Accounting 25th Edition Warren

Full link download at:

Test Bank: https://testbankpack.com/p/test-bank-for-accounting-25th-edition-

warren-reeve-duchac-1133607608-9781133607601/

Solution Manual: https://testbankpack.com/p/solution-manual-for-accounting-

25th-edition-warren-reeve-duchac-1133607608-9781133607601/

Chapter 12--Accounting for Partnerships and Limited

Liability Companies

Student: ___________________________________________________________________________

1. There are only four legal structures to form and operate a business.
True False

2. In a general partnership, each partner is individually liable to creditors for debts incurred by the partnership,
to the extent of the partner's capital balance.
True False

3. A partnership is a legal entity separate from its owners.

True False

4. A partnership is subject to federal income taxes.

True False
5. A disadvantage of partnerships is the mutual agency of all partners.
True False

6. A partnership requires only an agreement between two or more persons to organize.

True False

7. Each partner may withdraw the assets he or she contributed to the partnership at any time.
True False

8. When compared to a corporation, one of the major disadvantages of the partnership is its limited life.
True False

9. When compared to a corporation, one of the major advantages of a partnerships is its relative ease of
formation.
True False

10. An advantage of the partnership form of business is that each partner’s potential loss is limited to that
partner’s investment in the partnership.
True False

11. A Limited Liability Company is a business entity form designed to overcome some of the disadvantages of
the partnership form.
True False

12. For tax purposes, a Limited Liability Company may elect to be treated as a partnership.
True False

13. The Limited Liability Company may elect to be manager managed rather than member managed which
means that only authorized members may legally bind the corporation.
True False
14. Each partner has a separate capital and withdrawal account.
True False

15. The chart of accounts for a partnership, with the exception of drawing and capital accounts, does not differ
from the chart of accounts for a sole proprietorship.
True False

16. The equity reporting for a Limited Liability Company is similar to that of a partnership but the changes in
capital are shown on a statement of members' equity.
True False

17. When a partner invests noncash assets in a partnership, the assets are recorded at the partner's book value.
True False

18. Accounts receivable contributed to the partnership are recorded at their face value.
True False

19. A new partner contributes accounts receivable to a partnership which appear in the ledger of his sole
proprietorship at $20,500 and there was an allowance for doubtful accounts of $750. If $600 of the accounts
receivables are completely worthless, the partnership accounts receivable should be debited for $19,900.
True False

20. One reason that distributions of income and loss are prepared is to obtain the information to record a closing
entry.
True False

21. If nothing is stated, partnership income is divided in proportion to the individual partner's capital balance.
True False

22. The salary allocation to partners used in dividing net income would also appear as salary expense on the
partnership income statement.
True False
23. If the articles of partnership provide for annual salary allowances of $36,000 and $18,000 to X and Y
respectively and net income is $30,000, X's share of net income is $20,000.
True False

24. If the net income of a partnership is less than the total of the allowances provided by the partnership
agreement, the difference must be divided among the partners in the income-sharing ratio.
True False

25. The amount that a partner withdraws as a monthly salary allowance does not affect the division of net
income.
True False

26. A devotes full time and B devotes one-half time to their partnership. If the partnership agreement is silent
concerning the division of net income, A will receive a $20,000 share of a net income of $30,000.
True False

27. In the distribution of income, the net income is less than the salary and interest allowances granted; the
remaining balance will be a negative amount that must be divided among the partners as though it were a loss.
True False

28. Details of the division of partnership income should normally be disclosed in the financial statements.
True False

29. Whenever a partnership is dissolved, the assets are liquidated.

True False

30. When a partnership dissolves, a new partnership is formed and a new partnership agreement should be
prepared.
True False
31. Many partnerships provide for the admission of new partners or withdrawals of present partners by
amending existing partnership agreements, so that the firm may continue to operate without executing a new
agreement.
True False

32. A person may be admitted to a partnership only with the consent of all the current partners.
True False

33. Partnership's asset accounts should be changed from cost to fair market value when a new partner is
admitted to a firm or an existing partner withdraws and dies.
True False

34. In admitting a new partner, where the company chooses to use the purchase of an interest method, the
capital interest of the new partner is obtained from the current partners and both the total assets and total capital
are increased.
True False

35. When a new partner purchases the entire interest of an old partner, the new partner's capital account should
be credited for the amount he or she paid to the old partner.
True False

36. If a new partner is given a 20% interest in the firm then the new partner will receive a 20% interest in
earnings.
True False

37. When a new partner is admitted by making an investment in the partnership, the old partners' capital
accounts are always credited.
True False

38. When a new partner is admitted by making an investment of assets in the partnership and the new partner
has to pay a premium for admission, a bonus is divided among the old partners' capital accounts.
True False
39. Sarno has a capital balance of $42,000 after adjusting the assets to fair market value. Minton contributes
$22,000 to receive a 30% interest in the new partnership. The bonus paid by Minton is $2,800.
True False

40. When a partner withdraws from the partnership, the partnership dissolves.
True False

41. If not enough partnership cash or other assets are available to pay the withdrawing partner, a liability may
be created for the amount owed the withdrawing partner.
True False

42. When a partner withdraws from the partnership by selling his or her interest back to the partnership, the
remaining partners must pay the withdrawing partner a specified amount from their personal assets.
True False

43. X sells to A one-half of a partnership capital interest that totals $70,000 for $40,000. A's capital account in
the partnership should be credited for $40,000.
True False

44. When a new partner is admitted to a partnership, all partnership assets should be revised to reflect current
prices.
True False

45. If a new partner is to be admitted to a partnership and a bonus is attributed to the old partnership, the bonus
should be divided between the capital accounts of the original partners according to their capital balances.
True False

46. When a new partner is admitted to a partnership, bonuses attributable to either the old partnership or to the
incoming partner may be recognized in accordance with the agreement among the partners.
True False

47. Dissolution is the term which solely means to liquidate the partnership.
True False
48. In a partnership liquidation, gains and losses on the sale of partnership assets are divided among the
partners' capital accounts on the basis of their capital balances.
True False

49. If the share of losses on realization of the sale of noncash assets exceed the balance in a partner's capital
account, the resulting balance is called a deficiency.
True False

50. In a partnership liquidation, if a partner has a debit capital balance in his or her capital account, he or she is
responsible for contributing personal assets sufficient to eliminate the deficit.
True False

