Intermediate Accounting 16th

Edition Kieso Test Bank

Full download at link:

Test Bank: https://testbankpack.com/p/test -bank-

forintermediate -accounting-16th-edition-kieso-
weygandt-and-warfield-1118742974-9781118742976/

Solution Manual:
https://testbankpack.com/p/solution -manual-for-
intermediate -accounting-16th-edition-kieso-
weygandt-and-warfield-1118742974-9781118742976/

CHAPTER 5
BALANCE SHEET AND STATEMENT OF CASH FLOWS
IFRS questions are available at the end of this chapter.

TRUE-FALSE—Conceptual
Answer No. Description
F 1. Liquidity and solvency.
T 2. Limitations of the balance sheet.
T 3. Definition of financial flexibility.
T 4. Long-term liability disclosures.
T 5. Reporting restricted cash.
F 6. Land held for speculation.
T 7. Balance sheet format.
F 8. Purpose of statement of cash flows.
F 9. Statement of cash flows reporting.
T 10. Financial flexibility.
T 11. Collection of a loan.
T 12. Determining cash provided by operating activities.
F 13. Reporting significant financing and investing activities.
T 14. Current cash debt coverage.
5-2 Test Bank for Intermediate Accounting, Sixteenth Edition

F 15. Definition of free cash flow.

F 16. Disclosure of fair values.
F 17. Disclosure of company operations and estimates.
T 18. Disclosure of pertinent information.
F 19. Adjunct account.
F 20. Definition of activity ratios.

MULTIPLE CHOICE—Conceptual
Answer No. Description
d 21. Limitation of the balance sheet.
c 22. Uses of the balance sheet.
b 23. Use of balance sheet information.
d 24. Use of balance sheet information.
d 25. Limitation of the balance sheet.
c 26. Uses of the balance sheet.
b 27. Criticisms of the balance sheet.
c 28. Definition of liquidity.
d 29. Definition of net assets.
b 30. Current assets presentation.
b 31. Operating cycle.
d 32. Operating cycle.
d 33. Identification of current asset.
d 34. Identification of current asset.
c 35. Presentation of current asset.
b 36. Valuation of receivables.
c 37. Classification of inventory pledged as security.
 Balance Sheet and Statement of Cash Flows 5-3

MULTIPLE CHOICE—Conceptual (cont.)

Answer No. Description
b 38. Identification of long-term investments.
d 39. Identification of valuation methods.
b 40. Identification of current liabilities.
d 41. Definition of working capital.
b 42. Identification of working capital items.
d 43. Identification of long-term liabilities.
d 44. Identification of long-term liabilities.
d 45. Classification of treasury stock.
d 46. Disclosures for common stock.
d 47. Classification of investment in affiliate.
c 48. Classification of owners' equity.
d 49. Classification of assets.
c 50. Purpose of the statement of cash flows.
c 51. Statement of cash flows answers.
c 52. Statement of cash flows reporting.
b 53. Statement of cash flows objective.
d 54. Reporting issuance of stock for machine.
d 55. Identify a financing activity.
b 56. Classification of cash receipts.
b 57. Identify a financing activity.
c 58. Cash flow from operating activities.
a 59. Identify an investing activity.
d 60. Preparing the statement of cash flows.
b 61. Cash debt coverage.
b 62. Current cash debt coverage.
d 63. Financial flexibility measure.
c 64. Calculation of free cash flow.
b 65. Description of financial flexibility.
b 66. Cash debt coverage.
d 67. Balance sheet supplementary disclosure.
a 68. Fair value hierarchy.
b 69. Balance sheet supplementary disclosure.
c 70. Disclosure of contractual situations.
d 71. Disclosure of accounting policies.
d 72. Contingency reported in financial statement notes.
d 73. Methods of disclosure.
d 74. Disclosure of significant accounting policies.
d 75. Disclosure of depreciation methods used.
d 76. Required notes to the financial statements.
d 77. Identification of contra account.
b 78. Definition of activity ratios.
5-4 Test Bank for Intermediate Accounting, Sixteenth Edition

MULTIPLE CHOICE—Computational
Answer No. Description
c 79. Classifying investments.
a 80. Identifying intangible assets
b 81. Calculate total stockholders’ equity.
d 82. Classifying investments.
a 83. Identifying intangible assets.
b 84. Calculate total stockholders’ equity.
c 85. Calculate beginning stockholders’ equity.
c 86. Calculate ending stockholders’ equity.
d 87. Calculate net income.
b 88. Calculate ending cash balance.
b 89. Calculate ending cash balance.
a 90. Calculate cash provided by operating activities.
c 91. Cash provided by operating activities.
c 92. Cash provided by operating activities.
a 93. Cash debt coverage.
b 94. Free cash flow.
c 95. Asset turnover ratio.
d 96. Rate of return on assets.

MULTIPLE CHOICE—CPA Adapted

Answer No. Description
d 97. Calculate total current assets.
d 98. Calculate total current assets.
a 99. Calculate total current liabilities.
c 100. Calculate retained earnings balance.
b 101. Calculate current and long-term liabilities.
c 102. Classification of investing activity.
a 103. Classification of operating activity.
d 104. Classification of financing activity.
b 105. Classification of investing activity.
c 106. Summary of significant accounting policies.

