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THIRD EDITION
QuickBooks® ONLINE
FOR ACCOUNTING
Glenn Owen
Glenn Owen
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Third Edition
Glenn Owen
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Printed in the United States of America

Print Number: 01 Print Year: 2019
Brief Contents
Chapter 1 An Introduction to QuickBooks Online 1
Chapter 2 Sample Company Walkthrough 15
Chapter 3 Setting Up a New Company 34
Chapter 4 Operating Activities: Sales and

Cash Receipts 60
Chapter 5 Operating Activities: Purchases

and Cash Payments 83
Chapter 6 Investing and Financing Activities 108
Chapter 7 Payroll 126
Chapter 8 Budgets and Bank Reconciliations 149
Chapter 9 Adjusting Entries 168
Chapter 10 Financial Statements and Reports 184
Appendix 1 Sales Tax 206
Appendix 2 Comprehensive Case Problems 207
Appendix 3 verview – Do I Need to Become

O
QuickBooks Online Certified? 223
Index 227
iii
Contents
Prefacevi Close Opening Balance Equity and

About the Author & Dedication xi Create a Balance Sheet 43
Create, Print, and Export a Transaction
Note to the Student Detail by Account 45
and Instructor xii End Note 46
Chapter 3 Practice 47
Chapter 1 An Introduction to Chapter 3 Questions47
QuickBooks Online 1 Chapter 3 Matching47
Overview1 Chapter 3 Cases47
What Is QBO? 1 Case 148
How Is QBO Similar/Different than the Case 251
Desktop Version QuickBooks? 2 Case 353
Creating a New QBO Account 3 Case 456
Providing QBO Information 4 Chapter 4 Operating Activities:
Navigating QBO 6 Sales and Cash Receipts 60
Assigning an Instructor as the
Overview60
Company’s “Accountant” 10
Services, Products, and Customers 60
Using QBO’s Help Feature 11
Sales Receipts and Invoices 64
End Note 13
Cash Receipts 67
Transaction Detail by Account 70
Chapter 1 Questions14
End Note 71
Chapter 1 Matching14
Chapter 2 Sample Company Chapter 4 Questions72
Walkthrough15 Chapter 4 Matching72
Overview15 Chapter 4 Cases72
Begin Your Sample Company Walkthrough 15 Case 173
Customers, Vendors, and Employees 17 Case 275
Banking Transactions 21 Case 377
Sales and Expense Transactions 23 Case 479
Chart of Accounts 25 Chapter 5 Operating Activities:
Lists27
Purchases and Cash
Reports28
Payments83
Company Settings 31
End Note 32 Overview83
Chapter 2 Practice 33 Vendors83
Chapter 2 Questions33 Purchase Orders 84
Chapter 2 Matching33 Bills87
Payment of Bills, Use of a Credit Card,
Chapter 3 Setting Up a Payments for Items Other than Bills 91
New Company 34 Trial Balance 94
Overview34 End Note 97
Company Settings 35 Chapter 5 Practice 98
Modify the Chart of Accounts and Chapter 5 Questions98
Establish Beginning Balances 36 Chapter 5 Matching98
iv
Contents v
Chapter 5 Cases98 Case 2162

Case 199 Case 3164
Case 2101 Case 4166
Case 3103
Case 4106 Chapter 9 Adjusting Entries 168
Chapter 6 Investing and Financing Overview168
Trial Balance 169
Activities108
Adjusting Journal Entries: Prepaid Expenses 170
Overview108 Adjusting Journal Entries: Accrued Expenses 173
Fixed Assets 109 Adjusting Journal Entries: Unearned Revenue 174
Long-Term Investments 110 Adjusting Journal Entries: Accruing Revenue 175
Common Stock and Dividends 112 Adjusting Journal Entries: Depreciation 176
Long-Term Debt 114 End Note 178
Acquisition of a Fixed Asset in Exchange Chapter 9 Practice 179
for Long-Term Debt 115 Chapter 9 Questions179
End Note 116 Chapter 9 Matching179
Chapter 6 Practice 117 Chapter 9 Cases179
Chapter 6 Questions117 Case 1180
Chapter 6 Matching117 Case 2180
Chapter 6 Cases117 Case 3181
Case 1118 Case 4182
Case 2119
Case 3121 Chapter 10 Financial Statements
Case 4123 and Reports 184
Chapter 7 Payroll 126 Overview184
Income Statement 185
Overview126 Balance Sheet 187
Employees126 Statement of Cash Flows 190
Payroll Accounts 128 Accounts Receivable Aging Summary 192
Pay Employees 129 Accounts Payable Aging Summary 194
End Note 135 Inventory Valuation Summary 196
Chapter 7 Practice 136 Customizing and Saving Reports 198
Chapter 7 Questions136 End Note 200
Chapter 7 Matching136 Chapter 10 Practice 201
Chapter 7 Cases136 Chapter 10 Questions201
Case 1137 Chapter 10 Matching201
Case 2139 Chapter 10 Cases201
Case 3142 Case 1202
Case 4145 Case 2203
Chapter 8 Budgets and Bank Case 3203
Reconciliations149 Case 4204
Overview149 Appendix 1 Sales Tax 206
Budget Creation 149
Budget Reports 151 Appendix 2
Comprehensive
Bank Reconciliation 155 Case Problems 207
End Note 158
Chapter 8 Practice 159 Appendix 3 Overview – Do I Need
Chapter 8 Questions159 to Become QuickBooks
Chapter 8 Matching159 Online Certified? 223
Chapter 8 Cases159
Case 1160
Index227
Preface
Overview
Accounting has arrived in the Cloud and its time has come. Cloud computing is a
general term for anything that involves delivering hosted services over the Inter-
net. According to a recent study by KPMG (a global network of professional
firms), businesses large, medium, and small are using the Cloud to drive cost
efficiencies, better enable a mobile workforce, and improve alignment with their
customers and vendors.
Imagine being able to update your business’s accounting information sys-
tem from anywhere on any device using any operating system. That is where the
global economy is going. Are you on the path?
Is This Text for You?

