Test Bank for Principles of Financial Accounting 12th Edition Needles

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Chapter 2: Analyzing and Recording Business Transactions

Student:

1. The valuation issue deals with how the components of a transaction should be categorized.
True False

2. Business transactions are economic events that should be recorded in the accounting records.
True False

3. In accounting, to recognize means to record a transaction or event.

True False

4. Generally accepted accounting principles state that all business transactions should be valued at fair value
both when they occur and at all subsequent reporting dates.
True False

5. Fair value is the exchange price of an actual or potential business transaction between market participants.
True False

6. Normally, the value of an asset remains at its initial fair value or cost until the asset is sold, expires, or is
consumed.
True False
7. A credit to an asset account means that asset account has been increased.
True False

8. A debit has an unfavorable effect on an account.

True False
9. For a T account, an account balance is the difference in total dollars between total debit footings and total
credit footings.
True False

10. A decrease in a liability is recorded by a credit.

True False

11. The double-entry system is possible because all business transactions have at least two equal and opposite
aspects.
True False

12. A decrease in the Owner's Capital account is recorded with a debit.

True False

13. Owner's withdrawals should appear on the statement of owner's equity.

True False

14. The Owner's Withdrawals account has a normal debit balance.

True False

15. The first step in the accounting cycle is to post the journal entries to the ledger and prepare a trial balance.
True False

16. The normal balance of an account is the side (debit or credit) used to decrease the account.
True False

17. The general ledger is the basic storage unit for accounting data and is used to accumulate
amounts from similar transactions.
True False
18. One of the general rules of the double-entry system is that total debits must always be equal to total credits.
True False

19. Withdrawls and revenues are deductions from owner’s equity.

True False

20. When a withdrawal is made, the Cash account is debited and the Withdrawals account is credited.
True False

21. Liabilities are established with credits and eliminated with debits.
True False

22. Generally, before Accounts Receivable is debited, it is credited.

True False

23. A journal entry is a notation that consists of either a single debit or a single credit that is recorded in the
general ledger.
True False

24. Proper journal form is a way of recording a transaction with the date, debit account, and debit amount
shown on one line, and the credit account (indented) and credit amount shown on the next line.
True False

25. When a company records the purchase of 1 month of prepaid expense the transaction does not affect the
totals of assets or liabilities and owner’s equity.
True False

26. In a trial balance, all debits are listed before all credits.
True False
27. A trial balance is normally prepared at the end of each business day.
True False

28. When the columns of the trial balance equal each other, it is still possible that errors may have occurred in
recording and posting the transactions.
True False

29. A transposition error will cause the trial balance to be out of balance by an amount that is evenly divisible
by two.
True False

30. Recording an account with a debit balance as a credit, or vice versa, will cause the trial balance to be out of
balance by an amount that is evenly divisible by two.
True False

31. Once in a while, a transaction leaves an account with a balance that isn’t “normal.” When this occurs, the
“abnormal” balance should be corrected to the “normal” balance before copying the balance into the trial
balance.
True False

32. A trial balance may be prepared at any point in time.

True False

33. The journal is a chronological record of all transactions.

True False

34. Entering transactions into the journal is called posting.

True False

35. In a journal entry, debits are always recorded before credits.

True False
36. In a journal entry, debits are always indented.
True False

37. In a journal entry, the Post. Ref. column is left blank until the entry has been posted.
True False

38. It is never correct for a compound entry's debit totals and credit totals to be unequal.
True False

39. One might see “J5” correctly placed in the Post. Ref. column of the journal.
True False

40. Journal entries are typically posted to the ledger only at the end of the year.
True False

41. Another name for the ledger is the book of original entry.
True False

42. In the general journal, the year appears on the first line of the first column, the month on the next line of the
first column, and the day in the second column opposite the month.
True False

43. The general ledger is used to record the details of each transaction. The general journal is used to update
each account.
True False

44. When a company receives a product previously ordered, a recordable transaction has occurred.
True False

45. When a business hires a new employee, a recordable transaction has occurred.
True False
46. A transaction should be recorded when title to merchandise passes from the supplier to the purchaser and
creates an obligation to pay.
True False

47. Purchase requests and purchase orders are economic events, and as such they affect a company’s financial
position, and are recognized in the accounting records.
True False

48. When a company pays an employee for work performed, it is considered an economic event that is not
recorded as a transaction.
True False