BRIEF EXERCISES
Item Description
BE5-107 Definitions.
BE5-108 Terminology.
BE5-109 Current assets.
 Balance Sheet and Statement of Cash Flows 5-5

EXERCISES
Item Description
E5-110 Account classification.
E5-111 Valuation of balance sheet items.
E5-112 Balance sheet classifications.
E5-113 Balance sheet classifications.
E5-114 Balance sheet classifications.
E5-115 Balance sheet classifications.
E5-116 Balance sheet classifications.
E5-117 Statement of cash flows.
E5-118 Statement of cash flows.
E5-119 Statement of cash flows.
E5-120 Statement of cash flows ratios.

PROBLEMS
Item Description
P5-121 Balance sheet format.
P5-122 Balance sheet preparation.
P5-123 Balance sheet presentation.
P5-124 Statement of cash flows preparation.
P5-125 Statement of cash flows preparation.

CHAPTER LEARNING OBJECTIVES

1. Explain the uses and limitations of a balance sheet.
2. Identify the major classifications of the balance sheet.
3. Prepare a classified balance sheet using the report and account formats.
4. Indicate the purpose and content of the statement of cash flows.
5. Prepare a basic statement of cash flows.
6. Understand the usefulness of the statement of cash flows.
7. Determine which balance sheet information requires supplemental disclosure.
8. Describe the major disclosure techniques for the balance sheet.
*9. Identify the major types of financial ratios and what they measure.
10. Compare the accounting procedures related to the balance sheet under GAAP and IFRS.
Another document from Scribd.com that is
random and unrelated content:
Universalisme, in de leer der voldoening, III, 390v., 489v.;
hypothetisch, IV, 499, 500v., 521v.
Ὑποστασις, Gebruik van dit woord in de Theol., II, 269, 273.
Urim en Thummim, I, 252.

V.

Vader naam van God, II, 113v., 239v., 279v.; III, 29.
Vagevuur bij Rome, IV, 377v., 407v.;
buiten Rome, IV, 380v., 408.
Val der engelen, III, 39v., 66, 72;
tijd van dien, III, 69, 71.
Val des menschen, III, 37v., 72v.;
tijd van dien, III, 68v., 71;
invloed op de natuur, II, 558v.; III, 173, 407. Vgl. voorts
zonde.
Vaticaansch Concilie, over den Paus, IV, 94v.
Verbeelding. Haar invloed op het ontstaan der zonde, III, 65.
Verbond, in de H. S., III, 191v.;
als vorm der religie, II, 551v.;
leer v. h. in de Chr. Theol., II, 549; III, 196v.;
bij de Geref., II. 550v.; III, 199v., 221v.
Verbond der genade, III, 187v.;
in ruimeren zin (Noachitisch), III, 209v., 218;
met Abraham, III, 212;
met Israel, III, 212v., 426;
monopleurisch karakter, III, 194, 225;
twee zijden v. h., III, 227v.; IV, 245;
in zijn verh. tot de verkiezing, III, 224v., 226v.; IV, 285v.;
tot het verbond der werken, II, 554, 564, 571; III, 219, 220v.;
tot het pactum salutis, III, 221v., 372v.;
weldaden, III, 425v.;
in betrekk. tot kinderen, IV, 265v., 282v., 286v.
Verbond der werken, I, 226; II, 547v.; III, 131v., 219;
in hoeverre verbroken door de zonde, III, 83, 165, 219;
in zijn verh. tot het verbond der genade, II, 554, 564, 571; III,
219, 220v.
Vereering der martelaren en heiligen, IV, 392v., 398v.
Vergeving der zonden, III, 548v.;
in verh. tot de voldoening, III, 348, bij Rome, III, 443.
Verharding Gods, II, 369v.
Verkiezing, II, 377v.;
van Israel, II, 314;
in het N. Test., II, 317v.;
verk. tot het verbond der genade, III, 224v., 226v.; IV, 285v.;
haar object, het mensch. geslacht, II, 366, 384.
Verkiezing tot de ambten door de gemeente, IV, 73, 79, 122v.
Verlichting, inw., als openbaringsvorm, I, 256v.;
des H. Geestes, III, 513.
Verlossingsvatbaarheid des menschen, III, 188.
Vermittlungstheologie van Clemens en Origenes, I, 60, 61;
in de Roomsche kerk, I, 96;
in de Luth. kerk der 19e eeuw, I, 105v., 433v., 438v.;
over de Heilige Schrift, I, 26, 319, 373, 383, 387;
over de heilsorde, III, 461.
Vernieuwing der wereld, IV, 511v.
Verwerping, II, 369v.;
bij Augustinus, II, 321, 334v., 358;
bij Rome, II, 326v.;
negatieve en positieve, II, 323, 335, 364, 369.
Verzekerdheid des geloofs, III, 526v., 57Ov.
Verzoeking van Christus, III, 297, 376.
Verzoening als vrucht der voldoening, III, 381v.;
bij Ritschl, III, 329v., 386v.
Viae, de drie, in de kennisse Gods, II, 96.
Visioenen, als openbaringsmiddel, I, 254v.
Visio Dei per essentiam, II, 151v., 518, 522; IV, 519.
Vleescheten vóor den zondvl., II, 560v.
Vloek Gods, III, 162v.
Voldoening. Noodzakelijkh. II, 209, 214; III, 341v.;
tijd der III, 350v.;
in verb. tot Gods liefde, III, 356v., 381v.;
als plaatsvervangende, III, 359v.;
hare aequivalentie, III, 366v.;
 vruchten, III, 380v.;
uitgestrektheid, III, 390v.;
bestrijding v. d. leer der III, 320v., 365v.
Voleinding der eeuwen, IV, 481v.
Volharding der heiligen, III, 565v.
Volheid d. tijden, III, 210, 215v., 260v.
Volkeren. Hun ontstaan, II, 502v.
Volksgodsdienst en Jahvedienst in Israel, IV, 364.
Volmaakbaarheid der geloovigen, III, 559v.
Volmaaktheid Gods, II, 128, 178.
Voorbede voor de afgestorvenen, IV, 414v.
Voorbereidende genade. Zie gratia praeparans.
Voorbidding van Christus, III, 419v.; IV, 338;
der zaligen, IV, 398v. Zie ook engelen.
Voortplanting van het menschelijk geslacht, II, 564v.
Voorzienigheid Gods, III, 1v.;
als besluit opgevat, II, 347v.; III, 5.
Vormsel in de Roomsche kerk, IV, 248, 351.
Vrouw, Schepping der, II, 563.

