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FALSE
2-2
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McGraw-Hill Education.
Blooms: Remember
Learning Objective: 02-01 Analyze routine economic events-transactions-and record their effects on a company's
financial position using the accounting equation format.
Level of Difficulty: 1 Easy
Topic Area: Account relationships and records
4. After an unadjusted trial balance is prepared, the next step in the accounting processing cycle is
the preparation of financial statements.
FALSE
5. Adjusting journal entries are recorded at the end of any period when financial statements are
prepared.
TRUE
6. Accruals occur when the cash flow precedes either revenue or expense recognition.
FALSE
2-3
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of
McGraw-Hill Education.
Level of Difficulty: 1 Easy
Topic Area: Analyze updating-Identify type of adjustment
FALSE
8. The income statement summarizes the operating activity of a firm at a particular point in time.
FALSE
FALSE
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McGraw-Hill Education.
10. The statement of cash flows summarizes transactions that caused cash to change during a
reporting period.
TRUE
11. The statement of shareholders' equity discloses the changes in the temporary shareholders'
equity accounts.
FALSE
TRUE
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generalisation based upon it is absurd. Muratori was referring to a
letter of a certain Bonus, who was for thirty years (1018-1048) Abbot
of the monastery of S. Michael, in Pisa. In this letter, Bonus gives an
account of the founding of the monastery, and says that when he
came to Pisa he found there, not a monastery, but simply a chapel,
which was in a most deplorable and destitute condition, wanting
vessels, vestments, bells, and nearly all the requisites for the
performance of divine service, and having no service-books but a
missal (nisi unum missale). The statement so worded is of course no
evidence that there may not have been several copies of the missal.
It simply shows that there were no other books (such as texts of the
Epistles or Gospels) for use in the service. Bonus goes on to say,
with commendable pride, that in fifteen years’ time “the little hut,” as
he calls it, had expanded into a monastery, with suitable offices and
with a considerable estate in land, the single tin cup had been
exchanged for gold and silver chalices, and in place of one “missal,”
the monks rejoiced in the possession of a library of thirty-four
volumes. It is difficult to understand how Robertson could have
justified himself in basing, on a careless version of a statement
concerning a missal in a single half-ruined chapel, a broad and
misleading generalisation concerning the general absence of books
from monasteries. The list of the library later secured by the abbot
includes copies of the Gospels, the Psalms, and the Epistles, the
Rule of S. Benedict, the Book of Job, the Book of Ezekiel, five
Diurnals, eight Antiphonarii, three Nocturnals, a tractate by S.
Augustine on Genesis, a book of Dialogues, a Glossary, a Pastoral,
a book of Canons, a book entitled Summum Bonum, five Missals, a
book entitled Passionarum unum novum ubi sunt omnes passiones
ecclesiasticæ (I give the wording from the catalogue), and the Liber
Bibliotheca. “Bibliotheca” is the term very generally applied at this
period to the Bible, and often used for a collection comprising but a
few books of the Bible. The catalogue shows that the good Abbot
had made a very fair beginning towards a monastic library.
The letters of Gerbert, Abbot of Bobbio (who, in 998, became
Pope under the name of Sylvester II.), throw some light upon the
literary interests of that famous monastery and of the time. He writes
(about 984) to a monk named Rainald (letter 130 of the collection):
“You know with what zeal I seek for copies of books from all
quarters, and you know how many scribes there are everywhere in
Italy, both in the cities and in the rural districts, I entreat you then ...
that you will have transcripts made for me of M. Manilius’ De
Astrologia, Victorinus’ De Rhetorica, and of the Ophthalmicus of
Demosthenes.... Whatever you lay out I will repay you to the full,
according to your accounts.” In letter 123, Gerbert writes to Thietmar
of Mayence for a portion of one of the works of Boëthius, his copy
being defective. In letter 9, written to Abbot Giselbert, he asks for
assistance in making good certain deficiencies in his manuscript of
the oration of Cicero, Pro Rege Deiotaro. In letter 8, to the
Archbishop of Rheims, he requests that prelate to borrow for him
from Abbot Azo a copy of Cæsar’s Commentaries. In return he offers
the loan of eight volumes of Boëthius. In letter 7, he requests his
friend Airard to attend to the correction of the manuscript of Pliny,
and to preparing transcripts of two other manuscripts. In letter 44, to
Egbert, Abbot of Tours, he states that he has been much occupied in
collecting a library, and that he had for a long time been paying
transcribers in Rome, in other parts of Italy, in Germany, and in
Belgium, and in buying at great expense texts of important authors.