This text is for you if you are an instructor who desires a self-paced, self-directed
environment for your students to learn the essentials of QuickBooks Online Plus
(QBO) and to review their understanding of financial accounting and reporting.
This text is for you if you are a business owner looking for a self-paced,
self-directed environment for yourself to learn the essentials of QBO as well as a
means to refresh your understanding of financial accounting and reporting.
This book focuses on QBO. It is not designed for users of QuickBooks Pro,
Accountant, or any other desktop version of QuickBooks. In that case, my
QuickBooks Accountant books are a better fit. The desktop version and online
versions are different, and though you can import files created in the desk-
top version into the online version, significant differences exist as discussed in
Chapter 1.
Instructional Design
Each chapter of this text begins with a listing of expected student learning
outcomes followed by a step-by-step explanation of how to obtain those out-
comes. In most chapters, the explanations utilize a Sample Company created by
Intuit in which the author demonstrates how various operating, investing, and
financing activities of a business are captured and then reported in QBO.
End-of-chapter questions, matching, and student cases follow these expla-
nations. The questions help you to review the text-explained concepts and pro-
cesses, while the matching section helps with terms and definitions. The student
cases provide the information necessary to add data to the student’s c ompany
file. Each chapter requires the student to add information to the previous chap-
ter’s rendition. Thus, for success in learning, each student must complete the pre-
vious chapter’s student case before attempting the next chapter’s student case.
vi
Preface vii
Each copy (license) of QBO will work with one and only one company other
than the sample company provided online. In the author’s other QuickBooks
texts, multiple cases were available for illustration and practice. However, because
of Intuit’s limit of one company per license, that option was absent unless the
user purchased multiple licenses, which was impractical and costly.
Solutions to each chapter’s student case are provided in the instructor manual.
Case # 1 2 3 4
Name Case 01 - Student Case 02 - Student Case 03 - Student Case 04 - Student
Name (ID Name (ID Name (ID Name (ID
Number) Number) Number) Number)
Address 811 Prospect Street, 811 Prospect Street, 3990 La Jolla 6540 Sunset Blvd.,
La Jolla, CA 92037 La Jolla, CA 92037 Shores Drive, La Hollywood, CA
Jolla, CA 92037 90028
Start using QBO 01/01/18 01/01/19 01/01/20 01/01/21
Company type - tax form Corporation Corporation Sole Proprietor Corporation
Company type - Industry Retail Shop or Retail Shop or Retail Shop or Fitness and
Online Commerce Online Commerce Online Commerce Recreational Sports
Centers
Business Surfboard Toy distributor Cell phone retail Sports Gym
distributor
Inventory products Surfboards Remote control Cell phones T-shirts, Yoga
toys pants
Service business Consulting Repairs Repairs Monthly Fee,
Training
Track expenses Yes Yes Yes Yes
Bill payment terms Net 30 Net 30 Net 30 Net 30
Checking account Yes Yes Yes Yes
Accounts receivable Yes Yes Yes Yes
Fixed assets Yes Yes Yes Yes
Track depreciation Yes Yes Yes Yes
Accounts payable Yes Yes Yes Yes
Long-term liabilities Yes Yes Yes Yes
Equity Yes Yes Yes Yes
Write checks Yes Yes Yes Yes
Receive payments on Yes Yes Yes Yes
account
Make payments on Yes Yes Yes Yes
account
Record sales receipts Yes Yes Yes No
Record sales invoices Yes Yes Yes Yes
Record bills Yes Yes Yes Yes
Add customers Yes Yes Yes Yes
(Continued)
viii Preface
Case # 1 2 3 4
Add vendors Yes Yes Yes Yes
Add employees Yes Yes Yes Yes
Add inventory items Yes Yes Yes Yes
Add service items Yes Yes Yes Yes
Add/delete accounts Yes Yes Yes Yes
Use journal entries Yes Yes Yes Yes
Purchase orders Yes Yes Yes Yes
Enter beginning balances Yes Yes Yes Yes
Process manual payroll Yes Yes Yes Yes
Hourly employees Yes Yes Yes Yes
Salary employees Yes Yes Yes Yes
Export reports to Excel Yes Yes Yes No
Trial balance report Yes Yes Yes Yes
Income statement report Yes Yes Yes Yes
Balance sheet report Yes Yes Yes Yes
Transaction detail by Yes Yes Yes Yes
acct. report
Sales tax No No Yes (override) Yes
Adjusting (accrual) Yes Yes Yes Yes
entries
Comprehensive Problems
Additional transactions for cases 1, 2, 3, and 4 can be found in Appendix 2.
Students who have successfully completed a case in the text through Chapter
10 can be assigned these comprehensive problems. Each pick up in the month
following the chapter work. For example in Case 1, chapter work occurred
in January 2018, thus the comprehensive problem will describe transactions
occurring in February 2018. The transactions included in February are similar in
nature to those described in Chapters 3–10. Students assigned Case 1 would be
able to complete comprehensive Case 1. Those assigned Case 2 would only be able
to complete comprehensive Case 2 etc.
Textbook Goals
This textbook takes a user and a preparer perspective by illustrating how
accounting information is created and then used for making decisions. QBO is
user-friendly and provides point-and-click simplicity and sophisticated account-
ing reporting and analysis tools. The textbook uses proven and successful
instructional design (described earlier) to demonstrate the application’s features
and elicit student interaction.
The first and foremost goal of this text is to help students review fundamen-
tal accounting concepts and principles through the use of the QBO application
Preface ix
and the analysis of business events. The content of this text complements the
first course in accounting principles or financial accounting. Thus, this text
should either be used concurrently with an accounting principles or financial
accounting course or be used subsequent to completion of such a course.
A second goal of this text is to teach students how to set up QBO for a busi-
ness, use it to record business events, and use it to generate financial statements
and reports. Acquiring these skills will help students improve their job prospects
whether the company they work for uses QuickBooks or not.
A third goal of this text is to teach students the value of a computerized
accounting information system and how it can be used to communicate import-
ant information to business owners, investors, and creditors.
Date Warning
The Sample Company (created and maintained by Intuit) is used to demonstrate
many aspects of QBO in this text. The author has no control over the dates used
by Intuit and those dates may change depending on when you are accessing the
file online. The dates that appear in the figures supplied by the author in this text
may not be the dates that appear on your screen.
The student cases (Case 1, 2, 3, and 4) are set in 2018, 2019, 2020, and 2021
respectively. If transactions are entered into the student case in other than the
proper period, answers will be wrong. Be careful about entering dates into QBO
when you are working on this case. The default date when entering new transac-
tions into QBO is the computer’s system date that may or may not be in those years.
Update Warning
QBO is frequently upgraded by Intuit to provide new features, correct errors, or
improve functionality. This book was written in late 2018 and early 2019, and all
figures are based on how QBO looked at that time. If you are using this text in
2019 or later, Intuit may have made modifications in how QBO looks and feels
or functions. Differences will occur, which are out of the author’s control.
Accounts vs. Categories Confusion