W.

Waarachtigheid Gods, II, 173v.

Waarheid, begrip, in het N. Test., IV, 444.
Waarneming, zinnelijke, I, 161v.
Waarzeggen in het O. T., IV, 395v.
Wederdoopers, I, 120. Vgl. verder Anabaptisme.
Wedergeboorte, III, 479v., 500v.; IV, 214v.;
bij Paulus en Johannes, III, 500v.;
en Doop, IV, 197, 266, 290v.
Wederherstelling aller dingen, IV, 500v., 505v.
Wederkomst van Christus, IV, 422v.;
tijd, IV, 475v.;
wijze, IV, 479v.
Wederzien na den dood, IV, 417v.
Wereld, Begrip, volgens het Theisme, I, 286, 290v.; II, 419v.; III,
21v.;
kan ze eeuwig zijn? II, 410v.; IV, 422v.;
is ze de beste? II, 213, 423v.;
verh. tot Gods wezen, II, 159v., 346;
als object van verkiezing, II, 384;
van Christus’ werk, III, 390, 403v.;
hare vernieuwing, IV, 511v.
Werkverbond. Zie verbond der werken.
Werthurtheile, als inhoud en bewijs der Chr. religie, I, 454, 460v.
Westersche kerk en Theol., in onderscheiding van de Oostersche.
Zie Grieksche, Oostersche kerk.
Wet Gods, haar kar., II, 209, 214; III, 343v.;
in het Paradijs, II, 558v.;
verschill. gedaante, III, 75;
als maatstaf van zedelijk handelen, III, 75v., 84v., 151;
als kenbron der zonde, III, 84v.;
haar eenheid, III, 94;
hare beteekenis in het O. Verb., III, 215;
als deel van het woord Gods, IV, 201v.;
bij Paulus, IV, 202v., 205;
en Evangelie, IV, 201v.; bij het eindgericht, IV, 492v.
Wetenschap, Principia in de, I, 145v.;
in hare verh. tot de religie, I, 189, 210, 376.
Wetenschap Gods, II, 155v.
Wezen Gods, in abstracto, II, 78; op onderscheidene wijze bepaald
in de Chr. Theol., II, 80v.;
en onderscheiden van de eigenschappen Gods, II, 86v.;
in betr. tot de eigenschappen, II, 90, 115;
in de Trin. leer, II, 270v.
Wider hope theorie in Engeland, IV, 500.
Wil, karakter v. d., II, 205v.; III, 87;
als subject der zonde, III, 53, 85v.
Wil Gods, II, 202v.; III, 341v.;
in betr. tot z.z., II, 178, 206, 418;
tot het geschapene, II, 207, 413v., 419;
 als antecedens en consequens, II, 218v., 325, 354; III, 394;
des besluits en des bevels, II, 216v.
Wilsvrijheid in Pelag. zin, II, 164v.;
in Ger. zin, II, 167;
in verband met de praescientia Dei, II, 167v.;
met de praedest., II, 318v.
Wijsbegeerte. Hare verh. tot de Theol., I, 516v.; II, 456;
haar gebruik in de Theol. bij de Apolog. en Kerkvaders, I, 55,
57v., 59v., 511v.; II, 252;
standpunt der Reformatie tegenover haar, I, 516v.;
haar invloed op de Dogmatiek in de 18e en 19e eeuw, I, 42v.
Wijsheid Gods, II, 168v.;
als hypostase, II, 228v., 232, 242, 405.
Wonderen, I, 258v., 275, 289v.; III, 22; IV, 229;
interpretatie door het Ration., I, 281v.;
van Christus, III, 311, 376;
geestelijke, als element der openb., I, 274v., 303v.
Woord en feit in de openb. Gods, I, 258v., 283v., 304, 352.
Woord Gods. Beteekenis in de Heilige Schrift, I, 338v., 372, IV,
201;
en Schrift, IV, 200v.;
als naam van Christus, zie Logos;
als kenteeken der kerk, IV, 44v., 51;
als genademiddel, IV, 62, 193v.;
en Geest, IV, 209v.;
en sacramenten, IV, 166, 199v., 220, 232v., 271;
zijn efficacia, IV, 211v.
Wraak Gods, II, 196.
 Z.

