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CHAPTER 6
Cash and Internal Control
OVERVIEW OF EXERCISES, PROBLEMS, AND CASES
Estimated
Time in
Learning Objectives Exercises Minutes Level
Module 1
1. Identify and describe the various forms of cash reported 1 10 Easy

on a balance sheet. 2 10 Easy
7* 15 Mod
2. Describe the various techniques that companies use to 3 10 Easy

control cash. 4 10 Mod
7* 15 Mod
Module 2
3. Explain the importance of internal control to a business and the

significance of the Sarbanes-Oxley Act of 2002.
4. Describe the basic internal control procedures. 5 20 Mod

6 15 Mod
5. Describe the various documents used in recording purchases

and their role in controlling cash disbursements.
*Exercise, problem, or case covers two or more learning objectives

Level = Difficulty levels: Easy; Moderate (Mod); Difficult (Diff)
6-1
© 2018 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
6-2 USING FINANCIAL ACCOUNTING INFORMATION SOLUTIONS MANUAL
Problems Estimated
and Time in
Learning Objectives Alternates Minutes Level
Module 1
1. Identify and describe the various forms of cash reported 4* 20 Mod

on a balance sheet.
2. Describe the various techniques that companies use to 1 25 Mod

control cash. 4* 20 Mod
Module 2
3. Explain the importance of internal control to a business and the 5* 20 Mod

significance of the Sarbanes-Oxley Act of 2002.
4. Describe the basic internal control procedures. 2 20 Mod

5* 20 Mod
5. Describe the various documents used in recording purchases 3 25 Diff


CHAPTER 6 • CASH AND INTERNAL CONTROL 6-3
Estimated
Time in
Learning Objectives Cases Minutes Level
Module 1
1. Identify and describe the various forms of cash reported 1 20 Mod

on a balance sheet. 3 30 Mod
4* 20 Mod
2. Describe the various techniques that companies use to 4* 20 Mod

control cash.
Module 2
3. Explain the importance of internal control to a business and the 2 25 Mod

significance of the Sarbanes-Oxley Act of 2002. 5* 30 Mod
4. Describe the basic internal control procedures. 5* 30 Mod
5. Describe the various documents used in recording purchases


EXERCISES
LO 1 EXERCISE 6-1 CASH EQUIVALENTS
Cash equivalents at December 31, 2017:

Certificate of deposit, due March 30, 2018 .................................. $150,000
Commercial paper, original maturity date February 28, 2018 ...... 125,000
Deposit into a money market fund ............................................... 25,000
90-day Treasury bills.................................................................... 100,000
Cash equivalents .................................................................... $400,000
LO 1 EXERCISE 6-2 CASH AND CASH EQUIVALENTS AND THE STATEMENT OF CASH
FLOWS
Beginning balance in cash and cash equivalents ......... $ 23,500*

Cash provided by operating activities ................ $ 140,000
Cash used in investing activities ........................ (210,000)
Cash provided by financing activities................. 180,000
Net increase in cash and cash equivalents .................. 110,000
Ending balance in cash and cash equivalents.............. $133,500
*$15,000 + $8,500
LO 2 EXERCISE 6-3 ITEMS ON A BANK RECONCILIATION
1. D-Bank 4. D-Book, ADJ 7. NA

2. D-Book, ADJ 5. A-Book, ADJ 8. A-Book, ADJ
3. A-Book, ADJ 6. A-Bank 9. A-Book, ADJ
LO 2 EXERCISE 6-4 WORKING BACKWARD: BANK RECONCILIATION
The amounts on the bank statement and on the books prior to adjustment can be de-
termined by working backwards:
DEXTER COMPANY
BANK RECONCILIATION
Balance per bank statement $ ?

Add: Deposit in transit ............................................................... 332.10
Deduct: Outstanding checks (560.55)
Adjusted balance, May 31 ................................................................. $3,254.33
Balance per books, May 31 $ ?