He asks the Abbot to aid in doing similar work in France, and he
gives a list (unfortunately lost) of the works for transcripts of which
he is looking. He is ready to supply the parchment and to defray all
the expenses of the work. In other letters he makes reference to his
own writings on rhetoric, arithmetic, and spherical geometry.
These letters, for the reference to which I am indebted to
Maitland,[206] assuredly give the impression that even in the dark
period of the tenth century, there was no little activity in certain
ecclesiastical circles and monastic centres in the transcribing,
collecting, and exchanging of books, and not merely of missals,
breviaries, or monkish legends, but of literature recognised as
classic.
Another letter, written a century and a half later, makes reference
to the practice of exchanging books or of using them as pledges. A
prior writes to an abbot in 1150: “To his Lord, the Venerable Abbot of
—— wishes health and happiness. Although you desire to have the
books of Tully, I know that you are a Christian and not a Ciceronian.
But you go over to the camp of the enemy not as a deserter, but as a
spy. I should, therefore, have sent you the books of Tully which we
have, De Re Agraria, the Philippics, and the Epistles, but that it is not
our custom that any books should be lent to any person without good
pledges. Send us, therefore, the Noctes Atticæ of Aulus Gellius and
Origen on the Canticles. The books which we have just brought from
France, if you wish for any of them, I will send you.” The Abbot
replies at the end of a long letter: “I have sent you as pledges for
your books, Origen on the Canticles, and instead of Aulus Gellius
(which I could not have at this time), a book which is called
Strategematon, which is military.”[207]
The custom of securing books by chains, which prevailed with the
libraries of all the earlier religious institutions, did not originate with
these. Eusebius mentions that the Roman Senate in the time of
Claudius ordered the treatise of Philo Judæus on the Impiety of
Caligula to be chained in the library as a famous monument. There
appears to have been an early appreciation on the part of certain of
the monastery scholars of the importance of indexes. Fosbroke
quotes among others the example of John Brome, Prior of
Gorlestone, who, in the fifteenth century, put indexes to almost all
the books in his library. From an examination of the catalogues of
various of the ecclesiastical libraries, Fosbroke arrives at the
calculation that the proportion of the works contained under the
several main sub-headings was approximately as follows: Divinity,
175; scholastic literature, 89; epistles and controversial literature, 65;
history, 54; biography, 32; arts, mathematics, and astrology, 31;
philosophy, 13; law, 6.[208] This classification does not give any
separate heading for allegory, although this was a subject in which
not a few of the earlier monkish writers largely interested
themselves.
As an example of monkish allegorical literature, Fosbroke
mentions a work written in 1435, under the instructions of a cloth
shearer in France, whose name he does not give. The cloth cutter,
being a great lover of tennis, had written a ballad upon that game.
When he was old, he wished to atone for his early sins and frivolities,
and he secured the services of a Dominican monk, who wrote, at his
instance and expense, an allegory on the game of tennis. The wall of
the tennis court stood for faith, which should always rest on a solid
foundation, while in the other conditions of the game the Dominican
finds the cardinal virtues, the evangelists, active and contemplative
life, the old and the new law, etc.
In the thirteenth century, Omons, who might be described as the
Lucretius of his day, wrote a work entitled The Picture of the World,
from which one could gather an impression of the character of the
philosophy of the early Middle Ages. In the department of
metaphysics, Omons (using largely material borrowed from Thales,
Anaxagoras, Epicurus, and Plato) described God as comparatively
an idle being, and speaks of Him as having at the time of creating
Matter also created Nature. Nature executed the will of God as an
axe executes the will of the carpenter; it sometimes, however,
through want or excess of matter, produces deformities.
The Liberal Arts, Omons divides under the usual septenary
arrangement, which is adopted as early as the fifth century by
Capella. Omons makes mathematics, however, not a mere science
of numbers, but the knowledge of everything that is produced in any
regular order whatever, while rhetoric includes judicial verdicts,
decretals, laws, etc. The term “liberal” he applied only to an art which
explicitly appertained to the mind; and therefore, medicine, painting,
sculpture, navigation, the military art, architecture, etc., although in
their theories as intellectual as are mathematics and astronomy,
were, because applicable to bodily purposes, denominated trades.
The term “philosopher” means only men versed in the occult
sciences of nature, and among the later philosophers Omons held
no one so eminent as Virgil. This was not the Bard of Mantua, but an
ugly little Italian conjurer, who, during the tenth century, had
performed various feats of legerdemain.
When Peter of Celle had borrowed two volumes of S. Bernard’s
works, he wrote to him: “Make haste and quickly copy these and
send them to me; and according to my bargain, cause a copy to be
made for me, and both those which I have sent to you, and the
copies, as I have said, send to me, and take care that I do not lose a
single tittle.” Writing to the Dean of Troyes, he says: “Send me the
Epistles of the Bishop of Le Mans, for I want to copy them”; and,
indeed, he seems to have a constant eye to the acquisition and
multiplication of books.[209]
As to this commercium librorum, it would be easy, says Maitland,
to multiply examples. In a letter of the Abbot Peter to Guigo, Prior of
Chartreuse, he mentions that he had sent him the Lives of S.
Nazianzen and S. Chrysostom, and the argument of S. Ambrose
against Symmachus. That he had not sent the work of Hilary on the
Psalms because his copy contained the same defect as the Prior’s.
That he did not possess Prosper against Cassius, but that he had
sent to Aquitaine for a copy. He begs the Prior to send the greater
volume of S. Augustine, containing the letters which passed between
him and S. Jerome, because a great part of their copy, while lying in
one of the cells, had been eaten by a bear (casu comedit ursus),[210]
a novel difficulty in the way of preserving literature.
Peter of Clugni, known as Peter the Venerable, became abbot of
the monastery in 1122. Clugni, the Caput Ordinis, was at that time
the most considerable of the Benedictine foundations, and might, in
fact, be termed the most important monastery of its age. The
correspondence of Peter and of his secretary Nicholas, who was for
a time also secretary of Bernard of Clairvaux, forms an important
contribution to the monastic history of the country and contains not a
few references throwing light on the literary conditions of the time.
Nicholas had, in addition to his business as the Abbot’s amanuensis,
what Mabillon calls a librorum commercium with various persons. It
appears from his letters that he used to lend books on condition that
a copy should be returned with the volume lent. Nicholas, while a
diligent scribe and an active-minded scholar, was discovered later, to
be a very untrustworthy person. He left Clairvaux with books, money,
and gold service that did not belong to him, and also (which Abbot
Bernard mentions as a special grievance) with three seals, his own,
the prior’s, and the abbot’s. His further career was a checkered one,
but does not belong to this narrative.
Abbot Peter of Clugni, writing to Master Peter of Poitiers in 1170,
lays some emphasis on the inadvisability of devoting too much time
to the study of the ancients. “See, now, without the study of Plato,
without the disputations of the Academy, without the subtleties of
Aristotle, without the teaching of philosophers, the place and the way
of happiness are discovered.... You run from school to school, and
why are you labouring to teach and to be taught? Why is it that you
are seeking through thousands of words and multiplied labours, what
you might, if you pleased, obtain in plain language and with little
labour? Why, vainly studious, are you reciting with the comedians,
lamenting with the tragedians, trifling with the metricians, deceiving
with the poets and deceived with the philosophers? Why is it that you
are now taking so much trouble about what is not in fact philosophy
but should rather (if I may say it without offence) be called
foolishness.”
Counsels of this kind give some indication at least of the tendency
in Poitiers, and doubtless also in Clugni, to devote to the old-time
poetry and philosophy some of the hours which, under a stricter
observance, should be reserved for the Scriptures or the Fathers.
The venerable Abbot must himself have had some fairly
comprehensive knowledge of the literature he was criticising, and the
gentle satire of the phrase “deceived with the philosophers” does not
give one the impression of coming from a clumsy-minded and
ignorant monk such as Robertson describes Peter the Venerable to
have been.
A further evidence not only of comprehensive knowledge but of a
liberal spirit, is afforded by the fact that Peter gave to the West a
translation (possibly the first) of the Alkoran. This is the form used by
Peter himself for the Mohammedan scriptures. In a letter to S.
Bernard, he speaks of having had this translation prepared of a work
which had so greatly influenced the thought of the world that it ought
to be known to Europe. He says further that the defenders of the true
faith should familiarise themselves with the contentions of the
Mohammedan heretics, in order to be able to refute these when the
necessity arose.[211]
CHAPTER II.
SOME LIBRARIES OF THE MANUSCRIPT PERIOD.