51. The process of winding up the affairs of a partnership is referred to as realization.

True False

52. The distribution of cash, as the final process in winding up the affairs of a partnership, is based on the
income-sharing ratio.
True False

53. If a partner's capital balance is a debit after it has absorbed its share of the loss on realization, the balance is
referred to as a deficiency.
True False

54. In the liquidating process, any uncollected cash becomes a loss to the partnership and is divided among the
remaining partners' capital balances based on their income-sharing ratio.
True False

55. After all noncash assets have been converted to cash and all liabilities paid, A, B, and C have capital
balances of $10,000 (debit), $5,000 (debit), and $25,000 (credit). The cash available for distribution to the
partners is $10,000.
True False
56. The statement of members’ equity is used for equity reporting of a partnership.
True False

57. The partner capital accounts may change due to capital additions, net income, or withdrawals.
True False

58. Revenue per employee may be used to measure partnership (LLC) efficiency.
True False

59. Which of the following is characteristic of a general partnership?

A. The partners have co-ownership of partnership property.
B. The partnership is subject to federal income tax.
C. The partnership has an unlimited life.
D. The partners have limited liability.

60. Which of the following is not a characteristic of a general partnership?

A. the partnership is created by a contract
B. mutual agency
C. partners share equally in net income or net losses unless an agreement states differently
D. dissolution occurs only when all partners agree

61. Which of the following is an advantage of a general partnership when compared to a corporation?
A. A partnership is more likely to have a positive net income.
B. The partnership is relatively inexpensive to organize.
C. Creditors to a partnership cannot attach personal assets of partners.
D. The partnership usually hires professional managers.

62. Which of the following is a disadvantage of a partnership when compared to a corporation?

A. The partnership is more likely to have a net loss.
B. The partnership is easier to organize.
C. The partnership is less expensive to organize.
D. The partnership has limited life.
63. An advantage of the partnership form of business organization is
A. unlimited liability
B. mutual agency
C. ease of formation
D. limited life

64. The characteristic of a partnership that gives the authority to any partner to legally bind the partnership and
all other partners to business contracts is called
A. unlimited liability
B. ease of formation
C. mutual agency
D. dissolution

65. When a limited partnership is formed

A. the partnership activities are limited
B. all partners have limited liability
C. some of the partners have limited liability
D. none of the partners have limited liability

66. Which of the following below is not one of the four major forms of business entities that are discussed in
this chapter?
A. Sole proprietorship
B. Corporation
C. Partnership
D. Subchapter S corporation

67. Which of the following below is not a characteristic of a Limited Liability Company?
A. unlimited life
B. limited legal liability
C. taxable
D. moderate ability to raise capital

68. The operating agreement for a Limited Liability Company is sometimes called:
A. articles of organization
B. articles of partnership
C. Schedule C
D. the Uniform Partnership Act
69. When a partnership is formed, assets contributed by the partners should be recorded on the partnership
books at their
A. book values on the partners' books prior to their being contributed to the partnership
B. fair market value at the time of the contribution
C. original costs to the partner contributing them
D. assessed values for property purposes

70. As part of the initial investment, a partner contributes equipment that had originally cost $125,000 and on
which accumulated depreciation of $100,000 has been recorded. If similar equipment would cost $150,000 to
replace and the partners agree on a valuation of $38,000 for the contributed equipment, what amount should be
debited to the equipment account?
A. $38,000
B. $150,000
C. $125,000
D. $100,000

71. As part of the initial investment, Omar contributes accounts receivable that had a balance of $22,500 in the
accounts of a sole proprietorship. Of this amount, $2,000 is completely worthless. For the remaining accounts,
the partnership will establish a provision for possible future uncollectible accounts of $1,500. The amount
debited to Accounts Receivable for the new partnership is
A. $19,000
B. $22,500
C. $21,000
D. $20,500

72. Radley and Smithers share income and losses in a 2:1 ratio after allowing for salaries to Radley of $48,000
and $60,000 to Smithers. Net income for the partnership is $96,000. Income should be divided as follows:
A. Radley, $48,000; Smithers, $48,000
B. Radley, $56,000; Smithers, $40,000
C. Radley, $64,000; Smithers, $32,000
D. Radley, $40,000; Smithers, $56,000

73. Franco and Elisa share income equally. During the current year the partnership net income was
$40,000. Franco made withdrawals of $12,000 and Elisa made withdrawals of $17,000. At the beginning of
the year, the capital account balances were: Franco capital, $40,000; Elisa capital, $58,000. Franco’s capital
account balance at the end of the year is
A. $74,500
B. $62,500
C. $60,000
D. $48,000
74. Franco and Elisa share income equally. During the current year the partnership net income was
$40,000. Franco made withdrawals of $12,000 and Elisa made withdrawals of $17,000. At the beginning of
the year, the capital account balances were: Franco capital, $42,000; Elisa capital, $58,000. Elisa’s capital
account balance at the end of the year is
A. $81,000
B. $50,000
C. $61,000
D. $95,000

75. Partnership income and losses are usually divided on the basis of interest, salaries, and stated ratios
because
A. partners seldom contribute time and resources equally
B. this method reflects the amount of time devoted to the partnership by the partners
C. it is simpler than following the legal rules
D. it prevents arguments among the partners

76. A ratio of 3:2:1 is the same as

A. 30%:20%:10%
B. 3/6:2/6:1/6
C. 3/10:2/10:1/20
D. None of these

77. Compton and Danson form a partnership in which Compton contributes $70,000 in assets and agrees to
devote half time to the partnership. Danson contributed $50,000 in assets and agrees to devote full time to the
partnership. If no additional information is available, how will Compton and Danson share in the division of
income?
A. 5:7
B. 1:2
C. 1:1
D. 5:2

78. Xavier and Yolonda have original investments of $50,000 and $100,000 respectively in a partnership. The
articles of partnership include the following provisions regarding the division of net income: interest on original
investment at 15%, salary allowances of $22,000 and $20,000 respectively, and the remainder equally. How
much of the net income of $90,000 is allocated to Xavier?
A. $30,250
B. $47,750
C. $45,000
D. $42,250
79. Xavier and Yolonda have original investments of $50,000 and $100,000 respectively in a partnership. The
articles of partnership include the following provisions regarding the division of net income: interest on original
investment at 10%, salary allowances of $27,000 and $18,000 respectively, and the remainder equally. How
much of the net income of $40,000 is allocated to Xavier?
A. $20,000
B. $22,000
C. $32,000
D. $0