In early 2019, Intuit decided to change some terms used in the process of classi-
fying business transactions involving bills, expenses, checks, purchase orders, and
credit card transactions. In the past, as in all the known accounting world, a chart
of accounts was created separating different business transactions into different
accounts. Each account was assigned a category type: asset, liability, equity, rev-
enue, or expense as well as a detail type and name. Inventory and service items
were assigned an inventory asset account, income account, and expense account.
Inventory was assigned to a category depending on the nature of their business.
QBO continues to use a chart of accounts. However, now accounts are assigned
an account type: asset, liability, equity, revenue, or expense as well as a detail type
and name. Business transactions (bills, expenses, checks, purchase orders, and
credit card transactions) are now classified has having an effect on a particular
category whereas before they were classified as having an effect on an account.
Throughout this text, figures illustrating bills, expenses, checks, purchase
orders, and credit card transactions will have the title Account details not Cat-
egory details and the column title as Account and not Category as shown on
x Preface
your QBO software. Steps will also use the term Account when your QBO
software will reflect the use of the term Category. Once again, this change took
place after this text was completed. Call outs are used in chapters 1 through 5
to h
ighlight these differences. In chapters 6–10 no call outs are provided as its
assumed students and instructors are now aware of these differences.
Despite these changes a chart of accounts is still maintained, and inventory
and service items are still assigned an inventory asset account, income account,
and expense account and Inventory is still assigned to a category.
No doubt this change will cause a significant level of confusion for both the
student and instructor, which is out of the control of the author. Intuit, creator
of QBO, was contacted multiple times about this change and the confusion it
may cause and did not offer any explanation or comment.
Instructor as Your Accountant

Your instructor may choose to have you assign him or her as your accountant so
that he or she can see your work and progress at his or her convenience without
having you to “send” the file. In fact, you cannot “send” your file, since all the
files are on the Cloud. Instructions on how to set your instructor as your accoun-
tant are provided in Chapter 1.
Video Demonstrations
Video demonstrations, created in 2015 and updated in 2017 and 2019, are avail-
able throughout this text and are referenced by a Demonstration Icon in the
margin. These demonstrations are stand-alone full-action videos with audio
showing step-by-step illustrations of business processes explained in this text.
Intuit may have made some changes in how QuickBooks Online looks and func-
tions, which may not be reflected in these videos. However, the author believes
the videos in their present form convey the important steps and functions and
are beneficial to students.
All of these are available via the text’s companion website located at
http://www.cengage.com. Navigate your browser to http://www.cengage.com.
Type Glenn Owen in the Search for Books or Materials text box, and then
click Find. Locate and then click the QuickBooks Online text from the listing
provided.
Click the Free Materials tab and then click Access Now. When you navigate your
browser to the student companion site for the text, you should see Video Demon-
strations. Video Demonstrations need to be downloaded from the companion site
to your computer by clicking the Video Demonstrations text. Usually, these files are
downloaded to a folder on your computer called Downloads. In some cases you may
be asked where you want these files downloaded.
The file you download is a very large compressed zip file. When you dou-
ble click the file downloaded, you’ll see a list of files. All of these need to be
extracted (decompressed) first before you can view them. Click Extract to a
folder, and then create a folder on your computer or flash drive that you want
to contain all of your demonstration files. Remember where you extracted these
files so that you can find them later.
About the Author
Glenn Owen is a retired member of Allan Hancock College’s Accounting and

Business faculty, where he lectured on accounting and information systems from
1995 to 2016. In addition, he is a retired lecturer at the University of California
at Santa Barbara, where he taught accounting and information systems courses
from 1980 to 2011. His professional experience includes five years at Deloitte &
Touche as well as vice president of finance positions at Westpac Resources, Inc.,
and Expertelligence, Inc. Mr. Owen completed his 4th edition of his Using Excel
and Access in Accounting text in 2016, which gives accounting students s pecific,
self-paced instruction on the use of spreadsheets (Excel 2016) and database
applications (Access 2016) in accounting. He has also recently completed the
15th edition of his QuickBooks Accountant for Accounting 2018 text, which is
also a self-paced, case-based instruction on the use of a commercial account-
ing application (QuickBooks 2018). QuickBooks 2018 is the most recent version
of the desktop product available for educational labs even though they con-
tinue to produce a commercial desktop product. His innovative teaching style
emphasizes the decision maker’s perspective and encourages students to think
creatively. His graduate studies in educational psychology and his 41 years of
business experience yield a balanced blend of theory and practice. Mr. Owen
was presented the Lifetime Achievement Award in August 2016 by the Two-Year
Section of the American Accounting Association.
Dedication
I would like to thank my wife Kelly for her support and assistance during the
creation of this and previous editions of this text. Though our boys are out of
the house and pursuing their own interests, she continues to listen to my often
crazy ideas for new cases and experiences with college students, providing an
excellent sounding board and reality check. You and the boys continue to define
what life is all about.
xi
Note to the Student and Instructor
The text and related data files created for this book were constructed using
QuickBooks Online. In this version of QuickBooks, Intuit continues its use of
a basic payroll service but has made it more accessible by having it live on its
Cloud-based system. QuickBooks Online initially comes with the current tax
tables; however, these tables soon become outdated, and the payroll feature is
disabled unless the user subscribes to the payroll service.
The author decided to use the manual payroll tax feature, which requires
that students manually enter the tax deductions. This alleviates the discrepan-
cies between the solutions manual and the students’ data entry and removes the
burden of having to purchase the tax table service for each copy of QuickBooks
Online used. Instructions on how to set up payroll for manual calculation of pay-
roll taxes are provided in the text. For more information, see your Q uickBooks
Online documentation.
All reports have a default feature that identifies the basis in which the report
was created (e.g., accrual or cash) and the date and time the report was printed.
The date and time shown on your report will, of course, be different from that
shown in this text.
xii
1
chapter
An Introduction to
QuickBooks Online
Student Learning Outcomes

U p o n c o m p l e t i o n o f t h i s c h a p t e r, t h e s t u d e n t s w i l l b e
able to do the following:
• Identify the basic features of QuickBooks Online Plus (QBO)
• Explain how QBO is similar and differs from the desktop version of QuickBooks
• Create a new QBO account using codes provided with this text
• Provide information to QBO about your company
• Successfully navigate the QBO Dashboard
• Assign their instructor as their “Accountant”
• Use QBO’s help feature
Overview
The focus of this chapter is to introduce you to QuickBooks Online Plus (QBO) and
get your account and company established. A description of QBO will be provided
along with a brief comparison of how QBO differs from its desktop version. This
text includes codes, which will allow you to create your own personal account with
Intuit and create one and only one company. You will assign your company a name
that includes your name for identification purposes. Welcome to the journey.
What Is QBO?
QBO is an online version of the popular QuickBooks accounting software devel-
oped by Intuit. The software is designed to capture common business events like
purchases from and payments to vendors, sales to and collections from custom-
ers, payments and receipts to/from other operating, investing, and financing
activities, period end accrual adjustments, and reports. Reports include the stan-
dard financial statements, including the income statement, statement of stock-
holders’ equity, balance sheet, statement of cash flows, and other useful reports
like accounts receivable aging. All interaction with QBO is done via an Internet
connection. In other words, if you have not connected to the Internet, you will
have no QBO. In other words QBO cannot work offline.
All interaction with QBO is done online, there are no files to maintain on
a computer and everything is saved online. Thus, there is no need for backup
files. The monthly fee for using QBO covers one and only one company. This
text includes access codes for the user to create one company online for a limited
amount of time.
2 Chapter 1 An Introduction to QuickBooks Online
How Is QBO Similar/Different than the

