سكرتاريه افرنجيه دبلوم التجاره الصف الاول+ الثانى + الثالث تجارة 3 سنوات

[مصراوى22]

Ex { 1 }
the foreign invoice الفاتورة الخارجية
* You are given the following information :
Äthe Exporter : the Modern Engineering Co., 23 King St., London.
( T/A : MONGINCO – Telex : 201245 )
Äthe Importer: Assiout Computers Co., 39 El Galaa St., Assiout. A.R.E.
( T/A : ASCO – TELEX : 5955 )
ÄGoods Shipped : 2 Computer Pentium III * ₤ 3500 each.
4 HP Digital Sender * ₤ 1300 each.
6 HP Desk Jet * ₤ 200 each.

ÄMarks & numbers : Alex. ( 1-60 ) ACC
ÄThe shipping Company : El Ragaa Co. ÄThe ship name : Souzy.
ÄThe port of loading : London. ÄThe port of discharging : Alexandria.
ÄThe of Delivery : F.O.B. ÄThe of Payment : C.A.D.
ÄExpenses : Freight ₤ 350 - Insurance ₤ 250
ÄMake out : The foreign invoice No.2312, dared Hune,8,2001.



Ex { 2 }

* You are given the following information :
Äthe Exporter : TOCHIBA ELWCTRONIC Co., 10 prime St., Holland.
( T/A : TOCO – Telex : 1144 )
Äthe Importer: EL – ARABI Co., 21, Bahr St., Banha, Egypt.
( T/A : ARACO – Telex : 22210 )
ÄGoods Shipped : 50 Television 20 inch * ₤ 100 ea.
100 Television 14 inch * ₤ 600 ea.
ÄMarks & numbers : 1-150 EAC port Said
ÄThe shipping Co., : Atlantic Co. ÄThe ship name : FARAH
Ä port of loading : Lahay. Ä port of discharging : port Said.
ÄTerms of Delivery : F.O.B. ÄTerms of Payment : A.A.D.
ÄExpenses : Freight ₤ 800 - Insurance ₤ 400
ÄMake out :
The foreign invoice No.444, dared Feb,5,2003.




Ex { 3 }

* You have the following information :
Ä Exporter : Edward & Sons. 40 Basing hall St. London.
( T/A:EDSON ).
Ä Importer: Mostafa Abbas Co. 200 EL Haram St.
Guiza A.R.E. ( T/A : ABACO )
ÄGoods : 200 Tons ZINC price * 100 each.
ÄTerms of Delivery : C.I.F .
ÄTerms of Payment : Confirmed credit.
ÄYou are requested to prepare :
Enquiry by telex dated Jan. 10.1998.
Quotation by telex dated Jan. 15.1998.
Order by telex dated Jan. 20.1998.



Ex { 4 }

* You have the following information :
Ä Importer: El Nase International Co. 15. tahrir St.
Cairo. ( T/A : Manager : A . Bankry )
Ä Exporter : the General Electric Co. King St. London
( T/A:GENELCO. Manager : H. Rally )
ÄGoods : 300 Refrigerators 10 F. cat * 100 each.
ÄTerms : deliver : C.I.F .
Ä prepare :
a) Enquiry by telex dated 10\3\1998
b) Quotation by telex dated 15\3\1998
c) pro forma invoice dated 15\3\1998
d) order by telex dated 18\3\1998






Ex { 5 }

* You are given the following telex and information :


Sent to : TENCO,
Cairo Date : Feb., 12,2006.
OFFERING 10 TRACKS MODEL 6 EACH 5000
STERLING DELIVERY FOB PAYMENT AAD
NATRCO
For, the National Trading co.,
G.Peakar.
importer : Tractors & Engineering Co., Emad EL-Din St., Cairo.
( Manager M .Salem )
Address of Exporter : 7 Prince St., London , England .
Marks & Numbers : T.E.C. ( 1- 10 ) Alex .
Expected expenses: Freight ₤ 100 .
Insurance ₤ 1600.
* Required :
The pro-forma Invoice No. 600 to replace the previous telex.
The Order by telex dated March, 8,2006.



