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A01_HORN6833_06_SE_FM.indd 1 1/20/17 4:12 PM
What Are the Internal Control Procedures With Respect to ■■Review 458
Cash Payments? 388 ■■Assess Your Progress 465
Controls Over Payment by Check 388
■■Critical Thinking 483
How Can a Petty Cash Fund Be Used for Internal Control
9
Purposes? 390
Setting Up the Petty Cash Fund 390 Chapter
Replenishing the Petty Cash Fund 391
Changing the Amount of the Petty Cash Fund 393 Plant Assets, Natural Resources, and
How Are Credit Card Sales Recorded? 393 Intangibles 488
How Can the Bank Account Be Used as a Control Device? 395 How Does a Business Measure the Cost of Property, Plant,
Signature Card 396 and Equipment? 489
Deposit Ticket 396 Land and Land Improvements 490
Check 396 Buildings 491
Bank Statement 397 Machinery and Equipment 491
Electronic Funds Transfers 397 Furniture and Fixtures 492
Bank Reconciliation 398 Lump-Sum Purchase 492
Examining a Bank Reconciliation 401 Capital and Revenue Expenditures 493
Journalizing Transactions from the Bank Reconciliation 402 What Is Depreciation, and How Is It Computed? 494
How Can the Cash Ratio Be Used to Evaluate Business Factors in Computing Depreciation 495
Performance? 403 Depreciation Methods 495
Partial-Year Depreciation 501
■■Review 404
Changing Estimates of a Depreciable Asset 501
■■Assess Your Progress 411 Reporting Property, Plant, and Equipment 502
■■Critical Thinking 426 How Are Disposals of Plant Assets Recorded? 503
Discarding Plant Assets 504
Chapter 8 Selling Plant Assets 506

How Are Natural Resources Accounted For? 511
Receivables 432 How Are Intangible Assets Accounted For? 512
What Are Common Types of Receivables, and How Are Accounting for Intangibles 512
Credit Sales Recorded? 433 Specific Intangibles 512
Types of Receivables 433 Reporting of Intangible Assets 515
Exercising Internal Control Over Receivables 434 How Do We Use the Asset Turnover Ratio to Evaluate
Recording Sales on Credit 434 Business Performance? 516
Decreasing Collection Time and Credit Risk 435
How Are Uncollectibles Accounted for When Using the APPENDIX 9A: Exchanging Plant Assets 517
Direct Write-Off Method? 437 How Are Exchanges of Plant Assets Accounted For? 517
Recording and Writing Off Uncollectible Accounts—Direct Write-off Exchange of Plant Assets–Gain Situation 517
Method 437 Exchange of Plant Assets–Loss Situation 518
Recovery of Accounts Previously Written Off—Direct Write-off
■■Review 519
Method 437
Limitations of the Direct Write-off Method 438 ■■Assess Your Progress 525
How Are Uncollectibles Accounted For When Using the ■■Critical Thinking 537
Allowance Method? 439 ■■Comprehensive Problem for Chapters 7, 8, and 9 538
Recording Bad Debts Expense—Allowance Method 439
10
Writing Off Uncollectible Accounts—Allowance Method 440
Recovery of Accounts Previously Written Off—Allowance Method 441 Chapter
Estimating and Recording Bad Debts Expense—Allowance Method 442
Comparison of Accounting for Uncollectibles 447 Investments 545
How Are Notes Receivable Accounted For? 449 Why Do Companies Invest? 546
Identifying Maturity Date 450 Debt Securities Versus Equity Securities 546
Computing Interest on a Note 451 Reasons to Invest 546
Accruing Interest Revenue and Recording Honored Notes Classification and Reporting of Investments 547
Receivable 452 How Are Investments in Debt Securities Accounted For? 549
Recording Dishonored Notes Receivable 454 Purchase of Debt Securities 549
How Do We Use the Acid-Test Ratio, Accounts Receivable Interest Revenue 550
Turnover Ratio, and Days’ Sales in Receivables to Disposition at Maturity 550
Evaluate Business Performance? 455 How Are Investments in Equity Securities Accounted For? 551
Acid-Test (or Quick) Ratio 456 Equity Securities with No Significant Influence 551
Accounts Receivable Turnover Ratio 457 Equity Securities with Significant Influence (Equity Method) 552
Days’ Sales in Receivables 457 Equity Securities with Control (Consolidations) 554
Contents vii
A01_HORN6833_06_SE_FM.indd 7 12/22/16 2:16 AM

How Are Debt and Equity Securities Reported? 554 How Are Bonds Payable Accounted For Using the Straight-
Trading Debt Investments 554 Line Amortization Method? 629
Available-for-Sale Debt Investments 556 Issuing Bonds Payable at Face Value 629
Held-to-Maturity Debt Investments 558 Issuing Bonds Payable at a Discount 629
Equity Investments with No Significant Influence 558 Issuing Bonds Payable at a Premium 632
How Do We Use the Rate of Return on Total Assets to How Is the Retirement of Bonds Payable Accounted For? 634
Evaluate Business Performance? 560 Retirement of Bonds at Maturity 634
■■Review 561 Retirement of Bonds Before Maturity 635
■■Assess Your Progress 566 How Are Liabilities Reported On the Balance Sheet? 636
■■Critical Thinking 574 How Do We Use the Debt to Equity Ratio to Evaluate
Business Performance? 638
Chapter 11 APPENDIX 12A: The Time Value of Money 639

What Is the Time Value of Money, and How Is Present Value
Current Liabilities and Payroll 578 and Future Value Calculated? 639
How Are Current Liabilities of Known Amounts Accounted Time Value of Money Concepts 640
For? 579 Present Value of a Lump Sum 642
Accounts Payable 579 Present Value of an Annuity 642
Sales Tax Payable 580 Present Value of Bonds Payable 643
Income Tax Payable 580 Future Value of a Lump Sum 644
Unearned Revenues 581 Future Value of an Annuity 645
Short-term Notes Payable 581
Current Portion of Long-term Notes Payable 583 APPENDIX 12B: Effective-Interest Method of
How Do Companies Account For and Record Payroll? 583 Amortization 646
Gross Pay and Net (Take-Home) Pay 584 How Are Bonds Payable Accounted For Using the Effective-
Employee Payroll Withholding Deductions 584 Interest Amortization Method? 646
Payroll Register 587 Effective-Interest Amortization for a Bond Discount 646
Journalizing Employee Payroll 588 Effective-Interest Amortization of a Bond Premium 647
Employer Payroll Taxes 588 ■■Review 649
Payment of Employer Payroll Taxes and Employees’ Withholdings 590
■■Assess Your Progress 654
Internal Control Over Payroll 590
How Are Current Liabilities That Must Be Estimated
Accounted For? 591
Bonus Plans 591
Vacation, Health, and Pension Benefits 592
Chapter 13
Warranties 592 Stockholders’ Equity 671
How Are Contingent Liabilities Accounted For? 594 What Is A Corporation? 672
Remote Contingent Liability 595 Characteristics of Corporations 672
Reasonably Possible Contingent Liability 595 Stockholders’ Equity Basics 673
Probable Contingent Liability 595 How Is the Issuance of Stock Accounted For? 676
How Do We Use the Times-Interest-Earned Ratio to Issuing Common Stock at Par Value 677
Evaluate Business Performance? 596 Issuing Common Stock at a Premium 677
■■Review 597 Issuing No-Par Common Stock 678
Issuing Stated Value Common Stock 679
■■Assess Your Progress 603 Issuing Common Stock for Assets Other Than Cash 679
■■Critical Thinking 616 Issuing Preferred Stock 680
12
How Is Treasury Stock Accounted For? 681
Treasury Stock Basics 681
Chapter
Purchase of Treasury Stock 681
Long-Term Liabilities 619 Sale of Treasury Stock 681
How Are Long-Term Notes Payable and Mortgages Payable Retirement of Stock 685
Accounted For? 620 How Are Dividends and Stock Splits Accounted For? 685
Long-term Notes Payable 620 Cash Dividends 685
Mortgages Payable 621 Stock Dividends 688
What Are Bonds? 623 Cash Dividends, Stock Dividends, and Stock Splits Compared 692
Types of Bonds 625 How Is the Complete Corporate Income Statement
Bond Prices 625 Prepared? 693
Present Value and Future Value 626 Continuing Operations 693
Bond Interest Rates 626 Discontinued Operations 694
Issuing Bonds Versus Issuing Stock 627 Earnings per Share 694
viii Contents

How Is Equity Reported For a Corporation? 695 How Do We Use Vertical Analysis to Analyze a
Statement of Retained Earnings 695 Business? 807
Statement of Stockholders’ Equity 696 Vertical Analysis of the Income Statement 808
How Do We Use Stockholders’ Equity Ratios to Evaluate Vertical Analysis of the Balance Sheet 809
Business Performance? 697 Common-Size Statements 810
Earnings per Share 697 Benchmarking 811
Price/Earnings Ratio 698 How Do We Use Ratios to Analyze a
Rate of Return on Common Stockholders’ Equity 698 Business? 812
■■Review 699 Evaluating the Ability to Pay Current Liabilities 813
Evaluating the Ability to Sell Merchandise Inventory and Collect
Receivables 816
■■Critical Thinking 725 Evaluating the Ability to Pay Long-term Debt 818
■■Comprehensive Problem for Chapters 11, 12, and 13 726 Evaluating Profitability 820
Evaluating Stock as an Investment 823
14
Red Flags in Financial Statement Analyses 825
Chapter ■■Review 827
The Statement of Cash Flows 732 ■■Assess Your Progress 835
What Is the Statement of Cash Flows? 733 ■■Critical Thinking 854

Purpose of the Statement of Cash Flows 733
Classification of Cash Flows 734
Two Formats for Operating Activities 736
How Is the Statement of Cash Flows Prepared Using the
Chapter 16
Indirect Method? 736 Introduction to Managerial Accounting 859
Cash Flows from Operating Activities 739 Why Is Managerial Accounting
Cash Flows from Investing Activities 743 Important? 860
Cash Flows from Financing Activities 745 Managers' Role in the Organization 861
Net Change in Cash and Cash Balances 749 Managerial Accounting Functions 862
Non-cash Investing and Financing Activities 749 Ethical Standards of Managers 863
How Do We Use Free Cash Flow to Evaluate Business How Are Costs Classified? 865
Performance? 751 Manufacturing Companies 865
Direct and Indirect Costs 866
APPENDIX 14A: Preparing the Statement of Cash Flows by Manufacturing Costs 866
the Direct Method 752 Prime and Conversion Costs 867
How Is the Statement of Cash Flows Prepared Using the Product and Period Costs 868
Direct Method? 752 How Do Manufacturing Companies Prepare Financial
Cash Flows from Operating Activities 752 Statements? 870
Balance Sheet 870
APPENDIX 14B: Preparing the Indirect Statement of Cash Income Statement 870
Flows Using a Spreadsheet 758 Product Costs Flow Through a Manufacturing
How Is the Statement of Cash Flows Prepared Using the Company 871
Indirect Method and a Spreadsheet? 758 Calculating Cost of Goods Manufactured 872
■■Review 762
Calculating Cost of Goods Sold 874
Flow of Costs Through the Inventory Accounts 875
■■Assess Your Progress 768 Using the Schedule of Cost of Goods Manufactured to Calculate Unit
■■Critical Thinking 795 Product Cost 875
What Are Business Trends That Are Affecting Managerial
Chapter 15 Accounting? 877

Shift Toward a Service Economy 877
Global Competition 877
Financial Statement Analysis 800
Time-Based Competition 877
How Are Financial Statements Used to Analyze a Total Quality Management 877
Business? 801 The Triple Bottom Line 878
Purpose of Analysis 801
How Is Managerial Accounting Used In Service and
Tools of Analysis 801
Merchandising Companies? 879
Corporate Financial Reports 801
Calculating Cost per Service 879
How Do We Use Horizontal Analysis to Analyze a Calculating Cost per Item 879
Business? 803 ■■Review 880
Horizontal Analysis of the Income Statement 804
Horizontal Analysis of the Balance Sheet 805 ■■Assess Your Progress 884
Trend Analysis 806 ■■Critical Thinking 903
Contents ix