Desktop Version QuickBooks?
Even though these two products share the name “QuickBooks,” they are unre-
lated. QBO isn’t a copy of QuickBooks that has been web enabled. They are
different products with different database structures and approaches to solving
problems even though both were developed in-house by Intuit to capture and
report on accounting events.
Not all features available in QBO are available in the Windows desktop ver-
sion of QuickBooks Accountant (QBDT). Likewise, not all features of QBDT
are available in QBO. QBO requires an Internet connection. QBDT requires
installation of software on to a computer. QBO requires a monthly fee. QBDT
requires a one-time purchase and no monthly fees.
A key difference is that because QBO is online, it works on multiple oper-
ating systems (Windows, Apple, etc.) and multiple devices (desktops, laptops,
smart phones, or tablets). The same cannot be said for QBDT. Intuit requires
different software for QBDT to run on a Windows-based or an Apple-based
computer. In this text, QBDT will always mean the Windows version of Quick-
Books Accountant.
Some additional notable differences are the following:
• QBDT can be used for an unlimited number of companies; QBO limits you
to one company per license fee. Need to manage more than one company
using QuickBooks? Each will cost you another monthly fee.
• QBO can automatically download bank transactions for no additional cost.
• QBDT can track inventory purchases and sales based on an average cost
assumption or a first-in-first-out assumption.
• QBO can track inventory purchases and sales based only on a first-in-first-
out assumption.
• QBDT can account for the receipt of inventory items (receive items func-
tion) based on a purchase order; QBO cannot and calls inventory products
and services.
• QBO can automatically schedule and send invoices whereas QBDT cannot.
• QBDT can perform manual payroll without paying Intuit a monthly payroll
processing fee. QBO encourages you to sign up for its payroll service and
makes manually processing payroll difficult.
• QBO can be accessed from anywhere in the world where you have access to
the Internet. QBDT requires a computer with the QuickBooks application
and data files installed.
• QBDT provides for profit and loss as well as balance sheet budgeting. QBO
only provides for profit and loss budgeting.
• QBO operates irrespective of platform (desktop, laptop, mobile device, or
tablet) or operating system (Microsoft Windows or Apple iOS). QBDT does
have a version of QuickBooks for both of those operating systems, but they
are different and require two separate application purchases.
An Introduction to QuickBooks Online Chapter 1 3
• QBDT includes a fixed asset management, which will calculate depreciation

and maintain detailed fixed asset records by individual asset, whereas QBO
does not calculate depreciation and does not maintain detailed records of
fixed assets.
• QBO provides automatic upgrades; this is a good and a bad feature. With
QuickBooks Online, you are almost always running the most current version
(whether you want to or not).
Creating a New QBO Account

Before getting started, you will need to establish your account with QBO. This
text includes access codes for one user. Once you use the codes, they will not
work again.
To launch QBO and create a new account, do the following:

1 Open your Internet browser.
2 Type https://quickbooks.intuit.com/signup/retail into your browser’s
address text box.
3 Type your license number and product number (provided with the text)
shown in Figure 1.1.
Figure 1.1
Set Up Your Account window
4 Click the I agree to the Terms of Service check box and then click Set Up
Account.
5 Enter information about you as shown in Figure 1.2, changing all the
information to your first and last name, your email address (user id), and
password, then click Create Account.
Figure 1.2
Setting Up Your Account
Replace with your

personal information
Providing QBO Information

To continue, QBO requires additional information, such as the industry your
company operates, the types or products you sell, etc.
To provide QBO additional information (continuing from above),

do the following:
1 Type your name and your identification number as specified by your
instructor to answer the question “What is your business called?”. Then
select Less than one year to answer the question “How long have you been
in business?”. Then click Next.
Figure 1.3
Basic Info window
2 Select all buttons as shown in Figure 1.4 then click Next.
Figure 1.4
Choose Options in QBO
3 The Dashboard should now look somewhat like Figure 1.5. (Note: Your
window may reflect more items depending on its size. Resize the window
to see how your screen appears.)
Figure 1.5
Dashboard (partial view) Help icon. Click here to view help.
Gear icon. Click here to view

account settings, chart of accounts,
Navigation bar lists reconcile and account etc.
Search icon. Click here to

search for transactions.
+ icon. Click here to create

new items like customers,
vendors, employees, invoices,
bills, journal entries, etc.
Navigating QBO
The Dashboard provides links to various tasks and resources. The Customers
window provides access to adding new customers, viewing existing balances, and
highlighting overdue accounts. The Vendors w indow provides access to adding
new vendors, viewing existing balances, and highlighting overdue accounts. The
Employees window provides access to adding new employees and viewing payroll
information. The Transactions and Reports links will be addressed later in this
text. To begin, you should access QBO’s help features.
To use QBO help:

1 Click the ? Help button located in the upper-right portion of your window.
Type dashboard in the search text box and press [Enter]. Click the text
An introduction to the home dashboard to open a window shown in
Figure 1.6.
Figure 1.6
Home Dashboard Overview
2 Type Plus (+) into the search text box and then press [Enter] to view
Figure 1.7.
Figure 1.7
Help using the Plus icon (+) button
3 Close the help window, and then click the Plus (+) icon button at the top
of the Dashboard to view the full create menu items available as shown in
Figure 1.8.
Figure 1.8
The Plus (+) menu
4 lick the (X) icon to close the Plus (+) menu then click Sales from the
C
navigation bar and then click Customers to view Figure 1.9. Since you
have not yet entered any customers, QBO will ask you to add your first
customer. You will do this later in Chapter 3. Remember QBO is an
online application and Intuit will change it often. Thus the figures in this
text may differ from what you see in QBO online.
Figure 1.9
Customers window
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C
Figure 1.10.
Figure 1.10
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Figure 1.11
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Figure 1.12
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Assigning an Instructor as the

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Your instructor may require you to assign him or her as your company’s accoun-
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your company files for grading and evaluation purposes. This will also assist the
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cess of assigning an accountant to your company involves a brief interview in
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have that information before beginning this process. Your instructor will receive
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name will appear in the Accounting Firms section of the Manage Users page.
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Figure 1.13
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Click here
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Figure 1.14
Manage Users window
(inviting instructor as accountant)
4 Click the Invite button.