Zaligheid Gods, II, 178v., 206.

Zaligheid, als vrucht van Christus’ werk, III, 380v.;
toekomstige, IV, 517v.;
der jongstervende kinderen, IV, 522v.
Zalving, III, 335;
van Christus, III, 336.
Zebaoth, als naam Gods, II, 111.
Zedelijke wereldorde, II, 59; III, 157v., 344, 347.
Zedelijkheid en religie, I, 193v., 462, III, 553.
Zegel in de H. Schrift, IV, 230.
Zekerheid, Soorten van I, 158, 470v., 478v.;
des geloofs, I, 158, 469v., 478v.; III, 526v., 571v.;
der zaligheid volgens Rome, I, 479; III, 570v.; IV, 251;
moreele, bij Kant, I, 481v.
Zelfbewustzijn Gods, II, 158v.
Zelfbewustzijn van Jezus als Messias en Zone Gods, III, 237v.
Ziel des menschen, II, 536;
en geest, II, 537;
vermogens der, II, 538;
vereeniging met het lichaam, II, 541v.
Zieleslaap, leer v. d., IV, 381, 386v.
Zielsverhuizing, leer v. d., in de oudheid, IV, 407;
in den nieuweren tijd, IV, 381v.
Zielzorg bij de Gereform., IV, 170v.
Zoenoffer, III, 304v.
Zonde, In betr. tot de verwerping, II, 373;
tot de regeering Gods, II, 369v., 373v.; III, 30v., 34v., 55v.,
61v.;
oorsprong, III, 34v.;
 invloed op de natuur, II, 558v.; III, 173, 407;
ethisch karakter, II, 53, 80, 81;
wezen, III, 72v.; IV, 506v.;
bij engelen en bij menschen, III, 51, 66v., 92, 188;
graden in de, III, 89v.;
principe, III, 96v.;
onderscheiding in vergeeflijke en doodel. bij Rome, III, 98v.;
tegen den H. Geest, zie lastering; verbreiding, III, 104v.;
straf, III, 155v.;
als straf v. zonde, III, 135v.
Zondvloed. Zijn geolog. beteekenis, II, 474v., 487v.
Zoon Gods. Gebruik van dezen naam in de H. Schrift, II, 243;
als naam van den 2en persoon, II, 243v.; III, 238;
in betrekking tot de schepping, II, 405v.; IV, 475.
Zoon des menschen. Beteekenis van dezen naam, III, 235v.
Opmerkingen van de bewerker.
Alle moeite is gedaan om in dit bestand een getrouwe afbeelding te geven
van de originele versie. In het origineel wordt æ als ae weergegeven, œ als oe;
deze schrijfwijze is hier gehandhaafd.
Hier en daar zijn spatiëring of punctuatie stilzwijgend gecorrigeerd. Ook
zijn sommige samengestelde uitdrukkingen zoals „afaan” en „alwat” enz.
stilzwijgend gesplitst tot „af aan”, „al wat” enz.
Enkele veelgebruikte afkortingen zoals LXX, O. T. en N. T. zijn van een
uitleg voorzien om het leesgemak bij gebruik van een schermlezer te
verbeteren.
Eventuele zetfouten in het Grieks zijn onveranderd weergegeven.
Duidelijke zetfouten in het Hebreeuws zijn gecorrigeerd, en waar nodig zijn de
diakritische tekens stilzwijgend verbeterd of aangevuld.
Overduidelijke zet- en spelfouten in het origineel zijn als volgt
gecorrigeerd.

Correcties.