Add: Interest earned .................................................................. 65.42
Deduct: NSF check......................................................................... (110.50)
Bank service charges (30.00)
Adjusted balance, May 31 ................................................................. $3,254.33
1. Balance on the bank statement: $3,254.33 + $560.55 – $332.10 = $3,482.78

2. Balance on the books: $3,254.33 + $30.00 + $110.50 – $65.42 = $3,329.41
LO 4 EXERCISE 6-5 INTERNAL CONTROL
1. Students’ answers to this question will vary. Among the possible guidelines the club
should follow are:
a. Prenumbered tickets
b. Segregation of duties for collecting cash, counting and recording cash, and de-
positing cash in a bank account
c. Payment by check of any expenses associated with the raffle
2. The president would like verification that all money is collected and recorded. It
would be difficult, if not impossible, to be completely sure that this happens. For ex-
ample, human errors in counting and handling the cash may result in not all of the
cash being collected (such as errors in making change). Also, it is impossible to pre-
vent collusion from occurring if two or more individuals work together to misdirect
any of the cash.
LO 4 EXERCISE 6-6 SEGREGATION OF DUTIES
Many possible combinations are possible. One appropriate way to segregate the duties
would be as follows:
Employee
Task Mary Sue John
Prepare invoices X
Mail invoices X
Pick up mail from post office X
Open mail, separate checks X* X*
List checks on deposit slip in triplicate X
Post payment to customer’s account X
Deposit checks X
Prepare monthly schedule of
accounts receivable X
Reconcile bank statements X
Key concepts are as follows:
*Two employees should be present to open mail and separate checks.
Person who reconciles the bank statements should not be the same as the person who
makes the deposits or posts to customer’s account.
MULT I-CONCEPT EXERCISE
LO 1,2 EXERCISE 6-7 COMPOSITION OF CASH
1. Y 7. N (Short-term investments: CD)

2. Y 8. Y
3. Y 9. N (Accounts receivable: Past Due)
4. N (Office supplies) 10. Y
5. N (Receivable from employees) 11. Y
6. Y
PROBLEMS
LO 2 PROBLEM 6-1 BANK RECONCILIATION
1. CALICO CORNERS
BANK RECONCILIATION
MAY 31
Balance per bank statement, May 31 $ 8,432.11
Add: Deposit in transit $1,250.00
Bank error: Deposit added to wrong account 123.45 1,373.45
Deduct: Outstanding checks:
No. 123 $ 23.40
No. 127 145.00
No. 128 210.80
No. 130 67.32 (446.52)
Adjusted balance, May 31 $ 9,359.04
Balance per books, May 31 $ 9,965.34
Add: Interest earned on bonds $ 465.00
Interest earned on account 54.60 519.60
Deduct: Bank service charges $ 50.00
NSF check 166.00
Book error: Deposit of $101.10
recorded as $1,011.00 909.90 (1,125.90)
Adjusted balance, May 31 $ 9,359.04
PROBLEM 6-1 (Concluded)
2. The fallacy in the friend’s reasoning is that only the company, not the bank, can
make errors. A bank reconciliation is needed to detect errors and omissions in both
the books and the bank’s records.
LO 4 PROBLEM 6-2 INTERNAL CONTROL PROCEDURES
1. List of procedures to follow:

a. Ring the sale on the cash register, and give every customer a receipt.
b. Accept the money, and count the proceeds before putting it into the drawer.
c. Make change, and count it as it is given to the customer.
d. When given bills of $5 or over, do not put them in the drawer slot until customer
accepts change (this avoids customer claiming he or she gave a $10 bill, for ex-
ample, when it was actually a $5 bill).
e. Never leave drawer open.
2. Procedures to follow at end of day to close out:

a. Count the coins and currency in the drawer. Record on daily cash and sales re-
port.
b. Remove the cash register tape.
c. Reconcile the tape to the cash in the drawer, and investigate any differences.
d. Remit the tape and the cash to central office.
3. The primary concern in this operation is control over cash, because all sales are
cash. This concern was addressed by using a cash register, having the lead person
check the cash, and depositing it intact daily.
LO 5 PROBLEM 6-3 THE DESIGN OF INTERNAL CONTROL DOCUMENTS
1. The old system of allowing each motel to buy supplies from local distributors offered
very little internal control. For example, the corporate office had no control over the
amount paid by each individual operation for its supplies. The new system will allow
the company to buy in larger quantities, hopefully at better prices. Also, with the old
system, there was no physical control over the supplies. Dishonest employees at a
particular motel could steal supplies much easier than under the new system.
PROBLEM 6-3 (Concluded)
2. The purchase requisition form should be in triplicate, with the original filled out by the
requesting department and copies to the purchasing and accounting departments.
The form should show the following:
a. requesting department
b. date requested
c. preferred vendor
d. date needed
e. complete description of items requested
f. quantity of each item requested
g. blank for signature of person requesting
h. blank for signature of supervisor for approval
i. sequential numbering of the forms
The receiving report should be in duplicate, with the original filled out by the receiv-
ing department with a copy to the accounting department. It should show the follow-
ing:
a. purchase order number
b. vendor
c. carrier/shipper
d. credit terms
e. dates requested, ordered, and received
f. shipping instructions
g. items ordered and quantity of each ordered
h. quantities received of each item
i. blank for signature of person receiving
j. blank for approvals
MULT I-CONCEPT PROBL EMS
LO 1,2 PROBLEM 6-4 CASH AND LIQUID ASSETS ON THE BALANCE SHEET
In order of liquidity on the balance sheet:

1. Petty Cash Fund
2. Money Market Fund
3. Investment in Stock
4. Accounts Receivable
5. Certificates of Deposit (six months)
6. Prepaid Rent
The first two items would be included in cash and cash equivalents on the balance
sheet. All other items are not as liquid and require either collection or sale to generate
cash. Prepaid rent is considered current because the benefits will normally expire within
one year. However, prepayments do not generate any cash for the business. It should
be noted that the CD does not qualify as a cash equivalent because it has a maturity
longer than three months.
LO 3,4 PROBLEM 6-5 INTERNAL CONTROL
1. Morris Mart suffers from a lack of segregation of duties. Mary handles all tasks as-
sociated with collection of customer accounts.
2. Mary should not handle all aspects of accounts receivable, billing, and collection.
Two different employees should mail invoices and record the amounts billed. Two
employees should be present when the mail is opened. Another employee should be
responsible for recording collections from customers. Finally, all employees should
be required to take vacations, and there should be rotation of job duties among em-
ployees.
3. Someone should explain to Mary that she personally is not the problem but that a
good system of internal control requires certain changes to be made. This could be
explained to her not in the context of fraud but rather in the context of the necessity
to verify and check the work performed by all employees.
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ALT ERNAT E PRO BLEMS
LO 2 PROBLEM 6-1A BANK RECONCILIATION
1. Amounts can be found by preparing a bank reconciliation:

KAREN’S CATERING
BANK RECONCILIATION
MARCH 31
Balance per bank statement, March 31 $6,506.10
Add: Deposit in transit 423.00
Deduct: Outstanding checks:
No. 112 $ 42.92
No. 117 307.00
No. 120 10.58
No. 122 75.67 $ 436.17
Bank error: Check written for
$990; $909 charged against
account 81.00 (517.17)
Adjusted balance, March 31 $6,411.93
Balance per books, March 31 $ ?
Add: Customer check collected $ 45.00
Interest earned on account 4.30
Customer check not recorded 1,250.00 1,299.30
Deduct: Collection fee $ 4.50
Bank service charges 22.00 (26.50)
Adjusted balance, March 31 $6,411.93*
*Adjusted balance per the books must be the same amount as the adjusted balance
per the bank.
Conclusion: The balance on the books before any adjustments is the ? in the bank
reconciliation and can be found by working backwards: $6,411.93 + $26.50 –
$1,299.30 = $5,139.13. The corrected balance to be reported on the balance sheet
is the adjusted balance of $6,411.93.
2. Karen’s has an ethical responsibility to tell the bank and the payee about the error of
$81.00 in (g). Even though reporting the error will result in a decrease in Karen’s
bank balance, the error should be called to the attention of the payee and the short-
age remitted immediately.
LO 4 PROBLEM 6-2A INTERNAL CONTROL PROCEDURES
1. The bank and regulatory agency are concerned with these documents because
without proper documentation the legal agreement could be invalid. For example,
without a valid title, the bank has no recourse if the customer defaults on the loan. A
valid insurance policy is necessary in case the motorist should have an accident.
The regulatory agency is empowered by the government to protect the interests of
the public.
2. Internal control procedures to ensure that the documents are obtained and safe-
guarded are as follows:
a. The accuracy and completeness of all information on the note, insurance policy,
and title should be verified and reviewed.
b. The note and insurance policy should be reviewed periodically for expiration
dates.
c. Each of the documents should be kept in locked compartments with limited
access.
LO 5 PROBLEM 6-3A THE DESIGN OF INTERNAL CONTROL DOCUMENTS
1. Procedures to ensure that all royalties are paid to the actors are as follows:
a. All payments must be made by check.
b. All payments are subject to approval by a supervisor.
c. All payments should be cross-referenced to the actual sales of movies.
2. The shipping form should be in duplicate, with the original filled out by the shipping
department and a copy to the accounting department. It should include the following:
a. authorizations
b. dates ordered and shipped, and expected delivery date
c. customer name, address
d. customer contact person
e. description of titles to be shipped
f. quantity of each title to be shipped
ALT ERNAT E MULT I- CONCEPT PROBL EMS
LO 1,2 PROBLEM 6-4A CASH AND LIQUID ASSETS ON THE BALANCE SHEET
1. Cash in the checking account and the petty cash fund are cash. The three-month
certificates of deposit and the money market fund are both cash equivalents.
2. Accounts receivable and marketable securities should be classified on the balance
sheet as current assets and listed in the order of their liquidity (marketable securities
are more liquid than accounts receivable).
3. Increase
Cash and Cash Equivalents 12/31/17 12/31/16 (Decrease)
Certificates of Deposit $10,000 $10,000 $ 0
Petty Cash Fund 1,200 1,500 (300)
Money Market Fund 25,800 28,000 (2,200)
Cash in Checking Account 6,000 6,000 0
Totals $43,000 $45,500 $ (2,500)
The company is not as liquid at the end of 2017 as it was at the end of 2016. Alt-
hough the decrease in liquidity is not large, it is due to the decreases in the balances
in the petty cash fund and the money market fund.
LO 3,4 PROBLEM 6-5A INTERNAL CONTROL
1. There are two major problems with the proposed personnel arrangements. First, re-
gardless of how ethical and honest the two individuals might be, from the viewpoint
of appearances alone, it is not healthy to have two relatives working this closely to-
gether in a business. The potential for collusion is very high in this situation. Also, it
is not fair to either party for Barbara to do a performance review for her cousin as
her objectivity may be compromised.
2. Regardless of how effective a system of internal control, it can be easily circumvent-
ed by collusion, that is, two or more employees working together to perpetrate a
fraud. The potential for this to develop can be lessened by not having one relative
reporting to another. Also, Barbara should not do the performance evaluation for
Cheryl.
3. The above should be explained to the two individuals. They personally are not the
problem. Any two or more persons in this situation would face a conflict and weaken
the company’s system of internal control.
DECISION CASES
READING AND INTERPRETING FINANCIAL STATEMENTS
LO 1 DECISION CASE 6-1 COMPARING TWO COMPANIES IN THE SAME INDUSTRY:

CHIPOTLE AND PANERA BREAD
1. The balance in Cash and cash equivalents on Chipotle’s balance sheet at the end of
the year was $248,005,000, a decrease of $171,460,000 from the $419,465,000
balance at the end of the prior year. The balance in Cash and cash equivalents on
Panera Bread’s balance sheet at the end of the year was $241,886,000, an increase
of $45,393,000 from the $196,493,000 balance at the end of the prior year.
2. The increase or decrease in Cash and cash equivalents for each company appears
on the statement of cash flows. The statement of cash flows summarizes a compa-
ny’s operating, investing, and financing activities for the year, and the net increase or
decrease in these activities appears towards the bottom of the statement.
3. The companies define Cash and cash equivalents very similarly. In Note 2 to the
statements, Panera Bread states that “The Company considers all highly liquid in-
vestments with an original maturity at the time of purchase of three months or less to
be cash equivalents.” Similarly, in its Note 1, Chipotle indicates that “The Company
considers all highly liquid investment instruments purchased with an initial maturity
of three months or less to be cash equivalents.”
LO 3 DECISION CASE 6-2 READING AND INTERPRETING IBM’S REPORT OF