5 Click Dashboard to exit from the Manage Users window.
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Another random document with
no related content on Scribd:
The Project Gutenberg eBook of The Cambridge natural
history, Vol. 06 (of 10)
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.
Title: The Cambridge natural history, Vol. 06 (of 10)
Author: David Sharp
Editor: S. F. Harmer
Sir A. E. Shipley
Release date: December 5, 2023 [eBook #72331]
Language: English
Original publication: London: Macmillan and Co, 1899
Credits: Keith Edkins, Peter Becker and the Online Distributed Proofreading
Team at https://www.pgdp.net (This file was produced from images
generously made available by The Internet Archive)
*** START OF THE PROJECT GUTENBERG EBOOK THE CAMBRIDGE

NATURAL HISTORY, VOL. 06 (OF 10) ***
THE
CAMBRIDGE NATURAL HISTORY
EDITED BY
S. F. HARMER, Sc.D., F.R.S., Fellow of King's College, Cambridge;

Superintendent of the University Museum of Zoology
AND
A. E. SHIPLEY, M.A., Fellow of Christ's College, Cambridge; University Lecturer

on the Morphology of Invertebrates
VOLUME VI
INSECTS
PART II. Hymenoptera continued (Tubulifera and Aculeata), Coleoptera, Strepsiptera,
Lepidoptera, Diptera, Aphaniptera, Thysanoptera, Hemiptera, Anoplura.
By David Sharp, M.A. (Cantab.), M.B. (Edinb.), F.R.S.
London
MACMILLAN AND CO., Limited
NEW YORK: THE MACMILLAN COMPANY
1899
All rights reserved
"Men are poor things; I don't know why the world thinks so
much of them."—Mrs. Bee, by L. & M. Wintle.
CONTENTS
PAGE
Scheme of the Classification adopted in this Book vii
CHAPTER I
Hymenoptera Petiolata continued—Series 2. Tubulifera or
Chrysididae.—Series 3. Aculeata—General—Classification—
Division I. Anthophila or Bees 1
CHAPTER II
Hymenoptera Aculeata continued—Division II. Diploptera or
Wasps—Eumenidae, Solitary True Wasps—Vespidae, Social
Wasps—Masaridae 71
CHAPTER III
Hymenoptera Aculeata continued—Division III. Fossores or
Fossorial Solitary Wasps—Family Scoliidae or Subterranean
Fossores—Family Pompilidae or Runners—Family Sphegidae
or Perfect-Stingers 90
CHAPTER IV
Hymenoptera Aculeata continued—Division IV. Formicidae or Ants 131
CHAPTER V
Coleoptera or Beetles—Strepsiptera 184
CHAPTER VI
Lepidoptera, or Butterflies and Moths 304
CHAPTER VII
Diptera, or Flies—Aphaniptera, or Fleas—Thysanoptera, or
Thrips 438
CHAPTER VIII
Hemiptera, or Bugs—Anoplura 532
Notes and Corrigenda to Volume VI. and to Insecta of Volume V. 602
Index 603
SCHEME OF THE CLASSIFICATION ADOPTED IN THIS BOOK
Sub-order,
Sub-Family or
Order. Division, Family. Group.
Tribe.
or Series.
HYMENOPTERA Petiolata. (continued from Vol. V).
(continued from Tubulifera
Chrysididae (p. 1).
Vol. V) (p. 1)
Aculeata Archiapides (p. 21).
(p. 4) Obtusilingues (p. 22).
Anthophila
Andrenides (p. 23).
(p. 10)
Denudatae (p. 29).
Apidae
Scopulipedes (p. 32).
(p. 10)
Dasygastres (p. 35).
Sociales (p. 53).
Diploptera
Eumenidae (p. 72).
Vespidae (p. 78).
Masaridae (p. 88).
Mutillides (p. 94).
Fossores
Thynnides (p. 96).
(p. 90)
Scoliides (p. 97).
Scoliidae
Sapygides (p. 99).
(p. 94)
Rhopalosomides (p. 100).
Pompilidae (p. 101).
Sphegides (p. 107).
Ampulicides (p. 114).
Larrides (p. 116).
Trypoxylonides (p. 118).
Sphegidae Astatides (p. 119).
(p. 107) Bembecides (p. 119).
Nyssonides (p. 123).
Philanthides (p. 124).
Mimesides (p. 127).
Crabronides (p. 128).
Heterogyna Camponotides (p. 144).
(p. 131) Dolichoderides (p. 157).
Formicidae Myrmicini
(p. 131) (p. 159).
Attini (p. 165).
Myrmicides
Pseudomyrmini
(p. 158)
(p. 168).
Cryptocerini
(p. 169).
Ponerides (p. 170).
Ecitonini
Dorylides
(p. 175).
(p. 174)
Dorylini (p. 177).
Amblyoponides (p. 180).
Sub-order,
Sub-Family or
Order. Division, Family.
Tribe.
or Series.
COLEOPTERA Passalidae (p. 192).
(p. 184) Lucanidae (p. 193).
Coprides (p. 195).
Lamellicornia Melolonthides
(p. 190) Scarabaeidae (p. 198).
(p. 194) Rutelides (p. 198).
Dynastides (p. 199).
Cetoniides (p. 199).
Cicindelidae (p. 201).
Carabides (p. 206).
Harpalides (p. 206).
Pseudomorphides
Carabidae (p. 204)
Adephaga or (p. 206).
Caraboidea Mormolycides
(p. 200) (p. 206).
Amphizoidae (p. 207).
Pelobiidae (p. 207).
Haliplidae (p. 209).
Dytiscidae (p. 210).
Polymorpha Paussidae (p. 213).
(p. 213) Gyrinidae (p. 215).
Hydrophilidae (p. 216).
Platypsyllidae (p. 219).
Leptinidae (p. 220).
Silphidae (p. 221).
Scydmaenidae (p. 223).
Gnostidae (p. 223).
Pselaphidae (p. 223).
Staphylinidae (p. 224).
Sphaeriidae (p. 227).
Trichopterygidae (p. 227).
Hydroscaphidae (p. 228).
Corylophidae (p. 228).
Scaphidiidae (p. 229).
Synteliidae (p. 229).
Histeridae (p. 230).
Phalacridae (p. 231).
Nitidulidae (p. 231).
Trogositidae (p. 232).
Colydiidae (p. 233).
Rhysodidae (p. 234).
Cucujidae (p. 234).
Cryptophagidae (p. 235).
Helotidae (p. 235).
Thorictidae (p. 236).
Erotylidae (p. 236).
Mycetophagidae (p. 237).
Coccinellidae (p. 237).
Endomychidae (p. 239).
Mycetaeidae (p. 239).
Latridiidae (p. 240).
Adimeridae (p. 240).
Dermestidae (p. 241).
Byrrhidae (p. 242).
Cyathoceridae (p. 243).
Georyssidae (p. 243).
Heteroceridae (p. 243).
Parnidae (p. 243).
Derodontidae (p. 244).
Cioidae (p. 245).
Sphindidae (p. 245).
Bostrichidae (p. 246).
Ptinides (p. 246).
Ptinidae (p. 246)
Anobiides (p. 246).
Lycides (p. 248).
Drilides (p. 248).
Malacodermidae Lampyrides
(p. 248) (p. 248).
Telephorides
(p. 248).
Melyridae (p. 252).
Cleridae (p. 253).
Lymexylonidae (p. 254).
Dascillidae (p. 255).
Rhipiceridae (p. 256).
Elateridae Throscides (p. 260).
(p. 256) Eucnemides
(p. 260).
Elaterides (p. 260).
Cebrionides
(p. 260).
Perothopides
(p. 260).
Cerophytides
(p. 260).
Buprestidae (p. 261).
Tenebrionidae (p. 263).
Cistelidae (p. 264).
Lagriidae (p. 264).
Othniidae (p. 265).
Aegialitidae (p. 265).
Monommidae (p. 265).
Nilionidae (p. 265).
Heteromera
Melandryidae (p. 265).
(p. 262)
Pythidae (p. 265).
Pyrochroidae (p. 266).
Anthicidae (p. 266).
Oedemeridae (p. 266).
Mordellidae (p. 267).
Cantharidae (p. 269).
Trictenotomidae (p. 275).
Bruchidae (p. 276)
Eupoda (p. 280).
Camptosomes
Chrysomelidae (p. 281).
(p. 278) Cyclica (p. 282).
Phytophaga
Cryptostomes
(p. 276)
(p. 282).
Prionides (p. 287).
Cerambycidae Cerambycides
(p. 285) (p. 287).
Lamiides (p. 287).
Anthribidae (p. 290).
Rhynchophora Curculionidae (p. 290).
(p. 288) Scolytidae (p. 294).
Brenthidae (p. 295).
Aglycyderidae (p. 297).
Protorhinidae (p. 298).
Strepsiptera
Stylopidae (p. 298).
(p. 298)
Order. Sub-order, Family. Sub-Family or