Pag. 5: „verkoor” vervangen door „verkoos” (maar Hij verkoos ook een

aantal jongeren).
Pag. 33: ingevoegd „niet” (zij behooren niet tot het rijk van Christus).
Pag. 36: „institnut” vervangen door „instituut” (dat ook instituut en
organisme der kerk).
Pag. 45: „uitsprekcn” vervangen door „uitspreken” (die klaar en
duidelijk dit uitspreken ).
Pag. 46: „one” tweemaal vervangen door „ohne” (Gottes Wort kann
nicht ohne Gottes Volk sein, wiederum Gottes Volk kann nicht ohne
Gottes Wort sein).
Pag. 46: „one” vervangen door „ohne” (Gottes Volk kann nicht ohne
Gottes Wort sein).
Pag. 68: „Huyper” vervangen door „Kuyper” (Dr. H. H. Kuyper, De
opleiding tot den dienst des Woords).
Pag. 86: „toestemmiag” vervangen door „toestemming” (die met
toestemming der gemeenten verkoren werden).
Pag. 100: „de elven” vervangen door „dezelven” (dat hij met dezelven
gemeen had).
Pag. 143: „Poutif” vervangen door „Pontif” (Bellarminus, de Rom.
Pontif. V. de membris eccl. III. Hergenröther).
Pag. 145: „snbordinationis” vervangen door „subordinationis” (officio
hierarchicae subordinationis veraeque obedientiae obstringuntu).
Pag. 152: „tnsschen” vervangen door „tusschen” (Evenzoo maakte
Calvijn tusschen kerk en staat onderscheid).
Pag. 155: „qaalitatieve” vervangen door „qualitatieve” (het wisselde de
quantitatieve tegenstelling ... voor de qualitatieve, ethische
tegenstelling).
Pag. 157: „pessim” vervangen door „passim” (Voetius, Pol. Eccl. I 124
sq. en passim. Disp. sel. II).
Pag. 185: „venlent” vervangen door „veulent” (contre ceux qui veulent
abolir l’usage et l’autorité).
Pag. 187: „elkandar” vervangen door „elkander” (kunnen dus niet als
lager en hooger tegenover elkander staan).
Pag. 220: „Confessionsknnde” vervangen door „Confessionskunde”
(Kattenbusch, Vergl. Confessionskunde I).
Pag. 221: „eu” vervangen door „en” (op Gods genade in Christus
richten en daardoor dat geloof oefenen).
Pag. 244: „Lomhardus” vervangen door „Lombardus” (sacramentum,
non rem, suscipiunt, Lombardus, Sent. IV).
Pag. 253: „Bedentung” vervangen door „Bedeutung” (Die
Beschneidung in ihrer geschichtl. ethnogr. relig. u. medic.
Bedeutung).
Pag. 261: „in” vervangen door „im” (Die Bedeutung der Taufe im N.
T.).
Pag. 294: „zijue” vervangen door „zijne” (dat hij geheel buiten zijne
schuld ongedoopt stierf).
Pag. 368: „anszeichnende” vervangen door „auszeichnende” (ist in
Wahrheit ihre auszeichnende Stärke gewesen).
Pag. 394: „unitied” vervangen door „united” (Ryle, Knots united p.
491).
Pag. 396: „18” vervangen door „28” (welke hiertegen aangevoerd kan
worden, is 1 Sam. 28, waar Saul).
Pag. 401: „venerirt” vervangen door „veneriert” (die Heiligkeit auf
Erden religiös veneriert werde).
Pag. 414: „III1” vervangen door „III 1” (Jansen, Prael. III 1 030 enz.).
Pag. 424: „Deisseits” vervangen door „Diesseits” (en alles van het
Diesseits, van immanente, kosmische krachten).
Pag. 435: „nimmen” vervangen door „nimmer” (en den staat der
verhooging nimmer vanéén).
Pag. 451: „strak” vervangen door „straks” (maar het zal straks duidelijk
worden).
Pag. 501: „znsters” vervangen door „zusters” (de broeders en zusters
van den vrijen geest).
Pag. 501: „van” vervangen door „von” (Die Lehre von der
Apokatastasis2 Magdeburg).
Pag. 504: „dikwerk” vervangen door „dikwerf” (en wordt dan
inzonderheid zeer dikwerf met ζωη verbonden).
Pag. 532: „cogu” vervangen door „cogn” (maar miskent het princ.
cogn. internum).
Pag. 535: „Vermittelungstheologie” vervangen door
„Vermittlungstheologie” (door Hegel 1, door de
 Vermittlungstheologie 2).
Pag. 545: „zooodat” vervangen door „zoodat” (12, zoodat God en
mensch, twee onderscheidene naturen).
Pag. 548: „geregtigheid” vervangen door „gerechtigheid” (van de
toerekening van Christus’ gerechtigheid 6).
Pag. 557: „18” vervangen door „28” (1 Sam. 28 IV, 396v.)
Pag. 557: „2S” vervangen door „28” (Matth. 20:28 III, 363.)
Pag. 560: „79” vervangen door „279” (Augustinus ... over den
Kinderdoop IV, 262, 279v.)
Pag. 560: „alomtetegenwoordigheid” vervangen door
„alomtegenwoordigheid” (Augustinus Steuchus, over de
alomtegenwoordigheid Gods).
Pag. 561 (Doedes): „ziju” vervangen door „zijn” (Doedes, ... zijn
verdeeling v. d. eigenschappen Gods).
Pag. 564: „Max Müller” vervangen door „Müller, Max” (Müller, Max,
Over den oorsprong der religie).
Pag. 565 (Origenes): „sehepselen” vervangen door „schepselen” (de
oorspronkelijke gelijkheid aller schepselen).
Pag. 569: „vau” vervangen door „van” (Acceptilatie in de voldoening
van Christus).
Pag. 576: „311v.” vervangen door „411v.” (Heiligmaking ...
volkomene, bij den dood, IV, 411v.)
Pag. 588: „verh.” vervangen door „verk.” (Verkiezing, ... verk. tot het
verbond der genade).
 *** END OF THE PROJECT GUTENBERG EBOOK
GEREFORMEERDE DOGMATIEK. VIERDE DEEL ***

Updated editions will replace the previous one—the old editions

will be renamed.