80. Xavier and Yolonda have original investments of $50,000 and $100,000 respectively in a partnership. The
articles of partnership include the following provisions regarding the division of net income: interest on original
investment at 10%, salary allowances of $27,000 and $18,000 respectively, and the remainder equally. How
much of the net loss of $6,000 is allocated to Xavier?
A. $4,000
B. $1,000
C. $3,000
D. $6,000

81. If there is no written agreement as to the way income will be divided among partners
A. they will share income and losses equally
B. they will share income and losses according to their capital balances
C. they will share income and losses according to the time devoted to the business.
D. there really is no partnership agreement

82. Partner A has a capital balance of $40,000 and devotes full time to the partnership. Partner B has a capital
balance of $50,000 and devotes half time to the partnership. If no other information is available regarding
distributions, in what ratio is net income to be divided?
A. 4:5
B. 1:1
C. 5:4
D. 1:2

83. Details of the division of net income for a partnership should be disclosed
A. in the asset section of the balance sheet
B. in the partners’ subsidiary ledger
C. in the statement of cash flows
D. in the partnership income statement
84. Pia and Ramona are partners who share income in the ratio of 3:2. Their capital balances are $90,000 and
$130,000 respectively. Income Summary has a credit balance of $40,000. What is Pia’s capital balance after
closing Income Summary to Capital?
A. $70,000
B. $114,000
C. $110,000
D. $74,000

85. Pia and Ramona are partners who share income in the ratio of 3:2. Their capital balances are $90,000 and
$130,000 respectively. Income Summary has a credit balance of $40,000. What is Ramona’s capital balance
after closing Income Summary to Capital?
A. $110,000
B. $146,000
C. $106,000
D. $150,000

86. Use the following information to answer the following questions.

Izabelle and Marta are forming a partnership. Izabelle will invest a piece of equipment with a book value of
$7,500 and a fair market value of $20,000. Marta will invest a building with a book value of $40,000 and a fair
market value of $58,000.

What amount will be recorded to the building account?

A. $28,000
B. $18,000
C. $40,000
D. $58,000

87. Use the following information to answer the following questions.

Izabelle and Marta are forming a partnership. Izabelle will invest a piece of equipment with a book value of
$7,500 and a fair market value of $20,000. Marta will invest a building with a book value of $40,000 and a fair
market value of $58,000.

What amount will be recorded to Izabelle’s capital account?

A. $20,000
B. $7,500
C. $27,500
D. $12,500
88. Use the following information to answer the following questions.

Izabelle and Marta are forming a partnership. Izabelle will invest a piece of equipment with a book value of
$7,500 and a fair market value of $20,000. Marta will invest a building with a book value of $40,000 and a fair
market value of $58,000.

What amount will be recorded to Marta’s capital account ?

A. $18,000
B. $20,000
C. $40,000
D. $58,000

89. Robert Johnson contributed equipment, inventory, and $42,000 cash to the partnership. The equipment had
a book value of $25,000 and market value of $28,000. The inventory has a book value of $50,000, but only had
a market value of $15,000 due to obsolescence. The partnership also assumed a $12,000 note payable owed by
Robert that was originally used to purchase the equipment.

What amount should Robert’s capital account be recorded?

A. $85,000
B. $73,000
C. $117,000
D. $105,000

90. Henry Jones contributed equipment, inventory, and $44,000 cash to the partnership. The equipment had a
book value of $35,000 and market value of $28,000. The inventory has a book value of $25,000, but only had a
market value of $12,000. due to obsolescence. The partnership also assumed a $15,000 note payable owed by
Henry that was originally used to purchase the equipment.

What amount should Henry’s capital account be recorded?

A. $104,000
B. $89,000
C. $69,000
D. $84,000

91. Ofelia and Teresa share income and losses in a 2:1 ratio after allowing for salaries to Ofelia of $48,000 and
$60,000 to Teresa. Net income for the partnership is $132,000. Income should be divided as follows:
A. Ofelia, $56,000; Teresa, $76,000
B. Ofelia, $60,000; Teresa, $72,000
C. Ofelia, $72,000; Teresa, $60,000
D. Ofelia, $64,000; Teresa, $68,000
92. Carla and Eliza share income equally. During the current year the partnership net income was
$40,000. Carla made withdrawals of $12,000 and Eliza made withdrawals of $17,000. At the beginning of the
year, the capital account balances were: Carla capital, $42,000; Eliza capital, $55,000. Eliza’s capital account
balance at the end of the year is
A. $52,000
B. $58,000
C. $82,000
D. $75,000

93. Xavier and Yolanda have original investments of $50,000 and $100,000 respectively in a partnership. The
articles of partnership include the following provisions regarding the division of net income: interest on original
investment at 20%, salary allowances of $27,000 and $18,000 respectively, and the remainder equally. How
much of the net income of $91,000 is allocated to Yolanda?
A. $26,500
B. $46,000
C. $45,000
D. $45,500

94. Xavier and Yolanda have original investments of $50,000 and $100,000 respectively in a partnership. The
articles of partnership include the following provisions regarding the division of net income: interest on original
investment at 20%, salary allowances of $34,000 and $26,000 respectively, and the remainder equally. How
much of the net income of $100,000 is allocated to Yolanda?
A. $49,000
B. $51,000
C. $50,000
D. $56,000