Division, Tribe.
or Series.
LEPIDOPTERA Danaides (p. 344).
(p. 304) Ithomiides (p. 346).
Satyrides (p. 347).
Morphides (p. 348).
Brassolides
Nymphalidae
(p. 349).
(p. 343)
Acraeides (p. 350).
Heliconiides
Rhopalocera
(p. 351).
(p. 341)
Nymphalides
(p. 352).
Erycinides (p. 355).
Erycinidae (p. 354)
Libytheides (p. 355).
Lycaenidae (p. 356).
Pieridae (p. 357).
Papilionidae (p. 359).
Hesperiidae (p. 363)
Heterocera Castniidae (p. 371).
(p. 366) Neocastniidae (p. 372).
Saturniidae (p. 372).
Brahmaeidae (p. 374).
Ceratocampidae (p. 375).
Bombycidae (p. 375).
Eupterotidae (p. 376).
Perophoridae (p. 377).
Sphingidae (p. 380).
Cocytiidae (p. 382).
Notodontidae (p. 383).
Cymatophoridae (p. 386).
Sesiidae (p. 386).
Tinaegeriidae (p. 387).
Syntomidae (p. 388).
Zygaenidae (p. 390).
Himantopteridae (p. 392).
Heterogynidae (p. 392).
Psychidae (p. 392).
Cossidae (p. 395).
Arbelidae (p. 396).
Chrysopolomidae (p. 396).
Hepialidae (p. 396).
Callidulidae (p. 400).
Drepanidae (p. 400).
Limacodidae (p. 401).
Megalopyogidae (p. 404).
Thyrididae (p. 404).
Lasiocampidae (p. 405).
Endromidae (p. 406).
Pterothysanidae (p. 406).
Lymantriidae (p. 406).
Hypsidae (p. 408).
Arctiidae (p. 408).
Agaristidae (p. 410).
Geometridae (p. 411).
Noctuidae (p. 414).
Epicopeiidae (p. 418).
Uraniidae (p. 419).
Epiplemidae (p. 420).
Pyralidae (p. 420).
Pterophoridae (p. 426).
Alucitidae (p. 426).
Tortricidae (p. 427).
Tineidae (p. 428).
Eriocephalidae (p. 433).
Micropterygidae (p. 435).
Sub-order,
Sub-Family or
Order. Division, Family.
Tribe.
or Series.
DIPTERA Cecidomyiidae (p. 458).
(p. 438) Mycetophilidae (p. 462).
Blepharoceridae (p. 464).
Culicidae (p. 466).
Chironomidae (p. 468).
Orphnephilidae (p. 470).
Orthorrhapha Psychodidae (p. 470).
Nemocera Dixidae (p. 471).
(p. 455) Ptychopterinae
Tipulidae (p. 472).
(p. 471) Limnobiinae (p. 473).
Tipulinae (p. 475).
Bibionidae (p. 475).
Simuliidae (p. 477).
Rhyphidae (p. 478).
Orthorrhapha Stratiomyidae (p. 478).
Brachycera Leptidae (p. 479).
(pp. 455, 478) Tabanidae (p. 481).
Acanthomeridae (p. 483).
Therevidae (p. 484).
Scenopinidae (p. 484).
Nemestrinidae (p. 484).
Bombyliidae (p. 485).
Acroceridae (p. 489).
Lonchopteridae (p. 490).
Mydaidae (p. 491).
Asilidae (p. 491).
Apioceridae (p. 492).
Empidae (p. 492).
Dolichopidae (p. 493).
Phoridae (p. 494).
Cyclorrhapha Platypezidae (p. 496).
Asciza Pipunculidae (p. 496).
(pp. 455, 494) Conopidae (p. 497).
Syrphidae (p. 498).
Muscidae Acalyptratae (p. 503).
Anthomyiidae (p. 506).
Cyclorrhapha Tachinidae (p. 507).
Schizophora Dexiidae (p. 510).
(pp. 456, 503) Sarcophagidae (p. 510).
Muscidae (p. 511).
Oestridae (p. 514).
Hippoboscidae (p. 518).
Pupipara Braulidae (p. 520).
(pp. 456, 517) Streblidae (p. 521).
Nycteribiidae (p. 521).
APHANIPTERA(pp. 456, 522) Pulicidae (p. 522).
THYSANOPTERA Terebrantia (p. 531).

(p. 526) Tubulifera (p. 531).
Order. Sub-order. Series. Family

HEMIPTERA Heteroptera Gymnocerata Pentatomidae
(p. 532) (pp. 543, 544) (p. 544) (p. 545).
Coreidae (p. 546).
Berytidae (p. 548).
Lygaeidae (p. 548).
Pyrrhocoridae
(p. 549).
Tingidae (p. 549).
Aradidae (p. 550).
Hebridae (p. 551).
Hydrometridae
(p. 551).
Henicocephalidae
(p. 554).
Phymatidae (p. 554).
Reduviidae (p. 555).
Aëpophilidae (p. 559).
Ceratocombidae
(p. 559).
Cimicidae (p. 559).
Anthocoridae
(p. 560).
Polyctenidae (p. 560).
Capsidae (p. 561).
Saldidae (p. 562).
Galgulidae (p. 562).
Nepidae (p. 563).
Naucoridae (p. 565).
Cryptocerata Belostomidae
(p. 562) (p. 565).
Notonectidae
(p. 567).
Corixidae (p. 567).
Cicadidae (p. 568).
Fulgoridae (p. 574).
Trimera (p. 544) Membracidae (p. 576).
Cercopidae (p. 577).
Homoptera Jassidae (p. 578).
(pp. 543, 568) Psyllidae (p. 578).
Dimera (p. 544) Aphidae (p. 581).
Aleurodidae (p. 591).
Monomera
Coccidae (p. 592).
(p. 544)
Anoplura (p. 599) Pediculidae (p. 599).
CHAPTER I
HYMENOPTERA PETIOLATA CONTINUED
SERIES 2. TUBULIFERA OR CHRYSIDIDAE—SERIES 3. ACULEATA—