49. A purchase should usually not be recognized (recorded) before the title is transferred because, until that
point, the vendor has not fulfilled its contractual obligation and the buyer has no liability.
True False

50. The timing of cash flows is critical to a company’s ability to maintain adequate liquidity so that it can pay
its bills on time.
True False

51. All sales transactions generate immediate cash.

True False

52. In order to manage a company’s liquidity, managers and other users of financial information must
understand the difference between transactions that generate immediate cash and those that do not.
True False

53. One way a company can manage its expenditures is to rely on its creditors to give it time to pay for
purchases.
True False

54. All expenses incurred by a business are paid immediately in cash.

True False
55. Purchasing office supplies on account is an example of one way a company can take advantage of deferring
a cash payment.
True False

56. When a business reports an asset at an inflated dollar amount, is has violated the measurement issue of
A. recognition.
B. valuation.
C. classification.
D. realization.

57. Which of the following is not a measurement issue in accounting?

A. When to record a business transaction.
B. How to classify the items of a business transaction.
C. When to classify the items of a business transaction.
D. Where to record a business transaction.

58. The issue of deciding when to record a transaction is solved by

A. properly classifying the transaction.

B. deciding on a point of recognition.
C. assigning historical cost to the transaction.
D. analyzing the intent of management.

59. The cost principle relates most closely to the

A. recognition point.
B. recognition issue.
C. valuation issue.
D. classification issue.

60. Which of the following is not a measurement issue in accounting?

A. Valuation.
B. Recognition.
C. Evaluation.
D. Classification.
61. Which of the following is an illustration of the classification issue?
A. At what amount should land be shown on the balance sheet?
B. At what point should the payment of salaries to employees be recorded?
C. Should supplies be recorded as an asset or as an expense?
D. At what point should a bill be paid for the purchase of an item?

62. When a business erroneously records expenses as assets, it has violated the measurement issue of
A. communication.
B. classification.
C. valuation.
D. realization.

63. After initially recording an asset at cost, fair value is

A. the price at which an asset could be sold in a current transaction between independent parties.
B. the actual, or historical, price at which the asset was acquired.
C. the easiest value used to measure and record assets.
D. verifiable at all future dates by referring to the invoice price paid for the asset.

64. Proper depends on correctly analyzing the effect of each transaction and on maintaining a
system of accounts that reflects that effect.
A. classification
B. valuation
C. recognition
D. realization

65. Which of the following accounts is increased with a debit?

A. Jim Webb, Capital
B. Rent Payable
C. Service Revenue
D. Prepaid Insurance

66. Which of the following accounts is increased with a credit?

A. Office Supplies
B. Unearned Revenue
C. Land
D. Prepaid Insurance
67. Which pair of accounts follows the rules of debit and credit in the same manner?
A. Service Revenue and Equipment
B. Land and Withdrawals
C. Notes Payable and Buildings
D. Wages Expense and Service Revenue

68. Which pair of accounts follows the rules of debit and credit in the opposite manner?
A. Prepaid Insurance and Withdrawals
B. Advertising Expense and Land
C. Withdrawals and Service Revenue
D. Interest Payable and Owner's Capital

69. The double-entry system

A. requires that each transaction be recorded with at least one debit and one credit.
B. requires that the total amount of the debits must always equal the total amount of the credits.
C. is based on the principle of duality.
D. All of these choices.

70. Which of the following accounts is not shown on the Statement of Owner’s Equity?
A. Owner’s Capital
B. Revenues
C. Expenses
D. Withdrawals

71. Which of the following is the final step in the accounting cycle?
A. Prepare financial statements.
B. Close the accounts.
C. Prepare and adjusted trial balance.
D. Post the journal entries to the ledger.

72. Which of the following is the first step in the accounting cycle?
A. Prepare financial statements.
B. Analyze business transactions from source documents.
C. Prepare and adjusted trial balance.
D. Post the journal entries to the ledger.
73. The withdrawal of cash by the owner will
A. decrease net income.
B. increase liabilities.
C. not affect total assets.
D. decrease owner’s equity.

74. A company records a transaction in which six months' rent is paid in advance. Which of the following
journal entries records the transaction?
A. Prepaid Rent – Debit; Cash – Credit
B. Rent Receivable – Debit; Cash – Credit
C. Rent Revenue – Debit; Cash – Credit
D. Rent Expense– Debit; Cash – Credit.

75. Receiving cash from a customer for settlement of an Accounts Receivable will
A. decrease Owner’s Equity.
B. increase net income.
C. increase total assets.
D. not affect total assets.