95. Xavier and Yolanda have original investments of $50,000 and $100,000 respectively in a partnership. The
articles of partnership include the following provisions regarding the division of net income: interest on original
investment at 20%, salary allowances of $34,000 and $26,000 respectively, and the remainder equally. How
much of the net income of $100,000 is allocated to Xavier?
A. $49,000
B. $51,000
C. $50,000
D. $56,000
Another random document with
no related content on Scribd:
doing they may be considered in connection with the remarks of their
critics and a just comparison made. In presenting the views of
Quaker educators reference may be made to salient points in the
criticism, which seem out of keeping with the ideas set forth and
without foundation as matters of fact.
There are quite a number of men, in the brief [Sidenote: Only a
period studied, who stand out clearly and express few of the leaders’
themselves definitely in favor of education, though statements to be
considered]
they do not consider it the first requisite for a
minister of the gospel.[76] From this number it will be feasible to
select only a few for the chief consideration, relegating the remainder
to a place of comparative unimportance and incidental notice. The
work of George Fox, though he was poorly educated, had a
remarkable effect on the educational work of the society. But it is not
necessary to review that in the present chapter as it has been
presented in the first.[77]
By far the most familiar of all characters in Quaker history is that of
William Penn. And to his influence must be attributed largely the
hearty interest in education shown, not only in Philadelphia, but also
in the surrounding communities. He was well educated, but it is not
desired to make a case for or against him on the basis of his
education; let us judge by his written or spoken expression and
actual procedure in practice. No attempt is made to prove or
disprove his contentions as to what was right or wrong, necessary or
unnecessary in education. The questions asked in his case and the
others that follow is: What did they approve or disapprove of in
education?
Not only in works that might be called strictly [Sidenote: Penn
educational did Penn give educational advice, recommends
valuable alike to youth and to parents, the directors practical virtues]
of youth. His advice to his children on the value of
diligence and its necessity for success, and the propriety of frugality,
even in the homes of the rich, embodies many of the most essential
principles in education at any time. It is especially applicable to the
education of the man of business, emphasizing the importance of the
practical duties in life. Some pointed statements are especially
worthy of repetition.
[Sidenote:
Diligence ... is a discreet and understanding Diligence]
application of onesself to business; ... it loses
not, it conquers difficulties.... Be busy to a [Sidenote:
Frugality]
purpose; for a busy man and a man of business
are two different things. Lay your matters and diligence
succeeds them, else pains are lost.... Consider well your end,
suit your means to it, and diligently employ them, and you will
arrive where you would be....[78] Frugality is a virtue too, and
not of little use in life, the better way to be rich, for it hath less
toil and temptation.... I would have you liberal, but not
prodigal; and diligent but not drudging; I would have you
frugal but not sordid.[79]

This bit of philosophy is educational in its bearing in very much the

same way as that of Benjamin Franklin.
In the letters to his wife and children, referring to the care for their
education, he is more specifically concerned with actual school
education.
[Sidenote: School
For their learning, be liberal. Spare no cost, education
for by such parsimony all is lost that is saved; recommended;
but let it be useful knowledge such as is the useful
emphasized]
consistent with truth and godliness, not
cherishing a vain conversation or idle mind; but ingenuity
mixed with industry is good for the body and the mind too. I
recommend the useful parts of mathematics, as building
houses, or ships, measuring, surveying, dialing, navigation;
but agriculture especially is my eye. Let my children be
husbandmen and housewives; it is industrious, healthy,
honest and of good example, ...[80]
 His preference, as might be expected from an [Sidenote: Private
Englishman of that time, was for a tutorial system tutors desired]
of education. His reasons therefore seem to have
been based chiefly on moral grounds.

Rather have an ingenious person in the house to teach

them, than send them to schools; too many evil impressions
being received there.[81]

The above quotation alone would seem to be adequate proof that

Penn did not oppose education, but urged it for others and in his own
family. But still more convincing and irrefutable evidence is found in
the preamble to this school charter, whence an extract is taken.
[Sidenote: Public
Whereas, the prosperity and welfare of any education
people depend in great measure upon the good essential for the
welfare of a
education of youth, and their early instruction in people]
the principles of true religion and virtue, and
qualifying them to serve their country and themselves, by
breeding them in writing and reading and learning of
languages, and useful arts and sciences, suitable to their sex,
age and degree; which cannot be effected in any manner or
so well as by erecting public schools for the purposes
aforesaid, therefore....[82]

If, as must be admitted, the previous statement [Sidenote: His

points out the lack of any opposition to the ordinary ideals expressed
rudimentary education that is necessary for the in action]
everyday walks of life, the last one certainly does [Sidenote: Yearly
the same in reference to his attitude towards a meeting
higher classical education. Moreover, this is not a recommend
French, High and
mere skeleton of words never clothed with the flesh Low Dutch,
of action. The principles set forth in the charter Danish, etc.]
were actually incorporated in the work of the
schools established in Philadelphia, and we find them maintaining a
classical school for languages and higher mathematics.[83] The
practical elements received the just emphasis which belonged to
them; it was necessary that the boys and girls be made able to earn
a living and be at least ordinarily intelligent citizens. The example of
Philadelphia was followed by other communities; practical needs
were given the first consideration and a higher classical education
offered when it became possible. Not only were these studies, which
we would term higher education, mentioned by Penn and other
writers among Quakers, but they were taken up and recommended
by the yearly meeting. For example, in 1737, the minutes
recommend that as opportunity can be found, children should be
privileged to learn “French, High and Low Dutch, Danish, etc.”[84]
This particular recommendation was made by the meeting because
of a felt need.[85] If then in case of a need for a particular subject,
they were willing to recommend that it be taught, can it be truly said
that they opposed all education?
It may be well to examine Barclay, since it is with [Sidenote:
him and his writings that Cox takes issue. In his Barclay’s position
Apology for Christian Divinity Vindicated is to be defined]
found a very clear statement of his position on the
subject, and he voices it as the principle of the whole society as well.
He seems to be answering some critic, who has taken him to task for
his educational views:
[Sidenote: In his
He goes on after his usual manner saying, I Apology]
inveigh against all human learning that has
been made use of any ways in Theology; but where he finds
this asserted I know not, whether the words he would declare
it from, to wit: that man hath rendered the plain and naked
truth obscure and mysterious by his wisdom, will bear such a
consequence is left to the reader’s judgment. But he thinks he
has found out our secret design of being against learning and
schools of learning, which is neither our affirmation nor our
principle, but his own false supposition. We would, saith he,
have all those banished, that we might more easily prevail
with our errors. But methinks the man should be more wary in
 venting his own false imaginations, unless he would bring
some ground for them; for his assertion is so far untrue, that if
he had been rightly informed, he might have known that we
have set up schools of learning for teaching of the languages
and other needful arts and sciences,[86] and that we never
denied its usefulness; only we denied it be a qualification
absolutely necessary for a minister, in which case alone we
have opposed its necessity.[87]