Creating the works from print editions not protected by U.S.

copyright law means that no one owns a United States copyright in
these works, so the Foundation (and you!) can copy and distribute it
in the United States without permission and without paying
copyright royalties. Special rules, set forth in the General Terms of
Use part of this license, apply to copying and distributing Project
Gutenberg™ electronic works to protect the PROJECT
GUTENBERG™ concept and trademark. Project Gutenberg is a
registered trademark, and may not be used if you charge for an
eBook, except by following the terms of the trademark license,
including paying royalties for use of the Project Gutenberg
trademark. If you do not charge anything for copies of this eBook,
complying with the trademark license is very easy. You may use this
eBook for nearly any purpose such as creation of derivative works,
reports, performances and research. Project Gutenberg eBooks may
be modified and printed and given away—you may do practically
ANYTHING in the United States with eBooks not protected by
U.S. copyright law. Redistribution is subject to the trademark
license, especially commercial redistribution.

START: FULL LICENSE

THE FULL PROJECT GUTENBERG LICENSE
 PLEASE READ THIS BEFORE YOU DISTRIBUTE OR USE THIS WORK

To protect the Project Gutenberg™ mission of promoting the free

distribution of electronic works, by using or distributing this work
(or any other work associated in any way with the phrase “Project
Gutenberg”), you agree to comply with all the terms of the Full
Project Gutenberg™ License available with this file or online at
www.gutenberg.org/license.

Section 1. General Terms of Use and Redistributing

Project Gutenberg™ electronic works

1.A. By reading or using any part of this Project Gutenberg™

electronic work, you indicate that you have read, understand, agree
to and accept all the terms of this license and intellectual property
(trademark/copyright) agreement. If you do not agree to abide by all
the terms of this agreement, you must cease using and return or
destroy all copies of Project Gutenberg™ electronic works in your
possession. If you paid a fee for obtaining a copy of or access to a
Project Gutenberg™ electronic work and you do not agree to be
bound by the terms of this agreement, you may obtain a refund from
the person or entity to whom you paid the fee as set forth in
paragraph 1.E.8.

1.B. “Project Gutenberg” is a registered trademark. It may only be

used on or associated in any way with an electronic work by people
who agree to be bound by the terms of this agreement. There are a
few things that you can do with most Project Gutenberg™
electronic works even without complying with the full terms of this
agreement. See paragraph 1.C below. There are a lot of things you
can do with Project Gutenberg™ electronic works if you follow the
terms of this agreement and help preserve free future access to
Project Gutenberg™ electronic works. See paragraph 1.E below.

1.C. The Project Gutenberg Literary Archive Foundation (“the

Foundation” or PGLAF), owns a compilation copyright in the
collection of Project Gutenberg™ electronic works. Nearly all the
individual works in the collection are in the public domain in the
United States. If an individual work is unprotected by copyright law
in the United States and you are located in the United States, we do
not claim a right to prevent you from copying, distributing,
performing, displaying or creating derivative works based on the
work as long as all references to Project Gutenberg are removed. Of
course, we hope that you will support the Project Gutenberg™
mission of promoting free access to electronic works by freely
sharing Project Gutenberg™ works in compliance with the terms of
this agreement for keeping the Project Gutenberg™ name
associated with the work. You can easily comply with the terms of
this agreement by keeping this work in the same format with its
attached full Project Gutenberg™ License when you share it
without charge with others.

1.D. The copyright laws of the place where you are located also
govern what you can do with this work. Copyright laws in most
countries are in a constant state of change. If you are outside the
United States, check the laws of your country in addition to the
terms of this agreement before downloading, copying, displaying,
performing, distributing or creating derivative works based on this
work or any other Project Gutenberg™ work. The Foundation
makes no representations concerning the copyright status of any
work in any country other than the United States.

1.E. Unless you have removed all references to Project Gutenberg:

1.E.1. The following sentence, with active links to, or other

immediate access to, the full Project Gutenberg™ License must
appear prominently whenever any copy of a Project Gutenberg™
work (any work on which the phrase “Project Gutenberg” appears,
or with which the phrase “Project Gutenberg” is associated) is
accessed, displayed, performed, viewed, copied or distributed:

This eBook is for the use of anyone anywhere in the United

States and most other parts of the world at no cost and with
almost no restrictions whatsoever. You may copy it, give it
away or re-use it under the terms of the Project Gutenberg
License included with this eBook or online at
www.gutenberg.org. If you are not located in the United States,
you will have to check the laws of the country where you are
located before using this eBook.
1.E.2. If an individual Project Gutenberg™ electronic work is
derived from texts not protected by U.S. copyright law (does not
contain a notice indicating that it is posted with permission of the
copyright holder), the work can be copied and distributed to anyone
in the United States without paying any fees or charges. If you are
redistributing or providing access to a work with the phrase “Project
Gutenberg” associated with or appearing on the work, you must
comply either with the requirements of paragraphs 1.E.1 through
1.E.7 or obtain permission for the use of the work and the Project
Gutenberg™ trademark as set forth in paragraphs 1.E.8 or 1.E.9.

1.E.3. If an individual Project Gutenberg™ electronic work is

posted with the permission of the copyright holder, your use and
distribution must comply with both paragraphs 1.E.1 through 1.E.7
and any additional terms imposed by the copyright holder.
Additional terms will be linked to the Project Gutenberg™ License
for all works posted with the permission of the copyright holder
found at the beginning of this work.

