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Managerial
Accounting
© Eli Pascall-Willis/Getty Images
Managerial
Accounting
Sixteenth Edition

Ray H. Garrison, D.B.A., CPA

Professor Emeritus
Brigham Young University

Eric W. Noreen, Ph.D., CMA

Professor Emeritus
University of Washington

Peter C. Brewer, Ph.D.

Wake Forest University
 Dedication
To our families and to our many colleagues who use this book.

MANAGERIAL ACCOUNTING, SIXTEENTH EDITION

Published by McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121. Copyright © 2018 by McGraw-Hill Education. All rights reserved. Printed in
the United States of America. Previous editions © 2015, 2012, and 2010. No part of this publication may be reproduced or distributed in any form or by any
means, or stored in a database or retrieval system, without the prior written consent of McGraw-Hill Education, including, but not limited to, in any network
or other electronic storage or transmission, or broadcast for distance learning.
Some ancillaries, including electronic and print components, may not be available to customers outside the United States.
This book is printed on acid-free paper.
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ISBN 978-1-259-30741-6
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Library of Congress Cataloging-in-Publication Data

Names: Garrison, Ray H., author. | Noreen, Eric W., author. | Brewer, Peter
C., author.
Title: Managerial accounting / Ray H. Garrison, D.B.A., CPA, Professor
Emeritus, Brigham Young University, Eric W. Noreen, Ph.D., CMA, Professor
Emeritus, University of Washington, Peter C. Brewer, Ph.D., Wake Forest
University.
Description: Sixteenth edition. | New York, NY : McGraw-Hill Education, [2018]
Identifiers: LCCN 2016040843 | ISBN 9781259307416 (alk. paper)
Subjects: LCSH: Managerial accounting.
Classification: LCC HF5657.4 .G37 2018 | DDC 658.15/11—dc23
LC record available at https://lccn.loc.gov/2016040843

The Internet addresses listed in the text were accurate at the time of publication. The inclusion of a website does not indicate an endorsement by the authors
or McGraw-Hill Education, and McGraw-Hill Education does not guarantee the accuracy of the information presented at these sites.

mheducation.com/highered
About the
Authors
Ray H. Garrison is emeritus professor of accounting
at Brigham Young University, Provo, Utah. He received his BS and
MS degrees from Brigham Young University and his DBA degree
from Indiana University.

As a certified public accountant, Professor Garrison has been

involved in management consulting work with both national
and regional accounting firms. He has published articles in The
Accounting Review, Management Accounting, and other professional
journals. Innovation in the classroom has earned Professor Garrison the Karl G. Maeser
Distinguished Teaching Award from Brigham Young University.

Eric W. Noreen has taught at INSEAD in France and

the Hong Kong Institute of Science and Technology and is emeritus
professor of accounting at the University of Washington. Currently,
he is the Accounting Circle Professor of Accounting, Fox School of
Business, Temple University.

He received his BA degree from the University of Washington

and MBA and PhD degrees from Stanford University. A Certified
Management Accountant, he was awarded a Certificate of
Distinguished Performance by the Institute of Certified Management
Accountants.

Professor Noreen has served as associate editor of The Accounting Review and the
Journal of Accounting and Economics. He has numerous articles in academic journals
including: the Journal of Accounting Research; The Accounting Review; the Journal
of Accounting and Economics; Accounting Horizons; Accounting, Organizations and
Society; Contemporary Accounting Research; the Journal of Management Accounting
Research; and the Review of Accounting Studies.

Professor Noreen has won a number of awards from students for his teaching.

Managerial Accounting S i xt e e n t h E di t i on v
 Peter C. Brewer is a Lecturer in the Department
of Accountancy at Wake Forest University. Prior to joining the
faculty at Wake Forest, he was an accounting professor at Miami
University for 19 years. He holds a BS degree in accounting
from Penn State University, an MS degree in accounting from
the University of Virginia, and a PhD from the University of
Tennessee. He has published more than 40 articles in a variety
of journals including: Management Accounting Research; the
Journal of Information Systems; Cost Management; Strategic Finance; the Journal of
Accountancy; Issues in Accounting Education; and the Journal of Business Logistics.

Professor Brewer has served on the editorial boards of the Journal of Accounting
Education and Issues in Accounting Education. His article “Putting Strategy into the
Balanced Scorecard” won the 2003 International Federation of Accountants’ Articles of
Merit competition, and his articles “Using Six Sigma to Improve the Finance Function”
and “Lean Accounting: What’s It All About?” were awarded the Institute of Management
Accountants’ Lybrand Gold and Silver Medals in 2005 and 2006. He has received Miami
University’s Richard T. Farmer School of Business Teaching Excellence Award.

Prior to joining the faculty at Miami University, Professor Brewer was employed as an
auditor for Touche Ross in the firm’s Philadelphia office. He also worked as an internal
audit manager for the Board of Pensions of the Presbyterian Church (U.S.A.).

vi Garrison Noreen Brewer

 Let Garrison be Your Guide
I am a big fan of this book.
For centuries, the lighthouse has provided guidance and safe
I have taught this course
passage for sailors. Similarly, Garrison/Noreen/Brewer has
with a few other books and
successfully guided millions of students through managerial
this book does the best
accounting, lighting the way and helping them sail smoothly through
the course. job tying all the concepts
together. When asked I
Decades ago, lighthouses were still being operated manually. In always refer to this book as
these days of digital transformation, lighthouses are run using being superior to the other
automatic lamp changers and other modern devices. In much the books that I have used.
same way, Garrison/Noreen/Brewer has evolved over the years.
Today, the Garrison book not only guides students—accounting Garrison truly is the gold
majors and other business majors alike—safely through the standard of managerial
course but is enhanced by a number of powerful tools to augment accounting texts.
student learning and increase student motivation. Connect, Pamela Rouse,
which includes adaptive and interactive study features such Butler University
as SmartBook, Concept Overview Videos, Auto-Graded Excel Christopher O’Byrne,
Simulations, and Guided Examples, as well as a repository of Cuyamaca College
additional resources tied directly to the text, will improve students’
Garrison is clearly
engagement in and and out of class, help them maximize their
the best managerial
study time, and make their learning experience more enjoyable.
accounting text available.
Animated, narrated Concept Overview Videos for each learning
objective teach the core concepts of the text with auto-graded Carleton Donchess,
knowledge-check questions, and animated, narrated Guided Bridgewater State University
Examples connected to practice exercises provide a step-by-step I have always liked
walk through of a similar exercise, assisting students when this textbook in my
they need it most. Excel Simulations provide the student the over 20 years of
opportunity to learn valuable Excel skills while solving problems teaching Accounting.
specific to the text pedagogy. It is quite readable and
Just as the lighthouse continues to provide reliable guidance to comprehensive and the
seafarers, the Garrison/Noreen/Brewer book continues its tradition end-of-chapter material is
of leading the way and helping students sail successfully through quite effective.”
managerial accounting by always focusing on three important Rama Ramamurthy,
qualities: relevance, accuracy, and clarity. Georgetown University

Managerial Accounting S i xt e e n t h E di t i on vii

 Garrison does a superior job
of introducing Managerial
Accounting and necessary
management skills. In
addition, the textbook
discusses the crucial topics of
why managerial accounting
matters to one’s career, ethics,
and social responsibility.
Ann K. Brooks,
University of New Mexico
The authors have done a great
job explaining managerial
accounting concepts and
providing real-world examples
that students can relate to.
Stephen Benner,
Eastern Illinois University
It provides simple and clear
explanations of the concepts
with easy to follow examples.
It is ideal for undergraduate
and graduate level accounting
students.
Rong Huang,
Baruch College
The Garrison [text] is clearly
the best written managerial
accounting book that I have
reviewed. The examples
throughout the chapter would
enable a student to use this
book and learn managerial
accounting in an on-line or
hybrid class.
Edna Mitchell,
Polk State College
viii Garrison
RELEVANCE. Every effort is made to help students
relate the concepts in this book to the decisions made by working
managers. In the sixteenth edition, the authors have added 13
new Integration Exercises that help students learn to think
like managers. These exercises link learning objectives across
chapters in ways that enable students to grasp how managerial
accounting “all fits together” to provide enhanced managerial
insights. New and revised In Business boxes throughout the book
link chapter concepts to pertinent real-world examples. Service
industry references appear throughout the chapter narrative and
end-of-chapter material to provide students with relevant context
for the material they are learning.
ACCURACY. The Garrison book continues to set the
standard for accurate and reliable material in its sixteenth
edition. With each revision, the authors evaluate the book and
its supplements in their entirety, working diligently to ensure that
the end-of-chapter material, solutions manual, and test bank are
consistent, current, and accurate.
CLARITY. Generations of students have praised Garrison
for the friendliness and readability of its writing, but that’s just the
beginning. In the sixteenth edition, the authors have rewritten
various chapters with input and guidance from instructors around
the country to ensure that teaching and learning from Garrison
remains as easy as it can be.
The authors’ steady focus on these three core elements has led to
tremendous results. Managerial Accounting has consistently led
the market, being used by over two million students and earning
a reputation for reliability that other texts aspire to match.
Noreen Brewer
Garrison’s Powerful Pedagogy
Managerial Accounting includes pedagogical elements that engage
and instruct students without cluttering the pages or interrupting student learning. Confirming Pages

Garrison’s key pedagogical tools enhance and support students’ understanding of the
concepts rather than compete with the narrative for their attention. Process Costing 171

You should proceed to the requirements below only after completing your worksheet.
Required:
1. Check your worksheet by changing the beginning work in process inventory to 100 units, the
units started into production during the period to 2,500 units, and the units in ending work in

NEW* Integration Exercises

process inventory to 200 units, keeping all of the other data the same as in the original exam-
ple. If your worksheet is operating properly, the cost per equivalent unit for materials should
now be $152.50 and the cost per equivalent unit for conversion should be $145.50. If you do

We have added 13 new exercises (located in the back of the book) that integrate learning objectives across
2.
not get these answers, find the errors in your worksheet and correct them.
How much is the total cost of the units transferred out? Did it change? Why or why not?
Enter the following data from a different company into your worksheet:

chapters. These exercises will increase the students’ level of interest in the course because they forge the
Beginning work in process inventory:
Units in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
Completion with respect to materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100%

connections across chapters. Rather than seeing each chapter as an isolated set of learning objectives,
Completion with respect to conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Costs in the beginning work in process inventory:
Materials cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20%

$2,000

students begin to see how “it all fits together” to provide greater managerial insight and more effective
Conversion cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Units started into production during the period . . . . . . . . . . . . . . . . . . . . . . . . .
Costs added during the period:
$800
1,800

planning, controlling, and decision making. The integration exercises also are tailor-made for flipping
Materials cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $18,400
Conversion cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $38,765
Ending work in process inventory:
Units in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100

the classroom because they offer challenging questions that require students to work in teams to derive
Completion with respect to materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Completion with respect to conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
100%
30%

solutions that synthesize what they have learning throughout the semester.
3.
What is the cost of the units transferred out?
What happens to the cost of the units transferred out in part (2) above if the percentage com-
pletion with respect to conversion for the beginning inventory is changed from 20% to 40%
and everything else remains the same? What happens to the cost per equivalent unit for con-
version? Explain.

The Foundational 15
Clopack Company manufactures one product that goes through one processing department called LO4–1, LO4–2, LO4–3,
Mixing. All raw materials are introduced at the start of work in the Mixing Department. The com-
pany uses the weighted-average method of process costing. Its Work in Process T-account for the
Mixing Department for June follows (all forthcoming questions pertain to June):
LO4–4, LO4–5
The Foundational 15
June 1 balance
Work in Process—Mixing Department

28,000 Completed and transferred

Each chapter contains one Foundational 15 exercise
Materials
Direct labor
120,000
79,500
to Finished Goods ?
that includes 15 “building-block” questions related
to one concise set of data. These exercises can
Overhead 97,000
June 30 balance ?

The June 1 work in process inventory consisted of 5,000 units with $16,000 in materials cost and
$12,000 in conversion cost. The June 1 work in process inventory was 100% complete with respect
to materials and 50% complete with respect to conversion. During June, 37,500 units were started
be used for in-class discussion or as homework
into production. The June 30 work in process inventory consisted of 8,000 units that were 100%
complete with respect to materials and 40% complete with respect to conversion.
Required:
assignments. They are found before the Exercises
1.