Another character of very great importance in [Sidenote:

this connection is Anthony Benezet. Born, 1713, at Benezet’s early
St. Quentin in France, of “an ancient and life and education]
respectable family” he spent his early years in
France and then in Holland, whither his father had fled for refuge.[88]
A few months were spent in Rotterdam and the family then moved to
London where the father entered into the mercantile business and
retrieved to some extent his fallen fortunes. This enabled him to give
Anthony sufficient education to qualify him for that business, for
which, however, he seemed to evince but little taste. Being of a very
religious nature, he became a member of Friends at about fourteen
years of age, and in that society found the field of his whole life’s
activity, which was chiefly educational.[89] Considerable space will be
devoted to his work in respect to the education of Negroes, so that
will be entirely omitted in this place.[90] He was a voluminous writer,
producing chiefly tracts and letters, and a great majority of these
have a definite educational bearing. Because of the great number of
them it is impossible really to do them justice, but an attempt will be
made to state a few brief theses for which he unchangingly stands.
First, education is a religious and social duty.[91] [Sidenote:
It is exceedingly interesting to notice that he looks Education a
function of
upon education as in the first place a governmental government, but
function, if the governments of this world were often neglected
influenced by true wisdom, they would make the as such; hence
individual effort
proper education of youth their first and special necessary]
care;[92] but since governments have neglected to
do this, it occurs to him that it is a service for which Quakers are
remarkably well fitted. It is a service for which the wage is very small
and which secures no return of special social favors for the laborer.
But they, being a quiet people, not wishing to gain great wealth or to
shine in social positions, can find their sphere of activity in the
education of the youthful members of society.
Second, a special care in the education of the [Sidenote:
poor is urged.[93] This should become the duty and Children
represent
secure the interest of the well-to-do public spirited “capital”; they
man, for if the upper class does not safeguard it, must be
they cannot be educated. The poor child educated]
represents so much unimproved property, the
owner being unable to improve it, which, if taken over by
philanthropists, may become of some consequence to himself and
perform great services for society at large. Such a movement would,
besides being a great aid to the poor and uneducated, be also a
worthy occupation for those who at present have nothing but time
and money to spend. It would help them to realize that there is
something real in the world, something greater than wealth and
broader than religious denominations. The heart of Benezet knew no
bounds; in his philanthropy he included all classes.
Third, a definite stand is made for higher standards for teachers.

I do not know how it is amongst you, but here any person of

tolerable morals, who can read and write, is esteemed
sufficiently qualified for a schoolmaster; when indeed, the
best and wisest men are but sufficient for so weighty a
charge.[94]

He endeavors to show that the work of a teacher is pleasant and

should interest a better class of masters than it has in the past. The
experiences of Benezet in the school work were of most pleasant
nature. Not only by his own statement, but judged also by the
accounts given in his memoirs by Robert Vaux, it seems that he was
unusually kind and sympathetic as a master, which won him the
greatest respect of his pupils.[95] The tasks of schoolteaching are
only unpleasant when being performed merely for the sake of the
wage obtained. Those who attempt to teach large numbers for the
sake of a large income find it disagreeable; they form the class of
teachers against whom he would discriminate.[96] Add to these three
principles, his great contribution toward the freedom and education
of the Negroes, his long life of service, and we have all for which he
lived. It is stated that he had no private life; at any rate it sinks into
oblivion in comparison with his interest and active work in public
philanthropies.[97]
The educational influence of John Woolman in [Sidenote: John
regard to Negro and Indian education will be Woolman, his
position in regard
mentioned in another chapter,[98] but concerning to education]
education generally he was equally outspoken, and
being a member of some consequence he was [Sidenote: The
able to make his influence felt. Like Benezet, he responsibility
tutors and
of

regarded education as a social duty, both to each parents]

individual and to the community of individuals. This
duty could not be performed by immoral tutors and schoolmasters,
for the pupil could be made to rise no higher than the master; so the
result would be an immoral society.[99] The responsibility, in the last
analysis, for the right conduct of schools falls upon the parents. If
they are indifferent, nothing can be accomplished for the schools, for
the whole community is no better or more insistent in its demands
than the individuals constituting it. For this reason he urges individual
philanthropy to come to the aid of the schools, which are badly
neglected; those who possess wealth can do no better, for, as he
says:

Meditating on the situation of schools in our provinces, my

mind hath, at times, been affected with sorrow, and under
these exercises it hath appeared to me, what if those that
have large estates were faithful stewards, and laid no rent or
interest nor other demand, higher than is consistent with
universal love; and those in lower circumstances would under
 a moderate employ, shun unnecessary expense, even to the
smallest article; and all unite humbly in seeking the Lord, he
would graciously instruct and strengthen us, to relieve the
youth from various snares, in which many of them are
entangled.[100]

If to this list of advocates of education, it is [Sidenote: Tuke,

necessary to add others, mention should be made Whitehead,
of Henry Tuke, George Whitehead, and William Crouch as
advocates of
Crouch. In defending certain differences between education]
the Quaker doctrine and that of other
denominations, the former discusses this one, in not considering
human learning essential to a minister of the gospel.[101] The
reasons adduced are chiefly biblical; the knowledge of human
literature is not recommended by the New Testament as being
necessary for a minister, and this is considered conclusive proof.
Moreover, it is pointed out that Paul, though a well educated man,
disclaimed the value of his education for that service, and wished
always to appear to the people as an unlettered man of God.[102] But
Tuke goes on to explain that though it is not essential for a minister,
learning is not unesteemed nor its usefulness slighted.[103] Members
are desired to direct their attention to education, for a right use of it
may promote religion and benefit civil society.[104] That the use of
Latin and Greek is not decried may be seen in the work of Penn and
Whitehead, who were both scholars, and whose works are full of
classical references and illustrations. In one instance their chief
argument against swearing is produced from certain references to
the works of Socrates and Xenocrates, pointing out that the Greeks
were aware of a higher righteousness excelling that of the legal
Jews.[105] The same point of view with reference to a knowledge of
the classics is taken by William Crouch, as is understood at once by
this statement:

They acknowledge the understanding of languages,

especially of Hebrew, Greek and Latin, formerly was and still
 is very useful, yet they take them not therefore to be
necessary to make a minister nor so profitable as that one
unacquainted with them must be styled an idiot, illiterate and
of no authority.[106]