Ex { 6 }

* You are given the following telex :

Sent to : ETESALAT Date : MAY, 5,2003.
OFFERING 10 FAX MACHINES 500 POUNDS STERLINE
EACH DELIVERY FOB PAYMENT AAD
MACOSH
FOR, MACENTOSH co.,
ûûûû
( MANAGER )
Ä Make out: The order by ( telex ) dated May,10,2003. sent by El-Masrya Leleetesalat Co., in reply to the above telex.
× صور رسـالة بواسطة التلكس رداً علي رسالة التلكس السابقة .



Ex { 7 }
Foreign Banker's الشيك المصرفي الخارجي
Ä From the following information make out the Foreign Banker's Draft
No.15 dated 7th ., jan., 2006 .
the Importer : Ahmed Gad 62 Abdeen sq. Cairo.
The Exporter : (payee) Johan Trading co., 260 Marline St., Jorjya, U.S.A.
The Drawee : National Bank, Rogan St., Jorjya.
The Drawer : Bank Misr – Mohamed Faried Faried St., Cairo { Foreign Exchange Dept. Head, : Ashraf – Manager : Mohamed }
Sum : $ 9300 - Stamp : $ 10 - D/C.No. 62/B/200.



Ex { 8 }
Ä prepare the Foreign Banker's Draft No.B/280 dated Apr., 20,1998
Form the following information :
the exporter : American Trading Co., U.S.A.
the importer : Saied Abd El Haleem .
the sum : $ 15000
the drawee bank : credit Bank California >
D/C No. : 504 / N
The importer's bank : Cairo Bank, sayeda, Cairo.



Ex { 9 }

Documentary Bill Of Ex change الكمبيالة المستندية
Ä You have the following information :
the exporter : England exporting Co.,50 Basing Hall, London ( T/A:ENGL – Telex : 759942-Manager T. Bleary )
the importer : Tanta electric Co., 17 Badawi St.,Tanta, Egypt (Telex : 665111 – T/A : TELCO – Manger : Hasan Ali )
Goods shipped : 200 Televisions * ₤ 1500 ea .
Terms : Delivery C.I.F. – Payment : A.A.D. Irrevocable D/C No.20/N50 .
Ä Required :
Enquiry by telex dated Nov., I,2006.
The documentary bill of exchange No.90 ( second original ) dated Nov., 16,2006-to be paid 60 days sight- dateaccepted:Nov.,20.2006


Ex { 10 }

Ä Form the following information prepare the second copy of a documentary Bill
of Exhange Mo. T 1516 and the necessary endorsements :

importer : Telmaser Electronic Co., 25 Soliman St., Cairo.
Exporter : British Electric Co., 30 Basing Hall, London.
Exporter's Bank : England Bank , London .
Importer's Bank : National Bank of Egypt, Cairo.
Amount : ₤ 5000 Term : 60 d/s - D/C. Vo.50
Date of Writing : 1st ., June, 1998 .
Date of Acceptance : 20th., June, 1998.
Dates of endorsements : Endorsed 3rd ., June, 1998.



Ex { 11 }
The Journal دفتر اليومية

Ä the following transactions took place in shaza Hesham stores during April 2000. ( Sums in L.E.)

Apr., 1 : Began his business by the following balances :
Stock 12000 – Bank 9000 – Cash 18000
Apr., 4 : Bought goods for 8000 in cash.
Apr., 9 : Bought Furniture for 6000 from El-Kasr stores on credit .
Apr., 11: Withdreew a cheque for 1500 to his home expenses.
Apr., 15: Returned Furniture for 1500 toEl-Kasr Stores .
Apr., 22: Sold good for 2000 in cash .
Apr., 30: paid rent 700, wages 1000 and advertising 600 in cash.

Ä Required :

The Journal entries in shaza`s Books .
The cash a/c closed on Apr., 30,2000 .