2.
Prepare the journal entries to record the raw materials used in production and the direct labor
cost incurred.
Prepare the journal entry to record the overhead cost applied to production.
and are available in Connect.
3. How many units were completed and transferred to finished goods during the period?

gar07417_ch04_154-195.indd 171 08/18/16 08:36 PM

I like the “Foundational 15” and its integration of all the

chapter objectives into one problem that can be reviewed in class.
Melanie Anderson, Slippery Rock University

Concept Overview Videos

New for the 16th edition of Garrison, the Concept Overview Videos cover each learning objective through
narrated, animated presentations. Formerly Interactive Presentation, each Concept Overview Video has been
enhanced for improved accessibility, and includes both the visual animations and transcript to accommodate
all types of learners. The Concept Overview Videos also pause frequently to check for comprehension with
assignable, auto-graded Knowledge Check questions..

Managerial Accounting S i xt e e n t h E di t i on ix
 Rev.Confirming Pages

CHAPTER 4 Opening Vignette

Each chapter opens with a Business Focus
feature that provides a real-world example
for students, allowing them to see how the
chapter’s information and insights apply to
the world outside the classroom. Learning
Process Costing
Objectives alert students to what they should
Costing the “Quicker-Picker-Upper”
expect as they progress through the chapter.
LEARNING OBJECTIVES
BUSINESS FOCUS

After studying Chapter 4, you should be able to:

LO4–1
I like how you engage the reader
Record the flow of materials, labor,
and overhead through a process
costing system.

LO4–2 Compute the equivalent units of

production using the weighted-
with the “Business Focus” at the
beginning of the chapter.
average method.

LO4–3 Compute the cost per equivalent unit

using the weighted-average method.

Kathy Crusto-Way,
© Kristoffer Tripplaar/Alamy
LO4–4 Assign costs to units using the
weighted-average method.
If you have ever spilled milk, there is a good chance that you used Bounty
paper towels to clean up the mess. Procter & Gamble (P&G) manufactures LO4–5 Prepare a cost reconciliation report Tarrant County College
Bounty in two main processing departments—Paper Making and Paper Con- using the weighted-average method.
verting. In the Paper Making Department, wood pulp is converted into paper LO4–6
An excellent text that is
(Appendix 4A) Compute the
and then spooled into 2,000 pound rolls. In the Paper Converting Depart- equivalent units of production using
ment, two of the 2,000 pound rolls of paper are simultaneously unwound the FIFO method.

especially good for introductory

into a machine that creates a two-ply paper towel that is decorated, perfo-
rated, and embossed to create texture. The large sheets of paper towels that
LO4–7 (Appendix 4A) Compute the cost per
equivalent unit using the FIFO method.
emerge from this process are wrapped around a cylindrical cardboard core
measuring eight feet in length. Once enough sheets wrap around the core,
the eight foot roll is cut into individual rolls of Bounty that are sent down a
LO4–8 (Appendix 4A) Assign costs to units
using the FIFO method. managerial accounting classes
because it is organized in a
conveyor to be wrapped, packed, and shipped. LO4–9 (Appendix 4A) Prepare a cost
In this type of manufacturing environment, costs cannot be readily traced to reconciliation report using the FIFO
individual rolls of Bounty; however, given the homogeneous nature of the prod- method.
uct, the total costs incurred in the Paper Making Department can be spread
uniformly across its output of 2,000 pound rolls of paper. Similarly, the total
LO4–10 (Appendix 4B) Allocate service
department costs to operating
logical topic development flow.
costs incurred in the Paper Converting Department (including the cost of the departments using the direct method.
2,000 pound rolls that are transferred in from the Paper Making Department)
can be spread uniformly across the number of cases of Bounty produced. LO4–11 (Appendix 4B) Allocate service depart- Elizabeth Widdison,
ment costs to operating departments
P&G uses a similar costing approach for many of its products such as
Tide detergent, Crest toothpaste, and Dawn dishwashing liquid. ■
using the step-down method. University of Washington, Seattle
Source: Conversation with Brad Bays, formerly a Procter & Gamble financial executive.

154

gar07417_ch04_154-195.indd 154 10/18/16 01:40 PM

Excellent coverage of the topics. Easy for

students to read.
Sharon Bell,
The University of North Carolina at Pembroke

x Garrison Noreen Brewer

 Manufacturing Overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

A similar entry would be made to apply manufacturing overhead cost in the Bottling
Department.

Completing the Cost Flows Once processing has been completed in a department,
the units are transferred to the next department for further processing, as illustrated
in the T-accounts in Exhibit 4–3. The following journal entry transfers the cost of the
units that have been completed within the Formulating Department to the Bottling
Department:

Work in Process—Bottling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

Work in Process—Formulating . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

After processing has been finished in the Bottling Department, the costs of the com-
pleted units are transferred to the Finished Goods inventory account:

Finished Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

Work in Process—Bottling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

Finally, when a customer’s order is filled and units are sold, the cost of the units is
transferred to Cost of Goods Sold:

Cost of Goods Sold. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

Finished Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

To summarize, the cost flows between accounts are basically the same in a process
costing system as they are in a job-order costing system. The only difference at this
point is that in a process costing system each department has a separate Work in Process
account.

In Business Boxes JUNK FOOD GOES ON A HEALTH KICK

IN BUSINESS

These helpful boxed features offer a glimpse Candy manufacturers are feeling pressure from customers to remove unhealthy ingredients
Confirming Pages
from their snack food. For example, Nestlé has been working on removing artificial colors (such
as Red 40 and Yellow 5) and artificial flavors (such as Vanillin) from its more than 250 chocolate

into how real companies use the managerial products. The company plans to use Annatto (which comes from achiote trees) instead of arti-
ficial food colors and it intends to replace vanillin with natural vanilla flavor. While these natural

accounting concepts discussed within the

ingredients cost more, Nestlé says that it will not offset these higher material costs with higher
prices. In addition to Nestlé, Mondelez International, the makers of Oreo cookies and Cadbury
chocolate, plans to reduce the saturated fat and sodium in its products by 10% by 2020.

chapter. Each chapter contains multiple

214 Chapter 5 © Ryan Remiorz/The Canadian Press/AP Images
Source: Annie Gasparro, “Nestle Bars Artificial Color, Flavors,” The Wall Street JournaL, February 18, 2015, p. B6.

current examples. This margin of safety means that at the current level of sales and with the company’s cur-
rent prices and cost structure, a reduction in sales of $12,500, or 12.5%, would result in
just breaking even. Process Costing Computations: Three Key Concepts
In a single-product company like Acoustic Concepts, the margin of safety also can be
In process costing, each department needs to calculate two numbers for financial report-
expressed in terms of the number of units sold by dividing the margin of safety ingin dollars
purposes—the cost of its ending work in process inventory and the cost of its com-
by the selling price per unit. In this case, the margin of safety is 50 speakerspleted
($12,500
units ÷
that were transferred to the next stage of the production process. The key to
$250 per speaker = 50 speakers). deriving these two numbers is calculating unit costs within each department. On the sur-
face, these departmental unit cost calculations may seem very straightforward—simply
MANAGERIAL divide the department’s costs (the numerator) by its outputs, or units produced (the
ACCOUNTING IN ACTION Prem Narayan and Bob Luchinni met to discuss the results of Bob’s analysis.denominator). However, to set the stage for correctly performing this seemingly simple
Prem: Bob, everything you have shown me is pretty clear. I can see whatcomputation,
impact theyou will need to understand three key foundational concepts.
THE WRAP-UP

sales manager’s suggestions would have on our profits. Some of those suggestions
are quite good and others are not so good. I am concerned that our margin of safety is
only 50 speakers. What can we do to increase this number?
Bob: Well, we have to increase total sales or decrease the break-even point or both.
Prem: And to decrease the break-even point, we have to either decrease our fixed
expenses or increase our unit contribution margin? gar07417_ch04_154-195.indd 159 08/18/16 08:36 PM

Bob: Exactly.
Prem: And to increase our unit contribution margin, we must either increase our selling
price or decrease the variable cost per unit?
Bob: Correct.
Prem: So what do you suggest?
Bob: Well, the analysis doesn’t tell us which of these to do, but it does indicate we have
a potential problem here.
Prem: If you don’t have any immediate suggestions, I would like to call a general meeting
next week to discuss ways we can work on increasing the margin of safety. I think every-
one will be concerned about how vulnerable we are to even small downturns in sales.

CVP Considerations in Choosing a Cost Structure

Cost structure refers to the relative proportion of fixed and variable costs in an organiza-
Managerial Accounting in Action Vignettes
tion. Managers often have some latitude in trading off between these two types of costs.
For example, fixed investments in automated equipment can reduce variable labor costs.
In this section, we discuss the choice of a cost structure. We also introduce the concept of In-depth, clear coverage;
These vignettes depict cross-functional teams working together in real-life
operating leverage.
interesting updated examples
settings, working withCost
theStructure
products and Profit and Stability services that students recognize from
Which cost structure is better—high variable costs and low fixed costs, or the oppo- in the “In Business” boxes.
their own lives. Students areanswer
site? No single shown step-by-step
to this question howhasaccounting
is possible; each approach its advantages. To concepts
show what we mean, refer to the following contribution format income statements for two
Natalie Allen,
are implemented in organizations
blueberry farms. Bogside Farm and depends how these
on migrant workers concepts are
to pick its berries by hand, applied to
whereas Sterling Farm has invested in expensive berry-picking machines. Consequently, Texas A&M University
solve everyday business problems. First, “The Issue” is introduced through
Bogside Farm has higher variable costs, but Sterling Farm has higher fixed costs:

a dialogue; the student then walks through the implementation

Bogside Farm
Amount Percent
Sterling Farm
Amount Percent
process; Extremely well written with
finally, “The Wrap-up” summarizes
Sales . . . . . . . . . . . . . . . the
. . . . . . . big
Variable expenses. . . . . . . . . . . . . .
picture.
. . . $100,000
60,000
100%
60%
$100,000 100%
30,000 30% great examples, including
Contribution margin . . . . . . . . . . . .
Fixed expenses . . . . . . . . . . . . . . . .
40,000
30,000
40% 70,000
60,000
70%
the “Managerial in Action”
Net operating income. . . . . . . . . . . $ 10,000 $ 10,000
segments.
Loisanne Kattelman,
Weber State University
gar07417_ch05_196-256.indd 214 08/19/16 02:17 AM

Managerial Accounting S i xt e e n t h E di t i on xi
 Confirming Pages

170 Chapter 4

4–6 Assume that a company has two processing departments—Mixing followed by Firing.
Explain what costs might be added to the Firing Department’s Work in Process account
during a period.
4–7 What is meant by the term equivalent units of production when the weighted-average
method is used?
4–8 Watkins Trophies, Inc., produces thousands of medallions made of bronze, silver, and
gold. The medallions are identical except for the materials used in their manufacture.
What costing system would you advise the company to use?

Applying Excel
LO4–2, LO4–3, LO4–4, LO4–5 Confirming
This exercise relates to the Double Diamond Skis’ Shaping and Milling Pages
Department that was dis-
cussed earlier in the chapter. The Excel worksheet form that appears below consolidates data from
Exhibits 4–5 and 4–8. Download the workbook containing this form from Connect, where you will
also receive instructions about how to use this worksheet form.