Moreover, from various sources one is assured [Sidenote: The

that a classical education was not abhorred by the Latin School of
Quakers of Philadelphia. The work offered in the Philadelphia
exemplifies
classical school was for any one who had the contention of
ability to do it and its attainment was encouraged those quoted
by Friends. The higher education was for girls as above]
well as for boys, as we may judge from reading the [Sidenote:
journal kept by Sally Wister (or Wistar), a Quaker Education an
girl of the days of the Revolution.[107] She attended asset; but apt to
be perverted]
the school kept by Anthony Benezet,[108] which
was one of the highest class, moral and literary, and patronized by
the best classes of the citizens. Extracts from her Journal indicate
that her education had not been limited to the mere rudiments, but
that she enjoyed also an elementary knowledge, at least, of Latin
and French.[109] This sort of education was clearly not uncommon
among Friends and it was not the object of opposition on their part. It
must, however, be kept in mind that the Quakers never confused
education necessarily with true Christianity.[110] Religion in this life
and the salvation of one’s soul in the next was a problem which
concerned the poor as well as the rich, the untutored as well as the
learned. How could the demands be greater for one than the other;
the same tests had to be met and passed by all, the educated one
received no favors though more might be expected of him.[111]
Education was looked upon as an asset which might be turned to
great use for Christianity, but the lack of it was never a bar to
Christianity.[112] On the other hand, education might easily become,
according to the Quakers’ views, a definite hindrance to Christianity.
[113]

It would be quite improper in connection with this [Sidenote:

subject to fail to mention the scheme, Utopian in Scheme of
that day, which was conceived in the mind of education
Thomas Budd, for the development of a system of suggested by
Thomas Budd]
education for Pennsylvania and New Jersey. At the
very outset it seems more comprehensive than anything suggested
by any other leader, and in fact it embodied so much that it was quite
beyond the limit of expectation for either of the colonies. Thomas
Budd, though not at first a member of Friends, became convinced of
the justice of their principles and joined the society before the year
1678.[114] He was a man of affairs and became greatly interested in
the colonization of Pennsylvania and New Jersey, whither he soon
came as a colonist himself. At that time it was equally true, as at the
present, that if a scheme or undertaking was to be put through, it
must be made as attractive as possible to the prospector. The
attempt to do this called forth a considerable exercise of individual
initiative, and one result was the educational plan outlined by
Thomas Budd and published in Philadelphia in 1685. The details of
the scheme as outlined are deemed of sufficient interest and
importance to warrant their reproduction here.
[Sidenote:
1. Now it might be well if a law were made by Children to be in
the Governors and General Assemblies of public school
Pennsylvania and New Jersey, that all persons seven
more]
years or

inhabiting the said provinces, do put their

children seven years to the Public School, or longer, if the
parent please.

2. That schools be provided in all towns and [Sidenote: To

cities, and persons of known honesty, skill and receive instruction
understanding be yearly chosen by the in the arts and
sciences and to
Governor and General Assembly, to teach and learn a trade]
instruct boys and girls in all the most useful arts
and sciences that they in their youthful capacities may be
capable to understand, as the learning to read and write true
English and Latin, and other useful speeches and languages,
and fair writing, arithmetic and bookkeeping; the boys to be
taught and instructed in some mystery or trade, as the making
of mathematical instruments, joinery, turnery, the making of
clocks and watches, weaving, shoemaking or any other useful
trade or mystery that the school is capable of teaching; and
the girls to be taught and instructed in spinning of flax and
wool, and knitting of gloves and stockings, sewing, and
making of all sorts of useful needlework, and the making of
straw work, as hats, baskets, etc., or other useful art or
mystery that the school is capable of teaching.

3. That the scholars be kept in the morning [Sidenote: Eight

two hours at reading, writing, bookkeeping, etc., hours per day
and other two hours at work in that art, mystery allotted to studies
and chosen trade]
or trade that he or she most delighteth in, and
then let them have two hours to dine, and for recreation and
in the afternoon two hours at reading, writing, etc., and the
other two hours at work at their several employments.

4. The seventh day of the week the scholars [Sidenote:

may come to school only in the forenoon, and at Regular school
a certain hour in the afternoon let a meeting be work five and
one-half days per
kept by the schoolmasters and their scholars, week; moral
where good instruction and admonition is given instruction on
by the masters to the scholars and thanks Saturday]
returned to the Lord for his mercies and
blessings that are daily received from him, then let a strict
examination be made by the masters, of the conversation of
the scholars in the week past, and let reproof, admonition and
correction be given to the offenders, according to the quantity
and quality of their faults.

5. Let the like meetings be kept by the school [Sidenote: Similar

mistresses, and the girls apart from the boys. arrangement for
By strictly observing this good order our girls educated
separately]
children will be hindered from running into that
excess of riot and wickedness that youth is incident to, and
they will be a comfort to their tender parents.
 6. Let one thousand acres of land be given
and laid out in a good place, to every public [Sidenote: Land
endowment for
school that shall be set up, and the rent or schools]
income of it to go towards the defraying of the
charge of the school.

7. And to the end that the children of the poor [Sidenote: Indians
people, and the children of Indians may have and the poor to be
the like good learning with the children of the educated
cost]
free of

rich people, let them be maintained free of

charge to their parents, out of the profits of the school, arising
by the work of the scholars, by which the poor and the Indians
as well as the rich, will have their children taught, and the
remainder of the profits, if any be to be disposed of in the
building of the schoolhouses and improvements on the
thousand acres of land, which belongs to the school.[115]

