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一期星1日九十月二(〇九九--)年九十七國民華中 (18
if а control account for Purchases Ledger is opened, it is called Purchases Ledger Control Account.
b) it represents 'advance payment from debtors
Sales Ledger Control Account
Example
$
1990 中學會考預習專欄 明德出版社
However, the
MILL & DALE PRESS
the entries in control accounts are not a part of double entry system even the format is the same. -.
* This represents a zot-ofi.agalost a firm, which is both a supplier and a customer, with the total amount of its indebtedness to us. By so doing, this firm will have the balance of its nat amount we owed to the firm.
1/12 6/1 31/12 Salon
4,000 1/12 Bal. bit 12,000 31/12 Payment
50
Novasber
Dishonoured Cheques
30
Interest
received 8,000 Bad Debts 400
Ofscounts
Purchases Ledger -
Credit Balances November 31 Total Purchases
5,000
20.000
incco
150
Allowed Returns
300
Discounts Recolved Returns Outwards Payment To Creditors
1,000
500
13,600
Inwards 100
Bal, c/d
Example
60 16.240
Bel. c/d7,590 16,240
Purchases Ledger- Credit Balanças
9.900
Accounting (20)
H. T. Krok
- Principles of Sales Ledger, Control
Account (or, Total Debtor Account)
The impositions of entries into the Sales Ledger Control Account may be illustrated as follows:-
Since this amount corresponded with the
debit Sales Ledger
balances, the salos ledger accounts vorn thus orithmatical *proved correct.
Control Accounts
Functions of Control Accounts
A control account is actually a
trial balance for a ledger with a view to reveal errors in that ledger.
imbalance of the
the Therefore, control account would point to detailed checking into that ledger to find out errors.
Sales If a control account for a Ledger is opened, it is called Sales Ledger Control Account.
Sales Ledger Control Account
Opening Balance
Opening Balance
(Debit) b/d
Intal of Sales
Dishonoured Chaques Interest Jacome from Debtors overdue accounts
Balance c/d
(Credit) b/d Op [Returns Inwards
Payment Recel ved Discount Allowed
Bad Debts Purchases Lodger
Control Account
Sat-ott Balance c/d
*}
Returns inwards
Interest received fro
overdue account
31 shonoured Cheques
Sales Ledger –
Debit Balances
Sales Lodger
3
December 1
Sales Ledger ***.
Debit Balances
4,000
Setos Ledger —
31/11 Tacount
Rocel veid Rntur15
Credit Balances
50
Outwards
500
December 31 Payment Received (Cash and
Cheques!
8,000
Sales (Total of Cash and
Credit Sales)
12,000
• Principles of Purchases Control Account (or Total Account)
Ledger Credit
Payment to
Creditors 13,800 Bai. c/4" 9,700
25,000
25,000
Bad Debt. Written Off Discounts Allowed
400
1,390
મૈં ૪૪ કર
Purchases Ledger Control Accoun↑
Discount Received
Returns Outwards
Opening Balance b/1 Total Purchases
• This
לפיות
Purchases Ledger Batasco.
Sales Lodger Control Account set-off
doesn't Correspond to the
Therefore
it
revesis errors and a detailed oxemination to the Creditors Accounts is needed.
Fayment provided Balance c/d
- END
Credit Balances
60
Purchases Ledger Control Accounts
1/ 2xl bet 5,000 1,000/31/11 Total
Purchas6320,000
AEC.
1990 中學會考預習專欄 明遷出版社
MILL & DALE PRESS
Advisory boards and committees
District administration
The district administration system was. designed
effective to provide channels of communication between the tocal central
and the government people. as well as an effective administration for every district in the territory. In the
The Hong Kong Governmerit has developed, over many years, a huge network of advisory boards and committees on every subject of importance to government. Over 400 such boards and committeas advise both the government as a whole and individual departments. Table below, you can see some of the best-known. advisory boards or committees.
Economic & Public Affair (20)
Function
M. T. Kwok
Education &
Manpower
Health & Welfare
Consultation with the people
THE NEED FOR CONSULTATION
: BDC
(ACHICK
87 - AC-BC)
s 1:1. (Ans.)
う
17.92°)
aded region
[Ans.)
region ,22m2+10,450m2) (Ans.)
Whatever the system of government is, mutual trust is needed between the The major government and the people. causes of distrust are injustice and unpopular bad administration, government policies, the government's failure to satisfy the people's needs, and a lack of understanding between the government and the people.
Distrust between the government and the people can be overcome if there are ways in which they can communicate with of each: other. Such channels communication.
particularly. are important in countries that do not have
a.
fully-representative
They
are particularly
therefore, in Hong Kong.