1.E.4. Do not unlink or detach or remove the full Project

Gutenberg™ License terms from this work, or any files containing a
part of this work or any other work associated with Project
Gutenberg™.

1.E.5. Do not copy, display, perform, distribute or redistribute this

electronic work, or any part of this electronic work, without
prominently displaying the sentence set forth in paragraph 1.E.1
with active links or immediate access to the full terms of the Project
Gutenberg™ License.

1.E.6. You may convert to and distribute this work in any binary,
compressed, marked up, nonproprietary or proprietary form,
including any word processing or hypertext form. However, if you
provide access to or distribute copies of a Project Gutenberg™
work in a format other than “Plain Vanilla ASCII” or other format
used in the official version posted on the official Project
Gutenberg™ website (www.gutenberg.org), you must, at no
additional cost, fee or expense to the user, provide a copy, a means
of exporting a copy, or a means of obtaining a copy upon request, of
the work in its original “Plain Vanilla ASCII” or other form. Any
 alternate format must include the full Project Gutenberg™ License
as specified in paragraph 1.E.1.

1.E.7. Do not charge a fee for access to, viewing, displaying,

performing, copying or distributing any Project Gutenberg™ works
unless you comply with paragraph 1.E.8 or 1.E.9.

1.E.8. You may charge a reasonable fee for copies of or providing

access to or distributing Project Gutenberg™ electronic works
provided that:

• You pay a royalty fee of 20% of the gross profits you derive from
the use of Project Gutenberg™ works calculated using the method
you already use to calculate your applicable taxes. The fee is owed
to the owner of the Project Gutenberg™ trademark, but he has
agreed to donate royalties under this paragraph to the Project
Gutenberg Literary Archive Foundation. Royalty payments must be
paid within 60 days following each date on which you prepare (or
are legally required to prepare) your periodic tax returns. Royalty
payments should be clearly marked as such and sent to the Project
Gutenberg Literary Archive Foundation at the address specified in
Section 4, “Information about donations to the Project Gutenberg
Literary Archive Foundation.”

• You provide a full refund of any money paid by a user who notifies
you in writing (or by e-mail) within 30 days of receipt that s/he does
not agree to the terms of the full Project Gutenberg™ License. You
must require such a user to return or destroy all copies of the works
possessed in a physical medium and discontinue all use of and all
access to other copies of Project Gutenberg™ works.

• You provide, in accordance with paragraph 1.F.3, a full refund of

any money paid for a work or a replacement copy, if a defect in the
electronic work is discovered and reported to you within 90 days of
receipt of the work.

• You comply with all other terms of this agreement for free
distribution of Project Gutenberg™ works.
1.E.9. If you wish to charge a fee or distribute a Project
Gutenberg™ electronic work or group of works on different terms
than are set forth in this agreement, you must obtain permission in
writing from the Project Gutenberg Literary Archive Foundation,
the manager of the Project Gutenberg™ trademark. Contact the
Foundation as set forth in Section 3 below.

1.F.

1.F.1. Project Gutenberg volunteers and employees expend

considerable effort to identify, do copyright research on, transcribe
and proofread works not protected by U.S. copyright law in creating
the Project Gutenberg™ collection. Despite these efforts, Project
Gutenberg™ electronic works, and the medium on which they may
be stored, may contain “Defects,” such as, but not limited to,
incomplete, inaccurate or corrupt data, transcription errors, a
copyright or other intellectual property infringement, a defective or
damaged disk or other medium, a computer virus, or computer
codes that damage or cannot be read by your equipment.

1.F.2. LIMITED WARRANTY, DISCLAIMER OF DAMAGES -

Except for the “Right of Replacement or Refund” described in
paragraph 1.F.3, the Project Gutenberg Literary Archive
Foundation, the owner of the Project Gutenberg™ trademark, and
any other party distributing a Project Gutenberg™ electronic work
under this agreement, disclaim all liability to you for damages, costs
and expenses, including legal fees. YOU AGREE THAT YOU
HAVE NO REMEDIES FOR NEGLIGENCE, STRICT
LIABILITY, BREACH OF WARRANTY OR BREACH OF
CONTRACT EXCEPT THOSE PROVIDED IN PARAGRAPH
1.F.3. YOU AGREE THAT THE FOUNDATION, THE
TRADEMARK OWNER, AND ANY DISTRIBUTOR UNDER
THIS AGREEMENT WILL NOT BE LIABLE TO YOU FOR
ACTUAL, DIRECT, INDIRECT, CONSEQUENTIAL, PUNITIVE
OR INCIDENTAL DAMAGES EVEN IF YOU GIVE NOTICE OF
THE POSSIBILITY OF SUCH DAMAGE.

1.F.3. LIMITED RIGHT OF REPLACEMENT OR REFUND - If

you discover a defect in this electronic work within 90 days of
receiving it, you can receive a refund of the money (if any) you paid
for it by sending a written explanation to the person you received
the work from. If you received the work on a physical medium, you
must return the medium with your written explanation. The person
or entity that provided you with the defective work may elect to
provide a replacement copy in lieu of a refund. If you received the
work electronically, the person or entity providing it to you may
choose to give you a second opportunity to receive the work
electronically in lieu of a refund. If the second copy is also
defective, you may demand a refund in writing without further
opportunities to fix the problem.

