✨ Civil Service Examination Syllabus
Mar. 27.] THE NEW ZEALAND GAZETTE. 1065
milk is due to bacterial activity. Sources of bacterial contamination. Injurious bacteria of milk. Milk in relation to disease.
Methods of raising and separating cream. The ripening of cream. Use of starters. The process of churning. Composition of butter. Washing, working, and salting butter. Bacterial faults in butter.
Rennet, how prepared ; its action on milk ; the determination of its strength. Composition of whey. Process of cheddar-cheese making. Ripening of cheese ; the changes which occur and the agents at work.
The examination may also include practical work based on the foregoing syllabus.
(46.) Accounting.—Approximate and contracted methods of calculation. Areas and volumes of rectangular figures, and other simple figures required in commerce. Metrical weights and measures. The object and value of bookkeeping. Double entry, its meaning and advantages. The form, nature, and classification of accounts. The balancing and closing of accounts. The explanation of simple commercial terms, such as debit, credit, balance, profit (gross and net), interest, discount, commission, insurance, assets, liabilities, capital, bankruptcy, composition, bad debts, trial balance, company (limited and unlimited), invoice, receipt, voucher, cheque, bill of exchange. A knowledge of the transactions involved and the special terms used in connection with cheques, promissory notes, and bills of exchange. The form, use, and method of keeping the cash-book, the purchase-book or invoice-book, the sales-book or day-book, the journal, and the ledger. Journalising an easy set of transactions, posting the journal, taking out trial balance, preparing profit-and-loss account and balance-sheet. General principles of the “columnar” system and the “index” or “card” system. The prevention, detection, and rectification of errors. The explanation of commercial terms, such as rebate, account current, account sales, depreciation, lease, assignment, bill of sale, bill of lading, freight, dock warrant, free on board, demurrage, average, brokerage, ad valorem, del credere. A knowledge of the transactions involved and the documents employed in connection with the purchase and sale of goods, with the import and export trades, with partnership accounts, consignments, adventures, and account sales. A general knowledge of the nature of capital, of debentures, stocks, and shares, and of company book-keeping.
(47.) Shorthand.—Writing one hundred and thirty words a minute, and transcribing accurately into longhand. Candidates should be able to explain the principles of the system they use.
J. F. ANDREWS,
Acting Clerk of the Executive Council.
By Authority: JOHN MACKAY, Government Printer, Wellington.
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VUW Te Waharoa —
NZ Gazette 1907, No 29
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Civil Service Senior Examination Regulations
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🏛️ Governance & Central Administration26 March 1907
Civil Service, Senior Examination, Syllabus, Dairy-work, Accounting, Shorthand
- J. F. Andrews, Acting Clerk of the Executive Council
- John Mackay, Government Printer