GENERAL—CLASSIFICATION—DIVISION I. ANTHOPHILA OR BEES
The First Series—Parasitica—of the Sub-Order Hymenoptera

Petiolata was discussed in the previous volume. We now pass to the
Second Series.
Series 2. Hymenoptera Tubulifera.
Trochanters undivided; the hind-body consisting of from three to

five visible segments; the female with an ovipositor, usually
retracted, transversely segmented, enveloping a fine, pointed
style. The larvae usually live in the cells of other Hymenoptera.
The Tubulifera form but a small group in comparison with Parasitica

and Aculeata, the other two Series of the Sub-Order. Though of
parasitic habits, they do not appear to be closely allied to any of the
families of Hymenoptera Parasitica, though M. du Buysson suggests
that they have some affinity with Proctotrypidae; their morphology
and classification have been, however, but little discussed, and have
not been the subject of any profound investigation. At present it is
only necessary to recognise one family, viz. Chrysididae or Ruby-
wasps.[1] These Insects are usually of glowing, metallic colours, with
a very hard, coarsely-sculptured integument. Their antennae are
abruptly elbowed, the joints not being numerous, usually about
thirteen, and frequently so connected that it is not easy to count
them. The abdomen is, in the great majority, of very peculiar
construction, and allows the Insect to curl it completely under the
anterior parts, so as to roll up into a little ball; the dorsal plates are
very strongly arched, and seen from beneath form a free edge, while
the ventral plates are of less hard consistence, and are connected
with the dorsal plates at some distance from the free edge, so that
the abdomen appears concave beneath. In the anomalous genus
Cleptes the abdomen is, however, similar in form to that of the
Aculeate Hymenoptera, and has four or five visible segments,
instead of the three or four that are all that can be seen in the normal
Chrysididae. The larvae of the Ruby-flies have the same number of
segments as other Hymenoptera Petiolata. The difference in this
respect of the perfect Chrysididae from other Petiolata is due to a
greater number of the terminal segments being indrawn so as to
form the tube, or telescope-like structure from which the series
obtains its name. This tube is shown partially extruded in Fig. 1;
when fully thrust out it is seen to be segmented, and three or four
segments may be distinguished. The ovipositor proper is concealed
within this tube; it appears to be of the nature of an imperfect sting;
there being a very sharply pointed style, and a pair of enveloping
sheaths; the style really consists of a trough-like plate and two fine
rods or spiculae. There are no poison glands, except in Cleptes,
which form appears to come very near to the Aculeate series. Some
of the Chrysididae on occasions use the ovipositor as a sting, though
it is only capable of inflicting a very minute and almost innocuous
wound.
Fig. 1.—Chrysis ignita, ♀. England.
Although none of the Ruby-flies attain a large size, they are usually
very conspicuous on account of their gaudy or brilliant colours. They
are amongst the most restless and rapid of Insects; they love the hot
sunshine, and are difficult of capture. Though not anywhere
numerous in species, they are found in most parts of the world. In
Britain we have about twenty species. They usually frequent old
wood or masonry, in which the nests of Aculeate Hymenoptera exist,
or fly rapidly to and fro about the banks of earth where bees nest. Dr.
Chapman has observed the habits of some of our British species.[2]
He noticed Chrysis ignita flying about the cell of Odynerus parietum,
a solitary wasp that provisions its nest with caterpillars; in this cell
the Chrysis deposited an egg, and in less than an hour the wasp had
sealed the cell. Two days afterwards this was opened and was found
to contain a larva of Chrysis a quarter of an inch long, as well as the
Lepidopterous larvae stored up by the wasp, but there was no trace
of egg or young of the wasp. Six days after the egg was laid the
Chrysis had eaten all the food and was full-grown, having moulted
three or four times. Afterwards it formed a cocoon in which to
complete its metamorphosis. It is, however, more usual for the
species of Chrysis to live on the larva of the wasp and not on the
food; indeed, it has recently been positively stated that Chrysis never
eats the food in the wasp's cell, but there is no ground whatever for
rejecting the evidence of so careful an observer as Dr. Chapman.
According to M. du Buysson the larva of Chrysis will not eat the
lepidopterous larvae, but will die in their midst if the Odynerus larva
does not develop; but this observation probably relates only to such
species as habitually live on Odynerus itself. The mother-wasp of
Chrysis bidentata searches for a cell of Odynerus spinipes that has
not been properly closed, and that contains a full-grown larva of that
wasp enclosed in its cocoon. Having succeeded in its search the
Chrysis deposits several eggs—from six to ten; for some reason that
is not apparent all but one of these eggs fail to produce young; in two
or three days this one hatches, the others shrivelling up. The young
Chrysis larva seizes with its mouth a fold of the skin of the helpless
larva of the Odynerus, and sucks it without inflicting any visible
wound. In about eleven days the Chrysis has changed its skin four
times, has consumed all the larva and is full-fed; it spins its own
cocoon inside that of its victim, and remains therein till the following
spring, when it changes to a pupa, and in less than three weeks
thereafter emerges a perfect Chrysis of the most brilliant colour, and
if it be a female indefatigable in activity. It is remarkable that the larva
of Chrysis is so much like that of Odynerus that the two can only be
distinguished externally by the colour, the Odynerus being yellow
and the Chrysis white; but this is only one of the many cases in
which host and parasite are extremely similar to the eye. Chrysis
shanghaiensis has been reared from the cocoons of a Lepidopterous
Insect—Monema flavescens, family Limacodidae—and it has been
presumed that it eats the larva therein contained. All other Chrysids,
so far as known, live at the expense of Hymenoptera (usually, as we
have seen, actually consuming their bodies), and it is not impossible
that C. shanghaiensis really lives on a Hymenopterous parasite in
the cocoon of the Lepidopteron.
Parnopes carnea frequents the nests of Bembex rostrata, a solitary

wasp that has the unusual habit of bringing from time to time a
supply of food to its young larva; for this purpose it has to open the
nest in which its young is enclosed, and the Parnopes takes
advantage of this habit by entering the cell and depositing there an
egg which produces a larva that devours that of the Bembex. The
species of the anomalous genus Cleptes live, it is believed, at the
expense of Tenthredinidae, and in all probability oviposit in their
cocoons which are placed in the earth.
Series 3. Hymenoptera Aculeata.
The females (whether workers or true females) provided with a