CONSULTATION IN HONG KONG
government. important,
There are many different ways of doing consultation in Hong Kong, both. formal and informal. They range from formal patitions the Executive
to Council and questions raised in the Legislative Council to informal complaints on radio phone-in programmes”, and demonstrations outside Government House. Between these two extremes, there is a wide variety of consultative bodies and consultative procedures for communication between the people and
the government.
1990 中學會考預習專欄
二明德出版社一
MILL & DALE PRESS
Physics (21)
G. Y. Mak
Exercise 21 Electromagnetis (1)
A
1. Two indentical long straight copper wires and t carring direct currents, pass through a horizontal shown in sheet of cardboard as figure 1. The current in A flows upwards. It is found that a neutral point exists on the cardboard at M. which is equidisitance from A and B.
North
neutral
polat
*
M
Figure 1
magnetic field,
(a) find the
(b) compare the
of
magnitudes
the
of
Explain
Taking into account the earth's
directica
current in B. and
currents in A and B.
briefly.
2. In figure 2, what is the direction,
any, of the direct
if
through R
Figure 2
B
current
Security
Trade & Indust
Transport
Advisory board/common
Board of Education Labour Advisory Board
Environmental Pollution
Advisory Commit†09. Tung Wah Group of Hospitals
Advisory Board
Fight Erlee Cottee Action Committe Ageing
Narcotics
xtiles Advisory Board
Capsport Advisory Committe
As well as government officials, about 5000 members of the public serve on the boards and committees. They are chosen for their specialist knowledge (e.g. lawyers, doctors, businessmen) or perhaps for their known interest in the community (e.g.
district-board members). New members are frequently included so that the boards keep active and up-to-date.
от
When the goverment is considering a new law or a new policy, it consults, the relevant boards. to discover the effect that this law or policy would have. en, for example, a particular
industry
social
problem. The members meet, usually in private, to discuss the proposals and sometimes to
their suggest
improvements to current policies. They then report back to the government. This ensures a Thorough exchange of ideas long before any peproposals are Dut to the Executive Council, And this, in turn, helps to ensure that the proposals are in the best interests of the Hong Kong people.
own
(a) immediately after
closed,
S
(b) some time after switch S was
closed, and
(c) immediately after switch S is
opened.
(d) when switch is held closed. which end of the coil acts as a north pole?
3. A long straight wire XY carries direct current in the direction from A rectangular coil ABCD X to Y. whose long edges are parallel to the wire carries current in. the clockwise
(See direction ABCD. Figure 3)
ä
Figure 3
(a) What is the direction of force exerted on the sides AD, BC, CD and DA of the rectangular coil by the magnetic field of the wire XY.
(b) What is the direction of the resultant forcé exerted on the rectangular coil ABCD by the magnetic field of the wire XY? Explain your answer briefly.
4. Figure 4 shows the main feature of a
simple electric motor.
Magnet
brush
3 Magnet
commitater
brush
battery
Figure 4
District boards
no
The main function of the district boards is to advise the government on matters concerning the welfare of their residents.
have The boards
Their advice to government members. the
concerns the government only interests of the particular people or area theeprésent. The government in turn, consults them on importants community
ses
One Way in which the board members can discover public opinion is through a meet-the-public scheme. Residents can make appointments to meet their board members in their local district office, to express their views on local issues and problems.
Another way for the boards to discover public opinion is by consulting. officers of the committees and mutual aid committees.
rural
of
District management committees The DMCS are composed entirely
They do not government officials. usually deal directly with the public, direct but they frequently act as channel of communication between the districts and the central government..
a
The district offices operate more than 60 Public Enquiry Service Centres which,. for example,
the administer Free Legal Advice Scheme distribute
and information,
answer government general enquiries about government services.
These centres are used often by the public, In 1987, the centres dealt with 16 million visits by peeple making enquiries and seeking assistance. Many people with problems first go to their ask for advice district office and about what to do.
Non-government bodies
The
we
25 government,
have read, consults a wide range of people before at introduces new laws and policies. consults the specialist advisory hards. · It uses the district administration system to discover the views of local residents. On major issues, it publishes Green Papers.
the
early 1950s. They were formed for a particular purpose - so that residents
improve could work together to maintenance and security of the multi- The storey buildings they Tived in. government promoted the formation of these urban committees, just as it had already promoted the formation of rural comittees.
GREEN PAPERS, WHITE PAPERS
sc
Consultation with an advisory board or through formal representative channels is not always enough. Some issues are
of such important and
general interest that the government feels the need to approach everybody in Hong Kong. It does this by publishing à Green Paper on the subject, followed by a White Paper.