Chapter 17 How Can the Production Cost Report Be Used to Make
Decisions? 986
Job Order Costing 907
APPENDIX 18A: Process Costing: First-In, First-Out
How Do Manufacturing Companies Use Job Order and
Process Costing Systems? 908 Method 987
Job Order Costing 908 How Is a Production Cost Report Prepared Using the FIFO
Process Costing 909 Method? 988
How Do Materials and Labor Costs Flow Through the Job Comparison of Weighted-Average and FIFO Methods 996
Order Costing System? 909 ■■Review 997
Materials 911 ■■Assess Your Progress 1005
Labor 914
How Do Overhead Costs Flow Through the Job Order
Costing System? 917
Before the Period—Calculating the Predetermined Overhead
Allocation Rate 918 Chapter 19
During the Period—Allocating Overhead 919 Cost Management Systems: Activity-Based, Just-in-
What Happens When Products Are Completed and Sold? 921 Time, and Quality Management Systems 1028
Transferring Costs to Finished Goods Inventory 922 How Do Companies Assign and Allocate Costs? 1029
Transferring Costs to Cost of Goods Sold 922 Single Plantwide Rate 1030
How Is The Manufacturing Overhead Account Adjusted? 923 Multiple Department Rates 1032
At the End of the Period—Adjusting for Overallocated and How Is an Activity-Based Costing System Developed? 1036
Underallocated Overhead 923 Step 1: Identify Activities and Estimate Their Total Indirect Costs 1037
Summary of Journal Entries 925 Step 2: Identify the Allocation Base for Each Activity and Estimate the
Cost of Goods Manufactured and Cost of Goods Sold 927 Total Quantity of Each Allocation Base 1038
How Do Service Companies Use a Job Order Costing Step 3: Compute the Predetermined Overhead Allocation Rate for
System? 929 Each Activity 1039
■■Review 931 Step 4: Allocate Indirect Costs to the Cost Object 1040
Traditional Costing Systems Compared with ABC Systems 1041
How Can Companies Use Activity-Based Management to
Make Decisions? 1042
Pricing and Product Mix Decisions 1042
Cost Management Decisions 1043
Chapter 18 How Can Activity-Based Management Be Used in Service
Companies? 1045
Process Costing 961 How Do Just-in-Time Management Systems Work? 1048
How Do Costs Flow Through a Process Costing System? 962 Just-in-Time Costing 1050
Job Order Costing Versus Process Costing 962 Recording Transactions in JIT 1050
Flow of Costs Through a Process Costing System 963 How Do Companies Manage Quality Using a Quality
What Are Equivalent Units Of Production, and How Are Management System? 1053
They Calculated? 966 Quality Management Systems 1054
Equivalent Units of Production 967 The Four Types of Quality Costs 1054
How Is a Production Cost Report Prepared For the First Quality Improvement Programs 1055
Department? 968 ■■Review 1057
Production Cost Report—First Process—Assembly Department 969
How Is a Production Cost Report Prepared for Subsequent
Departments? 975
Production Cost Report—Second Process—Cutting Department 975
What Journal Entries Are Required in a Process Costing
System? 982
Transaction 1—Raw Materials Purchased 982
Chapter 20
Cost-Volume-Profit Analysis 1087
Transaction 2—Raw Materials Used in Production 983
Transaction 3—Labor Costs Incurred 983 How Do Costs Behave When There Is a Change in
Transaction 4—Additional Manufacturing Costs Incurred 983 Volume? 1088
Transaction 5—Allocation of Manufacturing Overhead 984 Variable Costs 1088
Transaction 6—Transfer from the Assembly Department to the Fixed Costs 1089
Cutting Department 984 Mixed Costs 1091
Transaction 7—Transfer from Cutting Department to Finished Goods What Is Contribution Margin, and How Is It Used to
Inventory 984 Compute Operating Income? 1095
Transaction 8—Puzzles Sold 984 Contribution Margin 1095
Transaction 9—Adjust Manufacturing Overhead 985 Unit Contribution Margin 1095
x Contents

Contribution Margin Ratio 1096 Budgeting Benefits 1185
Contribution Margin Income Statement 1096 Budgeting Procedures 1186
How Is Cost-Volume-Profit (Cvp) Analysis Used? 1097 Budgeting and Human Behavior 1186
Assumptions 1097 What Are the Different Types of Budgets? 1187
Breakeven Point—Three Approaches 1097 Strategic and Operational Budgets 1187
Target Profit 1099 Static and Flexible Budgets 1188
CVP Graph—A Graphic Portrayal 1101 Master Budgets 1188
How Is Cvp Analysis Used for Sensitivity Analysis? 1102 How Are Operating Budgets Prepared for a Manufacturing
Changes in the Sales Price 1102 Company? 1190
Changes in Variable Costs 1103 Sales Budget 1191
Changes in Fixed Costs 1103 Production Budget 1192
Using Sensitivity Analysis 1104 Direct Materials Budget 1193
Cost Behavior Versus Management Behavior 1105 Direct Labor Budget 1194
What Are Some Other Ways Cvp Analysis Can Be Used? 1106 Manufacturing Overhead Budget 1195
Margin of Safety 1106 Cost of Goods Sold Budget 1196
Operating Leverage 1107 Selling and Administrative Expense Budget 1197
Sales Mix 1109 How Are Financial Budgets Prepared for a Manufacturing
■■Review 1112 Company? 1198
Capital Expenditures Budget 1198
Cash Budget 1198
■■Critical Thinking 1136 Budgeted Income Statement 1206
■■Comprehensive Problem For Chapters 16–20 1137 Budgeted Balance Sheet 1207
21
How Are Operating Budgets Prepared for a Merchandising
Chapter Company? 1209
Sales Budget 1209
Variable Costing 1142 Inventory, Purchases, and Cost of Goods Sold Budget 1211
How Does Variable Costing Differ from Absorption Selling and Administrative Expense Budget 1211
Costing? 1143 How Are Financial Budgets Prepared for a Merchandising
Absorption Costing 1143 Company? 1212
Variable Costing 1143 Capital Expenditures Budget 1212
Comparison of Unit Product Costs 1144 Cash Budget 1213
How Does Operating Income Differ Between Variable Budgeted Income Statement 1217
Costing and Absorption Costing? 1145 Budgeted Balance Sheet 1218
Units Produced Equal Units Sold 1146 How Can Information Technology Be Used in the Budgeting
Units Produced Are More Than Units Sold 1147 Process? 1220
Units Produced Are Less Than Units Sold 1149 Sensitivity Analysis 1220
Summary 1150 Budgeting Software 1220
How Can Variable Costing Be Used for Decision Making in a ■■Review 1221
Manufacturing Company? 1152 ■■Assess Your Progress 1228
Setting Sales Prices 1153
Controlling Costs 1153
Planning Production 1153
Analyzing Profitability 1153
Analyzing Contribution Margin 1156
Summary 1157
Chapter 23
Flexible Budgets and Standard Cost
How Can Variable Costing Be Used for Decision Making in a Systems 1265
Service Company? 1158
Operating Income 1158 How Do Managers Use Budgets to Control Business
Profitability Analysis 1159 Activities? 1267
Contribution Margin Analysis 1160 Performance Reports Using Static Budgets 1267
Performance Reports Using Flexible Budgets 1268
■■Review 1162
Why Do Managers Use a Standard Cost System to Control
Business Activities? 1272
■■Critical Thinking 1179 Setting Standards 1273
22
Standard Cost System Benefits 1275
Variance Analysis for Product Costs 1275
Chapter
How Are Standard Costs Used to Determine Direct Materials
Master Budgets 1183 and Direct Labor Variances? 1277
Why Do Managers Use Budgets? 1184 Direct Materials Variances 1278
Budgeting Objectives 1184 Direct Labor Variances 1280
Contents xi

How Are Standard Costs Used to Determine Manufacturing Relevant Nonfinancial Information 1375
Overhead Variances? 1282 Differential Analysis 1375
Allocating Overhead in a Standard Cost System 1283 How Does Pricing Affect Short-Term Decisions? 1377
Variable Overhead Variances 1283 Setting Regular Prices 1377
Fixed Overhead Variances 1285 Special Pricing 1381
What Is the Relationship Among the Product Cost How Do Managers Decide Which Products to
Variances, and Who Is Responsible for Them? 1288 Produce and Sell? 1384
Variance Relationships 1289 Dropping Unprofitable Products and Segments 1384
Variance Responsibilities 1290 Product Mix 1388
How Do Journal Entries Differ in a Standard Cost System? 1291 Sales Mix 1391
Journal Entries 1291 How Do Managers Make Outsourcing and Processing
Standard Cost Income Statement 1295 Further Decisions? 1392
■■Review 1297 Outsourcing 1392
Sell or Process Further 1396
■■Critical Thinking 1320 ■■Review 1399
24
Chapter
Responsibility Accounting and Performance
Evaluation 1324
Chapter 26
Why Do Decentralized Companies Need Responsibility Capital Investment Decisions 1426
Accounting? 1325 What Is Capital Budgeting? 1427
Advantages of Decentralization 1325 The Capital Budgeting Process 14427
Disadvantages of Decentralization 1326 Focus on Cash Flows 1429
Responsibility Accounting 1327 How Do The Payback and Accounting Rate of Return
What Is A Performance Evaluation System, and How Is It Methods Work? 1431
Used? 1330 Payback 1431
Goals of Performance Evaluation Systems 1330 Accounting Rate of Return (ARR) 1434
Limitations of Financial Performance Measurement 1331 What Is the Time Value of Money? 1437
The Balanced Scorecard 1331 Time Value of Money Concepts 1438
How Do Companies Use Responsibility Accounting to Evaluate Present Value of a Lump Sum 1440
Performance in Cost, Revenue, and Profit Centers? 1334 Present Value of an Annuity 1441
Controllable Versus Noncontrollable Costs 1334 Present Value Examples 1441
Responsibility Reports 1335 Future Value of a Lump Sum 1443
Future Value of an Annuity 1443
How Does Performance Evaluation in Investment Centers
Differ from Other Centers? 1339 How Do Discounted Cash Flow Methods Work? 1444
Return on Investment (ROI) 1340 Net Present Value (NPV) 1444
Residual Income (RI) 1343 Internal Rate of Return (IRR) 1449
Limitations of Financial Performance Measures 1344 Comparing Capital Investment Analysis Methods 1452
Sensitivity Analysis 1453
How Do Transfer Prices Affect Decentralized Capital Rationing 1456
Companies? 1346
Objectives in Setting Transfer Prices 1346 ■■Review 1457
Setting Transfer Prices 1347 ■■Assess Your Progress 1463
■■Review 1349 ■■Critical Thinking 1476
■■Assess Your Progress 1355 ■■Comprehensive Problem for Chapters 25 and 26 1477
■■Comprehensive Problem for Chapters 22–24 1367
Appendix A— Present Value Tables and Future Value Tables A-1
25
Appendix B— Accounting Information Systems B-1
Chapter GLOSSARY G-1
Short-Term Business Decisions 1373 INDEX I-1
How Is Relevant Information Used to Make Short-Term PHOTO CREDITS P-1
Decisions? 1374
Relevant Information 1374
xii Contents

Changes to This Edition
General
Revised end-of-chapter short exercises, exercises, problems, continuing problems, comprehensive problems, and critical
thinking cases.
NEW! Using Excel. This end-of-chapter problem introduces students to Excel to solve common accounting problems as they would
in the business environment.
NEW! Tying It All Together feature ties together key concepts from the chapter using the company highlighted in the chapter opener.
The in-chapter box feature presents scenarios and questions that the company could face and focuses on the decision-making
process. The end-of-chapter business case helps students synthesize the concepts of the chapter and reinforce critical thinking.
NEW! A Continuing Problem starts in Chapter 1 and runs through the financial chapters, exposing students to recording entries for
a service company and then moving into recording transactions for a merchandiser later in the text. The managerial chapters’
continuing problem has been revised for this edition and emphasizes the relevant topics for that chapter using a continuous
company.
Chapter 1
NEW! Added discussion about why accounting is important to non-accounting majors.
Chapter 3
Updated discussion of the revenue recognition principle for the newly released standard.
Added a discussion on how to calculate interest for notes receivable and notes payable.
Changed interest calculations to use a 365-day year rather than a 360-day year to better reflect how actual lenders calculate interest.
Chapter 4
Increased the usage of the classified balance sheet as a requirement for end-of-chapter problems.
Changed the balance sheet presentation to reflect Property, Plant, and Equipment rather than Plant Assets.
Chapter 5
REVISED! Discussion on sales of merchandise revised to reflect the newly released revenue recognition standard, including
reporting sales on account at the net amount and introduction of the Sales Discounts Forfeited account.
Changed income statement presentation to reflect Other Income and (Expenses) instead of Other Revenue and (Expenses) to better
reflect how actual income statements are presented.
NEW! Added Appendix 5A that discusses multiple performance obligations.
Chapter 6
NEW! Added a comprehensive problem for Chapters 5 and 6 which includes the complete accounting cycle for a merchandising
company with ratio analysis.
Chapter 7
NEW! Added coverage of credit card sales. In previous editions, this topic was covered in Chapter 8.
Chapter 8
Expanded coverage of estimating bad debts to help students understand why the Allowance for Bad Debts account may have either a
debit or credit unadjusted balance due to previously overestimated or underestimated adjustments.
Chapter 9
NEW! Added comprehensive problem for Chapters 7–9 which includes transactions and analysis for cash, receivables, and
long-term assets.
Chapter 10
REVISED! Discussion on debt and equity securities revised to reflect newly released financial instrument standard including the
elimination of trading investments (equity) and available-for-sale investments (equity).

xiii

Chapter 11
Updated the payroll section for consistency with current payroll laws at the time of printing.
Added a section to illustrate how companies record the payment of payroll liabilities.
Chapter 12
NEW! Added discussion on future value, including determining the future value of a lump sum and of an annuity.
Chapter 13
NEW! Moved the corporate income statement, including calculating earnings per share, from the Chapter 15 Appendix to
Chapter 13. The discussion on the Extraordinary Items section has been removed to align with current standards.
NEW! Added comprehensive problem for Chapters 11–13 which includes payroll, other current liabilities, long-term liabilities, and
stockholders’ equity transactions and analysis.
Chapter 14
Modified the wording in Changes to Current Assets and Current Liabilities section of preparing the statement of cash flows, indirect
method, to emphasize adjustments are made to net income to convert from accrual basis to cash basis.
Chapter 15
Rearranged the liquidity ratios from most stringent to least stringent (cash ratio, acid-test ratio, current ratio).
NEW! Added problem (both A and B series) that has students complete a trend analysis and ratios to analyze a company for its
investment potential.
Chapter 16
Expanded the discussion of managerial accounting to include manager’s role in the organization and managerial accounting
functions.
Clarified and expanded the discussion of how companies classify costs used in managerial accounting.
Revised the discussion on manufacturing cost flows, including better explanation of how cost of goods manufactured and cost of
goods sold are calculated.
Expanded discussion on business trends that are affecting managerial accounting.
Chapter 17
Expanded the discussion on cost accounting systems, including why companies choose either process or job-order costing.
Clarified the discussion on the allocation and adjustment of manufacturing overhead.
Chapter 18
REVISED! For consistency throughout the chapter, all company examples now use the same company, Puzzle Me, to better
understand how costs flow through a process costing system and are reflected on the production cost report.
Expanded and clarified discussion on equivalent units of production.
REVISED! The discussion on preparing a production cost report was split into two learning objectives (first department and
subsequent departments) allowing faculty to omit the discussion on subsequent departments.
REVISED! Discussion on preparing a production cost report for the first department now realistically reflects beginning inventory.
Updated the discussion on how the weighted-average method is different than the FIFO method when preparing the production
cost report.
Chapter 19
Clarified the differences between the use of a single plantwide rate versus a multiple department rate when allocating overhead.
Expanded the discussion of how service companies can use activity-based management.
xiv