The author does not claim to be entirely original [Sidenote: The

in his scheme, having been influenced, he says, by industrial and
a similar thing described by Andrew Yarenton in a commercial
values to be
book, England’s Improvements by Sea and Land. derived are
[116] His chief interest seems to be in the benefit to pointed out]
be derived for the commercial life of the colonies,
and for that reason there is accordingly a great stress on the
industrial education. By this introduction of the industrial schools,
spinning for example, in the larger cities and the preparation of
children at an early age for participation in that great occupation, the
production of linen cloth could be made equal not only to the
domestic demands but also a considerable margin for the foreign
trade.[117] It is pointed out that the colonial consumer pays twice as
much for his purchase as its cost of production in France or
Germany, and that he pays this extra cost into the coffers of the
English merchants. This profit should accrue to the home merchants.
The educational and also the industrial scheme [Sidenote:
is to receive the backing of the colonial Scheme to be
government. It is recommended that laws be
passed for the encouragement of linen encouraged by
manufacturers and that farmers “that keep a plow” the government]
should sow an acre of flax and two of hemp, with [Sidenote:
which to supply the manufacturers.[118] Educational Essential points
urged in the
support by the government was not secured, as is scheme]
amply evidenced by the unsurpassed development
of private and parochial schools of all [Sidenote: The
denominations. The churches were the sponsors lack of
governmental
for education. It is worthy of note, however, that the support; supplied
elements emphasized by Budd, (1) education in the through meetings
arts and sciences for all those capable of it, (2) of Quakers]
industrial education for a trade for every one, (3)
moral and religious training, and (4) equal educational opportunities
for poor and rich or otherwise unfavored classes, are the same as
those urged officially by the Quakers.[119]
Far from receiving governmental support, it was necessary that
the schools be supported by individual or small group enterprise.
The society recognized this, and it is stated in the organization of the
church that the duty of the monthly meeting is to provide for the
subsistence of the poor and for their education.[120] Furthermore it is
recommended that all special bequests of Friends be kept as a
distinct fund for the purpose originally intended by the donor, and
that if expended for any other purpose, it must be again made up by
the quarterly meeting.[121] One of the most frequent uses
designated, judging from the records, seems to have been the
educational.[122]
The reader may have perused the foregoing [Sidenote: Have
pages with more or less interest; a curiosity may Quaker schools
have been aroused concerning the present-day kept pace with the
public?]
attitude of Friends, educationally. Have they
experienced any considerable change? The institutional evidences
of their continued interest are familiar enough to the educationist. But
what is the attitude within the schools: Is instruction stiff and more
formal there than in the public schools, and what can be said of the
progress among the teachers? To answer all of these questions and
similar ones is not the purpose of this present work. And in the
following excerpt, taken from an expression drawn up by a body of
teachers, it is not hoped to find conclusive proof of this or that, but
perhaps it may be taken as a fairly reliable indication of the present
professional attitude.
[Sidenote: The
The teachers’ subjects are not Mathematics, pupil as an
nor Latin, nor Scripture, nor Quakerism—they individual to be
emphasized]
are boys and girls. The information imparted is,
in a sense, a minor matter: the growth of the [Sidenote: Well-
mind that assimilates it is all-important—growth equipped
teachers needed;
in keenness, efficiency and power.... and their
To the Society at large we would put forward academic
freedom
this view that the principles urged above are essential]
deserving of careful consideration in making
any forward move. The quality of the teaching given in our
schools is in a measure in the hands of Friends; they have
raised admirable buildings in many places—these are a small
matter compared with the character of the staff. The freedom
of the teacher, which is an indispensable condition of
excellence is a gift they can grant or withhold. And that we
who are responsible for the term of school life may have the
best chance and the best reward, we would press upon
Friends the need of laying foundations and awakening
interest in the days of childhood, and of turning to best
account the powers of those who go forth from our schools.
[123]

SUMMARY
This chapter treats of the attitude of Friends [Sidenote:
towards education. At the beginning there is Summary of
presented a criticism of S. H. Cox, which is a Cox’s position]
concrete example of the type of criticism referred to
in these pages. Following this there are presented the educational
views of several Friends,—Penn, Barclay, Benezet, Woolman,
Whitehead, Crouch, Tuke, and Thomas Budd, in order that the
reader may judge of the truth or error presented in the criticism. The
chief points made in Cox’s criticism are: (1) hostility of the Quaker
system to classical education, (2) general hostility of the Friends to
colleges and seminaries of learning, and (3) that the “light within”
was sufficient without any education.
From the material next presented it is shown [Sidenote:
that: (1) Penn recommended both practical and Summary of
higher education, (2) useful arts and sciences are points maintained
by certain Quaker
recommended to be taught in public schools, (3) leaders]
the classics were introduced as a part of the
curriculum in the Penn Charter School, and also in other schools
established by the society, (4) Barclay explains that the society holds
a classical education not absolutely necessary for a minister, though
it is useful, (5) the learning of languages is recommended by the
London Yearly Meeting, (6) education is advocated by Benezet as a
religious and social duty; the education of the poor and unfortunate
classes and races is urged; a higher education for schoolmasters is
recommended, (7) Woolman urges the education of Negroes and
Indians as a social duty; the responsibility is placed on the individual,
(8) Crouch states that Hebrew, Greek, and Latin are recognized as
useful and are not opposed when taught for that purpose, (9) Budd,
one of the early Quakers in Pennsylvania, introduced a very
comprehensive and Utopian scheme for (a) industrial education and
(b) higher education, proposing to organize it under the control of the
General Assembly, and (10) indications are that progress, within the
teaching body in Friends’ institutions, is quite comparable with that of
other institutions, though there is no attempt to produce conclusive
evidence either to that effect or the contrary.
 CHAPTER IV
EDUCATION IN PHILADELPHIA[124]

On ye 27th day of October, 1682, arrived before ye Towne

of New Castle from England, William Penn, Esqe., whoo
produced twoo deeds of feofment for this Towne and twelve
myles about itt, and also for ye twoo lower counties, ye
Whoorekills and St. Jones’s—wherefore ye said William Penn
received possession of ye Towne ye 28th of October, 1682.
[125]

It is probable that Penn reached Philadelphia in [Sidenote: The

the latter days of October or the early part of date of Penn’s
coming disputed]
November,[126] though no student of Philadelphia
history has yet been able to settle the question of the day absolutely.
Tradition says he came up the river in an open boat and landed at
the landing on Dock Street near the new tavern, the Blue Anchor,
which had just been erected by George Guest, a Quaker.[127] The
formal ceremony of transferring the territory which had been
arranged between Penn and the Duke of York before leaving
England,[128] was accomplished with the Duke’s commissioners,
Moll and Herman,[129] and the official debut of Pennsylvania in
colonial society was no longer a hope but a reality.
The foundation of the colony’s educational [Sidenote:
institutions had, however, not been delayed till the Education
formalities of “making” a colony were over. provided for in
first Frame of
Education received early consideration in the Government]
Frame of Government which was drawn up from
England by Penn and agreed to on April 25, 1682, before he
prepared to depart for Pennsylvania.[130] In that document it is
clearly set forth that education was the function of the civil authority,
though the intentions of the author were not realized fully for more
than a hundred and fifty years.[131] The same idea is present in each
of the three Frames of Government which were drawn up; the first,
April 25, 1682;[132] the second, April 2, 1683;[133] and the third,
November 7, 1696,[134] under Governor Markham. The instrument
drawn on April 2, 1683, contained in part the following stipulations,
which bear the impression of the Quaker ideal of education.
[Sidenote: The
Tenth. That the Governor and the Provincial provisions]
Council shall erect and order all public schools
and encourage and reward the authors of useful sciences and
laudable inventions in the said provinces and territories
thereof.
Eleventh. That one-third of the Provincial Council residing
with the Governor from time to time shall, with the Governor,
have the care and management of public affairs relating to
peace, justice, treasury and improvement of the province and
territories, and to the good education of the youth, and
sobriety of the manner of the inhabitants therein aforesaid.
[135]

