1811; Salamanca, 1812;
Vittoria, 1818 — drove the French out of Spain, and helped to bring

Online LibraryInstitute of Chartered Accountants in England andThe Accountants' manual, Volume 10 → online text (page 28 of 37)