Green Papers
A Green Paper is an official statement. regularly The government also
of 3 government proposal or a consulta, many non-government bodies.
of government study
ä particular One of these ad-government bodies is
problem. Others include the
The paper is published in the Heung #ee Kuk.
the ferm of મ booklet by the rural committees and urban community organizations, such as the mutual aid government, and the government invites. committees.
the public to make comments on it by a certain date.
The Heung Yee Kuk
The Heung Yee Kuk for Rural Consultative Council) is one of Hong Kong's oldest councils. Ever since the 1920s, it has been the most important consultative body on New Territories affairs. and .bas
the provided government with the opinions of the people living in the New Territories
Imagine, for example, that a school complains to a district board about
Rural committees The board noise from a nearby factory. informs its DMC, and the OMC then informs the relevant government
For example, department:
the Environmental Protection Department.
District offices
The district offices have provided cirect assistance to local residents for many years.
(a) If the key K, is closed, What is the direction of rotation of the
(6) Suggest tree ways to increase
the speed of the motor.
(c) If the battery 8 is replaced by an a.c. supply does the motor work?
5. Figure 5 shows the main feature of a device which is used to measure current.
العسل
The Heung Yee Kuk represents the New Territories as a whole The rural committees provide communication at a more local level between the people of the New Territories and the government.
Mutual aid committees Mutual Ady Comittees and Owner's Corporations were first formed in the
In addition, M is equidistant from A and B, therefore, the Current in B is larger than the current in A.
2. (a) The induced current flows from
B. through R to A.
(b) No induced current.
(c) Induced current flows from A,
through R to B.
(d) The left end acts as a north
pole.
3. The current From X to Y produces a magnetic field with direction into The strength of the the paper. magnetic field produced by the wire at a point is weaker if the point is further from the wire.
Scale
pointor
„Spring with #fxed ends
movable fron block
fixed
trom block
F2
Colt with
many turns
x x
Current
Fixod
Figure 5
With
A and B are soft iron blocks. no current flowing, the blocks A and 8 are in contact.
(a) Explain why the pointer deflects
when current flows.
(b) What is the function of
spring?
the
(c) Suggest two ways to increase the
sensitivity of the meter".
・the (d) will
device work alternating with Explain briefly.
Solutions to Exercise 21
current?
1. (a) The current in B is upward.
(b) Since M is the neutral point,. the strength of the magnetic field produced by A at M
the strength of the earth's magnetic field
the strength of the magnetic Field produced by B at M ..the strength of the magnetic field produced by B at Mis larger than the strength of the magnetic field produced by A at M.
F3
(a) As shown in the figure, using
Fleming's Left Hand Rule,
= force acting on the side DA force acting on the side AB
F force acting on the side RC
force acting pn the side C
(b) F2 and F4 are equal in magnitude but opposite in direction, therefore,
each they cancel other.
The magnetic field produced by the current in wire XY at AD is greater than that produced at BC because BC is further fron the wire XY. In addition, AD and BC carry the same current, therefore, the force on AD is greater than the force on BC
The whole aim of a Green Paper is for the government to obtain public comments and criticism before it makes final policy decisions.
A Green Paper may be published if
the matter is:
+
of major importance
of wide public interest.
Bot urgent.
а matter allowing some
choice of policy
White Papers
genuine
A White Paper is an official statement of the government's final plan
Once the government has collected and assessed the public's comments and criticism on the contents of the Green Paper, it can amend and finalize its proposals. These are then published, usually within about six months, in the form of a White Paper.
(1.e. F、 > F)
Therefore the resultant force is to the left. (1.e. towards the wire XY)
4. (a) It rotates In anti-clockwise direction about the axis.
(b) (1) Increase the number of turns
of the co1).
(2) Insert soft iran inside the
coil.
(3) Increase the current through
the coil.
(4) Use stronger magnets. (c) It
does not work, for the Current flows to and from through the coil,
5. (a) When current is passed through the coil, both soft-iron blocks become magnetized with like poles adjacent. Repulsion
therefore takes place and the pointer deflects.
(b) The function of the spring is to counter balance the deflection due to magnetic repulsion. The pointer deflects (due to magnetic repulsion between A and B) until the turning moment due to the repulsion is just balanced by the opposing torsional couple in the spring. Therefore, the deflection becomes steady
а for given current.
the
(c) The ways to increase
sensitivity of the meter are (1) Increase the number of turns
in the coil.
(2) Replace
another
the spring
with torsional constant.
by smaller
(3) Increase the length of.
the pointer,
(4) Replace
and by thicker soft iron blocks.
reversed
(d) Yes, it can be used to measure alternating current as well as When a.c, is direct current. passed through the meter, both irons A and B wil have their polarity
the current reverses.
They therefore continue to repel one another, and so a deflection is obtained whatever the direction of the current..
Wher
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