1.F.4. Except for the limited right of replacement or refund set forth
in paragraph 1.F.3, this work is provided to you ‘AS-IS’, WITH NO
OTHER WARRANTIES OF ANY KIND, EXPRESS OR
IMPLIED, INCLUDING BUT NOT LIMITED TO WARRANTIES
OF MERCHANTABILITY OR FITNESS FOR ANY PURPOSE.

1.F.5. Some states do not allow disclaimers of certain implied

warranties or the exclusion or limitation of certain types of
damages. If any disclaimer or limitation set forth in this agreement
violates the law of the state applicable to this agreement, the
agreement shall be interpreted to make the maximum disclaimer or
limitation permitted by the applicable state law. The invalidity or
unenforceability of any provision of this agreement shall not void
the remaining provisions.

1.F.6. INDEMNITY - You agree to indemnify and hold the

Foundation, the trademark owner, any agent or employee of the
Foundation, anyone providing copies of Project Gutenberg™
electronic works in accordance with this agreement, and any
volunteers associated with the production, promotion and
distribution of Project Gutenberg™ electronic works, harmless from
all liability, costs and expenses, including legal fees, that arise
directly or indirectly from any of the following which you do or
cause to occur: (a) distribution of this or any Project Gutenberg™
work, (b) alteration, modification, or additions or deletions to any
Project Gutenberg™ work, and (c) any Defect you cause.

Section 2. Information about the Mission of Project

Gutenberg™
Project Gutenberg™ is synonymous with the free distribution of
electronic works in formats readable by the widest variety of
computers including obsolete, old, middle-aged and new computers.
It exists because of the efforts of hundreds of volunteers and
donations from people in all walks of life.

Volunteers and financial support to provide volunteers with the

assistance they need are critical to reaching Project Gutenberg™’s
goals and ensuring that the Project Gutenberg™ collection will
remain freely available for generations to come. In 2001, the Project
Gutenberg Literary Archive Foundation was created to provide a
secure and permanent future for Project Gutenberg™ and future
generations. To learn more about the Project Gutenberg Literary
Archive Foundation and how your efforts and donations can help,
see Sections 3 and 4 and the Foundation information page at
www.gutenberg.org.

Section 3. Information about the Project Gutenberg

Literary Archive Foundation

The Project Gutenberg Literary Archive Foundation is a non-profit

501(c)(3) educational corporation organized under the laws of the
state of Mississippi and granted tax exempt status by the Internal
Revenue Service. The Foundation’s EIN or federal tax identification
number is 64-6221541. Contributions to the Project Gutenberg
Literary Archive Foundation are tax deductible to the full extent
permitted by U.S. federal laws and your state’s laws.

The Foundation’s business office is located at 809 North 1500 West,

Salt Lake City, UT 84116, (801) 596-1887. Email contact links and
up to date contact information can be found at the Foundation’s
website and official page at www.gutenberg.org/contact

Section 4. Information about Donations to the Project

Gutenberg Literary Archive Foundation

Project Gutenberg™ depends upon and cannot survive without

widespread public support and donations to carry out its mission of
increasing the number of public domain and licensed works that can
be freely distributed in machine-readable form accessible by the
widest array of equipment including outdated equipment. Many
small donations ($1 to $5,000) are particularly important to
maintaining tax exempt status with the IRS.

The Foundation is committed to complying with the laws regulating

charities and charitable donations in all 50 states of the United
States. Compliance requirements are not uniform and it takes a
considerable effort, much paperwork and many fees to meet and
keep up with these requirements. We do not solicit donations in
locations where we have not received written confirmation of
compliance. To SEND DONATIONS or determine the status of
compliance for any particular state visit www.gutenberg.org/donate.

While we cannot and do not solicit contributions from states where

we have not met the solicitation requirements, we know of no
prohibition against accepting unsolicited donations from donors in
such states who approach us with offers to donate.

International donations are gratefully accepted, but we cannot make

any statements concerning tax treatment of donations received from
outside the United States. U.S. laws alone swamp our small staff.

Please check the Project Gutenberg web pages for current donation
methods and addresses. Donations are accepted in a number of
other ways including checks, online payments and credit card
donations. To donate, please visit: www.gutenberg.org/donate.

Section 5. General Information About Project

Gutenberg™ electronic works

Professor Michael S. Hart was the originator of the Project

Gutenberg™ concept of a library of electronic works that could be
freely shared with anyone. For forty years, he produced and
distributed Project Gutenberg™ eBooks with only a loose network
of volunteer support.

Project Gutenberg™ eBooks are often created from several printed

editions, all of which are confirmed as not protected by copyright in
the U.S. unless a copyright notice is included. Thus, we do not
necessarily keep eBooks in compliance with any particular paper
edition.

Most people start at our website which has the main PG search
facility: www.gutenberg.org.

This website includes information about Project Gutenberg™,

including how to make donations to the Project Gutenberg Literary
Archive Foundation, how to help produce our new eBooks, and how
to subscribe to our email newsletter to hear about new eBooks.