End-of-Chapter Material
172 Chapter 4

4. Compute the equivalent units of production for materials.

5. Compute the equivalent units of production for conversion.

Managerial Accounting has earned a reputation for the

6. What is the cost of beginning work in process inventory plus the cost added during the period
for materials?
7. What is the cost of beginning work in process inventory plus the cost added during the period
for conversion?

best end-of-chapter practice material of any text on the

8. What is the cost per equivalent unit for materials?
9. What is the cost per equivalent unit for conversion?
10. What is the cost of ending work in process inventory for materials?
11. What is the cost of ending work in process inventory for conversion?
12. What is the cost of materials transferred to finished goods?
13. What is the amount of conversion cost transferred to finished goods?
Confirming
14. Prepare the journal entry to record the transfer of costs from Work Pages
in Process to Finished Goods.
15. What is the total cost to be accounted for? What is the total cost accounted for?
market. Our problem and case material continues to
176
Exercises
Chapter 4
conform to AACSB recommendations and makes a great
starting point for class discussions and group projects.
EXERCISE 4–1 Process Costing Journal Entries LO4–1
Quality Brick Company produces bricks in two processing departments—Molding and Firing.
consisted of Information
3,000 units, relating
which were
to the 80% completeoperations
company’s with respect to materials
in March and 60% complete
follows:
with respect a.
to labor
Rawand overhead.
materials usedThe costs per equivalent
in production: unit for the month
Molding Department, were
$23,000; asFiring
and follows:
Department, $8,000.
b. Direct labor costs incurred: Molding Department, $12,000; and Firing Department, $7,000.
c. Manufacturing overhead was applied:
Cost
$37,000.
per equivalent unit . . . . . . . . . . . . . . .
Molding Department,
Materials
$12.50
Labor
$3.20
$25,000; and Firing Department,
Overhead
$6.40
d. Unfired, molded bricks were transferred from the Molding Department to the Firing Depart-
When Ray Garrison first wrote Managerial Accounting, he
ment. According to the company’s process costing system, the cost of the unfired, molded

started with the end-of-chapter material, then wrote the

Required: bricks was $57,000.
1. Computee.theFinished
equivalent unitswere
bricks of materials,
transferred labor,
from and
theoverhead in the ending
Firing Department to work in process
the finished goods warehouse.
inventory forAccording
the month.to the company’s process costing system, the cost of the finished bricks was $103,000.
2. Computef. theFinished
cost of ending
bricks work
were in soldprocess inventoryAccording
to customers. for materials, labor,
to the overhead,
company’s and incosting system,
process

narrative in support of it. This unique approach to textbook

total for January.
the cost of the finished bricks sold was $101,000.
3. Compute the cost of the units transferred to the next department for materials, labor, overhead,
and in total for January.
Required:
4. Prepare Prepare journal entriesforto January.
a cost reconciliation record items (Note: (a)You
through
will (f)
notabove.
be able to break the cost to
be accounted for into the cost of beginning work in process inventory and costs added during

authoring not only ensured consistency between the

EXERCISE 4–2 Equivalent Units of Production—Weighted-Average Method LO4–2
the month.)
Clonex Labs, Inc., uses the weighted-average method in its process costing system. The following
data are available for one department for October:
Percent Completed
Problems
PROBLEM 4–13 Comprehensive
Work in process, October 1 . . . . . . . . . . . . . . 30,000
Problem;October
Work in process, Second 31
Production
. . . . . . .Department—Weighted-Average
. . . . . 15,000 80%
Units

Method40%
Materials
65%
Conversion
30% end-of-chapter material and text content but also un­­
derscored Garrison’s fundamental belief in the importance
LO4–2, LO4–3, LO4–4, LO4–5
Old Country Links,The department
Inc., started 175,000
produces sausages units intodepartments—Mixing,
in three production production during the month
Casing andand transferred
190,000 completed
Curing, and Packaging. units Department,
In the Mixing to the next department.
meats are prepared and ground and then mixed
gar07417_ch04_154-195.indd 170 08/18/16 08:36 PM
with spices. Required:
The spiced meat mixture is then transferred to the Casing and Curing Department,
where the mixture is force-fed
Compute into casings
the equivalent units and then hung and
of production cured in climate-controlled smoking
for October.
chambers. In the Packaging Department, the cured sausages are sorted, packed, and labeled. The
company uses the weighted-average method in its process costing
EXERCISE 4–3 Cost per Equivalent Unit—Weighted-Average
the Casing and CuringMicro
Superior Department follow:
Products
system. Data
Confirming Method for
Pages LO4–3September for
uses the weighted-average method in its process costing system. Data for
the Assembly Department for May appear below:
of applying theory through practice. It is not enough for
180 Chapter 4 Work in process inventory, September
Cost added during1May. . . . .. .. .. .. . . . . . . . . 1. . . . . 100%
Percent Completed
Materials

$238,900
Labor
Units Mixing Materials Conversion
Work in process, May 1 . . . . . . . . . . . . . . . . . $18,000 $5,500
90% $80,300
Overhead
$27,500
80% $401,500
students to read, they must also understand. To this day, the
guiding principle of that first edition remains, and Garrison’s
Work in process inventory, September
Equivalent units of30 . . . . . . . . . . . . . . . 1. . . . . 100%
production 35,000 80% 33,000 70% 33,000

Required:
Cases Compute the cost per equivalent unit for materials,
Mixing labor,Materials
overhead, andConversion
in total.

superior end-of-chapter material continues to provide

Work in process inventory, September 1 . . . . . . . . . . . . . . $1,670 $90 $605
CASE 4–19 Second Department—Weighted-Average
Cost added during SeptemberMethod
. . . . . . .LO4–2,
. . . . . . LO4–3,
. . . . . . . LO4–4
. . $81,460 $6,006 $42,490
“I think we goofed when we hired that new assistant controller,” said Ruth Scarpino, president
of Provost Industries. “Just look at this report that he prepared for last month for the Finishing
Department. I can’tMixing cost represents
understand it.” the costs of the spiced meat mixture transferred in from the Mixing Depart-

accurate, current, and relevant practice for students.

ment. The spiced meat mixture is processed in the Casing and Curing Department in batches; each
unit incosts:
Finishing Department the above table is a batch and one batch of spiced meat mixture produces a set amount of
gar07417_ch04_154-195.indd
Work in172 sausages
process thatApril
inventory, are 1,
passed on tomaterials
450 units; the Packaging Department. During September, 50 batches (i.e., 08/18/16 08:36 PM

units)conversion
100% complete; were completed and transferred
60% complete . . . . . . .to
. . the
. . . .Packaging
. . . . . . . . . .Department.
..... $ 8,208*
Costs transferred in during the month from the
Required:
preceding department, 1,950 units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,940
1. Determine the Casing and Curing Department’s equivalent units of production for mixing,
Materials cost added during the month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,210
materials, and conversion for the month of September. Do not round off your computations.
Conversion costs incurred during the month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,920
2. Compute the Casing and Curing Department’s cost per equivalent unit for mixing, materials,
Total departmental costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $46,278
and conversion for the month of September.
3. Compute
Finishing Department the Casing
costs assigned to: and Curing Department’s cost of ending work in process inventory for
Units completed andmixing, materials,
transferred conversion,
to finished goods,and in total for September.
1,800 units 4. Compute
at $25.71 the .Casing
per unit . . . . . . .and
. . . .Curing
. . . . . . .Department’s
. . . . . . . . . . . . .cost
. . . . of
. . .units
. transferred
$46,278 out to the Packaging
Department
Work in process inventory, Aprilfor
30,mixing,
600 units; materials,
. . . . . . .conversion,
. . . . . . . . . . .and
. . . .in
. . total
. . . for September.
materials 0%5.complete;
Prepareconversion
a cost reconciliation
35% complete report . . .for
. . .the
. . . Casing
. . . . . . . and
. . . .Curing
.. Department
0 for September.
Total departmental costs assigned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $46,278

* Consists of cost transferred in, $4,068; materials cost, $1,980; and conversion cost, $2,160.

“He’s struggling to learn our system,” replied Frank Harrop, the operations manager. “The
problem is that he’s been away from process costing for a long time, and it’s coming back slowly.”
“It’s not just the format of his report that I’m concerned about. Look at that $25.71 unit cost

Strong integration
gar07417_ch04_154-195.indd 176 08/18/16 08:36 PM
that he’s come up with for April. Doesn’t that seem high to you?” said Ms. Scarpino.
“Yes, it does seem high; but on the other hand, I know we had an increase in materials prices
during April, and that may be the explanation,” replied Mr. Harrop. “I’ll get someone else to redo
this report and then we can see what’s going on.”

between chapter content

Provost Industries manufactures a ceramic product that goes through two processing
departments—Molding and Finishing. The company uses the weighted-average method in its
process costing.
Required:

and end-of-chapter
1. Prepare a report for the Finishing Department showing how much cost should have been
assigned to the units completed and transferred to finished goods, and how much cost should
have been assigned to ending work in process inventory in the Finishing Department.
2. Explain to the president why the unit cost on the new assistant controller’s report is so high.

exercises/problems. CASE 4–20 Ethics and the Manager, Understanding the Impact of Percentage Completion on
Profit—Weighted-Average Method LO4–2, LO4–3, LO4–4
Gary Stevens and Mary James are production managers in the Consumer Electronics Division of
General Electronics Company, which has several dozen plants scattered in locations throughout

Clearly written and well- the world. Mary manages the plant located in Des Moines, Iowa, while Gary manages the plant in
El Segundo, California. Production managers are paid a salary and get an additional bonus equal
to 5% of their base salary if the entire division meets or exceeds its target profits for the year. The
bonus is determined in March after the company’s annual report has been prepared and issued to

organized content.
stockholders.
Shortly after the beginning of the new year, Mary received a phone call from Gary that went
like this:
Gary: How’s it going, Mary?
Mary: Fine, Gary. How’s it going with you?
Gary: Great! I just got the preliminary profit figures for the division for last year and we are within

Carleton Donchess, $200,000 of making the year’s target profits. All we have to do is pull a few strings, and we’ll be
over the top!
Mary: What do you mean?
Gary: Well, one thing that would be easy to change is your estimate of the percentage completion of

Bridgewater State University your ending work in process inventories.

Garrison has the best

gar07417_ch04_154-195.indd 180 08/18/16 08:36 PM

online material I have

ever seen.
Minna Yu, Monmouth
University

xii Garrison Noreen Brewer

Utilizing the Icons Guided Examples are one of
To reflect our service-based economy, the text is replete my students’ favorite features
with examples from service-based businesses. A helpful icon in Connect. They use them
distinguishes service-related examples in the text. extensively to help with their
homework.
The IFRS icon highlights content that may be affected by the
Amy Bentley, Tallahassee Community
impending change to IFRS and possible convergence between College
U.S. GAAP and IFRS.
I am a big proponent of
Ethics assignments and examples serve as a reminder that including Excel® in the course.
good conduct is vital in business. Icons call out content that The students really need
relates to ethical behavior for students. practice with Excel and this
course really lends itself to
The writing icon denotes problems that require students to providing good problems they
use critical thinking as well as writing skills to explain their can practice with.
decisions. Stacy Kline, Drexel University

Business Ethics are of

Author-Written Supplements
growing importance and the
Unlike other managerial accounting texts, the book’s authors write the
coverage early in the book is
major supplements such as the test bank and solution files, ensuring a
commendable.
perfect fit between text and supplements.
Heminigild Mpundu,
University of Northern Iowa

Managerial Accounting S i xt e e n t h E di t i on xiii

 Assurance of Learning Ready
Many educational institutions today are focused on the notion of
assurance of learning, an important element of some accreditation
standards. Managerial Accounting, 16e, is designed specifically to support
your assurance of learning initiatives with a simple, yet powerful, solution.
Each question for Managerial Accounting, 16e, maps to a specific chapter
learning outcome/objective listed in the text. The reporting features of
Connect can aggregate student to make the collection and presentation
of assurance of learning data simple and easy.

AACSB Statement
McGraw-Hill Education is a proud corporate member of AACSB International.
Recognizing the importance and value of AACSB accreditation, we have
sought to recognize the curricula guidelines detailed in AACSB standards
for business accreditation by connecting selected questions in Managerial
Accounting, 16e, to the general knowledge and skill guidelines found in the
AACSB standards. The statements contained in Managerial Accounting, 16e,
are provided only as a guide for the users of this text. The AACSB leaves
content coverage and assessment clearly within the realm and control of
individual schools, the mission of the school, and the faculty. The AACSB does
also charge schools with the obligation of doing assessment against their own
content and learning goals. While Managerial Accounting, 16e, and its teaching
package make no claim of any specific AACSB qualification or evaluation, we
have, within Managerial Accounting, 16e, tagged questions according to the
six general knowledge and skills areas. The labels or tags within Managerial
Accounting, 16e, are as indicated. There are, of course, many more within
the test bank, the text, and the teaching package which might be used as a
“standard” for your course. However, the labeled questions are suggested for
your consideration.

xiv Garrison Noreen Brewer

 New in the
Sixteenth Edition
Faculty feedback helps us continue to improve Managerial Accounting. In response to reviewer suggestions, the
authors have made the following changes to the text:
• We split the job-order costing chapter into two chapters to improve the students’ ability to understand the material
and to give professors greater flexibility in choosing how to cover the material.
• We reviewed all end-of-chapter exercises and problems and revised them as appropriate to better function within
Connect.
• We added 13 Integration Exercises in the back of the book to help students connect the concepts. These exercises
are suitable for both a flipped classroom model and in-class active learning environment as they engage students
and encourage critical thinking.
• In-Business boxes are updated throughout to provide relevant and current real-world examples for use in
classroom discussion and to support student understanding of key concepts as they read through a chapter.