The plan for education as above set forth was [Sidenote: Quaker
not destined to be the one followed consistently for Council provides
more than a century and a half of development, a school]
though throughout the first decades the relations
between the schools of Friends and the governing Council were very
close.[136] It is significant that the first school was actually ordered by
the Council, in keeping with Penn’s provisions. About one year after
Penn’s arrival in Philadelphia the educational problem came to the
attention of the Council and received decided recognition, as the
following witnesses:

The Governor and Provincial Council having taken into their

serious consideration the great necessity there is of a
schoolmaster for the instruction and sober education of the
 youth in the town of Philadelphia, sent for Enock Flower, an
inhabitant of said town, who for twenty years past has been
exercised in that care and employment in England, to whom
having communicated their minds, he embraced it upon the
following terms: to learn to read English 4s by the quarter, to
learn to read and write 6s by the quarter, to learn to read,
write and cast accounts 8s by the quarter; for boarding a
scholar, that is to say, diet, washing, lodging, and schooling,
ten pounds for one whole year.[137]

Thus the first impetus to education in [Sidenote:

Pennsylvania came through properly constituted Additional
governmental authority. The Council records show provisions or
books]
that the interest in educational affairs was
maintained for some time. In the month following a [Sidenote: Charter
law was proposed for making several sorts of of 1701 does not
refer to education
books for the use of persons in the province, and as did the former
also recommended that care be taken about ones]
“Learning and Instruction of youth, to witt: a school
in the arts and sciences.”[138] This interest in, and the close relation
of the Council to, education were not long continued however; for
this there is no satisfactory explanation, though it is very clear that
the attitude on the part of the government did change.[139] This
change is evidenced in the policy as outlined by the Charter of 1701,
in which there is no reference made to education or the responsibility
of the Governor or Council therefor.[140] To the writer it seems that
the withdrawal of the Council from any very active participation in the
affairs of education may have been due to two reasons: first, the
willingness evinced by private interests to establish schools and thus
take over to themselves the duties of educators (evidenced by the
establishment of Keith’s school by Friends in 1689 without the
assistance or advice of the Council);[141] and second, the urgent
details of establishing a new government, which occupied their first
attention.
 If further proof of the withdrawal of the colonial government from
the active establishment of schools, and of the fact that they did
accept and recognize the assistance of private agencies is desired, it
is to be found in various acts of legislation of the first half century.
Specific instances of such permissive legislation were the acts of
May 28, 1715,[142] and also of February 6, 1730-1.[143] This
legislation is chiefly concerned with granting privileges to purchase
and hold land and erect buildings for the use of institutions stated
therein, among which schools are mentioned. In this connection the
statute of 1715, which evidences the facts stated above, is quoted.

Be it enacted by Charles Gookin, Esq., by the royal

approbation Lieutenant-Governor, under William Penn, Esq.,
Proprietary and Governor-in-Chief of the Province of
Pennsylvania, by and with the advice and consent of the
freemen of the said provinces in General Assembly met, and
by the authority of the same, that it shall and may be lawful to
and for all religious societies or assemblies and
congregations of Protestants, within this province, to
purchase any lands or tenements for burying grounds, and for
erecting houses of religious worship, schools and hospitals;
and by trustees, or otherwise, as they shall think fit, to receive
and take grants or conveyances for the same, for any estate
whatsoever, to and for the use or uses aforesaid, to be holden
of the lord of the fee by the accustomed rents and services.
And be it further enacted by the authority aforesaid, that all
sales, gifts or grants made to any of the said societies, or to
any person or persons in trust for them, or any of them, for or
concerning any lands, tenements or hereditaments within this
province, for and in any estate whatsoever, to and for the use
and uses aforesaid, shall be and are by this Act ratified and
confirmed according to the tenor and true meaning thereof,
and of the parties concerned therein. And where any gifts,
legacies or bequests have been or shall be made by any
person or persons to the poor of any of the said respective
religious societies, or to or for the use or service of any
meeting or congregation of the said respective societies, the
 same gifts and bequests shall be employed only to those
charitable uses, or to the use of those respective societies or
meetings, or to the poor people to whom the same are or
shall be given or intended to be given or granted, according to
what may be collected to be the true intent and meaning of
the respective donors or grantors.

On “11th month, 9th, 1682,” the Friends met and [Sidenote: The
enacted business relating chiefly to the sick, a first meeting of
meeting house, purchase of books and such other record]
details of importance, but made no reference to [Sidenote: The
schools or the education of youth.[144] This probable length of
Flower’s tenure
remained true for all meetings till 1689,[145] the as teacher]
chief part of business in the meantime having to do
with either (1) strictly religious affairs or (2) raising money for the
poor and the orphans. The absence of any remarks or any plans for
schools from 1682 to 1689 is more easily understood when it is
recalled that the school under Enock Flower was set up in 1683.[146]
There is no evidence to prove definitely that Flower continued as
schoolmaster during the whole of this time, but (1) the absence of
any record of change, (2) no record of schools kept by the Friends
Meeting, (3) the fact that he was a teacher of long experience
(twenty years) and probably as satisfactory as any to be found, and
(4) the absence of keen competition on the part of neighboring
places to draw him away, would lead one to believe it probable that
he remained there for the greater part of the period at least.
In 1689 Friends determined to establish a school, designed to
meet the demands of rich and of poor,[147] which does not seem at
all strange since they were known to have been supporting their poor
and the orphans by subscriptions since their first establishment.[148]
The transaction of the business relating thereto was performed in the
monthly meeting and referred to the quarterly meeting (higher) for its
approval. The following extract from the records of the meeting gives
the result of their decision: