1991-11-01 — Page 30

華僑日報 All

十八國民華中

教師

文科代 由十一 一月八

請電

教師® 學位女 數學兼中 於九一年 有意應徵 前親繕申 寄香港跑 交長收。

G.M) 弟學校 中文學

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證育(CM

·育教 日五廿月九年未辛

代武胜保險

明德出版社出

MILL & DALE PRESS

Accounting (4)

account, this will be the balance

to be brought down:-.

報日僑華

Mr. No. Debit

20/1/89 Sales

200 25/2/89 Casn

200

(c) When having more than one entry, to

balance off the account needs to. ̇compare the two sides total first before bringing down 'the balance to the side having the greater total. *Debit Balance

̇五期星 白一月一十(一九九一)年十八國民華中( 30 )

It serves to be a summary and a list of all balances of accounts in the Jedger... Since the double entry system is employed, it follows that ̇the total of the debit balance must. be equal to the total of the credit balance. 'tf such equality is maintained, the trial balance is to

·ensure that each transaction is. accurately: posted as it appears. It is not, however, free of errors.:

the tria?......balance is Also, convenient means to prepare trading and profit and loss account, and balance sheet.

*Debit Balance

Mr. Debtor

1992 中學會考預習專欄

$

30/1/89.Sele

9/2789 Balance bld.

100| 31/1/09 Balance.c/d 100

100

Motor Van

3/1189 Bank

500 31/1/89 Balance cre 500

Cashi

1

-1/2/69 Balance via .500.

M. T. Kwok

1/1/69Capital 15/1/89Bank Loen

*Credit Balance

Mr.Creditor

1/2/89Batance b/d

1,500

900

1,000 3/1/69Motor Yan 500|10/1/asPurchases

31/1/898al anco c/d 900 1,500

400

200

(b) Form of Trial Balance

31/1/89 Balance / 700 25/1/89 Purchases.

700

1/2/89 Balance b/d 700

*Credit Balance

Capital..

31/9/898atance c/d 5,000/1/1/89 Book

Balancing off Accounts. and the Preparation of a Trial Balance.

(1) Balancing Off Accountss-

After making all the necessary. entries into the relevant sides of the accounts (this will cover and complete the posting procedures from day books to the ledger accounts),

we

periodically balance off the account in. order to get the differences (balances) between the debit side total and the credit side: total. These may: be illustrated by the following examples; - (a) When having only one entry in the

1992 中學會考預習專欄

明德出版社

"MILL & DALE PRESS

Chemistry(4)

Question 2.1.

1/2/89 Balance b/d 5,000

Examples:-

a

Trial Balance as at 31st December 1988

Name of Accounts

Debit

Credit

$

$

Capital:

5,000

Building

7,000

31/1/09 Balance c/d

400 15/1/89 Cesh

20/1/89 Mr. D

Debtors(*)

2,000

Purchases:

3,000

5,000

Sales

4,000

7/2/69 Balance bad 400

Expenses

2,000

Stock.

500

Creditors(*好

5,500

14.500

14,500

solution when blue crystals start: to appear on the glass rod cooling?

On

(b) When having equal amount entries on both sides, the accounts: will have no balance..

bubbles are seen, but the reaction rapidly stops:

Question 2.2

hydrogen

In the experiment below, chloride gas is generated ane dissolved in liquid W.

Liquid:2

HÀ LAN

Sodług

chlor: Ide

(a) write an ionic equation, giving the crystals

physical states of the substancesi

of each of the following reactions.

(1) Drop a lump

of

calcium

carbonate to some dilute hydrochloric acid.

(2) Add a piece of zinc granules to

some dilute sulphuric acid:

Some Supreme

(3) Heat a mixture of ammonium

sulphate piece of

and calcium hydroxide....

【4】:Add:a moderately concentrated potassium. hydroxide and warm the mixture.

of aluminium into

(5) Add, at first, a few drops of

sodium hydroxide solution into some

zinc(111) chloride solution and then an excess' of sodfum hydroxide.

(6) Add powdered copper(II)

hydroxide to some dilute sulphuric acid.

(b) Explain briefly, with the help of equations of each observations below:

(1) There is not any gas evolved when a copper tunning is added to dilute sulphuric acid. However, tien copper is added to some 'df Tute nitric acid, a reddish brown gas is observed.

(2) When

calcium tump carbonate is added to, some dilutė.

salphuric acid, at first, a few gas.

康樂 544 1931

(a) Name the liquid Z.

Liquid

Write an equation of the furination of hydrogen chloride in the abawg. experiment.

(b) Why is an inverted funnel used

A solution X is obtained when, is water and a solution Y is obtained when is melthy lebenzene. Several tests are performed on the solutions X and Y separately and the results are tabulated as below.

Tests

¡Place a přesp) Bar dry ph Jpaper in 14.

| Put a place

of magnes Fin

Ibbon to

JI Add caletum

Icarbonate to.

1V Pass ammonia

Solution Y

Solution X

No colour change

pH paper. turns red.

A colourlessi No gas

gai Ais

evolved

which forms

an explosive

mixture with;

alfi

bubbles.

Gas bubbles. No gas

bubbles.

A colourless

gas B 16.

avolved.

fio obvious

gas Into Itchenge.

7706155

龍祥(3樓)

牌照號碼:240470

薄利多銷

White solid.

C is seen

atthe

bottom.

(2) Preparation of a Trial Balance: (a) Furiction of a Trial Balance:

(c) Name the substances A,B and C.

equations of the (d) Write iònte

and 111 reactions in Tests II respectively.

{e} Explain the changes observed in-

Test L.

(f) Explain the result observed in Test

IV.

Question 2.3

|Malachite is a green mineral having a | chemical formula GuCOy*Cu(OH)2. Given below is the procedure for preparing some blue crystals using the malachite l as the starting ma

1. Half-fi-11 a beaken with dilute. sulphuric acid.anya 3 PA 2. Add powdered malachite, stir constantly and add more malachite until some of the solid remains undissolved.

3. Filter. But the filtrate in cam evaporating dish and heat is over a water bath.

4. At intervals, dip.a glass of into the hot filtrate, takevit out and allow it to cool. Repeat until small blue crystals start to appear at once the glass rod

cooling.ating

Con

the.

5. Stop heating and allow solution in the evaporating dish to coolBlue crystals are formed. 6. Filter off the crystals, wash them 2 to 3 times with a small amount of cold distilled water and: then press the crystals gently between filter papers.

{a} What type of sait is the malacnite? (b) Name the blue crystals obtained.

dilute

(c). What would you observe on adding

the malachite to the sulphuric acid?

Write an equation of the reaction between the malachite and dilute sulphuric acid.

(d). Why has an excess of the malachite

to be added?

(e) What is the purpose of heating the

filtrate over a water bath?

(F) What does it indicate of

ioes it indi

the

(g) How wound. the rate of capling of the solution affect the :blue -crystals obtained?

(h) Why are the crystals washed with distilled water? Why is cold water " preferred to?

(1) What is the purpose of pressing the

: crystals between filter papers?.

Solution to Question 2.1

(a) (1) CaCO2(s)+2H+(aq)--Ca2

(b)

+(aq) + H20{0}}

+C02(g)

(2) Zn(s)+2H+(aq) →Zn2+(aq)+H2(g)

(3) (NH4)2S04(s)+Ca(OH),($)

→2NH2{g)+Ca50 {s)+2H20(#) (4):A1{s}+20H ̄(aq)+2H2O{0}: -

Al(OH), (aq)+H2(9)

{5} Zo2+(aq)+20H ̄(aq)~~Zn{DH}2{s}

zn{Qfr)+20N (aq)-Zn(OH)2(aq) (6) Gu(OH)_{s}+2H*(aq) →→Ca2+(aq}

*+2H20(2)

(1) Copper is betőw hydrogen in the Activity Series, so, it cannot displace hydrogen from the acid: Dilute nitric acid is an oxidizing. agent: Itfoxidizes/copper and ts itself reduced to nitrogen (IV) oxide which is the brown gas.

Cui4HNO3 + Cu(NOg)2+2H2O+2NOz

(2) Calcium sulphate is formed on the surface of the Jump of calcium carbonate when storeacts with dilute sulphuric acid. Stnce calcium sulphate is only slightly soluble. in water so, it forms an insoluble coat on the lump, thus preventing any further reaction.

Solution to question. 2.2

(a) Z is concentrated sulphuric acid.

Nac)+6

NaHSO+HC1

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* The total of all debtors or creditors will be presented instead of listing all individual debtors or creditors.

(c) Common mistakes in preparing Trial

Balance

1f after listing all balances anto the trial balance and the total amount of debit and credit can't

the it agree,

reveals

·existence of some mistakes in:- (1) missing some balances

certain accounts;.or

(2) calculation; or

day

(3) forgetting to post some

book: figures to the ledger accounts.

(4) accounting errors.

However, even the totals agreed, we still may have errors. Such errors (ife. errors not affecting trial balance) and the accounting: errors mentioned

errors above (i.e. affecting the trial balance) will be discussed

the under

topic correction of errors.

(b) The Inverted funnel is to prevent,

"sucking back"

of the solutian

because HCT is very soluble in Liquid W...

(c) A is hydrogen gas.

B is carbon dioxide.

C1saipmonium chloride.

(d) Test II:"

Mg(s)+2H*(aq) → Mg2+(aq) +Hg (g) Test III:

̇CaCO3(sl+2H* (aq)

-Ca?+(aq}+H2O(p}+CO2(g)

(e) Water is a polar solvent. When HCT dissolves in water, 'it ionizes to give hydronium ions (10) which are responsible for the acidicity Thus, solution X can turn the pH paper red.

(f) Armonium chloride islan ionic solid, so, it is dissolved in water but not in methylbenzene which is a non-polar solvent.

Soultion to Question 2.3

(a) Malachite is a basic salt.

(b) Copper(II) sulphate crystals. (c) The solid dissolves and gas bubbles. are seen. A blue solution is formed.

CuCOg•Cu(OH)2+2HyS0g→2CuSOq+2H2O+CO2

(d) This is to assure that all the

: dilute sulphuric acid isureacted.. (e) This is to concentrate the solution.

by evaporating off some water. (f) It indicates that the hot solution. has become saturated with the solute..

(g) Quick cooling would give small crystals while slow cooling would give larger crystals.

(h) Washing the crystals is to remove any solution or impunities on the crystals.

Cold water is used in order to dissolution of the reduce the

crystal's in water

(1) This is to dry the wet crystals.

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