Prologue describes how to use plantwide and multiple overhead

The Prologue has added coverage of the CGMA exam
and an updated summary of the CMA exam content
specifications.
Chapter 1
The high-low method has been removed from this chapter.
We added an exhibit to visually depict product and period
cost flows. We also made various changes to further
emphasize the chapter’s unifying theme of different cost
classifications for different purposes. We have created 11
new end-of-chapter exercises/problems.
Chapter 2
This is a new chapter that explains how to use a job-
order costing system to calculate unit product costs. It
rates to apply overhead costs to individual jobs. The
chapter has a strong managerial accounting orientation
because it looks at how job-order costing systems serve
the needs of internal managers.
Chapter 3
This is a new chapter that explains how job-order
costing systems can be used to determine the value of
ending inventories and cost of goods sold for external
reporting purposes. The chapter has a strong financial
accounting orientation because it uses journal entries
and T-accounts to explain the flow of costs in a job-order
costing system. The chapter also has a new appendix
that uses Microsoft Excel® to explain the flow of costs in
a job-order costing system.

Managerial Accounting S i xt e e n t h E di t i on xv
 Chapter 4 Chapter 10
We revised the text in the main body of the chapter and We overhauled Appendix 10B to introduce students
Appendix 4A to better highlight the key concepts to a Microsoft Excel-based approach for creating an
and steps needed to perform the weighted-average income statement using standard costing.
and FIFO process costing calculations. We also revised
the first few paragraphs of Appendix 4B to better clarify Chapter 11
its purpose and to better distinguish that purpose from This chapter includes four new In Business boxes.
the intent of the service department cost allocation
Chapter 12
coverage that appears later in the book.
We revised the front-end of the chapter to better
Chapter 5 highlight the six key concepts that provide the
We added a new appendix that explains how to foundation for effective decision making. We also
analyze mixed costs using the high-low method and revised the end-of-chapter exercises and problems
the least-squares regression method. to better dovetail with Connect and streamlined the
coverage of sell or process further decisions to aid
Chapter 6 student comprehension. In addition, we relocated
We added new text that better highlights this chapter’s the Pricing appendix to this chapter and added new
reliance on actual costing and contrasts it with the job- coverage of customer latitude and pricing and value-
order costing chapters’ reliance on normal costing. based pricing.

Chapter 13
Chapter 7
We revised many end-of-chapter exercises and
This chapter has a new appendix titled Time-Driven
problems and extensively revised the formatting
Activity-Based Costing: A Microsoft Excel-Based
within Connect throughout all the chapters, (not just
Approach.
Chapter 13) to allow students greater flexibility for
alternate methods of approaching a problem, such as
Chapter 8
performing net present value calculations.
The end-of-chapter materials include three new
exercises/problems (8-17, 8-18, and 8-27). Chapter 14
We added three new In Business boxes.
Chapter 9
We revised numerous end-of-chapter exercises and Chapter 15
problems to better align them with Connect. We added four new In Business boxes.

xvi Garrison Noreen Brewer

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 Acknowledgments
Suggestions from professors, students, and the professional accounting community continue
to drive the excellence and refinement of each edition of this book. Each of those who have
offered comments and suggestions has our immense gratitude and thanks.
The efforts of many people are needed to continually refine a text and maintain its excellence.
Among these people are the reviewers and consultants who point out areas of concern,
cite areas of strength, and make recommendations for change. In this regard, the following
academics have provided feedback that was enormously helpful in preparing the sixteenth
edition of Managerial Accounting:

Dawn Addington, Central New Mexico Community College
Nasrollah Ahadiat, California State PolytecnicUniversity
Markus Ahrens, St. Louis Community College–Meramec
Akinloye Akindayomi, University Of
Massachusetts–Dartmouth
David Albrecht, Bowling Green State University
Natalie Allen, Texas A & M University
Vern Allen, Central Florida Community College
Shamir Ally, DeSales University
Felix Amenkhienan, Radford University
Jane Austin, Oklahoma City University
John Babich, Kankakee Community College
Ibolya Balog, Cedar Crest College
Bonnie Banks, Alabama A&M University
Scottie Barty, Northern Kentucky University
Eric Bashaw, University of Nevada–Las Vegas
Lamrot Bekele, Dallas County Community College
Sharon Bell, University of North Carolina–Pembroke
Amy Bentley, Tallahassee Community College Pamela
Benner, Stark State College
Stephen Benner, Eastern Illinois University
Scott Berube, University of New Hampshire
Kelly Blacker, Mercy College
Phillip Blanchard, The University of Arizona
Charles Blumer, Saint Charles Community College
Rachel Brassine, East Carolina University
Alison Jill Brock, Imperial Valley College
Ann Brooks, University of New Mexico
Rada Brooks, University of California–Berkeley
Myra Bruegger, Southeastern Community College
Georgia Buckles, Manchester Community College
Esther Bunn, Stephen S. Austin State University
Laurie Burney, Mississippi State University
Marci Butterfield, University of Utah–Salt Lake City
Charles Caliendo, University of Minnesota
Donald Campbell, Brigham Young University–Idaho
Don Campodonico, Notre Dame de Namur University
Dana Carpenter, Madison Area Technical College
Wanda Causseaux, Valdosta State University
David Centers, Grand Valley State University
Sandra Cereola, James Madison University
Gayle Chaky, Dutchess Community College
Pamela Champeau, University of Wisconsin Whitewater
Kathryn Chang, Sonoma State University
Valerie Chau, Palomar College
Clement Chen, University of Michigan–Flint
Carolyn Christesen, Westchester Community College
Star Ciccio, Johnson & Wales University
Richard S. Claire, Canada College
Robert Clarke, Brigham Young University–Idaho
Curtis Clements, Abilene Christian University
Darlene Coarts, University of Northern Iowa
Ron Collins, Miami University–Ohio
Carol Coman, California Lutheran University
Jackie Conrecode, Florida Gulf Coast University
Debora Constable, Georgia Perimeter College
Rita Cook, University of Delaware
Wendy Coons, University of Maine
Susan Corder, Johnson County Community College
Michael Cornick, Winthrop University
Deb Cosgrove, University of Nebraska–Lincoln
Kathy Crusto-Way, Tarrant County College
Robin D’Agati, Palm Beach State College–Lake Worth
Masako Darrough, Baruch College
Patricia Davis, Keystone College
Kathleen Davisson, University of Denver
Nina Doherty, Arkansas Tech University
Patricia Doherty, Boston University
Carleton Donchess, Bridgewater State University
Peter Dorff, Kent State University
David Doyon, Southern New Hampshire University
Emily Drogt, Grand Valley State University
Rita Dufour, Northeast Wisconsin Technical College
Barbara Durham, University of Central Florida
Dean Edmiston, Emporia State University
Barb Eide, University of Wisconsin–Lacrosse

Managerial Accounting S i xt e e n t h E di t i on xix

 Jerrilyn Eisenhauer, Tulsa Community College
Rafik Elias, California State University–Los Angeles
Dr. Gene Elrod, University of Texas at Arlington
Raymond Elson, Valdosta State University
Richard F. Emery, Linfield College
Ruth Epps, Virginia Commonwealth University
John Eubanks, Independence Community College
Christopher M. Fairchild, Southeastern University
Amanda Farmer, University of Georgia
Jack Fatica, Terra Community College
Christos Fatouros, Curry College
Susan Ferguson, James Madison University
Janice Fergusson, University of South Carolina
Jerry Ferry, University of North Alabama
Calvin Fink, Bethune Cookman University
Virginia Fullwood, Texas A&M University–Commerce
Robert Gannon, Alvernia University
Joseph Gerard, University of Wisconsin Whitewater
Frank Gersich, Monmouth College
Hubert Gill, North Florida
Jeff Gillespie, University of Delaware
Earl Godfrey, Gardner–Webb University
Nina Goza, Arkansas Tech University
Marina Grau, Huston Community College–Northwest College
Alfred C. Greenfield, Jr., High Point University
Olen Greer, Missouri State University
Connie Groer, Frostburg State University
Steve Groves, Ivy Tech Community College of
Indiana–Kokomo
Thomas Guarino, Plymouth State University
Bob Gutschick, College of Southern Nevada
Ty Handy, Vermont Technical College
David Harr, George Mason University
Michael Haselkorn, Bentley University
Susan Hass, Simmons College
John Haverty, St. Joseph’s University
Hassan Hefzi, Cal Poly Pomona University
Candice Heino, Anoka Ramsey Community College
Sueann Hely, West Kentucky Community & Technical College
David Henderson, College of Charleston
Donna Hetzel, Western Michigan University–Kalamazoo
Kristina Hoang, Tulane University
Cynthia Hollenbach, University of Denver
Peg Horan, Wagner College
Rong Huang, Baruch College
Steven Huddart, Penn State
George Hunt, Stephen F Austin State University
Marianne James, California State University, Los Angeles
Mary Jepperson, College of Saint Benedict & Saint
John’s University
xx Garrison Noreen Brewer
Gene Johnson, Clark College
Becky Jones, Baylor University
Jeffrey Jones, College of Southern Nevada
Kevin Jones, Drexel University
Bill Joyce, Minnesota State University–Mankato
Celina Jozsi, University of South Florida
Robert L. Kachur, Richard Stockton College of New Jersey
Loisanne Kattelman, Weber State University
Sue Kattelus, Michigan State University–East Lansing
Gokham Karahan, University of Anchorage Alaska
Nancy Kelly, Middlesex Community College
Anna Kenner, Brevard Community College
Sara Kern, Gonzaga University
Lara Kessler, Grand Valley State University
Mozaffar Khan, University of Minnesota
Frank Klaus, Cleveland State University
Shirly Kleiner, Johnson County Community College
Stacy Kline, Drexel University
Christine Kloezeman, Glendale Community College
Bill Knowles, University of New Hampshire
Barbara Kren, Marquette University
Jerry Kreuze, Western Michigan University
David Krug, Johnson County Community College
Wikil Kwak, Nebraska Omaha
C. Andrew Lafond, LaSalle University
Dr. Ben Lansford, Rice University
Yvette Lazdowski, Plymouth Statue University
Ron Lazer, University of Houston–Houston
Raymond Levesque, Bentley College
Jing Lin, Saint Joseph’s University
Dennis Lopez, University of Texas–San Antonio
Gina Lord, Santa Rosa Junior College
Don Lucy, Indian River State College
Cathy Lumbattis, Southern Illinois University
Joseph F. Lupino, St. Mary’s College of California
Patrick M. Lynch, Loyola University of New Orleans
Suneel Maheshwari, Marshall University
Linda Malgeri, Kennesaw State University
Michael Manahan, California State University–Dominquez Hills
Carol Mannino, Milwaukee School of Engineering
Steven Markoff, Montclair State University
Linda Marquis, Northern Kentucky University
Melissa Martin, Arizona State University
Michele Martinez, Hillsborough Community College
Josephine Mathias, Mercer Community College
Florence McGovern, Bergen Community College
Annie McGowan, Texas A&M University
Michael McLain, Hampton University
Gloria McVay, Winona State University
Heidi Meier, Cleveland State University
Edna Mitchell, Polk State College
Kim Mollberg, Minnesota State University–Moorhead
Shirley Montagne, Lyndon State College
Andrew Morgret, Christian Brothers University
Jennifer Moriarty, Hudson Valley Community College
Kenneth Morlino, Wilmington University
Michael Morris, University of Notre Dame
Mark Motluck, Anderson University
Heminigild Mpundu, University of Northern Iowa
Matt Muller, Adirondack Community College
Michael Newman, University of Houston–Houston
Hossein Noorian, Wentworth Institue of Technology
Christopher O’Byrne, Cuyamaca College
Janet O’Tousa, University of Notre Dame
Mehmet Ozbilgin, Bernard M. Baruch College
Janet Papiernik, Indiana University–Purdue University Fort Wayne
Abbie Gail Parham, Georgia Southern
Mary Pearson, Southern Utah University
Judy Peterson, Monmouth College
Yvonne Phang, Bernard M. Baruch College
Debbie Pike, Saint Louis University
Jo Ann Pinto, Montclair State University
Janice Pitera, Broome Community College
Angela Pannell, Mississippi State University
Matthew Probst, Ivy Tech Community College
Laura Prosser, Black Hills State University
Herbert Purick, Palm Beach State College–Lake Worth
Rama Ramamurthy, Georgetown University
Paulette Ratliff-Miller, Grand Valley State University
Vasant Raval, Creighton University
Margaret Reed, University of Cincinnati
Vernon Richardson, University of Arkansas–Fayetteville
Marc B. Robinson, Richard Stockton College of New Jersey
Ramon Rodriguez, Murray State University
Alan Rogers, Franklin University
David Rogers, Mesa State College
Lawrence A. Roman, Cuyahoga Community College
Luther Ross, Sr., Central Piedmont Community College
Pamela Rouse, Butler University
Martin Rudnick, William Paterson University
Amal Said, University of Toledo
Yehia Salama, University of Illinois–Chicago
Mary Scarborough, Tyler Junior College
Rex Schildhouse, Miramar College
Nancy Schrumpf, Parkland College
Jeremy Schwartz, Youngstown State University
Pamela Schwer, St. Xavier University
Vineeta Sharma, Florida International University–Miami
Managerial Accounting
Jeffrey Shields, University of Southern Maine
Kathe Shinham, Northern Arizona University at Flagstaff
Franklin Shuman, Utah State University–Logan
Danny Siciliano, University of Nevada at Las Vegas
Kenneth Sinclair, LeHigh University
Lakshmy Sivaratnam, Kansas City Kansas Community College
Talitha Smith, Auburn University–Auburn
Diane Stark, Phoenix College
Dennis Stovall, Grand Valley State University
Gracelyn Stuart-Tuggle, Palm Beach State
College–Boca Campus
Suzy Summers, Furman University
Kenton Swift, University of Montana
Scott Szilagyi, Fordham University–Rose Hill
Karen Tabak, Maryville University
Rita Taylor, University of Cincinnati
Lisa Tekmetarovic, Truman College
Teresa Thamer, Brenau University
Amanda Thompson-Abbott, Marshall University
Jerry Thorne, North Carolina A&T State University
Don Trippeer, State University of New York at Oneonta
Robin Turner, Rowan-Cabarrus Community College
Tracy Campbell Tuttle, San Diego Mesa Community College
Eric Typpo, University of the Pacific
Suneel Udpa, University of California–Berkeley
Michael Van Breda, Southern Methodist University
Jayaraman Vijayakumar, Virginia Commonwealth University
Ron Vogel, College of Eastern Utah
David Vyncke, Scott Community College
Terri Walsh, Seminole State College of Florida
Lorry Wasserman, University of Portland
Richard Watson, University of California–Santa Barbara
Victoria Wattigny, Midwestern State University
Betsy Wenz, Indiana University–Kokomo
Robert Weprin, Lourdes College
Gwendolen White, Ball State University
Elizabeth Widdison, University of Washington–Seattle
Val Williams, Duquesne University
Janet Woods, Macon State College
John Woodward, Polk State College
Jia Wu, University OF Massachusetts–Dartmouth
Emily Xu, University of New Hampshire
Claire Yan, University or Arkansas–Fayetteville
James Yang, Montclair State University
Jeff Yu, Southern Methodist University
Bert Zarb, Embry-Riddle Aeronautical University
Thomas Zeller, Loyola University–Chicago
S i xt e e n t h E di t i on xxi
 We are grateful for the outstanding support from McGraw-Hill. In particular, we would like to thank Tim Vertovec,
Managing Director; Patricia Plumb, Brand Manager; Erin Quinones, Product Developer; Cheryl Osgood, Marketing
Manager; Peggy Hussey, Director of Digital Development; Kevin Moran, Associate Director or Digital Content; Xin Lin,
Senior Digital Product Analyst; Pat Frederickson, Lead Content Project Manager (core); Angela Norris, Senior Content
Project Manager (assessments); Daryl Horrocks, Program Manager; Matt Diamond, Senior Designer; and Content
Licensing Specialists Melissa Homer and Lori Slattery.

Special thanks also to the team of contributors who spend countless hours helping us build and test our digital assets
and ancillary materials. This team includes the best and brightest in the business. Julie Hankins (as Lead Digital
Contributor), deserves special mention for her tireless efforts in building, testing, and supporting others in producing
the Connect assessment content. We also thank the following contributors: Patti Lopez (Valencia College), for her
continued lead in building our adaptive products; Kay Poston (Francis Marion University), Beth Woods (subject matter
and digital consultant), and Mark McCarthy (East Carolina University), for their detailed Connect accuracy reviews;
Ilene Persoff (Long Island University); Ann Brooks (University of New Mexico), for her authoring contributions to the
redesigned Concept Overview Videos and adaptive product testing; Jeannie Folk (member of the Illinois Board of
Examiners), for her work on both the updates to the Lecture Notes and redesigned Concept Overview Videos; Jon A.
Booker (Tennessee Technological University), Cynthia J. Rooney (University of New Mexico), and Susan C. Galbreath
(Lipscomb University), for crafting PowerPoint presentations; Margaret Shackell-Dowell (Cornell University), for her
continued authoring excellence of the Guided Examples; and Helen Roybark (Radford University), for her detailed text
and instructor manual reviews.

We are grateful to the Institute of Certified Management Accountants for permission to use questions and/or unofficial
answers from past Certificate in Management Accounting (CMA) examinations.

Ray H. Garrison • Eric Noreen • Peter Brewer

xxii Garrison Noreen Brewer

 Brief Contents

Prologue Managerial Accounting: An Overview 1

Chapter One Managerial Accounting and Cost Concepts 24
Chapter Two Job-Order Costing: Calculating Unit Product Costs 67
Chapter Three Job-Order Costing: Cost Flows and External Reporting 110
Chapter Four Process Costing 154
Chapter Five Cost-Volume-Profit Relationships 196
Chapter Six Variable Costing and Segment Reporting: Tools for Management 257
Chapter Seven Activity-Based Costing: A Tool to Aid Decision Making 310
Chapter Eight Master Budgeting 362
Chapter Nine Flexible Budgets and Performance Analysis 413
Chapter Ten Standard Costs and Variances 449
Chapter Eleven Performance Measurement in Decentralized Organizations 506
Chapter Twelve Differential Analysis: The Key to Decision Making 560
Chapter Thirteen Capital Budgeting Decisions 632
Chapter Fourteen Statement of Cash Flows 684
Chapter Fifteen Financial Statement Analysis 725
Integration Exercises 762

Index 773

xxiii
Contents

Prologue Chapter
1
Managerial Accounting: An Overview 1 Managerial Accounting and
Cost Concepts 24
What Is Managerial Accounting? 2
Planning 3 Cost Classifications for Assigning
Controlling 4 Costs to Cost Objects 25
Decision Making 4 Direct Cost 26
Indirect Cost 26
Why Does Managerial Accounting
Matter to Your Career? 5 Cost Classifications for Manufacturing Companies 26
Business Majors 5 Manufacturing Costs 26
Accounting Majors 7 Direct Materials 27
Professional Certification—A Smart Investment 7 Direct Labor 27
Manufacturing Overhead 27
Managerial Accounting: Beyond the Numbers 9 Nonmanufacturing Costs 28
An Ethics Perspective 9
Code of Conduct for Management Accountants 9 Cost Classifications for Preparing Financial
Statements 28
A Strategic Management Perspective 10
Product Costs 29
An Enterprise Risk Management Perspective 12
Period Costs 29
A Corporate Social Responsibility Perspective 15
A Process Management Perspective 16 Cost Classifications for Predicting Cost Behavior 30
A Leadership Perspective 17 Variable Cost 30
Intrinsic Motivation 17 Fixed Cost 32
Extrinsic Incentives 17 The Linearity Assumption and the Relevant Range 33
Cognitive Bias 18 Mixed Costs 34
Summary 18 Cost Terminology—A Closer Look 36
Glossary 18
Cost Classifications for Decision Making 37
Questions 19
Differential Cost and Revenue 37
Exercises 20
Sunk Cost and Opportunity Cost 38

xxiv

Using Different Cost Classifications for
Different Purposes 38
The Traditional Format Income Statement 39
The Contribution Format Income Statement 40
Summary 40
Review Problem 1: Cost Terms 41
Review Problem 2: Income Statement Formats
Glossary 42
Questions 44
Applying Excel 44
The Foundational 15 45
Exercises 46
Problems 52
Cases 55
Appendix 1A: Cost of Quality 57
Quality Cost Reports 60
International Aspects of Quality 62
Summary (Appendix 1A) 63
Glossary (Appendix 1A) 63
Appendix 1A Exercises and Problems 64
2
Chapter
Job-Order Costing: Calculating
Unit Product Costs 67
Job-Order Costing—An Overview 68
Job-Order Costing—An Example 69
Measuring Direct Materials Cost 70
Job Cost Sheet 70
Measuring Direct Labor Cost 71
Computing Predetermined Overhead Rates 72
Applying Manufacturing Overhead 73
Manufacturing Overhead—A Closer Look 74
The Need for a Predetermined Rate 74
Computation of Total Job Costs and Unit Product
Costs 75
Job-Order Costing—A Managerial Perspective 76
Choosing an Allocation Base—A Key to Job Cost
Accuracy 77
Job-Order Costing Using Multiple Predetermined
Overhead Rates 77
Multiple Predetermined Overhead Rates—A
Departmental Approach 77
Contents xxv
Multiple Predetermined Overhead
Rates—An Activity-Based Approach 79
Job-Order Costing—An External Reporting
Perspective 80
Overhead Application and the Income Statement 80
Job Cost Sheets: A Subsidiary Ledger 81
42
Job-Order Costing in Service Companies 81
Summary 82
Review Problem: Calculating Unit Product Costs 82
Glossary 84
Questions 84
Applying Excel 84
Foundational 15 86
Exercises 87
Problems 92
Case 95
Appendix 2A: Activity-Based Absorption Costing 96
Glossary (Appendix 2A) 99
Appendix 2A: Exercises, Problems, and Case 99
Appendix 2B: The Predetermined Overhead Rate
and Capacity 103
Appendix 2B: Exercises, Problem, and Case 106
Chapter
3
Job-Order Costing: Cost Flows
and External Reporting 110
Job-Order Costing—The Flow of Costs 111
The Purchase and Issue of Materials 112
Issue of Direct and Indirect Materials 113
Labor Cost 114
Manufacturing Overhead Costs 115
Applying Manufacturing Overhead 115
The Concept of a Clearing Account 116
Nonmanufacturing Costs 117
Cost of Goods Manufactured 118
Cost of Goods Sold 118
Schedules of Cost of Goods Manufactured and
Cost of Goods Sold 121
Underapplied and Overapplied
Overhead—A Closer Look 123
Computing Underapplied and Overapplied Overhead 123
xxvi Contents

Disposition of Underapplied or Overapplied The Weighted-Average Method: An Example 160

Overhead Balances 125 Step 1: Compute the Equivalent Units of Production 162
Closed to Cost of Goods Sold 125 Step 2: Compute the Cost per Equivalent Unit 164
Closed Proportionally to Work in Process, Finished Step 3: Assign Costs to Units 164
Goods, and Cost of Goods Sold 125
Step 4: Prepare a Cost Reconciliation Report 165
Comparing the Two Methods for Disposing of
Underapplied or Overapplied Overhead 127 Operation Costing 166
A General Model of Product Cost Flows 127 Summary 166
Summary 128 Review Problem: Process Cost Flows and
Review Problem: The Flow of Costs in a Costing Units 167
Job-Order Costing System 129 Glossary 169
Glossary 131 Questions 169
Questions 132 Applying Excel 170
Applying Excel 132 The Foundational 15 171
The Foundational 15 133 Exercises 172
Exercises 134 Problems 176
Problems 138 Cases 180
Cases 143 Appendix 4A: FIFO Method 181
Appendix 3A: Job-Order Costing: Appendix 4A: Exercises, Problems, and Case 186
A Microsoft Excel-Based Approach 144 Appendix 4B: Service Department Cost Allocations 189
Appendix 3A: Exercises and Problems 149 Appendix 4B: Exercises, Problems, and Case 192

Chapter

Process Costing
4 154
Chapter
5
Cost-Volume-Profit Relationships 196
Comparison of Job-Order and Process Costing 155 The Basics of Cost-Volume-Profit (CVP) Analysis 198
Similarities between Job-Order and Contribution Margin 198
Process Costing 155
CVP Relationships in Equation Form 200
Differences between Job-Order and Process
Costing 155 CVP Relationships in Graphic Form 201
Preparing the CVP Graph 201
Cost Flows in Process Costing 156 Contribution Margin Ratio (CM Ratio) and the Variable
Processing Departments 156 Expense Ratio 203
The Flow of Materials, Labor, and Overhead Costs 157 Applications of the Contribution Margin Ratio 205
Materials, Labor, and Overhead Cost Entries 158 Additional Applications of CVP Concepts 206
Materials Costs 158 Example 1: Change in Fixed Cost and
Labor Costs 158 Sales Volume 206
Overhead Costs 158 Alternative Solution 1 207
Completing the Cost Flows 159 Alternative Solution 2 207
Example 2: Change in Variable Costs and
Process Costing Computations: Three Key Sales Volume 207
Concepts 159 Solution 207
Key Concept #1 160 Example 3: Change in Fixed Cost, Selling Price, and
Key Concept #2 160 Sales Volume 207
Key Concept #3 160 Solution 208
 Contents xxvii

Example 4: Change in Variable Cost, Fixed Cost, and Selling and Administrative Expenses 259
Sales Volume 208 Summary of Differences 259
Solution 208
Example 5: Change in Selling Price 209 Variable and Absorption Costing—An Example 260
Solution 209 Variable Costing Contribution Format Income
Statement 260
Break-Even and Target Profit Analysis 210 Absorption Costing Income Statement 262
Break-Even Analysis 210
The Equation Method 210 Reconciliation of Variable Costing with Absorption
The Formula Method 210 Costing Income 264
Break-Even in Dollar Sales 211 Advantages of Variable Costing and the Contribution
Target Profit Analysis 211 Approach 266
The Equation Method 212 Enabling CVP Analysis 266
The Formula Method 212 Explaining Changes in Net Operating Income 267
Target Profit Analysis in Terms of Dollar Sales 212 Supporting Decision Making 267
The Margin of Safety 213
Segmented Income Statements and the Contribution
CVP Considerations in Choosing a Cost Structure 214 Approach 268
Cost Structure and Profit Stability 214 Traceable and Common Fixed Costs and the Segment
Operating Leverage 215 Margin 268
Structuring Sales Commissions 218 Identifying Traceable Fixed Costs 269
Traceable Fixed Costs Can Become Common Fixed
Sales Mix 218 Costs 269
The Definition of Sales Mix 218
Sales Mix and Break-Even Analysis 219 Segmented Income Statements—An Example 270
Levels of Segmented Income Statements 271
Summary 221
Review Problem: CVP Relationships 221 Segmented Income Statements—Decision Making and
Glossary 224 Break-Even Analysis 273
Questions 224 Decision Making 273
Applying Excel 224 Break-Even Analysis 274
The Foundational 15 226
Segmented Income Statements—Common
Exercises 227 Mistakes 275
Problems 232
Omission of Costs 275
Cases 239
Inappropriate Methods for Assigning Traceable Costs
Appendix 5A: Analyzing Mixed Costs 241 among Segments 276
Glossary (Appendix 5A) 249 Failure to Trace Costs Directly 276
Appendix 5A: Exercises and Problems 249 Inappropriate Allocation Base 276
Arbitrarily Dividing Common Costs among
Segments 276

Chapter
6 Income Statements—An External Reporting
Perspective 277
Companywide Income Statements 277
Segmented Financial Information 278
Variable Costing and Segment
Reporting: Tools for Management 257 Summary 278
Review Problem 1: Contrasting Variable and Absorption
Overview of Variable and Absorption Costing 258 Costing 279
Variable Costing 258 Review Problem 2: Segmented Income Statements 281
Absorption Costing 258 Glossary 282
xxviii Contents

Questions 283 Applying Excel 338

Applying Excel 283 The Foundational 15 340
The Foundational 15 285 Exercises 341
Exercises 286 Problems 349
Problems 293 Appendix 7A: Time-Driven Activity-Based Costing:
Cases 301 A Microsoft Excel-Based Approach 354
Appendix 6A: Super-Variable Costing 303 Appendix 7A: Exercises and Problems 359
Glossary (Appendix 6A) 307

8
Appendix 6A: Exercises and Problems 307

7
Chapter

Chapter
Master Budgeting 362

Activity-Based Costing: Why and How Do Organizations Create Budgets? 363

A Tool to Aid Decision Making 310 Advantages of Budgeting 363
Responsibility Accounting 363
Activity-Based Costing: An Overview 311
Choosing a Budget Period 364
Nonmanufacturing Costs and Activity-Based
The Self-Imposed Budget 364
Costing 311
Human Factors in Budgeting 365
Manufacturing Costs and Activity-Based Costing 312
Cost Pools, Allocation Bases, and Activity-Based The Master Budget: An Overview 365
Costing 312 Seeing the Big Picture 367
Designing an Activity-Based Costing (ABC) System 315 Preparing the Master Budget 368
Steps for Implementing Activity-Based Costing: 317 The Beginning Balance Sheet 369
Step 1: Define Activities, Activity Cost Pools, and The Budgeting Assumptions 369
Activity Measures 318
The Sales Budget 372
The Mechanics of Activity-Based Costing 319 The Production Budget 373
Step 2: Assign Overhead Costs to Activity Cost Pools 319 Inventory Purchases—Merchandising Company 374
Step 3: Calculate Activity Rates 322 The Direct Materials Budget 374
Step 4: Assign Overhead Costs to Cost Objects 323 The Direct Labor Budget 376
Step 5: Prepare Management Reports 326 The Manufacturing Overhead Budget 377
The Ending Finished Goods Inventory Budget 378
Comparison of Traditional and ABC Product
Costs 329 The Selling and Administrative Expense Budget 379
Product Margins Computed Using the Traditional Cost The Cash Budget 380
System 329 The Budgeted Income Statement 384
The Differences between ABC and Traditional Product The Budgeted Balance Sheet 385
Costs 330
Summary 387
Targeting Process Improvements 333 Review Problem: Budget Schedules 387
Activity-Based Costing and External Reports 334 Glossary 389
Questions 389
The Limitations of Activity-Based Costing 334 Applying Excel 390
Summary 335 The Foundational 15 391
Review Problem: Activity-Based Costing 336 Exercises 392
Glossary 337 Problems 400
Questions 338 Cases 410
Another random document with
no related content on Scribd:
VIII

Jelisein jäädessä mökkiin sairaiden luokse odotti Jefim häntä

kokonaisen päivän. Hän astui vain lyhyen matkan eteenpäin ja jäi
maantien reunalle istumaan; hän odotti odottamistaan, nukahti,
heräsi, istui vielä hetken — mutta toveria ei vieläkään näkynyt. Hän
tähysteli melkein silmät päästään. Aurinko laski — Jeliseitä ei
vieläkään näkynyt.

Jefim ajatteli itsekseen:— Onkohan hän mahtanut kävellä minun

ohitseni tahi ajanut ohitse (jos joku on ottanut hänet rattailleen), kun
nukuin, eikä ole minua huomannut? Mutta olisihan hänen pitänyt
minut nähdä! Arolla näkee hyvin kauas. Jos minä nyt käännyn
takaisin, voi hän joutua kauas edelleni. Vielä pahempi on eksyä
toisistaan.

Parasta lienee mennä eteenpäin ja odottaa häntä ensi

majapaikassa.

Hän tuli kylään ja pyysi kymmenniekkaa heti ilmoittamaan, jos

kylään tulisi pieni kaljupäinen ukko. Mutta Jeliseitä ei kuulunut. Jefim
astui eteenpäin ja kyseli kaikilta, eivätkö olleet nähneet vanhaa
kaljupäistä miestä. Kukaan ei ollut nähnyt. Jefim oli ihmeissään ja
lähti yksin eteenpäin. Hän arveli tapaavansa Jelisein Odessassa tahi
laivalla eikä ajatellut asiaa sen enempää.

Matkalla hän sai seuralaisekseen erään pyhiinvaeltajan. Tällä oli

yllään munkin hilkka ja kaapu ja hänen hiuksensa olivat pitkät kuin
papin. Hän oli käynyt pyhän Athos-vuoren luostarissa ja matkasi jo
toista kertaa Jerusalemiin. He tapasivat toisensa eräässä
majatalossa, alkoivat puhella keskenään ja läksivät yhdessä
eteenpäin.

Terveinä ja reippain mielin he saapuivat Odessaan. Täällä heidän

täytyi odottaa kolme päivää laivan lähtöä. Moni muu pyhiinvaeltaja
— niitä oli tullut kaikilta suunnilta — odotti siellä heidän kanssaan.
Jefim kyseli jokaiselta Jeliseitä, mutta kukaan ei ollut häntä nähnyt.

Pyhiinvaeltaja neuvoi Jefimille, miten merimatka voitaisiin tehdä

maksutta. Jefim ei tahtonut kuitenkaan häntä kuunnella, vaan virkkoi:

— Minä maksan mieluummin rehellisesti merimatkasta; sitä

vartenhan minä olen juuri säästänytkin.

Hän maksoi neljäkymmentä ruplaa meno- ja paluulipusta ja osti

leipää ja silliä evääksi matkalle. Kun laiva oli lastattu, pääsivät
pyhiinvaeltajat sinne. Jefim ja hänen uusi matkatoverinsa astuivat
myöskin laivaan. Ankkuri nostettiin, ja laiva lähti aavalle merelle.
Ensimmäisenä päivänä meni matka varsin hyvin, mutta illalla nousi
tuuli, alkoi sataa, laiva keinui puolelle ja toiselle, ja aallot huuhtelivat
usein kantta. Matkustajat kävivät levottomiksi, naiset parkuivat, ja
moni arkaluontoinen mies juoksenteli sinne tänne turvaa etsien.
Jefim oli myös peloissaan, mutta ei tahtonut sitä näyttää; hän istui
koko yön ja koko seuraavan päivän samassa paikassa, minne oli
laivaan tullessaan istuutunut. Hänen vieressään istui useita miehiä
Tambovin tienoilta. Hän, kuten tambovilaisetkin, piteli
matkalaukkuaan käsissään eikä puhunut sanaakaan. Kolmantena
päivänä oli tyyni, viidentenä laiva laski Konstantinopolin satamaan.
Jotkut pyhiinvaeltajista menivät maihin katsomaan pyhän Sofian
temppeliä, jonka herroina turkkilaiset nyt ovat. Mutta Jefim ei
mennyt, vaan jäi istumaan laivaan. Vuorokauden oli laiva
Konstantinopolissa, sitten se jatkoi matkaansa. Se poikkesi vielä
Smyrnaan ja Aleksandriaan ja saapui onnellisesti Jaffan kaupunkiin.
Jaffassa täytyi pyhiinvaeltajien astua laivasta ja kulkea
seitsemänkymmentä virstaa jalan Jerusalemiin. Laivasta astuminen
oli pyhiinvaeltajista kovin pelottavaa: laiva oli korkea, ja
pyhiinvaeltajien täytyi hypätä laivan kannelta veneeseen. Vene
keinui sinne tänne, niin että helposti saattoi pudota veteen. Pari
pyhiinvaeltajaa kastuikin perinpohjin, mutta kaikki pääsivät kuitenkin
onnellisesti maihin. Astuttiin eteenpäin ja neljäntenä päivänä
saavuttiin Jerusalemiin. Lähdettiin venäläiseen majataloon, joka oli
kaupungin portin edustalla, näytettiin passit ja syötiin päivällistä.
Sitten Jefim lähti pyhiinvaeltajan opastamana pyhiin paikkoihin.
Vapahtajan hautaa katsomaan ei vielä päästetty. He joutuivat
patriarkan luostariin, jonne kaikki pyhiinvaeltajat kerääntyivät; siellä
asetettiin miespuoliset ja naispuoliset eri ryhmään. Kaikkien
käskettiin riisua jalkineet ja istuutua piiriin. Munkki pyyhinliinoineen
saapui pesemään jalkoja; hän pesi, pyyhki ja suuteli ja teki niin
jokaiselle. Jefiminkin jalkoja hän pyyhki ja suuteli. He olivat ilta- ja
aamujumalanpalveluksessa, rukoilivat, asettivat kynttilöitä
pyhäinkuvain eteen ja antoivat uhrilahjoja vanhempainsa puolesta.
Siellä heille annettiin ruokaa ja tarjottiin viiniä. Aamulla he menivät
kammioon, jossa Neitsyt Maria varustautui pakenemaan Egyptiin. He
toivat kynttilöitä pyhäinkuvain eteen ja olivat läsnä
jumalanpalveluksessa. He lähtivät täältä Abrahamin luostariin ja
näkivät puutarhan, ja kohdan, missä Abraham aikoi uhrata poikansa
Herralle. Sitten he kävivät paikassa, missä Kristus ilmestyi Maria
Magdalenalle, ja Jakobin, Herran veljen, kirkossa. Pyhiinvaeltaja
näytti Jefimille kaikki pyhät paikat ja sanoi hänelle kaikkialla, kuinka
paljon rahaa oli uhrattava. Kun he olivat palanneet majataloon ja
päässeet jo levolle, alkoi pyhiinvaeltaja äkkiä voihkia ja kopeloida
vaatteitaan. Lopulta hän valitti:

— Minulta on viety kukkaro. Siinä oli kaksikymmentäkolme ruplaa:

kaksi kymmenen ruplan seteliä ja kolme ruplaa pientä rahaa.

Hän valitteli vielä kauan. Asia ei kuitenkaan ollut autettavissa, ja

kaikki rupesivat levolle.
IX

Jefim pani myös pitkäkseen. Mutta syntiset ajatukset alkoivat kiusata

häntä. Hän ajatteli itsekseen, ettei hänen toveriltaan pyhiinvaeltajalta
ole tainnut kukaan ryöstää rahoja ja ettei hänellä ole niitä ollutkaan.
Sillä hän ei ollut missään maksanut mitään. Hän on antanut minun
maksaa joka paikassa, itse ei ole penniäkään hellittänyt, onpa vielä
lainannutkin minulta ruplan.

Ja tätä miettiessään hän alkaa soimata itseään: — Minkätähden

minä rupean toista ihmistä epäilemään? Se on suuri synti. Minun
täytyy olla ajattelematta koko asiaa.

Mutta sittenkin tulee taas mieleen, miten pyhiinvaeltaja pälyili

hänen rahojaan ja miten uskomattomalta tuntui koko juttu, että
häneltä, oli kukkaro varastettu. Ja Jefim ajattelee jälleen: — Hänellä
ei ole varmaankaan rahaa ollutkaan. Se on petkutusta.

Seuraavana päivänä mentiin isoon Ylösnousemuksen kirkkoon

Pyhälle
Haudalle. Pyhiinvaeltaja pysyy koko ajan Jefimin seurassa.

Tultiin temppeliin. Suuri joukko pyhiinvaeltajia seisoi ulkopuolella:

venäläisiä ja kaikenlaisia muita kansallisuuksia, kreikkalaisia,
armenialaisia, turkkilaisia ja syyrialaisia. Heitä oli tavattoman paljon.
Jefim kulki väkijoukossa Pyhästä portista. Munkki opasti heitä. Hän
vei heidät turkkilaisen vahdin ohi paikkaan, missä Vapahtaja oli
otettu ristiltä ja hänen ruumiinsa voideltu. Siinä kohdassa oli
yhdeksän suurta haarakynttiläjalkaa palavin kynttilöin. Opas näytteli
ja selitteli kaikki. Jefim lahjoitti tännekin kynttilän. Matkatoveri vei
hänet sitten oikealle portaita ylös siihen kohtaan Golgataa, missä
risti oli seisonut. Jefim vaipui täällä rukoukseen. Sitten näytettiin
hänelle halkeama, joka oli syntynyt, kun maa oli auennut manalaan
saakka, ja kohta, missä Vapahtaja oli ristiinnaulittu. Hänelle näytettiin
Aatamin hauta, missä Kristuksen veri vuoti Aatamin luille. He tulivat
sitten kivelle, missä Kristus oli istunut, kun hänen päähänsä pantiin
orjantappurakruunu; sitten paalun luo, mihin hänet oli sidottu, kun
häntä piestiin. Jefim näki myös kiven, missä oli kaksi syvennystä,
Vapahtajan jalkain jäljet. Hänelle olisi tahdottu vielä jotakin näyttää,
mutta muut kiiruhtivat Kristuksen haudan kappeliin, missä
vierasuskoisten jumalanpalvelus juuri oli päättynyt ja oikeauskoisten
alkoi. Jefim tuli muun väen mukana tänne.

Hän olisi tahtonut päästä pyhiinvaeltajasta eroon, syntiset

ajatukset kun yhä vielä häntä ahdistivat, mutta matkatoveri oli joka
askeleella hänen kintereillään ja seisoi nytkin hänen vieressään
päiväjumalanpalveluksessa hautakappelissa. He olisivat halunneet
tunkeutua lähemmäksi eteenpäin, mutta eivät enää päässeet; tungos
oli niin suuri, ettei voinut liikkua eteen- eikä taaksepäin. Ja kun Jefim
siinä seisoo, katsoo eteenpäin ja rukoilee, haparoi hän samalla koko
ajan rahakukkaroaan. Hän ajattelee kahta asiaa: ensiksikin, että
matkatoveri pettää häntä; toiseksi, että ellei tämä ole valehdellut,
vaan rahakukkarojuttu onkin tosi, niin kuka takaa, ettei hänelle
itselleen käy samoin.
X

Jefim seisoo keskellä tungosta, rukoilee ja katsoo eteenpäin

kappeliin, missä on pyhä hauta, jonka yläpuolella palaa
kolmekymmentäkuusi lamppua. Jefim seisoo siinä katsellen ihmisten
päiden yli… Mitä ihmettä! Kaikkien pyhiinvaeltajien edessä, aivan
lamppujen alla, on lyhyt, vanha mies karkeasta kankaasta tehdyssä
kauhtanassa; kalju päälaki hohtaa suurena pälvenä aivan kuin
Jelisei Bodrovin pää. — Hän on todellakin aivan Jelisein näköinen,
— ajattelee Jefim mielessään. — Mutta Jelisei se ei voi mitenkään
olla. Mitenkä hän olisi ehtinyt Jerusalemiin ennen minua! Odessasta
oli laiva lähtenyt viimeksi viikkoa aikaisemmin kuin meidän
laivamme. Sillä laivalla hän ei ole mitenkään voinut tulla. Meidän
laivassamme hän ei ainakaan ollut. Minähän näin kaikki
pyhiinvaeltajat.

Jefim oli tuskin ehtinyt näin päätellä, kun tuo mies alkoi rukoilla.
Hän kumartui kolme kertaa: kerran eteenpäin Jumalalle ja sitten
oikealle ja vasemmalle oikeauskoiselle kristikunnalle. Ja kun hän
käänsi päänsä oikealle, näki Jefim todellakin ystävänsä Jelisei
Bodrovin. Hän tunsi tämän mustan kiharan parran, josta pilkisti
harmaata poskien kohdalla, silmäkulmat, silmät, nenän ja koko
kasvot — Jelisei Bodrov ilmielävänä.
 Jefim tuli hyvin iloiseksi, kun oli jälleen tavannut
matkakumppaninsa, ja ihmetteli samalla, miten tämä oli päässyt
perille ennen häntä.

— Kas sitä Bodrovia, kuinkahan se on päässyt noin eteen! ajatteli

hän itsekseen. — On varmaan saanut sellaisen toverin, joka on
toimittanut hänet sinne. Minäpä tapaan hänet ulko-ovella. Annan
matkapassit pyhiinvaeltajalle ja yhdyn Jeliseihin. Hän toimittaa
varmasti minutkin lähemmäksi.

Jefim koetti nyt pitää varansa, ettei Jelisei pääsisi näkyvistä.

Jumalanpalvelus oli päättynyt, ihmisjoukko tunkeutui eteenpäin
saadakseen suudella ristiä, ja Jefim työntyi väkijoukossa syrjään.
Hänet valtasi taaskin pelko, että häneltä viedään rahakukkaro. Koko
ajan hän koetteli kukkaroaan ja ponnisteli päästäkseen tungoksesta
ulkoilmaan. Hän pääsi ulos ja kierteli etsien Jeliseitä sekä
ulkopuolelta että sisältä. Temppelin kammioissa oli paljon
kaikenlaista väkeä: muutamat söivät täällä ja joivat viiniä, makasivat
ja lukivat. Jeliseitä ei vain näkynyt missään. Jefim palasi majataloon,
mutta ei löytänyt Jeliseitä. Tänä iltana ei pyhiinvaeltajakaan tullut
enää majapaikkaan. Hän oli kadonnut antamatta takaisin
lainaamaansa ruplaa. Jefim oli nyt yksin.

Seuraavana päivänä Jefim meni jälleen Vapahtajan haudalle

erään tambovilaisen vanhuksen seurassa — tämä tambovilainen oli
tullut samassa laivassa. Hän yritti päästä lähemmäs eteen, mutta
työntyi tungoksessa aina poispäin. Hän jäi erään pylvään ääreen
rukoilemaan. Ja katsellessaan siinä eteensä hän näkee taaskin
aivan Pyhän haudan luona, lamppujen alla, Jelisein seisovan. Hän
on levittänyt kätensä niinkuin pappi alttarilla, ja kalju päälaki hohtaa.
— No, nyt, — ajattelee Jefim, — tällä kertaa en hellitä silmiäni
hänestä. — Hän tunkeutui väkijoukon läpi ja pääsi eturiviin. Mutta
Jelisei ei ohut enää siellä.

Kolmantena päivänä Jefim menee jumalanpalvelukseen ja näkee

jälleen pyhässä paikassa Jelisein. Hän seisoo nytkin käsivarret
levällään ja katse ylöspäin suunnattuna, kuin näkisi jotakin ylhäällä.
Ja kalju päälaki hohtaa ja loistaa. — Nyt, — ajattelee Jefim, — nyt
hän ei ainakaan pääse karkuun. Minä asetun ulko-ovelle ja tartun
siellä kiinni hänen käsivarteensa. Meidän on mahdotonta siellä
sivuuttaa huomaamatta toisiamme. — Jefim seisoi ulko-ovella, seisoi
puoli päivää, koko ihmisjoukko kulki hänen ohitseen, mutta Jeliseitä
ei näkynyt.

Jefim viipyi Jerusalemissa kuusi viikkoa ja kävi kaikissa pyhissä

paikoissa: Betlehemissä, Betaniassa ja Jordanilla; Vapahtajan
haudalla hän antoi leimata sinetillä uuden paidan, missä hänet
kerran oli haudattava. Hän otti myös mukaansa pienen pullollisen
Jordanin vettä, samoin multaa ja kynttilöitä pyhistä paikoista, jakeli
rahansa ja jätti itselleen vain sen verran kuin kotimatkaan tarvittiin.
Ja Jefim lähti paluumatkalle. Hän astui jalan Jaffaan, matkusti
laivassa Odessaan ja kulki sieltä taas kotiin jalan.
XI

Jefim vaelsi samaa tietä kuin mennessäänkin. Kun hän läheni kotia,
valtasi hänet huoli omaisista: kuinkahan nämä ovat tulleet toimeen
hänen poissaollessaan? — Vuodessa ehtii paljon tapahtua, —
ajattelee hän itsekseen. Koko elämä menee ihmiseltä
kuntoonpanemiseen, mutta hävittämiseen tarvitaan hyvin vähän
aikaa. Kuinkahan poika lienee hoitanut taloa? Millainen mahtoi olla
kevät, miten on karjan laita ollut talvella, kuinka uusi rakennus on
onnistunut? Jefim tuli samoille tienoille, missä oli edellisenä vuonna
joutunut eroon Jeliseistä. Asukkaita ei voinut enää tuntea samoiksi.
Kuka edellisenä vuonna oli nähnyt nälkää, eli nyt herroiksi. Vilja oli
kasvanut hyvin, ihmiset olivat taas päässeet hyvään alkuun ja
näyttivät unohtaneen entisen surkeuden. Iltapuolella päivää Jefim
joutui samaan kylään, missä oli Jeliseistä eronnut. Hän oli tuskin
ennättänyt kylään, kun pieni valkeaan paitaan puettu tyttönen juoksi
ulos mökistä huutaen hänelle:

— Isoisä, isoisä, tulehan meille!

Jefim aikoi lähteä eteenpäin, mutta tyttönen tarttui hänen

kauhtanansa liepeisiin ja veti hymyillen hänet mökkiä kohti.
 Portaille tuli myös nainen ja poika; he viittailivat hänelle ja pyysivät
häntä tulemaan sisään.

— Poikkea meille, ukko. Saat meillä illallista ja voit olla meillä yötä.

Jefim meni sisään. »Voinhan kysellä samalla Jeliseistä: eiköhän

se vain poikennutkin juuri tähän mökkiin juomaan vettä.» Jefim astui
tupaan, mökin vaimo auttoi repun hänen selästään, toi hänelle
pesuvettä ja tarjosi hänelle paikan pöydässä. Hän kantoi pöydälle
maitoa, rieskaa ja puuroa. Jefim kiitti ja kehui mökin väkeä, kun niin
vieraanvaraisesti ottivat pyhiinvaeltajia luokseen.

Vaimo pudisti päätään ja virkkoi:

— Täytyy kai meidän olla ystävällisiä jokaiselle pyhiinvaeltajalle,

sillä pyhiinvaeltajalta olemme oppineet, miten on elettävä. Elimme
synnissä ja Jumala rankaisi meitä siksi niin, että odotimme vain
kuolemaa. Viime kesänä makasimme kaikki sairaina nälästä.
Olisimme olleet hukassa, mutta Jumala lähetti luoksemme
samanlaisen vanhuksen kuin sinä. Eräänä päivänä hän tuli
luoksemme vain janoissaan juomaan, mutta kun näki meidät, tuli
hänen meitä sääli ja hän jäi luoksemme. Hän antoi meille juotavaa ja
syötävää, sai meidät virkoamaan, lunasti pantatun maan, osti
hevosen ja rattaat ja jätti ne meille.

Tupaan tuli vanha muori. Hän keskeytti vaimon puheen ja virkkoi:

— Me emme tiedä itsekään, oliko hän ihminen vai Jumalan enkeli.

Kaikkia hän rakasti, kaikkia sääli. Ja hän lähti luotamme mitään
sanomatta. Emme tiedä kenelle saisimme rukoilla Jumalan
siunausta. Näen edessäni ihan kuin tässä nyt tapahtuisi miten minä
makaan tuossa ja odotan kuolemaa, ja äkkiä tulee vanha,
kaljupäinen maalaisukko sisään pyytämään vettä juodakseen. Minä
syntinen vielä ajattelin: mokomat kuljeksijat! — Mutta tämäpäs kun
näki meidät, riisui heti repun selästään, pani sen tänne tähän
kohtaan, avasi.

Tyttönen keskeytti muorin:

— Ei, isoäiti, hän laski repun ensin maahan keskelle tupaa ja nosti
sitten penkille.

Ja niin alettiin kiistellä ja muistella kaikkea mitä ukko oli tehnyt ja

sanonut: missä hän oli istunut, missä nukkunut, mitä hän oli
toimittanut ja mitä kenellekin puhunut.

Yöksi tuli myös mökin isäntä hevosella kotiin. Hänkin kertoi

Jelisein olosta heillä.

— Ellei hän olisi tullut luoksemme, virkkoi hän, — olisimme

varmaan kuolleet kaikki synteinemme. Olimme nääntymäisillämme,
näimme kuoleman edessämme, olimme nyreissämme Jumalalle ja
ihmisille. Hän auttoi meidät jälleen pystyyn, ja hänen kauttaan tuli
Jumala taas meidän näkyviimme ja me saimme takaisin uskomme
hyviin ihmisiin. Kristus olkoon hänelle armollinen! Ennen elettiin vain
päivästä toiseen kuin mitkäkin elukat; hän teki meidät taas ihmisiksi.

Mökin väki antoi Jefimille syötävää ja juotavaa, he laittoivat

hänelle makuusijan ja laskeutuivat itsekin levolle.

Jefim makaa vuoteellaan, mutta ei saa unta; hänen täytyi siinä

maatessaan aina vain ajatella Jeliseitä, jonka hän näki kolme kertaa
Jerusalemissa Vapahtajan haudalla.
 — Tässä talossa, ajatteli hän, — hän pääsi minun edelleni. En
tiedä, onko minun uhrini, kelvannut taivaassa vai eikö; hänen uhrinsa
on varmasti ollut otollinen Herralle.

Aamulla Jefim erosi mökin väestä. He antoivat hänelle evääksi

piirakoita ja menivät työhönsä. Ja Jefim jatkoi matkaansa.
XII

Jefim oli ollut poissa tasan vuoden. Kun hän palasi kotiin, oli taas
kevät.

Hän tuli kotiin iltapäivällä. Poika ei ollut kotona: hän istui

kapakassa. Kun hän vihdoin palasi kotiin vähän päissään, alkoi
Jefim tiedustella häneltä kotiasioita. Jefim huomasi heti, että poika oli
hoitanut huonosti taloutta: rahat hän oli hävittänyt ja kaikki toimet
laiminlyönyt. Kun isä nuhteli häntä, tuli poika röyhkeäksi.

— Olisit itse hoitanut asiat, virkkoi poika. — Mutta sinä läksit maita
kiertämään ja otit mukaasi kaikki rahat. Minunko niistä on tehtävä
tiliä!

Vanhus vihastui ja antoi pojalleen selkäsaunan.

Seuraavana aamuna Jefim Tarasytš meni kylänvanhimman luo

puhelemaan pojastaan. Kulkiessaan Jelisein talon ohitse hän näki
Jelisein vaimon seisovan portailla. Tämä tervehti häntä virkkaen:

— Hyvää päivää, naapuri! Hyvin on tainnut matka mennä?

Jefim Tarasytš pysähtyi ja sanoi:

 — Matkani meni. Jumalan kiitos, onnellisesti; sinun ukostasi vain
eksyin matkalla, mutta hän kuuluu tulleen kotiin.

Muori oli hyvin puhelias ja alkoi kertoa:

— Hän on jo aikoja sitten palannut, hyvä mies. Taisi tulla siinä

kohta Marian päivän jälkeen. Me tulimme iloisiksi, kun Jumala toimitti
hänet jälleen kotiin; meillä oli niin ikävä, kun hän oli poissa. Ei
hänestä tosin enää paljon työhön ole, parhain ikä on jo ohi. Mutta
talon pää hän yhä on, meidän on nyt taas paljon hupaisampaa.
Poikakin tuli, niin iloiseksi. Isän poissa ollessa, sanoi hän, tuntuu
elämä samalta kuin silmät vailla valoa. Kun hän ei ole kotona, ei
elämä ole meille mikään ilo, ystäväiseni, niin me rakastamme häntä
ja olemme häneen kiintyneet.

— No, onko hän nyt kotona?

— Kotona on, mehiläistarhassa parvea korjaamassa. Mehiläiset

menestyvät nykyjään hyvin, sanoo hän. Niin kuuluvat höystyvän,
ettei ukko ole semmoista ennen nähnyt. Jumala ei varmaankaan
katso ensinkään syntejämme, kun niin on armollinen, sanoo hän.
Käy häntä katsomaan, ystävä; jo nyt ukko tuleekin iloiseksi!

Jefim astuu pihamaan poikki mehiläistarhaan Jelisein luo. Hän

tulee tarhaan ja näkee Jelisein seisovan koivun suojassa verkotta ja
käsineittä, harmaa kauhtana yllään, käsivarret levitettyinä, ja
katsovan ylöspäin kalju päälaki hohtaen. Aivan samalla tavalla hän
oli seisonut Jerusalemissa Vapahtajan haudalla; ja samoin kuin
Jerusalemissa valo loisti häneen, paistoi nyt aurinko koivun lehvistön
lävitse; hänen päänsä yllä liitelee kultaisia mehiläisiä, muodostaen
kultaseppeleen, eivätkä ne pistä häntä.
 Jefim jää seisomaan.

Jelisein muori huusi miehelleen:

— Naapuri on tullut sinua katsomaan!

Jelisei katsoi ympärilleen, ilostui kovin ja meni Jefimiä kohti.

Kulkiessaan hän otti varovasti parrastaan muutamia mehiläisiä.

— Jumalan rauha, Jefim! Jumalan rauha, ystävä, miten kävi

matka?

— Jalat tekivät matkan; toin sinulle myös vettä Jordanista. Mutta

lienevätkö vaivani olleet Herralle otolliset.

Jefim vaikeni hetkiseksi, sitten hän sanoi:

— Jalkani olivat Jerusalemissa, mutta oliko minun sieluni myöskin,

vai jonkun muun.

— Anna Jumalan päättää, Jefim, anna Jumalan päättää.

— Kotimatkalla poikkesin mökkiin, jossa eksyin sinusta

menomatkalla..

Jelisei säikähti ja keskeytti Jefimin:

— Anna Jumalan päättää, ystävä, anna Jumalan päättää. Käyhän

tupaan, niin kestitsen hunajalla.

Jelisei sekoitti pois koko jutun ja alkoi jutella kotiasioista.

Jefim huokasi eikä enää puhunut vähävenäläisen mökin väestä

eikä myöskään siitä, että oli nähnyt Jelisein Jerusalemissa. Ja hän
käsitti, että Jumala on määrännyt jokaiselle ihmiselle veron, jota
meidän on kuolemaamme asti suoritettava rakkaudella ja hyvillä
töillä.

KOIRANI
I

BULJKA.

Minulla oli Buljka-niminen pieni verikoira. Se oli aivan musta,

etukäpälän päät vain olivat valkoiset. Kaikilla verikoirilla on alaleuka
pitempi kuin yläleuka ja ylähampaat jäävät alahampaiden taakse,
mutta Buljkalla työntyivät alahampaat niin kauas eteenpäin, että
saattoi pistää sormen ylä- ja alahampaiden väliin. Buljkan kuono oli
leveä, silmät olivat suuret, mustat ja kiiluvat, valkeat hampaat
törröttivät aina näkyvissä. Se oli neekerin näköinen. Buljka oli
rauhaarakastava eikä purrut, mutta samalla se oli vahva ja sitkeä.
Kun se kävi johonkin kiinni, puri se hampaat yhteen ja jäi riepuna
riippumaan, joten sitä ei saanut temmatuksi irti; se oli pureutunut
kiinni lujasti kuin punkki.

Kerran se päästettiin karhun kimppuun. Se tarttui lujasti

hampaineen karhun korvaan ja jäi iilimadon tavoin riippumaan
siihen. Karhu löi sitä käpälillään, heitteli sitä puolelta toiselle, mutta ei
saanut sitä irtautumaan; vihdoin se teki kuperkeikan rutistaakseen
Buljkan kuoliaaksi allensa. Buljka pysyi sittenkin karhussa kiinni ja
hellitti vasta, kun sitä oli kylmällä vedellä valeltu.
 — Minä olin saanut sen nuorena pentuna ja kasvattanut itse
isoksi. Kun matkustin Kaukasiaan, en tahtonut ottaa sitä mukaan;
läksin huomaamatta matkalle ja annoin sulkea Buljkan lukon taakse.
Kun ensimmäisessä majatalossa siirryin toisille rattaille, näin äkkiä
jotakin mustaa ja kiiltävää kiitävän maantietä pitkin. Se oli Buljka
messinkisine kaulaketjuineen. Tupruna se kiiri majataloa kohti. Se
syöksyi minun kimppuuni, nuoli kättäni ja ojentautui pitkäkseen
rattaiden varjoon. Kieli riippui kämmenen pituudelta kuonosta. Milloin
koira veti kielensä sisään niellen sylkeä, milloin pisti sen taas
kämmenen verran ulos. Se huohotti hengästyneenä, ja sen kyljet
suorastaan hytkyivät. Se kiemurteli puolelle ja toiselle ja koputteli
maata hännällään.

Sain myöhemmin tietää, että se minun lähdettyäni oli särkenyt

ikkunan, hypännyt ulos ja juossut keskipäivän paahteessa
parikymmentä virstaa jäljestäni maantietä pitkin.
II

BULJKA JA METSÄKARJU.

Läksimme kerran Kaukasiassa villisikoja metsästämään, ja Buljka

juoksi minun mukaani. Ajokoirat olivat tuskin päässeet riistan jäljille,
kun Buljka kirmasi metsään haukuntaa kohti ja katosi näkyvistä. Oli
marraskuu, jolloin villisiat ja karjut tavallisesti ovat hyvin lihavia.

Kaukasian metsissä, missä villisiat asustavat, on paljon herkullisia

hedelmiä ja marjoja: viinirypäleitä, käpyjä, omenia, päärynöitä,
vaapukoita, tammenterhoja, tuomenmarjoja. Kun kaikki nämä
hedelmät ovat kypsiä ja ensimmäisen pakkasen puremia, syövät
villisiat niitä minkä jaksavat ja tulevat lihaviksi.

Tuollainen villisika on tällöin usein niin lihava, ettei se kauan jaksa

juosta koiria pakoon. Kun sitä on ajettu pari tuntia takaa, tunkeutuu
se pensaikkoon ja jää paikoilleen. Metsästäjät rientävät sitten sille
paikalle, johon se on pysähtynyt, ja ampuvat. Koirien haukunnasta
saattaa huomata, vieläkö villisika juoksee vai onko se jo pysähtynyt.
Niin kauan kuin se juoksee, uikuttavat koirat niinkuin niitä piestäisiin;
kun se pysähtyy, haukkuvat ne taas sitä kuin ihmistä ja ulvahtelevat.