sting: trochanters usually undivided (monotrochous). Usually the
antennae of the males with thirteen, of the females with twelve,
joints (exceptions in ants numerous).
These characters only define this series in a very unsatisfactory

manner, as no means of distinguishing the "sting" from the
homologous structures found in Tubulifera, and in the Proctotrypid
division of Hymenoptera Parasitica, have been pointed out. As the
structure of the trochanters is subject to numerous exceptions, the
classification at present existing is an arbitrary one. It would probably
be more satisfactory to separate the Proctotrypidae (or a
considerable part thereof) from the Parasitica, and unite them with
the Tubulifera and Aculeata in a great series, characterised by the
fact that the ovipositor is withdrawn into the body in a direct manner
so as to be entirely internal, whereas in the Parasitica it is not
withdrawn in this manner, but remains truly an external organ,
though in numerous cases concealed by a process of torsion of the
terminal segments. If this were done it might be found possible to
divide the great group thus formed into two divisions characterised
by the fact that the ovipositor in one retains its function, the egg
passing through it (Proctotrypidae and Tubulifera), while in the other
the organ in question serves as a weapon of offence and defence,
and does not act as a true ovipositor, the egg escaping at its base. It
would, however, be premature to adopt so revolutionary a course
until the comparative anatomy of the organs concerned shall have
received a much greater share of attention; a detailed scrutiny of
Prototrypidae being particularly desired.
Fig. 2.—Diagram of upper surface of Priocnemis affinis ♀, Pompilidae.

o, ocelli; B1, pronotum; B2, mesonotum; B3, scutellum of
mesonotum; B4, post-scutellum or middle part of metanotum; B5,
propodeum or median segment (see vol. v. p. 491); B6, combing
hairs, pecten, of front foot: C1, first segment of abdomen, here not
forming a pedicel or stalk: D1, coxa; D2, trochanter; D3, femur; D6,
calcaria or spurs of hind leg: 1 to 15, nervures of wings, viz. 1,
costal; 2, post-costal; 3, median; 4, posterior; 5, stigma; 6,
marginal; 7, upper basal; 8, lower basal; 9, 9, cubital; 10, the three
sub-marginal; 11, first recurrent; 12, second recurrent; 13, anterior
of hind wing; 14, median; 15, posterior: I to XI, the cells, viz. I,
upper basal; II, lower basal; III, marginal; IV, V, VI, first, second
and third sub-marginal; VII, first discoidal; VIII, third discoidal; IX,
second discoidal; X, first apical; XI, second apical.
We have dealt with the external anatomy of Hymenoptera in Vol. V.;

so that here it is only necessary to give a diagram to explain the
terms used in the descriptions of the families and sub-families of
Aculeata, and to discuss briefly their characteristic structures.
Fig. 3—Sting of bee. A, One of the needles separated; a, the barbed

point; b, piston; c, arm. B, Transverse section of the sting: dd, the
two needles; e, bead for guiding the needles; f, director; g,
channel of poison. (After Carlet.)
The Sting of the bee has been described in detail by Kraepelin,

Sollmann, Carlet[3] and others. It is an extremely perfect mechanical
arrangement. The sting itself—independent of the sheaths and
adjuncts—consists of three elongate pieces, one of them a gouge-
like director, the other two pointed and barbed needles; the director
is provided with a bead for each of the needles to run on, these latter
having a corresponding groove; the entrance to the groove is
narrower than its subsequent diameter, so that the needles play up
and down on the director with facility, but cannot be dragged away
from it; each needle is provided with an arm at the base to which are
attached the muscles for its movement. This simple manner of
describing the mechanical arrangement is, however, incomplete,
inasmuch as it includes no account of the means by which the

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Chapter 1 An Introduction to QuickBooks Online 1

Chapter 2 Sample Company Walkthrough 15

Chapter 3 Setting Up a New Company 34

Chapter 4 Operating Activities: Sales and

Chapter 5 Operating Activities: Purchases

Chapter 6 Investing and Financing Activities 108

Chapter 7 Payroll 126

Chapter 8 Budgets and Bank Reconciliations 149

Chapter 9 Adjusting Entries 168

Chapter 10 Financial Statements and Reports 184

Appendix 1 Sales Tax 206

Appendix 2 Comprehensive Case Problems 207

Appendix 3  verview – Do I Need to Become

Prefacevi Close Opening Balance Equity and

Chapter 5 Cases98 Case 2162

Is This Text for You?

Accounts vs. Categories Confusion

Instructor as Your Accountant

Glenn Owen is a retired member of Allan Hancock College’s Accounting and

Student Learning Outcomes

How Is QBO Similar/Different than the

• QBDT includes a fixed asset management, which will calculate depreciation

Creating a New QBO Account

To launch QBO and create a new account, do the following:

Replace with your

Providing QBO Information

To provide QBO additional information (continuing from above),

2 Select all buttons as shown in Figure 1.4 then click Next.

Gear icon. Click here to view

Search icon. Click here to

+ icon. Click here to create

To use QBO help:

Assigning an Instructor as the

To assign an accountant to your company, do the following:

4 Click the Invite button.

Using QBO’s Help Feature

Title: The Cambridge natural history, Vol. 06 (of 10)

Author: David Sharp

Release date: December 5, 2023 [eBook #72331]

Original publication: London: Macmillan and Co, 1899

*** START OF THE PROJECT GUTENBERG EBOOK THE CAMBRIDGE

CAMBRIDGE NATURAL HISTORY

S. F. HARMER, Sc.D., F.R.S., Fellow of King's College, Cambridge;

A. E. SHIPLEY, M.A., Fellow of Christ's College, Cambridge; University Lecturer

All rights reserved

Order. Sub-order, Family. Sub-Family or

APHANIPTERA(pp. 456, 522) Pulicidae (p. 522).

THYSANOPTERA Terebrantia (p. 531).

Order. Sub-order. Series. Family

HYMENOPTERA PETIOLATA CONTINUED

SERIES 2. TUBULIFERA OR CHRYSIDIDAE—SERIES 3. ACULEATA—

Chapter 1 An Introduction to QuickBooks Online 1

Chapter 2 Sample Company Walkthrough 15

Chapter 3 Setting Up a New Company 34

Chapter 4 Operating Activities: Sales and

Chapter 5 Operating Activities: Purchases

Chapter 6 Investing and Financing Activities 108

Chapter 7 Payroll 126

Chapter 8 Budgets and Bank Reconciliations 149

Chapter 9 Adjusting Entries 168

Chapter 10 Financial Statements and Reports 184

Appendix 1 Sales Tax 206

Appendix 2 Comprehensive Case Problems 207

Appendix 3 verview – Do I Need to Become

Prefacevi Close Opening Balance Equity and

Chapter 5 Cases98 Case 2162