Ex { 12 }
Ä the following transactions took place in Eman Abbas stores during May. 1997 (sums in L.E.) May 1, Commenced his business by the following balances :

( Stock 6000 – Furniture 4000 – Cash 5000 – Bank 7000 )
May 3, Bought goods from yassmin co., for 4000 and paid 1000 cash.
May 5, Bought Furniture in cash 3000 .
May 6, Returned to Yassmin co., damaged goods for 200.
May 8, Withdrew a cheque for 2000 to his home .
May 10, Bought goods in cash 1000 .
May 15, Sold goods by cheque 3000 .
May 22, Paid Rent 800 and wages500 in cash .
May 28, Decided to increase capital by 5000 cash .

Ä Required :
the Journal entries.
The cash a/c closed on May, 31,1997 and re-opened on June.,1,1997




































Ex { 13 }
Ä the following is the J.P. in which some transactions have been
recorded in Samy stores during April,2005:


Date Details Dr. Cr.






L.E L.E







































April, 5 By ?? a /c
To sundries
?? a /c
Kamal a /c
( Goods Bought in Cash and-on Credit)
April, 8
By ?? a /c
To ?? a /c
( Retums To Kamal )
April,12 By Sundries
?? a /c
Ahmed a /c
To ?? a /c
( Goods sold by chq.& Credit)
April,18 By rent & rates a /c
To Cash a /c
( ?? )





Ex { 14 }
Final Accounts الحسابات الختامية
- Question 4 :
Ä the following balances are extracted form the books of Magdy stores Giza as at end of 2006 ( Sums in L.E.) :-
stock ( at start ) 4000- purchases 12500 – Debtors 4750- Bank 4300 sales 26500-Returns in wards 400-Rent 1200-Pety expenses100 salaries & Wages 1800-Discount allowed 180-Bad debts 200 Furniture 1500-Creditors 2410-General expenses 300-Carrige Inwards 200-Cash 240-Returns outwards 250-Advertising 300 Carriage outwards 140-Rent received 400.
Ä Additional data :
stock at end was valued at L.E. 3000.
Ä Make out ( only ) :
Trading a/c for the year ended 31/12/2006.
Profit & loss a/c for the year ended 31/12/2006.



Ex { 15 }
Tradin a/c & profit & Loss a/c ح / المتاجرة ، حـ / أ . خ
- Question 4 :
Ä the following balances were extracted form Hashem Moustafa Mouse's ( Sums in L.E.) :-
stock at start 6000- purchases 8000 – Sales 10000 –Returns inward 500 –Returns outwards 600-Carriage inwards 100-Carriage outwards700 – salaries & Waged 1000 -Rent 300-Petty expenses 200-Discount – allowed 200 - Discount received 500 - Bad debts 400 - Coupons 200- Credit interest 100.
** the goods at end was valued 9000.
Ä Required :
Trading a/c for the year ended Dec., 31,2002 .
Profit & loss a/c for the year ended Dec., 31,2002.


Ex { 16 }
Balance Sheet الميزانية العمومية
Ä the following balances are extracted form Horsham's books on 31/12/2002 ( Sums in L.E.) :-
- Debit Balances : Land & Buildings 25000-Plant & Machinery 11000-
– Debtors 10000- Bills receivable 5000-Bank 16000 – Cash 6000 – Drawings 3000.
- Credit Balances : Capital ?? – Loands 22000-Creditors 7000-Bills payable 5000- P.& L. a/c ( Net profit ) 18000 .
Ä Required : the Balance sheet as at 31/12/2002 .



Ex { 17 }
Ä Form the following balances Make out the Balance sheet as at 31/12/2007 ( Sums in L.E.) :-

Buildings 15000-Capital46000-Machinery 8000- Drawings 200-Furniture 5000 – Net profit 4200- Stock ( at end ) 7000 – Debtors 4000-Bills payable 3000 – Creditors 2500 - Bills receivable 3500 - Bank 4500- Cash 250 – Goodwill 6000.



Ex { 18 }
Arrangement الترتيــب
Ä Arrange the following names Alphabetically :
Dr. Aly Kamel – Mr. Mustafa Ahmed – Miss. Samia Shaker –
Mr. Hassan Mahmoud – Mrs. Zaynab Baher .



Ex { 19 }
Ä Arrange the following names Alphabetically :
Ashraf Kamel – Samir Ibrahim – Ahmed Ali – Amr Abd El megid –Mahmoud Bakr.