76. Which of the following events does not require a journal entry?
A. Purchase of a one-year insurance policy.
B. Agreement to perform a service at a future date.
C. Payment for a service performed previously.
D. All of these choices.

77. When a company has performed a service but has not yet received payment, what is the required journal
entry to be recorded?
A. Accounts Receivable – Debit; Service Revenue – Credit
B. Service Revenue – Debit; Accounts Payable – Credit.
C. Service Revenue – Debit; Accounts Receivable – Credit
D. No entry is required until the cash is received.

78. When a service has been performed, but no cash has been received, which of the following statements is
true?
A. The entry would include a debit to Accounts Receivable.
B. The entry would include a debit to Accounts Payable.
C. The entry would include a credit to Unearned Revenue.
D. No entry is required until the cash is received.
79. The controller for Tires and More, Inc. has recorded the following transactions during the month: the
purchase of equipment for $8,500 cash; payment of $6,300 for 3 months rent; and, collection of $2,400 from a
customer for services performed. At the beginning of the month the owner established the business by making
an investment of $15,000 cash. What is the balance in the Cash account at the end of the month, and is the
balance a debit or a credit?
A. $2,600 debit.
B. $2,600 credit.
C. $6,800 debit.
D. $15,200 debit.

80. The controller for Tires and More, Inc. has recorded the following transactions during the month: the
purchase of supplies on credit, $4,200; receipt of a bill for utilities for the month which is due on the 15th of the
next month, $1,200; and, partial payment on the balance due for supplies, $800. What is the balance in the
Accounts Payable account at the end of the month assuming a beginning balance of $0, and is the balance a
debit or a credit?
A. $4,600 debit.
B. $4,600 credit.
C. $3,400 credit.
D. $5,400 credit.

81. The controller for Tires and More, Inc. has recorded the following transactions during the month: the owner
established the business with a $20,000 investment on the 1st of the month; the company recorded $36,000 of
revenue for tires and services provided during the month; and expenses of $22,000 were recorded for the
month. What is the balance ofOwner’s Equity at the end of the month, and is the balance a debit or a credit?
A. $34,000 debit.
B. $34,000 credit.
C. $20,000 credit.
D. $6,000 debit.

82. The controller for Tires and More, Inc. has recorded the following transactions during the month: the owner
established the business with a $20,000 investment on the 1st of the month; the company recorded $36,000 of
revenue for tires and services provided during the month; and expenses of $22,000 were recorded for the
month. Additionally, on the last day of the month the owner withdrew $2,000 for personal expenses. What is
the balance of Owner’s Equity at the end of the month, and is the balance a debit or a credit?
A. $32,000 debit.
B. $32,000 credit.
C. $18,000 credit.
D. $36,000 debit.
83. An $800 debit item is accidentally posted as a credit. The trial balance column totals will therefore differ by
A. $0
B. $400
C. $800
D. $1,600

84. The trial balance for Parker Company is as follows:

Parker Company
Trial Balance
January 31, 2014
Cash $ 6,000
Accounts Receivable 4,000
Art Supplies 6,000
Office Supplies 10,000
Prepaid Rent 14,000
Prepaid Insurance 10,000
Art Equipment 10,000
Office Equipment 6,000
Accounts Payable $ 10,000
Mike Parker, Capital 30,000
Mike Parker, Withdrawals ?
Advertising Fees Earned ?
Wages Expense ?
Utilities Expense 10,000
Telephone Expense 6,000
$ A $ B

If the balance of the Mike Parker, Withdrawals account were $100,000 and the balance of the Wages Expense account were $10,000, what would be
the amount of B?
A. $124,000
B. $150,000
C. $192,000
D. $152,000
85. The trial balance for Parker Company is as follows:

Parker Company
Trial Balance
January 31, 2014
Cash $ 6,000
Accounts Receivable 4,000
Art Supplies 6,000
Office Supplies 10,000
Prepaid Rent 14,000
Prepaid Insurance 10,000
Art Equipment 10,000
Office Equipment 6,000
Accounts Payable $ 10,000
Mike Parker, Capital 30,000
Mike Parker, Withdrawals ?
Advertising Fees Earned ?
Wages Expense ?
Utilities Expense 10,000
Telephone Expense 6,000
$ A $ B

If the trial balance showed a balance of $14,000 in the Mike Parker, Withdrawals account and a balance of $30,000 in the Wages Expense account,
what would be the amount of Advertising Fees Earned for the period?
A. $106,000
B. $86,000
C. $116,000
D. $56,000

86. The trial balance for Parker Company is as follows:

Parker Company
Trial Balance
January 31, 2014
Cash $28,000
Accounts Receivable 4,000
Art Supplies 6,000
Office Supplies 10,000
Prepaid Rent 14,000
Prepaid Insurance 10,000
Art Equipment 10,000
Office Equipment 6,000
Accounts Payable $ 10,000
Mike Parker, Capital 30,000
Mike Parker, Withdrawals 14,000
Advertising Fees Earned 108,000
Wages Expense 30,000
Utilities Expense 10,000
Telephone Expense 6,000
$148,000 $148,000
On the trial balance, total assets equal
A. $108,000
B. $104,000
C. $88,000
D. $68,000

87. The trial balance for Parker Company is as follows:

Parker Company
Trial Balance
January 31, 2014
Cash $ 6,000
Accounts Receivable 4,000
Art Supplies 6,000
Office Supplies 10,000
Prepaid Rent 14,000
Prepaid Insurance 10,000
Art Equipment 10,000
Office Equipment 6,000
Accounts Payable $10,000
Mike Parker, Capital 30,000
Mike Parker, Withdrawals ?
Advertising Fees Earned ?
Wages Expense ?
Utilities Expense 10,000
Telephone Expense 6,000
$ A $ B

If the trial balance showed a balance of $16,000 in the Wages Expense account and a balance of $86,000 in the Advertising Fees Earned account,
what would be the amount of A?
A. $126,000
B. $106,000
C. $136,000
D. $116,000
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Ayoapó, 236
Ayolas, Juan de, 333, 334
Azogues, 117, 133
Azuay, 116, 117, 132, 133, 139, 145

Babahoya, 117, 139;

R., 127
Bahia, (Ec.), 136;
(Brazil), 374, 375, 381, 387, 388, 397, 398, 400, 406, 412, 415,
416, 417, 419, 428, 429, 430, 432
Bahia de Caraquez, 136, 137
Bahia Blanca, 269, 301, 302, 303, 307, 309, 310, 312, 314, 316,
318, 325, 326
Bahia Honda, 36
Bajada Grande, 305
Balatá, 43, 89, 107, 110
Balmaceda, 246
Balsa, 226, 227
Balzar R., 127
Ballenita, 131, 136, 144
Ballivián, 210
Bananas, 41, 111
Banco, 34, 36
Baños, 139
Baquedano, 266
Baragua R., 65
Barbacoas, 26, 36, 43
Barcelona, 55, 68, 79, 82, 88, 93, 94
Barima, 108
Barinas, 55, 71, 84, 94
Barquisimeto, 55, 59, 66, 81, 83, 84, 91
Barranca Bermeja, 47
Barrancas, 76, 91
Barranqueras, 329
Barranquilla, 10, 12, 13, 22, 30, 32, 33, 35, 47, 51
Barretos, 424
Baudó, Serranía de, 15, 17, 18
Baurés R., 383
Baurú, 409
Bauxite, 99, 107, 111
Bayovar, 163
Beagle Channel, 300
Beans, 88
Beer, 329
Belém, 375, 402
Belgrano, 303
Bello Horizonte, 375, 405, 408
Benalcazar, Sebastian de, 115
Beni, See El Beni
Beni R., 159, 212, 218, 219, 224, 227, 237, 242, 383, 384, 413
Berbice R., 103, 104
Bermejo R., 212, 226, 284, 288, 289, 312
Bermudez Asphalt Lake, 69, 94, 95
Berrío Puerto, 35, 36
Bio-Bio, 247, 259;
R., 252, 263, 275, 277
Bismuth, 201, 235
Bitumen, 108
Blanco Cape, 122
Blancos, 355
Bobures, 82, 87
Boca de Ceniza, 30
Boca de Navios, 61
Bocas del Drago, 69
Bocono, 72
Bodega Central, 34
Bodegas, 139;
R., 127
Bogotá, 8, 9, 10, 12, 13, 18, 19, 20, 28, 32, 33, 34, 36, 37, 38, 46,
51
Bolívar, (Col.), 9, 10, 22, 24,
(Ven.), 55, 72, 73, 74, 84, 88, 89,
(Ec.), 116, 117, 133
Bolívar Ciudad, 27, 31, 55, 73, 78, 83, 90, 92
Bolívar, Gen., 8, 54, 150
Bolivia, 4, 14, 53, 114, 148, 150, 158, 159, 205-244, 248, 292,
306, 309, 310, 332, 383, 409, 412, 413, 455
Boquete, 267
Borax, 200, 268, 275
Borja, 124, 138,
(Par.), 342
Boyacá, 9, 10, 12, 27, 37, 54
Bragança, 402, 412; 408
Brazil, 1, 2, 4, 61, 101, 112, 115, 192, 218, 242, 245, 289, 331,
333, 334, 339, 342, 343, 355, 372-434, 452, 453
Brazo, 76
Bucaramanga, 10, 28, 34, 35, 37, 38
Bucay, 136
Buenaventura, 12, 24, 26, 30, 31, 36, 37, 48
Buenos Aires, 175, 223, 280, 281, 282, 283, 284, 285, 287, 288,
289, 290, 291, 298, 301, 305, 307, 308, 309, 310, 312, 316,
317, 318, 319, 320, 322, 325, 326, 327, 328, 329, 330, 331,
334, 343, 350, 355, 361, 364, 403, 411, 454, 456, 457
Buenos Aires Lake, 288, 300, 313
Buga, 36, 38

Caapacá, 352
Caazapá, 335
Cabedello, 400, 412, 417
Cabellos, 367
Cabildo, 265
Cabral, Pedro Alvarez, 373
Cacao, 42, 86, 106, 110, 141, 188, 241, 415
Cacequy, 392, 411
Caceres, 34
Cachaca, 416
Cacheuta, 326
Cailloma, 168, 200
Cajabamba, 165, 198
Cajamarca, 149, 152, 161, 164, 169, 184, 193, 197, 200
Calabozo, 55, 70, 71
Calacoto, 238
Calama, 267, 272
Calamar, 10, 30, 32, 34
Calamara R., 127
Calantura, 182
Caldas, 10, 12, 23, 35, 40, 50
Caldera, 264, 265, 266
Calera, 265
Caleta Coloso, 266
Cali, 10, 13, 25, 34, 36, 37, 45, 46, 48
Caliche, 270
Callao, 152, 154, 158, 162, 167, 175, 176, 177, 188, 261
Callapó, 227
Camaná, 168
Camaquám, 430
Camaquán Lake, 62
Cambao, 38
Camerones Bay, 304
Camocím, 412
Campana, 301, 318
Campos, 397, 411, 416, 429
Candelaria, 313, 334
Canelas, 139
Canelones, 356, 360
Cañar, 116, 117, 133
Cañete, 186
Caño Macareo, 78
Caño Pedernales, 76
Caoba, 90
Capure, 95
Caquetá, 10, 26;
R., 17
Carabaya, 199
Carabobo, 54, 55, 66, 70, 77, 78, 91, 93
Caracas, 54, 55, 57, 60, 63, 77, 79, 80, 83
Caracoles, 234
Carache, 72
Caraguatay, 335
Carapeguá, 342
Caraquez Bay, 131
Carara V., 37
Caráz, 166, 167
Carchi, 116, 117, 133
Carenero, 79, 80
Carhuáz, 166
Carhue, 310
Cariaco Gulf, 68
Carmen de Patagones, 310, 330
Carnaüba Wax, 423
Caroni R., 61, 73, 74, 92
Carora R., 65
Cartagena, 10, 12, 22, 30, 31, 32, 34, 35, 38
Cartago, 25, 34, 36, 39
Cartavio, 186
Carúpano, 69, 77, 83, 84, 94
Carrizal, 265, 273
Casanare, 27, 38, 48
Casapalca, 196
Casiquiare R., 17, 26, 62, 76, 89
Casma, 167
Castilletes, 82, 94
Castro, 277;
Gen., 54, 69
Catacaos, 163
Catamarca, 283, 294, 321, 322, 324
Catatumbo R., 16, 28, 31, 48, 62, 64, 81, 84
Cattle, 44, 91, 108, 111, 143, 193, 240, 277, 278, 315, 350, 368,
391, 424, 425, 426
Cauca, 9, 10, 12, 25, 40, 41;
R., 16, 23, 32, 34, 35, 38, 50;
V., 15, 18, 19, 31, 35, 37, 38, 39, 42
Cauquenes, 247
Caura R., 61, 74, 90
Cautín, 247, 259, 276
Cayapas Indians, 118, 119
Cayenne, 112, 113
Cayo, 136
Ceará, 375, 400, 412, 421, 423, 428, 429
Central Valley, 257, 258, 264
Centro, 66, 67
Cerro Azul, 168
Cerro de Pasco, 152, 159, 170, 179, 182, 195, 198, 200
Cerro Largo, 356, 357, 363, 370
Cerro Potosí, 232, 233
Cerro Quespesisa, 199
César R., 34, 36
Christ of the Andes, 296
Church, George Earl, 412
Cicapra R., 93
Climar R., 359
Coal, 45, 93, 145, 198, 236, 274, 325, 370, 431
Cobija, 210, 243
Coca, 188, 242
Coca R., 126
Coconuts, 42, 88
Cochabamba, 207, 209, 216, 218, 224, 225, 227, 230, 236, 242,
243
Coche, 69, 70, 94
Codera Cape, 60
Coffee, 7, 40, 86, 106, 110, 142, 143, 188, 241, 414
Cojedes, 55, 70, 77, 93;
R., 59
Cojoro, 78
Colastiné, 289, 301, 305
Colchagua, 247, 258, 276
Collins, P. T., 413
Colombia, 4, 7-52; 76, 78, 91, 114, 124, 133, 148, 149, 174, 373
Colón, 31, 83
Colonia, 356, 357, 361, 365
Colonia Las Heras, 313
Colonia Sarmiento, 313
Colonia Suiza, 361
Colonias del Gran Chaco, 207, 220
Colonias del Noroeste, 207, 219, 237, 243
Colorado R., 290, 299, 310
Colorados, 355
Colquechaca, 217
Colquipocro, 167, 200
Columbus, 8, 53, 69, 100
Collahuasi, 223, 268
Collay, 145
Commewynne R., 109
Comodoro Rivadavia, 275, 300, 304, 313, 325, 330
Concepción, (Chile), 246, 247, 259, 263, 264, 275, 276; (Par.),
335, 337, 342, 343, 344, 349
Concepción del Uruguay, 307, 365
Concordia, 285, 298, 307, 316, 362, 367
Conchi, 268
Condoto R., 49
Confuso R., 340
Constitución, 264
Copacabana, 215, 236
Copaiba, 107
Copiapó, 247, 248, 256, 264, 265, 407
Copper, 28, 45, 93, 144, 194, 195, 234, 271, 295, 300, 352, 370,
429
Copra, 106
Coquimbo, 247, 251, 256, 261, 263, 265, 270, 273, 274, 276
Córdoba, 281, 283, 285, 287, 288, 290, 296, 307, 308, 310, 316,
319, 325, 329
Corentyn R., 102, 104, 105, 109
Corn, 43, 88, 111, 142, 143, 190, 241, 319, 349
Coro, 55, 65, 79, 81, 84, 91, 94
Corocoro, 215, 222, 234, 235, 237
Coroico, 215, 224
Coronel, 236, 261, 263, 264, 274, 275
Coropuno Mt., 168
Corumbá, 218, 220, 231, 289, 343, 365, 404, 407, 409, 428
Corral, 273
Corriente R., 125
Corrientes, 283, 288, 297, 304, 305, 306, 311, 321, 322, 328, 331,
337, 339, 343, 348
Cotabambas, 199
Cotopaxi Mt., 123, 125, 126, 137
Cotton, 42, 88, 187, 321, 349, 418
Crato, 412
Cristóbal Colón, 69
Cruzeiro do Sul, 405, 406
Cruz Grande, 273
Cua, 83
Cuareim R., 367
Cuatro Ojos, 227
Cuba, 186
Cubagua, 69
Cúcuta, 10, 13, 28, 36, 37, 38, 84
Cuchivero R., 74
Cuenca, 117, 119, 122, 123, 124, 132, 138, 139, 184
Cumaná, 55, 65, 68, 79, 83, 84, 88, 90, 94, 98
Cundinamarca, 9, 10, 28, 40, 45
Cuñapiru, 370
Cupisnique, 198
Curaçao, 31, 57, 66, 78, 79, 83, 90, 96
Curaray R., 126, 137
Curicó, 247, 258
Curityba, 375, 393, 394, 410
Cuyabá, 289, 375, 403, 407;
R., 386, 407
Cuyuni R., 92, 108
Cuzco, 149, 152, 154, 159, 171, 172, 179, 180, 183, 184, 188,
190, 193, 197, 199, 201, 203, 211, 383
Chacarilla, 234, 235
Chaco, 223, 283, 293, 306, 312, 321, 322, 329, 331, 333, 336,
340, 342, 344, 345, 346, 349, 350, 351, 352
Chachani Mt., 180
Chachapoyas, 152
Chala, 154, 168, 171
Challapata, 216
Chama R., 82
Chanchamayo V., 188
Chañaral, 265
Chaparé R., 227
Charles Isl., 133
Charrúa Indians, 354
Chatham Isl., 133
Chaves, 406
Chaves Isl., 133
Chibchas, 27
Chicama V., 164, 185, 186
Chicla, 177
Chiclayo, 152, 164
Chicle, 43, 90
Chicha, 42, 241
Chile, 2, 4, 53, 114, 121, 122, 128, 151, 157, 158, 187, 191, 193,
205, 242, 245-279, 313, 323, 373
Chilete, 164
Chili R., 180
Chiloé, 122, 247, 260, 275, 276, 277
Chillán, 247
Chillo V., 137
Chimbo R., 127
Chimbote, 159, 165, 166, 167, 176, 183, 186, 198
Chimborazo, 116, 117, 133, 139
Chimborazo Mt., 122, 123, 133;
Pass, 137
Chimoré R., 227
Chinchillas, 193, 239
Chinchipe R., 124
Chiquinquirá, 37
Chiquitos, Sierra de, 211, 383
Chirimoias, 143, 190
Chita, 27, 139
Chlorolque Mt., 234
Chocó, 10, 23, 35, 43, 49, 50
Chone, 137
Chonos Isls., 260
Chorillos, 154, 183
Chubut, 283, 299, 304, 311, 323, 325
Chuño, 241
Chuquiaguillo, 230, 231
Chuquisaca, 206, 207, 217, 223, 237;
R., 167

Dairy Industry, 328, 361, 368

Daule R., 127, 142
Delegación Nac. en el Oriente, 207, 219
Delta Amacuro, 55, 76, 94
Delta Orinoco, 56, 95, 97
Demarara R., 103, 104
Desaguadero R., 212, 226, 234, 235
Deseado, 304, 313;
R., 313
Diamante, 313
Diamantina, 429
Diamantino, 383, 386
Diamonds, 94, 107, 108, 429
Dique, 30, 31
Dividivi, 89
Doce R., 430
Dolores, 355
D’Orbigny, 210
Dulce R., 295
Durán, 136
Durazno, 356, 364, 367

East Coast, 280-433

East Indians, 102, 105, 111
Ecuador, 4, 8, 14, 15, 24, 38, 114-147, 148, 157, 163, 188, 251,
373
El Beni, 207, 218, 243
El Callao, 73, 74, 84, 93
El Canto, 154
El Dorado, 92
El Misti, 158, 180
El Oriente, 116, 117, 123, 134, 219
El Oro, 116, 117, 132, 139, 144
El Valle, 9, 10, 24, 40, 50
El Vigia, 84
Embarcación, 223, 293, 306, 312
Emeralds, 7, 50
Encarnación, 311, 335, 342, 343, 352
Encontrados, 72, 81, 84, 85, 96
Ené R., 170, 183
Ensenada, 301, 302
Entre Rios, 283, 288, 298, 305, 311, 313, 319, 329, 331
Escalante R., 62, 64, 81, 85
Esmeralda, 75, 76
Esmeraldas, 116, 117, 118, 128, 130, 131, 136, 142, 145
Esmeraldas R., 127, 130
Espejos Spring, 238
Esperança, 409
Esperanza Rapids, 227
Espirito Santo, 375, 397, 411, 414, 432
Essequibo R., 101, 104, 105
Esteros, 210
Etén, 164, 175
Eucalyptus, 234;
timber, 145, 324, 364

Facatativá, 33, 34, 37

Falcón, 54, 55, 65, 79, 88, 93, 94, 97
Federal District, 54, 55, 56, 66, 67
Fernando de Noronha Isl., 406
Ferreñafe, 164
Ferrobamba, 197
Fibre Plants, 42, 91, 107, 146, 422
Fish, 108, 144, 194, 278, 398, 400
Flandes, 37
Florencia, 10
Flores, 356, 364;
General, 355
Florianopolis, 375, 393
Florida, 355, 356, 364
Flour, 329, 427
Forestry, 43, 89, 106, 113, 143, 191, 242, 277, 323, 345, 370, 419
Formosa, 283, 293, 304, 306, 313, 321
Fortaleza, 375, 401, 412
Fragosa, 407
Francia, Dr. J. G. R., 334
Fray Bentos, 307, 356, 362, 369
Friburgo, 411
Frigoríficos, 44, 92, 278, 318, 350, 352, 368, 369
Frio Cape, 380, 386
Fruit, 106, 143, 189, 241, 276, 323, 349, 370, 419
Fundición, 36
Furniture, 328

Galápagos Isls., 116, 117, 121, 133

Galera Tunnel, 177;
Volcano, 25
Garay, Juan de, 281, 305
Garcas R., 429
General Lopez, (town), 318
Georgetown, 101, 103, 104
Girardot, 33, 34, 35, 37
Goajira Penin., 15, 21, 36, 46, 56
Goats, 45, 65, 91, 143, 239, 278, 315, 368, 426
Gold, 7, 45, 49, 92, 107, 111, 112, 145, 199, 229, 274, 324, 370,
428
Gomez, General, 92
Gorgas, General, 128
Goya, 298, 313
Goyaz, 339, 375, 381, 385, 388, 404, 411, 428, 429
Goyaz Mts., 380, 381
Goyllarisquisga, 179, 182, 184, 196
Granadillas, 143
Gran Chaco, 220, 288, 338, 339
Grande R., 127, 407
Granja, 412
Greenheart, 106
Greenwich Park, 104
Grubb, W. Barbrooke, 337
Guacara, 67
Guadalupe, 164
Guaharibos Ind., 75
Guainía R., 17, 76
Guaira, 335
Guaire R., 63, 68;
V., 80
Guajará-Mirím, 225, 227, 243, 413
Gualaquiza, 139
Guanabara Bay, 395
Guanacos, 193, 329
Guanare, 55, 71, 84
Guanipa, 82
Guano, 194
Guanoco, 69, 82, 94, 97
Guanta, 68, 79, 82
Guapo, 68, 80
Guaporé R., 211, 212, 227, 383
Guaqui, 181, 221, 223, 236
Guaranda, 117
Guaranís, 335, 354
Guarapiche R., 70
Guarapuava, 425
Guárico, 55, 70, 80, 83
Guasipati, 73
Guatire, 83, 87
Guaviare R., 17, 27, 61, 75, 76
Guayana (Guiana), 56, 76, 86, 92
Guayana Highlands, 59, 60, 62, 72, 100, 379, 380, 384
Guayaquil, 117, 119, 120, 127, 128, 132, 135, 136
Guayaquil Gulf, 122, 124, 127, 128, 131, 163
Guayas, 116, 117, 131, 139;
R., 122, 127, 138, 156;
V., 142
Guiana, 100-113
Guiana Brazilian, 100, 380, 388
Guiana British, 73, 100, 101, 102-108
Guiana Dutch, 100, 101, 109-112
Guiana French, 100, 101, 112-113
Guiana Highlands, 379, 380
Guigüe, 80, 83
Guindí, 335

Hauri Hauri R., 199

Herva Matte, 393, 422
Higuerote, 80
Hogs, 92, 193, 240, 317, 368
Honda, 33, 47;
Rapids, 33
Horses, 45, 92, 194, 278, 317, 368, 426
Huacho, 167, 187, 201
Huailas V., 158, 159, 166, 167, 176, 179, 183, 198, 457
Huaina Potosí Mt., 222, 233
Huallaga R., 159, 160, 169, 170, 173
Huamachuco, 165, 188
Huancabamba, 184
Huancavelica, 152, 171, 197, 200
Huancayo, 171, 179, 183
Huanchaca, 224, 232
Huanchaco, 165, 186
Huanday, 164
Huanta, 188
Huánuco, 152, 161, 169, 170, 188
Huarás, 152, 165, 166
Huarmey, 167, 199
Huasaga R., 125
Huascarán Mt., 166
Huasco, 256, 265
Huatanay R., 172
Huayday, 198
Huaytiquina, 269, 313
Huigra, 136
Huila, 9, 10, 28, 51
Humboldt, Alexander von, 148
Hydroplane, 33

Iabaro R., 227

Ibagué, 10, 29, 35, 39
Ibarra, 38, 117, 133, 137
Ibicuy, (Arg.), 289, 301, 311;
(Par.), 352
Ica, 152, 167, 168, 187, 197, 198
Iguapé, Ribeira de, 386, 406
Iguassú Falls, 289, 306, 331, 342