Chapter 20
Moved discussion of breakeven point before coverage of target profit for better student understanding.
Clarified the high-low method when determining a company’s variable and fixed costs.
NEW! Discussion on how sensitivity analysis could be used and the differences between predicted cost behavior versus actual man-
agement behavior.
Chapter 21
Expanded discussion on the differences between absorption and variable costing and the impact on operating income.
Chapter 22
Expanded discussion benefits of budgets, including benchmarking.
NEW! Added discussion on types of budgets, including participative, zero-based, and continuous budgets.
Moved the coverage of merchandising budgets from the appendix into the chapter. This allows faculty to choose to cover both
manufacturing and merchandising budgets or either. Each section is developed on a stand-alone basis.
Clarified the steps involved in the different budgets for better student understanding.
Chapter 23
Expanded the discussion on performance reports using static budgets, including advantages and disadvantages.
Chapter 26
NEW! Added discussion on future value, including determining the future value of a lump sum and of an annuity.
http://www.pearsonhighered.com/Horngren
xv

Financial & Managerial Accounting . . .
Expanding on Proven Success
Accounting Cycle Tutorial
MyAccountingLab’s interactive tutorial helps students
master the Accounting Cycle for early and continued
success in the Introduction to Accounting course. The
tutorial, accessed by computer, smartphone, or tablet,
provides students with brief explanations of each con-
cept of the Accounting Cycle through engaging, inter-
active activities. Students are immediately a ssessed on
their understanding and their performance is recorded
in the MyAccountingLab Gradebook. Whether the
Accounting Cycle Tutorial is used as a remediation
self-study tool or course assignment, students have
yet another r esource within MyAccountingLab to help
them be successful with the accounting cycle.
NEW!
ACT Comprehensive Problem
The A ccounting Cycle Tutorial now includes a comprehensive p roblem that a llows students to work with the same
set of transactions throughout the accounting cycle. The comprehensive problem, which can be assigned at the beginning or
the end of the full cycle, reinforces the lessons learned in the a ccounting cycle tutorial activities by emphasizing the connec-
tions between the accounting cycle concepts.
Study Plan
The Study Plan acts as a tutor, providing personalized recommendations for each of your students based on his or her abil-
ity to master the learning objectives in your course. This allows students to focus their study time by pinpointing the precise
areas they need to review, and allowing them to use customized practice and learning aids–such as videos, eText, tutorials, and
more–to get them back on track. Using the report available in the Gradebook, you can then tailor course lectures to prioritize
the content where students need the most support–offering you better insight into classroom and individual performance.
Dynamic Study Modules

Help students study effectively on their
own by continuously assessing their activity
and performance in real time. Here’s how
it works: students complete a set of ques-
tions with a unique answer format that also
asks them to indicate their confidence level.
Questions repeat until the student can an-
swer them all correctly and confidently.
Once completed, Dynamic Study Modules
explain the concept using materials from
the text. These are available as graded as-
signments prior to class, and accessible on
smartphones, tablets, and computers. NEW!
Instructors can now remove questions from
Dynamic Study Modules to better fit their
course. Available for select titles.
xvi

Learning Catalytics
Learning Catalytics helps you generate class discussion,
customize your lecture, and promote peer-to-peer learning
with real-time analytics. As a student response tool, Learn-
ing Catalytics uses students’ smartphones, tablets, or lap-
tops to engage them in more interactive tasks and thinking.
• NEW! Upload a full PowerPoint® deck for easy cre-
ation of slide questions.
• Help your students develop critical thinking skills.
• Monitor responses to find out where your students are
struggling.
• Rely on real-time data to adjust your teaching strategy.
• Automatically group students for discussion, team-
work, and peer-to-peer learning.
Animated Lectures
These pre-class learning aids are available for every
learning objective and are professor-narrated Pow-
erPoint summaries that will help students prepare
for class. These can be used in an online or flipped
classroom experience or simply to get students ready
for lecture.
Chapter Openers
246 chapter 4
Chapter openers set up the concepts to be covered in the chapter using stories students can relate to. The implications
Adjustment data:
of those concepts on a company’s reporting and decision making processes are then discussed.a. Office Supplies on hand, $600.
b. Accrued Service Revenue, $1,800.
c. Accrued Salaries Expense, $500.
Tying It All Together

d. Prepaid Insurance for the month has expired.
e. Depreciation was recorded on the truck for the month.
NEW! 6. Prepare an adjusted trial balance as of January 31, 2019.
This feature ties together key concepts from the chapter using the company h ighlighted in the chapter opener.
7. Prepare Murphy Delivery Service’s income statement and statement of
retained earnings for the month ended January 31, 2019, and the classified
The in-chapter box feature presents scenarios and questions that the company could face and focusesdecreasing orderthe
on decision-making
balance sheet on that date. On the income statement, list expenses in
by amount—that is, the largest expense first, the smallest
expense last.
process. The end of chapter business case helps students synthesize the concepts of the chapter and reinforce
8. Calculate critical
the following ratios as of Januarythinking.
31, 2019, for Murphy Delivery Ser-
vice: return on assets, debt ratio, and current ratio.
Completing the Accounting Cycle 199
TYING IT ALL TOGETHER > Tying It All Together 4-1

Before you begin this assignment, review the Tying It All Together feature in the chapter. It will also be helpful if you review
Hyatt Hotels Corporation was founded in 1957 when Jay Pritz- closed at the end of the period. Revenues, expenses, and dividends Hyatt Hotels Corporation’s 2015 annual report ( https://www.sec.gov/Archives/edgar/data/1468174/000146817416000152/
ker purchased the first Hyatt hotel next to the Los Angeles Inter- are all temporary accounts. Some examples of temporary accounts h10-k123115.htm ).
CHAPTER 4
national Airport. Today, Hyatt Hotels owns and operates hotels in that Hyatt Hotels might have include Owned and Leased Hotels Hyatt Hotels Corporation is headquartered in Chicago and is a leading global hospitality company. The company develops,
owns, and operates hotels, resorts, and vacation ownership properties in 52 different countries. For the year ended December 31,
52 countries around the world. For the year ended December 31, Revenue; Selling, General, and Administrative Expense; Interest
2015, Hyatt Hotels reported the following select account information (in millions):
2015, the company reported revenues totaling $4.3 billion with Expense; and Dividends.
net income of $124 million. (You can find Hyatt Hotels Corpo- Revenue $ 4,328
ration’s annual report at https://www.sec.gov/Archives/edgar/ When would Hyatt Hotels Corporation prepare its post-
data/1468174/000146817416000152/h10-k123115.htm) closing trial balance? What type of accounts would be Selling, general, and administrative expense 4,005
reported on this trial balance? Other Expenses 61
Would Hyatt Hotels Corporation record closing entries A post-closing trial balance is a list of all permanent accounts
and why? Interest Expense 68
and their balances at the end of the accounting period and is
Hyatt Hotels would record closing entries in order to get the prepared after the closing process. Hyatt Hotels would report Income Tax Expense 70
accounts ready for next year. All companies record closing entries only permanent accounts on its post-closing trial balance. Some Dividends 0
in order to zero out all revenue and expense accounts. In addition, examples of permanent accounts that Hyatt Hotels might have
the closing process updates the Retained Earnings account bal- include assets, such as Cash and Property; liabilities, such as Retained Earnings, December 31, 2014 2,165
ance for net income or loss during the period and any dividends Accounts Payable; and equity, such as Common Stock and
paid to stockholders. Retained Earnings. Requirements
1. Journalize Hyatt Hotels Corporation’s closing entries at December 31, 2015.
Why are temporary accounts important in the closing
2. Determine Hyatt Hotels Corporation’s ending Retained Earnings balance at December 31, 2015.
process? What type of temporary accounts would Hyatt
Hotels Corporation have? 3. Review the Hyatt Hotels Corporation’s balance sheet included in the 2015 annual report and find ending Retained Earnings,
December 31, 2015. Does your ending Retained Earnings calculated in Requirement 2 match?
Temporary accounts are important in the closing process because
these accounts relate to a particular accounting period and are

xvii
Try It!
Benson Auto Repair had the following account balances after adjustments. Assume all accounts had normal balances.
Cash $ 4,000 Common Stock $ 20,000

Accounts Receivable 3,200 Retained Earnings, January 1 15,700
M04_HORN6833_06_SE_C04.indd 246 12/20/16 11:41 PM
Prepaid Rent 1,900 Dividends 2,100

Office Supplies 3,000 Service Revenue 1,600
Equipment 34,800 Depreciation Expense—Equipment 300
the business earned by providing e-learning services for clients.
The asset Cash increased, so we debit Cash. Revenue increased, so we credit Service
Revenue.
Date Accounts and Explanation Debit Credit

Ac L + Ec
Nov. 8 Cash 5,500 Cashc = Service
Service Revenue 5,500 Revenuec
Performed services and received cash.
EffectCashon the Accounting Equation

Service Revenue
Nov.Next to every
1 30,000 20,000journal
Nov. 2entry
in both financial
5,500 and managerial
Nov. 8 chapters, these illustrations help
Nov.reinforce
8 5,500
the connections between recording transactions and the effect those transactions have
130 chapter 3
on the accounting equation.
Transaction 5—Earning of ServiceBook Revenue
ValueonTheAccount
balance sheet reports both Furniture and Accumulated Depreciation—
On November 10, Smart Touch Learning performed
Furniture. services
Because it is for clients, for
a contra whichAccumulated
account, the Depreciation—Furniture is
clients will pay the company later. The business earned
subtracted $3,000
from of service
Furniture. Therevenue onnet
resulting account.
amount (cost minus accumulated depreciation)
This transaction Book increased
Value Accounts Receivable,
of a plant so weitsdebit
asset is called bookthis asset.
value. TheService
book value represents the cost invested in the
Revenue is increased
A depreciable with
asset’s costa minus
credit. assetPlant Assets,
that the Natural
business has Resources, and Intangibles
not yet expensed. For Smart Touch Learning’s 513furniture, the
accumulated depreciation. book value on December 31 is as follows:
Like any other asset, a patent may be purchased. Suppose Smart Touch Learning pays
Date on January 1.Accounts
$200,000 to acquire a patent and Explanation
The accounting Debit
clerk records the following Credit
entry Ac L + Ec
at acquisition: Nov. 10 Accounts Receivable 3,000
Book value of furniture: Accounts = Service
Service Revenue 3,000 Receivablec Revenuec
Furniture $ 18,000
Date Performed
Accounts and services on account.
Explanation Debit Less: Accumulated
Credit AcT
Depreciation—FurnitureL + (300)
E
Jan. 1 Patent Patentc
Book value of furniture
200,000 = $ 17,700
Cash 200,000 CashT
To record purchaseInstructor Tips & Tricks

Accounts Receivable
of patent. Service Revenue
Nov. Found
10 3,000 throughout
the text, 5,500 notes
these handwritten Nov. 8mimic the experience of having an experi-
Depreciation on the3,000
buildingNov.
purchased on December 1 would be recorded in a simi-
enced teacher walk alarstudent
manner.through
Supposeconcepts on the10depreciation
that the monthly “board.” Many include
is $250. mnemonic
The following devices
adjusting entry
or examples
Smart Touch Learning believes to help
this patent’s would
useful liferecord
students depreciation
remember
is only thefor
five years December:
rules
because ofit isaccounting.
likely that a new, moreNotice the process
efficient differences
willand the similarities
be developed between
within Transactions
that time. 4 and 5. In both
Amortization
transactions, Service Revenue was increased
expense is calculated using the straight-line method as follows:(credited) because in both cases the company
had earned
AT revenue. However,
L + in Transaction
ET 4, the company wasAccounts
Date paid at the
and time of ser-
Explanation Debit Credit
vice. In Transaction 5, on theDepreciation
Accumulated other hand, the company
Dec. will receive
31 Depreciation cash later (Accounts
Expense—Building 250
Receivable). =
Thisexpense
difference isExpense—
key-because
Depreciation—
Amortization = (Cost Residualthe amount
value) of
/ Useful revenue is
life
Accumulated
not determined by
Depreciation—Building 250
when c
the company
Building receives cash. c are recorded when the company does the work or
Revenues
Building
= ($200,000 - $0) / 5 yearsTo record depreciation on building.
provides the service.
= $40,000 per year
Transaction 6—Payment of Expenses with Cash
Smart Touch Learning paid the following cash expenses on November 15: office rent,
$2,000, and employee salaries, $1,200. We need to debit each expense account to record its
For most
increase and creditintangibles, the residual
Cash, an asset, for the value will be zero.
total decrease. Remember, an increase in a contra asset, such as Accumulated
Depreciation, decreases total assets. This is because a contra asset
has a credit balance and credits decrease assets.
The company’s accounting clerk would record the following adjusting entry for
amortization:
Had Smart Touch Learning not recorded the adjusting entries for depreciation on
Date Common Questions,
Accounts and Explanation
the furniture andAnswered
Debit Creditplant assetsAT
building, would have been
L overstated
+ and
ET expenses would
Dec. 31 Amortization Our authors
Expense—Patenthave spent yearsunderstated.
have been in the classroom
40,000 answering
PatentT students’
After recording questions
the adjusting entries, and
property, have
plant,
Amortization
andfound
equip-
M02_HORN6833_06_SE_C02.indd 69
ment (plant assets) are reported at the correct = amount, as shown
net
12/17/16 2:25 PM
Patent patterns in the concepts or rules that consistently

40,000 confuse students. These commonly asked31
on
Expense—the December
partial balance sheet in Exhibit 3-2. Patent c
questions
To record amortization are located in the margin of the text next to where the answer or clarification
of patent. can be
found highlighted in purple text.
Notice that Smart Touch Learning credited the amortization directly to the intangible
asset, Patent, instead of using an Accumulated Amortization account. A company may
credit an intangible asset directly when recording amortization expense, or it may use the
account Accumulated Amortization. Companies frequently choose to credit the asset Why was the
account directly because the residual value is generally zero and there is no physical account Patent
asset to dispose of at the end of its useful life, so the asset essentially removes itself
credited instead
from the books through the process of amortization.
At the end of the first year, Smart Touch Learning will report this patent at $160,000 of Accumulated
($200,000 cost minus first-year amortization of $40,000), the next year at $120,000, and so Amortization—
forth. Each year for five years the value of the patent will be reduced until the end of its Patent?
five-year life, at which point its book value will be $0.
Copyrights and Trademarks 130
M03_HORN6833_06_SE_C03.indd 11/4/16 2:35 PM
A copyright is the exclusive right to reproduce and sell a book, musical composition, film, Copyright
Exclusive right to reproduce and sell
xviii other work of art, or intellectual property. Copyrights also protect computer software pro- a book, musical composition, film,
grams, such as Microsoft® Windows® and the Microsoft® Excel® spreadsheet software. Issued other work of art, or intellectual
by the federal government, a copyright is granted for the life of the creator plus 70 years. property.

Try It! Boxes
Found after each learning objective, Try Its! give students opportunities to apply the concept
they’ve just learned by completing an accounting problem. Links to these exercises appear
throughout
122 the chapter
eText, allowing
3 students to practice in MyAccountingLab without interruption.
Try It!
Total Pool Services earned $130,000 of service revenue during 2018. Of the $130,000 earned, the business received $105,000 in
cash. The remaining amount, $25,000, was still owed by customers as of December 31. In addition, Total Pool Services incurred
$85,000 of expenses during the year. As of December 31, $10,000 of the expenses still needed to be paid. In addition, Total Pool
Services prepaid $5,000 cash in December 2018 for expenses incurred during the next year.
1. Determine the amount of service revenue and expenses for 2018 using a cash basis accounting system.
2. Determine the amount of service revenue and expenses for 2018 using an accrual basis accounting system.
Check your answers online in MyAccountingLab or at http://www.pearsonhighered.com/Horngren.
For more practice, see Short Exercises S3-1 and S3-2. MyAccountingLab
WHAT CONCEPTS AND PRINCIPLES APPLY

TO ACCRUAL BASIS ACCOUNTING?
Try It! Solution Videos IFRS
Learning Objective 2 As we have seen, the timing and recognition of revenues and expenses are the key differ-
Information on IFRS provides guidance
Author-recorded and accompanying
Define and apply the time period
Try It! Exercises, these videos walk
ences between the cash basis and accrual basis methods of accounting. These differences
students through
concept, revenue the problem
recognition, and can and by understanding the time period concept and the revenue recognitiondiffers from U.S. GAAP
the solution.
be explained on how IFRS
matching principles
and matching principles. throughout the financial chapters.
The Time Period Concept
Smart Touch Learning will know with 100% certainty how well it has operated only if the
company sells all of its assets, pays all of its liabilities, and gives any leftover cash to its
stockholders. For obvious reasons, it is not practical to measure income this way. Because
Time Period Concept businesses need periodic reports on their affairs, the time period concept assumes that a
Assumes that a business’s activities business’s activities can be sliced into small time segments and that financial statements can
can be sliced into small time be prepared for specific periods, such as a month, quarter, or year.
segments and that financial
statements can be prepared for The basic accounting period is one year, and most businesses prepare annual financial
specific periods, such as a month, statements. The 12-month accounting period used for the annual financial statements is
quarter, or year. called a fiscal year. For most companies, the annual accounting period is the calendar year,
Fiscal Year
from January 1 through December 31. Other companies use a fiscal year that ends on a date
An accounting year of any 12 other than December 31. The year-end date is usually the low point in business activity for
consecutive months that may the year. Retailers are a notable example. For instance, Wal-Mart Stores, Inc., and J. C. Penney
or may not coincide with the Company, Inc., use a fiscal year that ends around January 31 because the low point of their
calendar year. business activity comes about a month after the holidays.
Revenue Recognition Principle
Requires companies to record The Revenue Recognition Principle
Decision Boxes
revenue when (or as) the entity
The revenue recognition principle1 tells accountants when to record revenue and requires
satisfies each performance
companies follow aand
This feature provides common questions
obligation. five step process:solutions business owners face. Students
potential
Step 1: Identify
are asked to determine the course the contract
of action with thetake
they would basedAon
customer. contract is an agreement
concepts coveredbetween
in the
two or more parties that creates enforceable rights and obligations.
chapter and are then given potential solutions. Process Costing 987
Step 2: Identify the performance obligations in the contract. A performance obli-
gation is a contractual promise with a customer to transfer a distinct good or service.
DECISIONS
Can we cut these costs?
1
On May 28, 2014, the FASB and IASB issued new guidance on accounting for revenue recognition, Revenue from Contracts with
The management team of Puzzle Me is looking Customersat(Topic
the 606).
production of $0.165
This new standard willper puzzle
become (+3.30for* public
effective 5%) and decrease
business total
entities withcosts from
annual reporting periods
cost reports for July, and discussing opportunities
beginning afterfor improve-
December $5.30 to $5.135 per puzzle. Based on the completed production
15, 2017.
ment. The production manager thinks the production process is of 38,000 puzzles in July, the total cost savings would be $6,270
very efficient, and there is little room for cost savings in conversion per month (+0.165 per puzzle * 38,000 puzzles). The purchasing
costs. The purchasing manager tells the team that he was recently manager recommends using the new supplier.
approached by a supplier with an excellent reputation for quality.
This supplier submitted a bid for cardboard that was a little thinner Alternate Solution
but would allow the company to decrease direct materials costs by
M03_HORN6833_06_SE_C03.indd 122 The marketing manager has a different perspective. He points 11/4/16 2:34 PM
5%. What should the team do?
out that most of the puzzles produced are for toddlers. Based
on market research, the adults who purchase these puzzles like
Solution the sturdy construction. If Puzzle Me changes materials and the
The production cost reports for the Assembly and Cutting Depart- puzzles do not stand up well to the treatment they receive by
ments show direct materials costs of $2.80 and $0.50 per puzzle, young children, the company could rapidly lose market share.
respectively, for total direct materials cost of $3.30 per puzzle. A The marketing manager does not recommend using a thinner
decrease of 5% in direct materials costs would result in a savings cardboard.
• Pricing products. Puzzle Me must set its sales price high enough to cover the manu-

facturing cost of each puzzle plus selling and administrative costs. The production cost xix
report for the Cutting Department, Exhibit 18-13, shows that the total production cost
of manufacturing a puzzle is $5.30 ($4.40 per EUP for transferred in, $0.50 per EUP for
direct materials, and $0.40 per EUP for conversion costs). Obviously, the puzzle must be
priced more than this for the company to be profitable.
• Identifying the most profitable products. Sales price and cost data help managers
figure out which products are most profitable. They can then promote these products to
help increase profits.
• Preparing the financial statements. Finally, the production cost report aids financial
Winters Landscape Services accrued $4,000 of Salaries Expense at December 31. Winters paid the next payroll at January 10 of
$6,000. This payment included the accrued amount at December 31, plus $2,000 for the first few days of January.
23A. Record the adjusting entry to accrue Salaries Expense.
24A. Record the reversing entry.
25A. Journalize the cash payment.
Check your answers online in MyAccountingLab or at http://www.pearsonhighered.com/Horngren.
CHApTeR 4
For more practice, see Short Exercise S4A-15. MyAccountingLab
REVIEW
> Things You Should Know Things You Should Know
1. How do we prepare financial statements? Provides students with a brief review of each
242 chapter 4
■ Financial statements are prepared from the adjusted trial balance in the following learning objective presented in a question
order:
1. Income statement—reports revenues and expenses and calculates net income or
and answer
e. Unearned Revenue format.
earned during December, $4,200.
net loss during the period f. Accrued Service Revenue, $1,000.
2. Statement of retained earnings—shows how retained earnings changed during 2019the
transactions:
period due to net income or net loss and dividends a. On January 4, Myla’s Motors paid wages of $1,900. Of this, $1,300 related to the
3. Balance sheet—reports assets, liabilities, and stockholders’ equity as of the lastaccrued
day wages recorded on December 31.
of the period b. On January 10, Myla’s Motors received $1,700 for Service Revenue. Of this, $1,000
■ A classified balance sheet classifies each asset and each liability into specific categories.
related to the accrued Service Revenue recorded on December 31.
2. How could a worksheet help in preparing financial statements? Requirements

■ The columns of a worksheet can be extended to help in preparing the financial1. Journalize adjusting entries.
statements. 2. Journalize reversing entries for the appropriate adjusting entries.
■ The income statement section will include only revenue and expense accounts.3. Refer to the 2019 data. Journalize the cash payment and the cash receipt that
■ The balance sheet section will include asset and liability accounts and all equity occurred in 2019.
accounts except revenues and expenses.
CHAPTER 1
CRITICAL THINKING
52 chapter 1
Using Excel > Using Excel

CRITICAL THINKING
NEW! M04_HORN6833_06_SE_C04.indd 208 11/4/16 2:40 PM
Problems
CHApTeR 4
P4-41 Using Excel to prepare financial statements, closing entires, and the post-closing trial balance
This end of chapter problem intro Download an Excel template for this problem online in MyAccountingLab or at http://www.pearsonhighered.com/Horngren.
> Using Excel Cedar River Corporation started operations on July 1, 2018. On July 31, a trial balance was prepared, adjusting entries were
duces students to Excel to solve common journalized and posted, and an adjusted trial balance was completed. A worksheet is to be used to help prepare the financial
P1-54 Using Excel to prepare transaction analysis statements and the post-closing trial balance.
accounting problems as they would in Requirements
Download an Excel template for this problem online in MyAccountingLab or at http://www.pearsonhighered.com/Horngren.
theoperations
Echo Lake Corporation started businesson Novemberenvironment. Students
1, 2018. Nine transactions occur during November.
1. UseFinancial
Excel to statements
complete the Income Statement and Balance Sheet columns of the worksheet.
are prepared at the end of the month.
will work from a template that will aid a. Use formulas to total the columns.
Requirements b. Use a formula to determine the amount of the net income or net loss.
them in solving the problem related to
1. Use Excel to prepare a transaction analysis of the nine transactions. Use the blue shaded areas for inputs. c. Format the cells requiring dollar signs.
a. For each transaction, recordaccounting
the amount (eitherconcepts taughtunder
an increase or decrease) in the chap-
the correct d. Boldface
account. Enter only non-zerothe totals.
amounts.
If an account is not affected by the transaction, leave the amount blank. Be sure to use a minus sign (−)2.if the amount
Prepare the is a
income statement, the statement of retained earnings, and a classified balance sheet.
decrease. ter. Each chapter focuses on different a. Use the Increase Indent button on the Home tab to indent items.
Excel skills.
b. The row totals will be calculated automatically.
b. Use formulas to sum items.
c. The accounting equation (Assets = Liabilities + Equity) should remain in balance after each transaction. The accounting
equation is calculated automatically to the right of the transaction table. 3. Journalize the closing entries. The account titles are available when you click on the down-arrow.
2. Prepare the income statement, statement of retained earnings, balance sheet, and statement of cash flows 4. for the the closing
Postcompany. entries to the T-accounts.
Each
financial statement appears on a separate worksheet tab. Fill in the blue shaded areas using a formula that references
5. Completethe the
account
post-closing trial balance using formulas referencing the T-accounts. The account titles are available when you click
balances at the end of the month in the Transaction Analysis tab. the down-arrow.
End-of-Chapter Continuing and Comprehensive Problems a. Format the cells requiring dollar signs.
b. Boldface the totals.
> Continuing Problem NEW!

Continuing Problem—Starts in
Chapter 1 and runs through the financial
P1-55 is the first problem in a continuing problem that will be used throughout the
chapters to reinforce the concepts learned. chapters, exposing students to recording entries for a
P1-55 Using the accounting equation for transaction analysis, preparing service company and then moving into recording trans-
financial statements, and calculating return on assets (ROA) actions for a merchandiser later in the text. The manage-
Canyon Canoe Company is a service-based company that rents canoes for use
on local lakes and rivers. Amber and Zack Wilson graduated from college about rial chapters’ continuing problem has been revised for
10 years ago. They both worked for one of the “Big Four” accounting firms this edition and emphasizes the relevant topics for that
and became CPAs. Because they both love the outdoors, they decided to begin a
new business that will combine their love of outdoor activities with their busi-
M04_HORN6833_06_SE_C04.indd 242
chapter using a continuous company. 11/4/16 2:40 PM
ness knowledge. Amber and Zack decide that they will create a new corporation,
Canyon Canoe Company, or CCC for short. The business began operations on
November 1, 2018.
Practice Set—Starts in Chapter 2 and goes through
the financial chapters and provides another opportunity
Nov. 1 Received $16,000 cash to begin the company and issued common stock to
Amber and Zach. for students to practice the entire accounting cycle. The
2 Signed a lease for a building and paid $1,200 for the first month’s rent. practice set uses the same company in each chapter, but
3 Purchased canoes for $4,800 on account.
is often not as extensive as the continuing problem.
4 Purchased office supplies on account, $750.
7 Earned $1,400 cash for rental of canoes.
13 Paid $1,500 cash for wages.
15 Paid $50 dividends to stockholders.
16 Received a bill for $150 for utilities. (Use separate payable account.)
M01_HORN6833_06_SE_C01.indd 52
xx 11/2/16 7:16 PM

Comprehensive Problem 1 for Chapters 1–4—Covers the entire accounting cycle
for a service company.
Comprehensive Problem 2 for Chapters 1–4—A continuation of Comprehensive

Problem 1. It requires the student to record transactions for the month after the closing process.
Comprehensive Problem for Chapters 5 and 6—Covers the entire

NEW!
accounting cycle for a merchandise company, including analysis.
NEW!
Comprehensive Problem for Chapters 7–9—Covers cash, receivables,
and long-term assets transactions and anaylsis.
Comprehensive Problem for Chapters 11–13—Covers payroll, other

NEW!
current liabilities, long-term liabilities, and stockholders’ equity transactions and analysis.
Comprehensive Problem for Appendix B—Uses special journals and subsid-

iary ledgers and covers the entire accounting cycle for a merchandise company. Students can Cost-Volume-Profit Analysis 1137
complete this comprehensive problem using the MyAccountingLab General Ledger or Quick-
books™ software. COMPREHENSIVE PROBLEM
Comprehensive Problem for > Comprehensive Problem for Chapters 16–20
Chapters 16–20—Covers fundamental The Jacksonville Shirt Company makes two types of T-shirts: basic and custom. Basic
shirts are plain shirts without any screen printing on them. Custom shirts are created
managerial accounting concepts: job order using the basic shirts and then adding a custom screen printing design.
costing, process costing, cost management The company buys cloth in various colors and then makes the basic shirts in
two departments, Cutting and Sewing. The company uses a process costing system
systems, and cost-volume-profit analysis. (weighted-average method) to determine the production cost of the basic shirts. In the
Cutting Department, direct materials (cloth) are added at the beginning of the process
Comprehensive Problem for and conversion costs are added evenly through the process. In the Sewing Depart-
Chapters 22–24—Covers planning and ment, no direct materials are added. The only additional material, thread, is considered
an indirect material because it cannot be easily traced to the finished product. Conver-
control decisions for a manufacturing com- sion costs are added evenly throughout the process in the Sewing Department. The
finished basic shirts are sold to retail stores or are sent to the Custom Design Depart-
pany, including a master budget, flexible ment for custom screen printing.
budget, variance analysis, and performance The Custom Design Department creates custom shirts by adding screen print-
ing to the basic shirt. The department creates a design based on the customer’s request
evaluation. and then prints the design using up to four colors. Because these shirts have the cus-
tom printing added, which is unique for each order, the additional cost incurred is
Comprehensive Problem for determined using job order costing, with each custom order considered a separate job.
Chapters 25–26—Covers decision mak- For March 2018, the Jacksonville Shirt Company compiled the following data for
the Cutting and Sewing Departments:
ing, both short-term business decisions and
Department Item Amount Units
capital budgeting decisions.
Cutting Beginning balance $ 0 0 shirts
Started in March 1,200 shirts
Direct materials added in March 1,920
Enhanced eText Conversion costs

Completed and transferred to Sewing
1,320
??? 1,200 shirts
The Enhanced eText keeps students engaged in learning onEnding theirbalance
own time, while helping 0 0 shirts
them achieve greater conceptual understanding of course Sewing material. Thebalance,
Beginning worked examples,
transferred in, $1,350;ani-
conversion costs, $650
mations, and interactive tutorials bring learning to life, and algorithmic practice allows students $ 2,000 500 shirts
Transferred in from Cutting ??? ???
to apply the very concepts they are reading about. Combining resources that illuminate content
Conversion costs added in March 1,196
with accessible self-assessment, MyLab with Enhanced eText provides Completedstudents withto aFinished
complete
CHAPTER 20
and transferred Goods ??? 1,000 shirts
digital learning experience—all in one place. Ending balance, 60% complete ??? ???
And with the Pearson eText 2.0 mobile app (available For the samefor
time select titles)
period, the students
Jacksonville can compiled the following data
Shirt Company
for the Custom Design Department:
now access the Enhanced eText and all of its functionality from their computer, tablet, or
mobile phone. Because students’ progress is synced across all of Jobtheir devices,
Quantity they
Design Fee can stop Status
Printing
what they’re doing on one device and pick up again later on another 367 one—without
400 Yes breaking
3 colors Complete
368 150 No 2 colors Complete
their stride.
369 100 Yes 5 colors Complete
370 500 Yes 4 colors Complete

xxi
M20_HORN6833_06_SE_C20.indd 1137 11/24/16 2:16 PM

Dear Colleague,
Thank you for taking the time to review Horngren’s Financial and Managerial Accounting. We are
excited to share our innovations with you as we expand on the proven success of our revision to
the Horngren franchise. Using what we learned from focus groups, market feedback, and our col-
leagues, we’ve designed this edition to focus on several goals.
First, we again made certain that the textbook, student resources, and instructor supplements
are clear, consistent, and accurate. As authors, we reviewed each and every component to ensure a
student experience free of hurdles. Next, through our ongoing conversations with our colleagues
and our time engaged at professional conferences, we confirmed that our pedagogy and content
represents the leading methods used in teaching our students these critical foundational topics.
Lastly, we concentrated on student success and providing resources for professors to create an
active and engaging classroom.
We are excited to share with you some new features and changes in this latest edition. First,
we have added a new Tying It All Together feature that highlights an actual company and addresses
how the concepts of the chapter apply to the business environment. A Using Excel problem has
also been added to every chapter to introduce students to using Excel to solve common accounting
problems as they would in the business environment. Chapter 5 (Merchandising Operations) has
been updated for the newly released revenue recognition standard. The managerial chapters went
through a significant review with a focus of clarifying current coverage and expanding on content
areas that needed more explanation.
We trust you will find evidence of these goals throughout our text, MyAccountingLab, en-
hanced eText, and in our many new media enhanced resources such as the Accounting Cycle
Tutorial with a new comprehensive problem and animated lectures. We welcome your feedback
and comments. Please do not hesitate to contact us at HorngrensAccounting@pearson.com or
through our editor, Lacey Vitetta, LaceyVitetta@pearson.com.
Tracie L. Miller-Nobles, CPA Brenda Mattison, CMA Ella Mae Matsumura, PhD
xxii

Instructor and Student Resources
Each supplement, including the resources in MyAccountingLab, has been reviewed by the author team to ensure accuracy
and consistency with the text. Given their personal involvement, you can be assured of the high quality and accuracy of all
supplements.
For Instructors
MyAccountingLab
Online Homework and Assessment Manager: http://www.myaccountinglab.com

Instructor Resource Center: http://www.pearsonhighered.com/Horngren
For the instructor’s convenience, the instructor resources can be downloaded from the textbook’s catalog page
(http://www.pearsonhighered.com/Horngren) and MyAccountingLab. Available resources include the following:
Online Instructor’s Resource Manual:
Course Content:
■ Tips for Taking Your Course from Traditional to Hybrid, Blended, or Online
■ Standard Syllabi for Financial Accounting (10-week & 16-week)
■ Standard Syllabi for Managerial Accounting (10-week & 16-week)
■ Sample Syllabi for 10- and 16-week courses
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Online Instructor’s Solutions Manual:
■ Contains solutions to all end-of-chapter questions, short exercises, exercises, and problems.
■ The Try It! Solutions, previously found at the end of each chapter, are now available for download with the ISM.
■ Using Excel templates, solutions, and teaching tips.
■ All solutions were thoroughly reviewed by the author team and other professors.

xxiii

Online Test Bank:
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■ Both conceptual and computational problems are available in true/false, multiple choice, and open-ended formats.
■ Algorithmic test bank is available in MyAccountingLab.
PowerPoint Presentations:
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Demonstration Problem PowerPoint Presentations:
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numbers.
Clicker Response System (CRS) PowerPoint Presentations:
■ 10 multiple-choice questions to use with a Clicker Response System.
Image Library:
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PowerPoint presentations.
Working Papers and Solutions:
■ Available in Excel format.
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Data and Solutions Files:
■ Select end-of-chapter problems have been set up in different software applications, including QuickBooks and General Ledger.
■ Corresponding solution files are provided for QuickBooks.
For Students
MyAccountingLab
Online Homework and Assessment Manager: http://www.myaccountinglab.com

• Pearson eText • Working Papers
• Using Excel templates • Accounting Videos
• Animated Lectures • Student PowerPoint® Presentations
• Demo Docs • Accounting Cycle Tutorial
• Interactive Figures • Flash Cards
Student Resource Web site: http://www.pearsonhighered.com/Horngren

The book’s Web site contains the following:
• Data Files: Select end-of-chapter problems have been set up in QuickBooks software and the related files are available for
download.
• Working Papers
• Try It! Solutions: The solutions to all in-chapter Try Its! are available for download.
• Links to Target Corporation’s Annual Report and Kohl’s Corporation’s Annual Report
http://www.pearsonhighered.com/Horngren
xxiv

Another random document with
no related content on Scribd:
inzicht in de beschavingsgeschiedenis van ons volk.
De spotnamen zijn over al de Nederlanden, Noord en Zuid,

verspreid; in al de Nederlandsche gewesten zijn ze in gebruik. In ’t
eene gewest echter meer dan in het andere. In de Friesche en in de
Vlaamsche gewesten zijn ze het talrijkst. Ook in de oorspronkelijk
Dietsche gewesten van Frankrijk (Fransch-Vlaanderen en Artesië)
komen er voor, en niet minder in de Friesche gouwen van Noord-
Duitschland (Oost-, Wezer- en Noord-Friesland). 1
Als Fries zijn mij de Friesche spotnamen het beste en het volledigste
bekend. Dus komt in deze verhandeling aan de Friesche spotnamen
het leeuwendeel toe, en worden ze in de eerste plaats uitvoerig
besproken en verklaard. Vervolgens worden de spotnamen van de
overige Nederlandsche gewesten, voor zooverre ze mij bekend zijn,
hier allen vermeld. Bij sommigen van die namen heb ik eene kleine
aanteekening gevoegd, zonder echter den oorsprong en de
beteekenis van al die namen in het algemeen [8]na te speuren en
aan te geven. De Oud-Vlaamsche spotnamen die ons overgeleverd
zijn in het allermerkwaardigste gedicht Den langen Adieu, van den
Bruggeling Eduwaert den Dene, worden ten slotte, nog
bijzonderlijk vermeld, en, ten deele althans, in hunnen oorsprong en
in hunne beteekenis nader besproken. Zoo is de indeeling van deze
verhandeling.
De Friesche spotnamen zijn in de Friesche taal gesteld—dat spreekt

geheel van zelven. Daar is nog geen man van Arum ooit voor
„kruiper in het stof van den weg” gescholden; geen man uit Sneek
voor „duimpjevreter”, geen man uit Warns voor „schapenkeutel”.
Maar „M o u d e k r û p e r s ”, zóó heeten de Arummers;
„D ú m k e f r e t t e r s ” de Sneekers; „S k i e p e l o a r t e n ” de
Warnsers. De Friesche spotnamen zijn hier en vervolgens dan ook in
het Friesch vermeld, en daarbij, voor zooverre noodig, verdietscht, of
anderszins in het Nederlandsch verklaard.
In mindere mate is het gelijke ook met andere namen het geval, die
steeds in gouwspraak genoemd worden. Welke Hollander en welke
Vlaming, of welke andere Nederlander, die de gouwspraak van
Twente niet kent, zal den spot naam van de Oldenzalers,
„G r u p p e n d r i e t e r s ”, verstaan? Die Friesche namen, of die
welke in de eene of andere gouwspraak genoemd worden, verliezen
in oorspronkelijkheid, in eigenaardigheid, in kracht, als ze vertaald
worden of in algemeen Nederlandsch overgezet. M o u d e k r û p e r ,
G r u p p e n d r i e t e r , dat is kernachtig, kort en krachtig, volkseigen-
schoon gezegd. Hoe lamlendig en laf staat daar tegenover „Kruiper
in het stof van den weg”, en: „Iemand, die zijne lichamelijke
ontlasting verricht in eene greppel”—’k weet waarlijk niet hoe men dit
best in zoogenoemd beschaafd Nederlandsch zal zeggen of
schrijven.
Leeuwarden is de hoofdstad van Friesland. Met Leeuwarden willen

we beginnen.
De Leeuwarders dragen den spotnaam van „G a l g e l a p p e r s ”. Zij

zijn eigenlijk wel twee spotnamen rijk. Immers heeten ze ook wel
S p e k n e k k e n . Speknek is een bijnaam voor een welgesteld,
lichamelijk ook zeer welvarend man, wiens glad-geschoren [9]nek,
zoo als bij zulke lieden wel ’t geval pleegt te zijn, als ’t ware glimt van
vet (spek), en met plooien van eene dikke, onderhuidsche vetlaag is
voorzien. Maar deze spotnaam voor eenen ouderwetschen, dikken,
kwabbigen burgerman, zoo als ik die in den goeden ouden tijd, in
mijne jeugd te Leeuwarden nog velen heb gekend (een geschoren
nek, en krullokken vóór de ooren, was „mode” in de eerste helft
dezer eeuw)—de spotnaam S p e k n e k is verdrongen door dien van
Galgelapper.
Hoe nu de Leeuwarders aan den spotnaam G a l g e l a p p e r s

gekomen zijn, wil ik hier eens uitvoerig mededeelen, en wel, voor de
verandering, geschreven in de dagelijksche spreektaal der
ouderwetsche Leeuwarder burgerij; geheel zóó als een Leeuwarder
burgerman van den ouden stempel, dat verhaal den zijnen zoude
doen. Dit dient dan met één als een staaltje van de spreektaal der
Leeuwarders, van het verkeerdelijk zoogenoemde Stad-Friesch (het
Stêdsk der Friesch sprekende Friezen), ’t welk anders niet is als
goed Oud-Dietsch, rijk vermengd met Friesche woorden en
woordvormen en zinwendingen, en dan uitgesproken door eenen
Frieschen mond, die geen letter n op ’t einde der woorden
verwaarloost, maar dit wel doet met de r in ’t midden der woorden;
ook met sk, s en f en zachte g in plaats van de Hollandsche sch, z
en v en rochelende g, die geen Fries uitspreken kan (de s of z, de f
of v dan in ’t begin der woorden), tenzij dan kunstmatig, met veel
moeite, en met veel keelgeschrap wat de sch en g betreft.
Luuster nou ’ris! Dan sa’ ’k jimme ’ris fertelle, hoe-’t de Leewarders
an har bijnaam fan Galgelappers komen binne.
Oudtiids hadden alle steden in Friesland, in de groote dorpen oek,

daar ’t rechthuus fan ’e grietenij staat, in oek wel sommige staten
(dat binne fan die groote, oud-adellike boereplaatsen), it recht fan
galg in rad, liik as dat doe soo hiette. Dat is te seggen: in die
plaatsen mochten in musten de boosdoenders, de moordenaars, de
branstichters in suk gespuus, foor soo feer as se daar, of in ’e
onderhoorichheit fan die plaatsen har misdaden uutricht hadden, oek
ophongen wudde an ’e galge.
Later, doe-’t Leewarden, in ’e plaats fan Staveren, de hoofdstad
[10]fan Friesland wudden waar, in doe de regeering over Friesland
hoe langer hoe meer in ien han komen waar, in te Leewarden har
setel hadde, doe houdde dat op. Doe musten alle boosdoenders,
die-’t in Friesland oppakt waren, in tot ’e dood feroordeeld, die
musten te Leewarden an ’e galge ophongen wudde. It lansbestuur
liet in alle steden in andere plaatsen, die-’t it recht fan galg in rad
hadden, wete—om so mar ’ris te seggen, met dizze woorden: „Hur
ris, jimme Franekers in Harlingers, jimme Dokkumers, Sneekers in
Bolseters, in die ’t it meer angaat, jimme hewwe ont nou toe jimme
eigen moordenaars sels ophongen, mar dat houdt nou op; dat mut
deen weze. As jimme en moordenaar of en andere kwaaddoender
snapt hewwe, in feroordeeld om te hangen, dan mutte jimme die
man na Leewarden sture, om daar dan ophongen te wudden. Set de
man dan mar, goed in ’e boeiens slagen, met een paar dienders of
feldwachters of wat jimme hewwe (as it mar goed fortroude mannen
binne), in ’t trekskip na Leewarden, met en briefke der bij, hoe in wat.
Dan salle se te Leewarden dat saakje wel feerder opknappe, in de
man an ’e galge ophange.”
Nou! dat ston alle minsen lang niet an, in die kleine plaatsen. Want
jimme mutte begripe, d’r gebeurt daar niet veul nijs, soo deur ’n
bank; in dan gaf soo’n ophangerij altiid nog ’ris en aardig fersetsje, in
’n mooi fleurig kiikje. Mar wat suden se d’ran doen? Se musten wel
doen soo-’t de regeering it hewwe wude, hee? Mar de Leewarders!
nou, die hadden en boel wille deur die nijigheit; in en hopen foordeel
oek.
De merkedag wudde doe te Leewarden houden op Saterdag, in niet

op Frijdag, soo as nou teugenwoordig. In fan sels, op merkedag
wudde der ophongen, in branmerkt, in giisseld, in te pronk set. Want
sien! merkedag dan waar der altiid en hopen boerefolk in ’e stad, die
daar dan doch weze musten foor har saken, in om te koopen in te
ferkoopen. Mar dan kwammen d’r altiid oek en boel uut nijsgierigheit
om ’t ophangen te sien. In soo had de Leewarder galge it mar drok;
hast alle Saterdags waar d’r ’t ien of ander op ’t skawot te redden. In
daar hadden de Leewarders dan niet allienig de nocht [11]in de wille
fan, mar oek groot foordeel. Fooral de kas’leins in de koekebakkers.
Want en koem koffi met en stuk koek, in en burreltsje—dat waar al ’t
minste dat de lui bruukten. De meesten nammen feul meer achter ’t
fesje. In daar kwam dan nog bij alderlei koopmanskap fan alderlei
guud dat ’t boerefolk noodig had, oek fan goud in sulver in mooie
kleeren foor de froului—dus de Leewarder merkedag wudde mar
deeg fleurig fan dat alles.
Dat gong soo jaren heene, in de Leewarder galge had mar en boel
te doen. In fan sels—soodoende sleet-i oek deeg. Langsamerhand
begon-i al mooi oud te wudden, in te ferfallen. D’r muste noodig in
nije galge komme, soo noodig as eten in ’e mon.
Ja, mar wie must die nije galge betale? Daar kwam it mar op an. De
Leewarders seiden: Alles goed in wel! ’t is ons galge, in as d’r
allienig mar Leewarders an ophongen wudden, dan musten wij him
oek allienig onderhoude; of fernije, as ’t noodig waar. Mar nou al die
kleinsteedsers d’r an ophongen wudde, in al dat butenfolk, nou mutte
die minsen d’r oek mar an betale. It sude wat moois weze! Wij de
galge onderhoude, of en nije galge geve; in die Franeker
klokkedieven in Harlinger tobbedansers, die Dokkumer garnaten,
Sneeker duumkefreters in Bolseter olikoeken, in al die butenminsen,
die suden d’r mar frij anhange!—alles in recht in billikheid! Mar soo
niet!
Hou wat! seiden doe de kleinsteedsers in it boerefolk, hou wat!

Jimme Leewarder Speknekken! jimme hewwe alle wille in oek alle
foordeel fan ’e ophangerij, mar wij krije d’r in ons eigen plaatsen niks
meer fan te sien. ’T is billik in recht dat jimme nou oek de galge
onderhoude, of anders en nije galge make late!
Dat gaf nou fan sels ’n hopen roezje onder ’e lui, in ’n hopen geskriif
in gewriif onder ’e heeren. Want sien, ieder bleef fan sels stiif op siin
stuk staan—dat is ’t oude Friesse gebruuk soo, in daar mut me ien
dan oek an houde—is ’t nou waar of niet?
Nou, de galge waar oek nog niet soo, al sag-i d’r frij wat skunnig uut,
of-i kon nog wel wat dienst doen. In soo bleef dan die saak fan ’n nije
galge fooreerst mar sloeren.
Doe waar daar in die tiid ’n kleermaker te Dokkum, in die [12]man had
’n boos wiif. Benaud boos, kan ’k jimme segge. In op ’n goeie
morgen sloeg die man siin frou dood, met ’t striikiisder in de
parsplanke. ’T waar anders mar en klein, springerig in spichtig
kereltsje, soo as de sniders feulal binne; mar sien, die booze flarde
had de man breinroer maakt. Goed! Hij wudde oppakt, in fonnisd, in
na Leewarden brocht, in ’t trekskip, om daar ophongen te wudden.
De Frijdagsmiddags kwam-i te Leewarden an, in de
Saterdagsmiddags om twaalf uur suud-i ophongen wudde. Eerst
kreeg-i nog siin galgemaal. Want de lui die-’t oudtiids ophongen
wudden, mochten die daags foor ’t laast nog ’ris uutkieze, wat se ete
wuden. In wat se dan begeerden—as ’t niet al te mal waar, dat
kregen se dan oek. Nou—dizze man dan, die koos eindfeugel met
appelsmots; want it waar in ’t najaar. In daar ’n fles wiin bij; want wiin
had de man eigentlik nooit niet goed proefd. In doe-’t-’i dat lekker
oppeuzeld hadde, doe kwam d’r nog ’n domenij ’n half uurke bij him
—och ja, mins!—In daarna brochten se him op ’t skawot.
Doe die man daar soo ston onder ’e galge, in de beulsknecht sette
de ledder al klaar, in de burgemeester met de froedsmannen
stonnen om him heene, doe keek die man ’ris na boven, na de galge
daar-’t-i an hange muste. In doe skudd’-’i ’t hoofd, in doe wudd’-’i
moeielik. Sij froegen him wat of-’t-’i hadde. Och! seid’-i, Heeren fan
’e stad fan Luwarden! 2 dat ik hier ophongen wudde sil, dat is tot
daair an toe. Daair sil ik niks fan segge. Dat hew ik ferdiend; in die
wat ferdient, die mut wat hewwe, segge se bij ons in Dokkum. Dat is
niet anders. Mar—(in doe sag die man al weêr na boven, na de
galge) mar dat ik nou an soo’n skunnige, an soo’n rotterige galge
mut—dat krinkt mij. Ik bin ’n fatsoendelik burgermanskiin fan ’e stad
fan Dokkum, fan ouder tot foorouder. In dat ik nou an soo’n wrak,
onsjog ding bongele sil, daair skiet mij ’t moed fan fol. [13]Waar it nog
’n knappe, krease galge, ik suud d’r niks fan segge. Sien! ik hew miin
leven lang feul fan Luwarden seggen hoord, dat it soo’n mooie stad
is, in sukke mooie groote huzen, in alles like deftig, knap in kreas.
Mar die rotterige galge, die skeint de hele stad. It is suver en skande
foor de hoofdstad fan Friesland. In jimme Luwarders! jimme sille om
die oude galge, nog ’n kwaaide naaim krije bij andere lui. Dit is te
slim, Heeren! fur ’n fatsoendelik burgermanskiin fan Dokkum!”
Mar, ons maat mocht lipe of pipe, in hij mocht hoog springe of leeg
springe, dat holp him allemaal niks. Hij muste d’r an geloove. In gien
twie minuten later, doe bongeld’-i al boven an ’t dwarshout fan ’e
galge.
Nou, doe dat karwei dan ofloopen waar, doe seide de burgemeester
fan Leewarden teugen ’e froedsmannen: „Hur ’ris! die Dokkumer
kleermaker het geliik had. Ik wude d’r niks fan segge, daar die man
bij waar, mar geliik het-i. Ons galge is te min. In d’r mut ferandering
komme; anders houdt heele Friesland ons nog voor de gek. Wij
binne ’t an de eere in an de goede naam fan ons stad ferplicht, om
hierin ferbetering an te brengen. In kan d’r dan gien gloednije galge
op staan, in fredesnaam! dan mutte wij de oude galge mar wat
oplappe in opknappe. Dat kan oek best!”
In soo wudde ’t dan besloten. De stads-timmerbaas hakte de
rotterige steden d’r uut, in-i sette daar nije stukken foor in ’t plak, in-i
bespikerde de galge wat, in-i skoorde ’m wat. In doe ferwde de
ferwer him mooi rood op. In sie daar! de galge waar alheel oplapt in
opknapt, in-i leek wel weer nij.
Ja—mar de Leewarders, omdat se soo skriel waren, dat se gien nije

galge betale wuden, die hewwe daar fan de bijnaam kregen van:
Leewarder Galgelappers
tot ’e dag fan fandaag toe. In se salle him wel houde, soo lang as
Leewarden bestaat, in soo lang as d’r Leewarders binne. In wij wille
hope dat dat nog duzent jaar in langer dure sal!
Na de Leeuwarder S p e k n e k k e n en G a l g e l a p p e r s zijn de
andere Friesche stedelingen aan de beurt. Dat zijn dan de
[14]To b b e d o u n s e r s van Harlingen, de D ú m k e f r e t t e r s van
Sneek, de O a l j e k o e k e n van Bolsward, de G a r n a t e n van
Dokkum, de K l o k k e d i e v e n van Franeker, de B r ĳ b e k k e n van
Workum, de R i b b e k l i u w e r s van Staveren, de K e a p m a n k e s
van IJlst, en de T j e e u n k e n van Hindeloopen. De burgers van
Slooten zijn eigenlijk geen bijnaam rijk; maar over hen zal verder in
dit opstel nog gesproken worden.
Te Harlingen waren oudtijds vele weverijen, waar eene bijzondere

soort van linnen (later katoenen) stof vervaardigd werd; wit, met
licht-blauwe ruitjes in verschillende teekening. Dit weefsel, deze
kleedingstof had eenen zeer goeden naam in den lande, wegens
hare deugdelijkheid, hare sterkte en haar fraai voorkomen. Ze werd
vooral voor vrouwenschorten of voorschooten gebruikt, en ze was
(en is nog heden, al wordt ze te Harlingen niet meer gemaakt) in
Friesland als Harnser bûnt, Harlinger bont, in andere Nederlandsche
gewesten als Friesch bont bekend. Dit maken van Harlinger bont
geschiedde te Harlingen door wevers en verwers in het klein, bij
wijze van handwerk, in het eigene woonhuis. Dat was lang voor den
tijd van groote stoomfabrieken en van maatschappijen tot uitoefening
van allerlei takken van nijverheid in het groot. Iedere burger, iedere
„baas”, werkte toen op zich zelven en voor zich zelven als vrij man.
Als het linnen garen dan ook blauw geverfd was geworden, moest
het ter dege in frisch water uitgespoeld worden, eer het gebruikt, eer
het geweven werd. Dat uitspoelen geschiedde in groote kuipen, en
de verwer sprong met bloote beenen in die kuip of tobbe, en
bearbeidde het garen, al trappelende met zijne voeten, tot het
spoelwater helder en ongekleurd afliep, en het garen niet meer
afgaf. De Harlinger stoffenverwer stond als ’t ware te dansen in de
tobbe, en dat zonderling en dwaas schijnende werk heeft den
Harlingers in ’t algemeen hunnen spotnaam van Tobbedansers
bezorgd.
Nijverheid, van welken aard ook, is eigenlijk den echten Fries, die
boer of zeeman is, een vreemd bedrijf. Nijverheid heeft dan ook
nooit vasten voet in Friesland kunnen vatten, vooral geen nijverheid
in ’t groot. En die daar dan nog de eene of andere tak van
noodzakelijke nijverheid uitoefende, deed dit in ’t klein, en was in
den regel een vreemdeling, veelal een [15]„Bovenlander”, uit
Westfalen, uit Lippe of uit Hessen. Zulk een vreemdeling was bij
voorbeeld ook Toon Wever, die in de geestige zedeschets van Dr.
Eeltje Halbertsma, in De Reis nei de Jichtmasters zijn rol speelt.
Ook de Harlinger-bontwevers en verwers waren oorspronkelijk
vreemdelingen in Friesland, die hunne kunst, hunne nijverheid uit
Vlaanderen, hun vaderland, waar ze, om geloofs wille, in de 16de en
17de eeuw waren uitgedreven, naar Friesland hadden meêgebracht,
en in hunne nieuwe woonplaats uitoefenden, tot eigen opkomst en
bloei, en almede tot opkomst en bloei van Harlingen. Die verdrevene
Vlaamsche nijverlingen waren Doopsgezinden, en ze stichtten te
Harlingen, te Haarlem, aan de Zaan en elders hunne eigene
kerkelijke gemeenten, wier leden nog tot in het laatst der vorige
eeuw als „Vlamingen”, als „Oude Vlamingen”, als „Vlaamsche
Mennisten” in Friesland en Holland bekend waren, en zich van de
landseigene Mennonieten afgezonderd hielden. Hunne
nakomelingen zijn nog heden ten dage aan hun veelal bijzonder
Vlaamsche namen, en aan andere bijzondere zaken kenbaar.—
De Sneekers heeten D ú m k e f r e t t e r s . Het ligt voor de hand aan

te nemen, dat de Sneekers van ouds bijzondere liefhebbers zijn
geweest van dúmkes, dus gaarne en veelvuldig dúmkes aten, en
alzoo zich dezen spotnaam verwierven. Een bijzonder soort van
klein gebak, van koekjes, hard, droog en zoet, en rijkelijk met halve
amandelen doorspekt (zal ik maar zeggen), in vorm eeniger mate en
in grootte als een mansduim, draagt den naam van dúmkes
(duumkes), verhollandscht tot duimpjes, en ook wel den griezeligen,
alle eetlust benemenden naam van „doodemansfingers”. Die
dúmkes zijn overal in Friesland bekend, en worden er vooral in
kermistijd veelvuldig als snoeperij gegeten. Dus zegt ook Hoatse, de
bloode vrijer uit het aardige liedje van De Boalserter Merke (bij de
Friezen zoo zeer bekend, en zoo gaarne door hen gezongen), als hij
voornemens is van de kermis naar huis toe te gaan:
„Ik koft hwet dúmkes for de bern.”
De Sneeker koekbakkers kunnen anders niet uit tegen die van

Franeker, in het bakken van bijzonder lekkere dúmkes. De Franeker
dúmkes hebben den voorrang bij de Friezen, en [16]genieten zekere
mate van bekendheid, ja van roem. Toch is ook Sneek niet verstoken
van eene eigene lekkernij; de drabbelkoeken van Sneek zijn
vermaard. Ik zie waarlijk geen kans, om dat eigenaardige gebak hier
duidelijk te beschrijven. Die het kennen wil, koope het en ete het. In
blikken bussen gesloten, naar hedendaagsch gebruik, zijn de
Sneeker drabbelkoeken tegenwoordig ook in Holland en andere
Nederlandsche gewesten verkrijgbaar.
Nog eene bijzonderheid; de drabbelkoeken hebben van ouds te

Leeuwarden eenen eigenen naam. De Leeuwarders noemen ze
keugels. Ik versta dezen naam niet, al ben ik Leeuwarder van ouder
tot voorouder. Het Nederlandsche woord kogel is het niet—al zoude
de vorm van den drabbelkoek anders wel aanleiding kunnen geven
tot dezen naam; immers een kogel heet in de Oud-Leeuwarder
spreektaal ’n koegel.
Ook die van Bolsward dragen hunnen spotnaam, die aan eene
lekkernij, aan zeker gebak ontleend is. De Bolswarders heeten
O a l j e k o e k e n , Oliekoeken.
Oliekoeken zijn zeker eene versnapering, die bijzonderlijk bij de

Friezen in ’t algemeen veel gebakken en veel gegeten werd, en nog
wordt, en die bij het Friesche volk zeer in den smaak viel, en nog
valt; ofschoon—heden ook al minder dan vroeger. In vroegere tijden,
veertig en vijftig jaren geleden, waren de Friesche oliekoeken
wafelkramen op alle kermissen, ook in Holland en andere
Nederlandsche gewesten te vinden. Het bakken van de bruin-
glanzende oliekoeken, op een rookend vuur van turf en hout,
verspreidde zijnen vettigen, scherpen, eigenaardigen walmgeur over
alle kermissen in den lande, en het Friesche famke (meisje), Friesch
sprekende en in Friesche kleeding, dat de oliekoek- of
wafelssmullende gasten in het kraamke bediende, of anders het
gebak aan de huizen der ingezetenen bracht of in de straten
uitventte, was als „Friesch wafelmeisje” alom bekend. Zij vervulde
eene vroolijke, vriendelijke rol in het Oud-Nederlandsche volksleven,
en is in het bekende werk De Nederlanden, Karakterschetsen, enz.
(’s-Gravenhage, Nederl. Maatschappij van Schoone Kunsten, 1862),
in woord en beeld verheerlijkt. [17]
Zulk eene Friesche wafel- en oliekoekenkraam zag ik nog ten jare

1878 te Hamburg, op de Neumarkt, nadat al in de verte de
eigenaardige walm aan het oliekoekbakken verbonden, mijne
reukzenuwen had geprikkeld, en, onbewust, Oud-Vaderlandsche
herinneringen bij mij had opgewekt. En een paar jaren later zag ik er
nog eene te Brussel, op het plein bij de Halsche Poort. Beide keeren
kon ik het niet laten mijnen landsman, die daar oliekoeken zat te
bakken, eens vriendelijk goeden dag te zeggen, en den man en zijne
vrouw, die met een oorijzer getooid was, eens aan te spreken in de
zoete klanken der Friesche moedertaal.
Omstreeks het midden dezer eeuw werden oliekoeken nog te

Leeuwarden op straat uitgevent, vooral des Zondags-avonds, en
meest in de buiten- en achterbuurten der stad. Dan galmde het
geroep „Oliekoeken hie-ie-iet, hiet ende warrem!” op lang gerekten,
weemoedig-zangerigen toon, door de stille straten. De verkooper
had zijne oliekoeken in eenen grooten schotel van grof aardewerk,
dien hij in eene hengselmand aan den arm droeg; en, om zijne waar
hiet ende warrem te houden, had hij een kussen boven op het
deksel van den schotel gelegd. Uit dezen ouden woordvorm ende
(min of meer als inne klinkende), die bij dezen oliekoekenroep nog
steeds voluit werd gesproken, blijkt het dat deze wijze om oliekoeken
uit te venten, al zeer oud, wel minstens twee-honderd jaren oud was.
In de dagelijksche spreektaal der Leeuwarders van deze eeuw werd
ende (inne) nooit meer gezegd.—Ook op de Oude Veemarkt te
Leeuwarden zaten er op marktdag altijd een paar oude wijfkes, bij
den ingang van het marktplein, te oliekoekbakken, ten dienste van
de veedrijvers, die het vette gebak zóó uit de hand opaten, en
hunnen voorraad daarvan soms in hunne petten bewaarden. En des
winters, bij mooi ijs, als schier alle Friezen en Friezinnen tusschen
de zes en de tachtig jaren, op schaatsen waren, zaten er hier en
daar te lande, onder bruggen waar veel volk onder door reed, en bij
de toegangen der waterherbergen, 3 waar veel volk inkeerde, oude
vrouwen te oliekoekbakken, met vuurpot en bakpot in eene oude
theekist, voor den wind. Vooral de vrouw, [18]die onder de brug van
Uultsjestein (aan de Bolswarder trekvaart, halfweg Leeuwarden en
Bolsward) oliekoeken bakte, had veel gunst van Leeuwarder
jongelieden, die reeds bij haar hunnen voorraad oliekoeken
opdeden, waarmede zij de Bolswarders zouden hoonen, zoo als hier
vervolgens zal vermeld worden.
Maar—om op de Bolswarder oliekoeken in het bijzonder terug te

komen—of men nu dit volkseigene gebak oudtijds te Bolsward
bijzonder lekker wist te maken, dan wel of de Bolswarder burgers het
bijzonder gaarne en veelvuldig aten, daarvan melden „’s Lands
Historieblaân” niemendal. Toch heeft iemand verkondigd dat de
bijnaam der Bolswarders (Oliekoeken) wel degelijk eenen
geschiedkundigen oorsprong zoude hebben. Paulus C. Scheltema
vermeldt in zijne Verzameling van Spreekwoorden (Franeker, 1826)
het volgende: „Zoo stamt de naam, waarmede men de Bolswarders
alsnog betitelt, af van den hoofdman over Bolsward, Edo Jongema,
die vreemde gezanten, bij zekere gelegenheid op oliekoeken
onthaalde. Het spreekwoord Bolswarder oliekoeken was reeds
bekend in de vijftiende eeuw.”
Waar of Scheltema dit bericht vandaan had, heeft nog geen

Friesche navorscher ooit kunnen ontdekken; en of hij het misschien
uit den mond des volks heeft opgeteekend, meen ik sterk te mogen
betwijfelen. Immers als zulk eene overlevering, sedert de vijftiende
eeuw, nog in de eerste helft dezer eeuw bij den volke bekend
geweest was, me dunkt dan kon ze in de laatste helft dezer eeuw
moeielijk geheel en al reeds bij het volk vergeten zijn. Toch hebben
anderen en ik nooit ofte nimmer gehoord noch bespeurd, dat het
volk iets wist van deze oliekoeken van Jonker Edo. Trouwens, men
dient Scheltema’s mededeelingen altijd cum grano salis op te
vatten; dit is bij de Friesche geschied- en oudheidkundigen bekend
genoeg.
Een ander weet er weêr wat anders op ter verklaring van den
spotnaam der Bolswarders. Waling Dykstra schrijft daarvan in zijn
werkje In doaze fol âlde Snypsnaren (Frjentsjer, 1882):
„To Bolswert plichte in oaljemounle to wêzen der sokke bêste lyn- en

raepkoeken makke waerden, dat de lju fier en hein der fen ha
woene. Dy neamde men den, om de aerdichheid, Bolswerter
oaljekoeken.” [19]
Maar het volk weet ook niets af van die oliekoeken voor het vee. Het
Friesche volk kent, in betrekking tot de Bolswarders, slechts de
oliekoeken voor de menschen. Om nu de Bolswarders niet openlijk
en luide met dezen spotnaam te noemen, maar toch stilzwijgende
daar mede te plagen, als door een teeken, rijden de jonge lieden uit
andere plaatsen, des winters als er ijs is, wel te Bolsward op de
gracht, die de geheele stad omgeeft, met een oliekoek op de punt
van de schaats gestoken, gespietst. De Bolswarders plegen deze
hoon en smaad, hunner oude en wijdvermaarde stede aangedaan,
bijzonder kwalijk op te vatten. Zij vergelden deze beleediging
gaarne, als ze daar kans toe zien, door de bedrijvers van die, in
hunne oogen zoo gruwelijke wandaad, eens flink af te kloppen.
Menigeen die het stoute stuk waagde te Bolsward op de gracht te
rijden met oliekoeken op de schaatspunten, heeft deze zijne koene
daad moeten boeten met een duchtig pak slagen, dat de verwoede
Bolswarders hem gratis verstrekten, en dat lang niet malsch was,
zoodat er wel blauwe oogen, bebloede koppen en andere
krijgstropheeën bij te pas kwamen. Het gold in mijne jeugd dan ook
nog voor eene schitterende heldendaad, bij de jongelieden van
Leeuwarden, Sneek, Makkum, Harlingen, Franeker en de tusschen
gelegene dorpen, als men te Bolsward de gracht om de stad
rondgereden was, met oliekoeken op de schaatspunten. Want bij
mooi weêr en mooi ijs, als het Friesche jongvolk, in kleine of groote
gezelschappen vereenigd, voor pleizier naar naburige, vaak ook
naar ver verwijderde plaatsen reed, stonden de Bolswarder jongelui
(die anders ook wel uitgereden waren, maar waarvan er altijd
eenigen opzettelijk om in de stad bleven) wel op den uitkijk of ook
een vreemdeling het zoude wagen dien smaad hunner stede toe te
voegen. En wee hem, dien ze betrapten en achterhaalden! Er
behoorde moed toe om het stuk te bestaan, en vlugheid en
behendigheid om de Bolswarder hoonwrekers te ontkomen. Slechts
kloeke, dappere jongelingen, flinke schaatsrijders tevens, waagden
zich daaraan.
Waarlijk, eene eigenaardige, echt Oud-Vaderlandsche soort van

sport, die geen Engelschman den Frieschen jongelingen had
behoeven te leeren! Die de gracht van Bolsward rond gereden had,
de geheele stad om, met oliekoeken op de schaatsen, [20]gevolgd,
maar niet ingehaald noch gegrepen door de wraaksnuivende bende
Bolswarder hoonwrekers, was de held van den winter in ’t geheele
Friesche land.
De Friezen zijn van ouds bekend als liefhebbers van zoetigheid,

vooral van allerlei soorten koek en zoet gebak. Ook wordt in de
Friesche keuken veelvuldiger en meer suiker gebruikt bij de
bereiding der spijzen dan in andere Nederlandsche gewesten
gebruikelijk is, veelvuldiger en meer dan den smaak der andere
Nederlanders behaagt. Trouwens, hoe noordelijker men komt, hoe
meer de smaak voor zoetigheid toeneemt bij ’t eenvoudige, krachtige
en frissche, door de scherpe prikkels der verfijnde Fransche kokerij
niet verwende en bedorvene volk. In Skandinavië staat de suikerpot
bij het middagmaal altijd op tafel, zoo als bij ons het zoutvaatje, de
peperbus, het mosterdpotje, enz. Zelfs strooit men in Zweden wel
suiker over gebakken visch, en voor de Lappen is een mondvol
keukenstroop de grootste lekkernij.
De liefhebberij der Friezen voor zoet gebak blijkt almede uit hunne
hiervoren verklaarde spotnamen D ú m k e f r e t t e r s en
O a l j e k o e k e n , en blijkt ook uit den spotnaam, dien men den
ingezetenen van ’t stedeke IJlst aanhangt. De lieden van IJlst (of van
Drylts, zoo als de Friezen zelven dit plaatske noemen—en die zullen
toch wel best weten hoe het heet—), de lieden van Drylts dan noemt
men K e a p m a n k e s of K e a p m a n t s j e s , K j e p m a n k e s of
K y p m a n k e s ; ik weet waarlijk niet hoe ik dezen naam best
spellen zal. Waling Dykstra zegt van dezen naam, in zijne Doaze
fol alde Snypsnaren: „To Drylts wirdt en soarte fen moppen bakt, dy
kypmantsjes neamd wirde. Dy ’t winters oer iis to Drylts komt, moat
kypmantsjes mei nei hûs nimme.” 4
Ook de ingezetenen van ’t dorp Hallum dragen hunnen spotnaam

naar hunne liefhebberij voor koeketen; zij heeten
K o e k e f r e t t e r s . Over de Amsterdamsche koeketers vindt men
verder in dit opstel nader bescheid. [21]
Niet aan zoetigheid, maar aan eene hartige versnapering danken (of
wijten) de Dokkumers hunnen spotnaam. Zij heeten namelijk
Garnaten.
Garnaet is het Friesche woord, beter gezegd: de Friesche

woordvorm voor het bekende schaaldiertje Crangon vulgaris, dat in ’t
Hollandsch Garnaal heet. De Oud- en Echt-Dietsche, de
oorspronkelijke en volledige naam van den Crangon is Geernaart,
Gernaart of Garnaart—dat is ’t zelfde, met een gering, onwezenlijk
verschil in uitspraak of tongval. De West-Vlamingen, die onder alle
Nederlanders juist het beste de oorspronkelijke, oude woorden en
woordvormen tot op den dag van heden in hunne spreek- en
schrijftaal hebben bewaard, zeggen nog voluit Geernaart, of, bij
afslijting der sluitletter, Geernaar (Zie De Bo, Westvlaamsch
Idioticon, op dat woord). Even als de West-Vlamingen de laatste
letter in dit woord wel veronachtzamen, doen de Friezen dit met de
voorlaatste, met de r. Trouwens, dit is geheel volgens den aard der
Friesche taal, geheel volgens de volkseigene uitspraak der Friezen,
die in al zulke woorden, vooral als de r op eene d of op eene t stuit,
die r zóó flauw uitspreken, dat zij ter nauwer nood of ook in ’t geheel
niet gehoord wordt. De Friezen zeggen dan Garnaet (Garnaat), met
de volle stemzate op de laatste lettergreep, waardoor de eerste
lettergreep zoo onduidelijk wordt, dat het woord in den mond van
geheel ongeletterden en van slordig sprekenden wel als Ge’naat
luidt. Deze woordvorm en uitspraak geldt ook voor andere Friesche
gewesten, voor Groningerland, Oost- en Weser-Friesland, met dit
onderscheid, dat de oostelijk wonende Friezen de a van de laatste
lettergreep niet zuiver, maar op Sassische wijze, sterk naar de o
zweemende, uitspreken. De Hollanders vervallen weêr in eene
andere fout, door hunne eigenaardige uitspraak van dit woord,
waarbij de t aan ’t einde, even als bij de West-Vlamingen, vervalt,
maar tevens de r in eene l overgaat (r en l zijn wisselletters). Zoo is
uit deze bijzonder-Hollandsche tongvalsvorm de hedendaagsche
geijkt-Nederlandsche naam Garnaal ontstaan. De Strand-Hollanders
spreken den zuiveren, onzijdigen aklank van ’t woord garnaal,
volgens hunnen eigenen tongval, al blatende, naar de e
zweemende, als æ uit. Te Haarlem hoort men de Zandvoorders
(visscherlui van het zeedorp Zandvoort) hunne waar op
[22]zangerigen toon uitventen, zoodat het des morgens al vroeg door
de straten der stad galmt: Garn æ æ le-n—ekoakte garn æ æ le!”
Noordelijker nog in Noord-Holland gaat de Strand-Hollandsche æ
klank in de West-Friesche volkomene e over. Men spreekt daar van
Garneel, of, gerekt, Garreneel. Zie Dr. G. J. Boekenoogen, De
Zaansche volkstaal. De Hoogduitschers, op hunne bergen en in
hunne bosschen van geen Geernaarts wetende, hebben voor hunne
boeketaal den Noord-Hollandschen vorm des woord overgenomen,
ofschoon anders de Oost-Friesche vorm hen toch veel nader lag.
Immers den Crangon noemen ze Garnele.
De Dokkumers dan heeten G a r n a t e n . Hoe ze aan dien naam

gekomen zijn, daarvan weet het volksverhaal eene heele
geschiedenis te vertellen, eene geschiedenis die men uitvoerig, en
op geestige wijze naverteld, kan lezen in de Rimen ind Teltsjes fen
de Broarren Halbertsma, het geliefde volksboek als bij
uitnemendheid, van de Friezen. Uit dat werk heb ik die geschiedenis
hier overgenomen en uit het Friesch in het algemeen Nederlandsch
vertaald, waarbij ik echter de Dokkumers, den Groninger en den
Duitscher hunne volkseigene spreektaal heb laten houden.
Het is gebeurd in het jaar 1623, dat een schipper met eene lading
hout uit Noorwegen kwam, en te Ezumazijl 5 binnen liep. Die
schipper had uit aardigheid eenige levende kreeften in eenen korf
meegebracht voor zijnen reeder, die te Leeuwarden woonde. Dien
korf met kreeften droeg hij ’s avonds, toen het al duister was, door
de stad Dokkum, en toen kwam er, bij ongeluk een van die beesten
uit de mand te vallen, juist voor de deur van zekeren vroedsman,
Grada. Des anderen daags, ’s morgens vroeg, toen de dienstmaagd
de straat zoude aanvegen, vond zij dat beest daar liggen. Zij liep
verschrikt het huis weêr in, en riep: „Heere, Froedsman! Kom gau ’ris
foor deur. Heere, wat leit daair ’n raair ding op ’e straaite?”
Vroedsman, met eene roode kamerjapon aan, met de witte
slaapmuts op het hoofd, en met afgezakte kousen, liep terstond naar
buiten. Hij sloeg de handen van verbazing in één, en zei: „Dit is ’n
mirakel! suud dat ok ’n jong weze van die roek, die hier boven in ’e
lynneboom nestelt?” [23]Het duurde niet lang of daar liep al spoedig
een half honderd menschen bijéén, om het schepsel te beschouwen.
Een catechiseermeester, die daar ook voorbij kwam, riep: „Minsken!
minsken! sien it beest dochs niet an; want ik loof dat it de Basiliscus
is, daar men fan in ’e Skrift leest; it kon jimme allegaar it leven
koste.”—” ’t Mocht in skyt, meester!” zeide een turfdrager, die daar
met zijn korf voorbij kwam, „ik hew him al goed in siin freet sien; ’t
stomme beest sal ons niks doen, in die d’r in mingelen bier foor over
het, dan sal ik him daaidlik met de tange in miin korf legge, in
draaige him waair de frinden him hewwe wille.”—„Dat gaait an!” zei
vroedsman. De tang werd gehaald, de kreeft in den korf gelegd, en
toen ging de man eerst naar de brouwerij, om zijn kan bier op te
drinken. Daar van daan recht uit naar den burgemeester, met een
troep straatjongens achteraan. De turfdrager zette den korf in het
voorhuis neêr, en vroedsman ging in de kamer bij burgemeester. Hij
sprak den burgemeester met een erg bedrukt en verschrikt gezicht
aan, en zei: „Goeie morgen, Burgemeister!”—„Goeden morgen,
Froedsman! Jou hier soo froeg al over de floer, man?”—„Ja,
Burgemeister! Wij hewwe hier ’n raair stuk, Burgemeister. Wij hewwe
fan ’e morgén ’n levendig ding op straait fonnen, en gien minske
weet wat ding of it is, of hoe it hiet, Burgemeister. Wij hewwe it
metnomen, Burgemeister: it staait in ’t foorhuus, Burgemeister. Wil
Burgemeister it ok ’ris sien, Burgemeister?”—„Fooral in believen,
Froedsman!” zei die heer; „Jou wete, seldsaamheden bin ik altoos
nieuwsgierig na.” De Burgemeester, die een eerste grappenmaker
was, zag terstond wel dat het een kreeft was, maar hij hield zich nog
dommer als de vroedsman eigenlijk was. Hij sloeg dan de handen
samen en zei: „Froedsman! Froedsman! ik loof dat er ons slimme
dingen over ’t hoofd hange! Soo’n ding staat in gien kronyk
beschreven, in soo lang as de wereld staat is er soo’n ding in
Dokkum niet vertoond. Het is een stuk van te feel belang. Daarom
gefoel ik mij verplicht om nog heden morgen om tien uur den raad te
beleggen, om dan te bepalen, wat of wij met dit monster sullen
aanfangen.—Jou komme dochs ok, Froedsman?”—„Ja wis,
Burgemeister!”
Des morgens om tien ure dan kwamen de Heeren bij elkanderen
[24]in het Raadhuis. De mand met den kreeft er in werd in de
Raadzaal gebracht; ieder van de Heeren zag beurt voor beurt in de
mand, en ging daarna weêr op zijne plaats zitten. Sommigen van de
Heeren waren maar juist dapper genoeg om het onnoozele beest
aan te durven zien. Toen allen weer gezeten waren, zei de
Burgemeester: „Heeren van de Raad van Dokkum! De Heeren
hebben gezien dat er in onze stad een wonderlijk creatuur gefonden
is, en daar men niet weet, welk dier dit is, en fanwaar het gekomen
is, soo heb ik het selve hier gebracht ten einde het advys fan de
Heeren te hooren. Daarom U, froedsman Grada! als de oudste fan
den raad dezer stad, fraag ik het eerst: wat dunkt u fan dit beest?”
„Ikke?” zei vroedsman Grada, „ik bliif bij miin eerste advys, dat it
namentlik ien fan die jonge roeken is, die foor miin deur daair in die
hooge lynneboomen nestele; want waar duvel suud it ding anders
wegkomen weze? ’t Kan ok niet uut ’e straaitstienen kropen weze.”
„Daar ben je mis in, Froedsman!” zei de burgemeester. „Mijn soon

heeft onlangs een nest fol roeken uitgehaald, en die jonge roeken
geleken nergens meer op as op oude roeken. Nu is de beurt aan u,
froedsman Inia!”
„Heeremistiid, Burgemeister! wat weet ik, froedsman Yuje, fan

fremde gediertens. Ik hew wel seggen hoord, dat de kanarjefeugels,
as se jong binne, dat se dan kropen. Suud it ok ’n kanarjefeugel
weze?”
„Zou een jong kanariefogel dan grooter zijn als een oude? Dat
spreekt sich immers selfs tegen,” sprak daarop de burgemeester.
„Dat weet ik niet,” zei vroedsman Inia. „Wij sien alderdegenst, dat
groote minsken klein wudde kinne. Miin grootfader is fan
burgemeister al bierdrager wudden.”

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(Original PDF) Horngren's Financial &

Managerial Accounting 6th Edition

Chapter 8 Selling Plant Assets 506

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Chapter 11 APPENDIX 12A: The Time Value of Money 639

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The Statement of Cash Flows 732 ■■Assess Your Progress 835

What Is the Statement of Cash Flows? 733 ■■Critical Thinking 854

Chapter 15 Accounting? 877

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Dynamic Study Modules

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Tying It All Together

TYING IT ALL TOGETHER > Tying It All Together 4-1

Cash $ 4,000 Common Stock $ 20,000

Prepaid Rent 1,900 Dividends 2,100

Date Accounts and Explanation Debit Credit

EffectCashon the Accounting Equation

Cash 200,000 CashT

To record purchaseInstructor Tips & Tricks

Patent patterns in the concepts or rules that consistently

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Check your answers online in MyAccountingLab or at http://www.pearsonhighered.com/Horngren.

WHAT CONCEPTS AND PRINCIPLES APPLY

2. How could a worksheet help in preparing financial statements? Requirements

Using Excel > Using Excel

> Continuing Problem NEW!

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Comprehensive Problem 2 for Chapters 1–4—A continuation of Comprehensive

Comprehensive Problem for Chapters 5 and 6—Covers the entire

Comprehensive Problem for Chapters 11–13—Covers payroll, other

Comprehensive Problem for Appendix B—Uses special journals and subsid-

Enhanced eText Conversion costs

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Tracie L. Miller-Nobles, CPA Brenda Mattison, CMA Ella Mae Matsumura, PhD

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Online Homework and Assessment Manager: http://www.myaccountinglab.com

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Online Homework and Assessment Manager: http://www.myaccountinglab.com

Student Resource Web site: http://www.pearsonhighered.com/Horngren

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De spotnamen zijn over al de Nederlanden, Noord en Zuid,

De Friesche spotnamen zijn in de Friesche taal gesteld—dat spreekt

Leeuwarden is de hoofdstad van Friesland. Met Leeuwarden willen

De Leeuwarders dragen den spotnaam van „G a l g e l a p p e r s ”. Zij

Hoe nu de Leeuwarders aan den spotnaam G a l g e l a p p e r s

Oudtiids hadden alle steden in Friesland, in de groote dorpen oek,

De merkedag wudde doe te Leewarden houden op Saterdag, in niet

Hou wat! seiden doe de kleinsteedsers in it boerefolk, hou wat!

Ja—mar de Leewarders, omdat se soo skriel waren, dat se gien nije

Te Harlingen waren oudtijds vele weverijen, waar eene bijzondere

De Sneekers heeten D ú m k e f r e t t e r s . Het ligt voor de hand aan

„Ik koft hwet dúmkes for de bern.”

De Sneeker koekbakkers kunnen anders niet uit tegen die van

Nog eene bijzonderheid; de drabbelkoeken hebben van ouds te