MANAGEMENT
1. IBM relies on clear definitions of responsibility and delegation of authority as part of

its internal control structure. Another key ingredient in its structure is an internal audit
program.
2. IBM’s Audit Committee is made up entirely of members of the board of directors who
are independent from the company and not part of the company’s management
team. One of the key duties of the Audit Committee is to recommend to the board of
directors the public accounting firm to be retained to perform the audit. In addition,
the Audit Committee meets with the public accounting firm to review relevant mat-
ters. It also meets with IBM’s management and its internal auditors.
MAKING FINANCIAL DECISIONS
LO 1 DECISION CASE 6-3 LIQUIDITY
TO: The President of FNB of Verona Heights

FROM: Joe Smith, Loan Officer
DATE: X/X/XX
SUBJECT: Loan proposals
I have reviewed the loan proposals recently submitted by R Montague and J Capulet
and have summarized my findings. Because of limited resources available for short-
term loans, my recommendation is that we make a six-month $10 million loan to
J Capulet only.
The total current asset positions of the two companies are identical. Each has $33
million in current assets. However, the composition of the current assets differs consid-
erably between the two companies. On the surface, R Montague may appear to be
stronger because it has twice the amount of cash on hand that J Capulet does. How-
ever, cash is essentially a nonearning asset, and I am skeptical as to why R Montague
believes it necessary to maintain such a large sum of cash on hand, and consequently,
why it believes it needs to borrow an additional $10 million.
The accounts receivable for J Capulet is significantly larger than that for R Montague.
Assuming that the estimates of bad debts are reasonably reliable, R Montague has a big-
ger problem with uncollectibles than does J Capulet. R Montague has an allowance that
is 1/15, or 6.67% of accounts receivable, while J Capulet’s percentage is only 1/23, or
4.35%.
In summary, J Capulet is a better candidate at the present time for a loan. I recom-
mend that we make a six-month $10 million loan to J Capulet at the current market rate
of interest. Please call if you need any further details in connection with these two loan
requests.
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APPARITIONS.
Partial darkness, or obscurity, are the most powerful means by

which the sight is deceived: night is therefore the proper season for
apparitions. Indeed the state of the mind, at that time, prepares it for
the admission of these delusions of the imagination. The fear and
caution which must be observed in the night; the opportunity it
affords for ambuscades and assassinations; depriving us of society,
and cutting off many pleasing trains of ideas, which objects in the
light never fail to introduce, are all circumstances of terror: and
perhaps, on the whole, so much of our happiness depends upon our
senses, that the deprivation of any one may be attended with a
proportionate degree of horror and uneasiness. The notions
entertained by the ancients respecting the soul, may receive some
illustrations from these principles. In dark, or twilight, the
imagination frequently transforms an inanimate body into a human
figure; on approaching the same appearance is not to be found:
hence they sometimes fancied they saw their ancestors; but not
finding the reality, distinguished these illusions by the name of
shades.
Many of these fabulous narrations might originate from dreams.
There are times of slumber, when we are sensible of being asleep[38].
On this principle, Hobbes has so ingeniously accounted for the
spectre which is said to have appeared to Brutus, that we cannot
resist the temptation of inserting it in his own words. “We read,” says
he, “of M. Brutus, (one that had his life given him by Julius Cæsar,
and was also his favourite, and notwithstanding murdered him) that
at Philippi, the night before he gave battle to Augustus Cæsar, he saw
a fearful apparition, which is commonly related by historians as a
vision; but considering the circumstances, one may easily judge it to
have been but a short dream. For, sitting in his tent, pensive and
troubled with the horror of his rash act, it was not hard for him,
slumbering in the cold, to dream of that which most affrighted him;
which fear, as by degrees it made him wake, so it must needs make
the apparition by degrees to vanish: and having no assurance that he
slept, he could have no cause to think it a dream, or any thing but a
vision.”—The well-known story told by Clarendon, of the apparition
of the Duke of Buckingham’s father, will admit of a similar solution.
There was no man in the kingdom so much the subject of
conversation as the Duke; and, from the corruptness of his character,
he was very likely to fall a sacrifice to the enthusiasm of the times. Sir
George Viliers is said to have appeared to the man at midnight—
there is therefore the greatest probability that the man was asleep;
and the dream affrighting him, made a strong impression, and was
likely to be repeated.
It must be confessed, that the popular belief of departed spirits
occasionally holding a communication with the human race, is
replete with matter of curious speculation. Some Christian divines,
with every just reason, acknowledge no authentic source whence the
impression of a future state could ever have been communicated to
man, but from the Jewish prophets or from our Saviour himself. Yet
it is certain, that a belief in our existence after death has, from time
immemorial, prevailed in countries, to which the knowledge of the
gospel could never have extended, as among certain tribes of
America. Can then this notion have been intuitively suggested? Or is
it an extravagant supposition, that the belief might often have arisen
from those spectral illusions, to which men in every age, from the
occasional influence of morbific causes, must have been subject? And
what would have been the natural self-persuasion, if a savage saw
before him the apparition of a departed friend or acquaintance,
endowed with the semblance of life, with motion, and with signs of
mental intelligence, perhaps even holding a converse with him?
Assuredly, the conviction would scarcely fail to arise of an existence
after death. The pages of history attest the fact that:—
“If ancestry can be in aught believ’d,
Descending spirits have convers’d with man,
And told him secrets of the world unknown.”
But if this opinion of a life hereafter, had ever among heathen
nations their origin, it must necessarily be imbued with the grossest
absurdities, incidental to so fallacious a source of intelligence. Yet
still the mind has clung to such extravagancies with avidity; “for,” as
Sir Thomas Brown has remarked, “it is the heaviest stone that
melancholy can throw at a man, to tell him that he is at the end of his
nature; or that there is no future state to come, unto which this
seems progressively and otherwise made in vain.” It has remained
therefore for the light of revelation alone, to impart to this belief the
consistency and conformation of divine truth, and to connect it with
a rational system of rewards and punishments.
From the foregoing remarks, we need not be surprised that a
conviction of the occasional appearance of ghosts or departed spirits,
should, from the remotest antiquity, have been a popular creed, not
confined to any distinct tribe or race of people. In Europe, it was the
opinion of the Greeks and Romans, that, after the dissolution of the
body, every man was possessed of three different kinds of ghosts,
which were distinguished by the names of Manes, Anima, and
Umbra. These were disposed of after the following manner: the
Manes descended into the infernal regions, the Anima ascended to
the skies, and the Umbra hovered about the tomb, as being unwilling
to quit its connexion with the body. Dido, for instance, when about to
die, threatens to haunt Æneas with her umbra; at the same time, she
expects that the tidings of his punishment will rejoin her manes
below[39].
The opinions regarding ghosts which were entertained during the
Christian era, but more particularly during the middle ages, are very
multifarious; yet these, with the authorities annexed to them, have
been most industriously collected by Reginald Scot. His researches
are replete with amusement and instruction. “And, first,” says he,
“you shall understand, that they hold, that all the soules in heaven
may come downe and appeare to us when they list, and assume anie
bodie saving their owne: otherwise (saie they) such soules should not
be perfectlie happie. They saie that you may know the good soules
from the bad very easilie. For a damned soule hath a very heavie and
soure looke; but a saint’s soule hath a cheerful and merrie
countenance: these also are white and shining, the other cole black.
And these damned soules also may come up out of hell at their
pleasure, although Abraham made Dives believe the contrarie. They
affirme, that damned soules walke oftenest: next unto them, the
soules of purgatorie; and most seldom the soules of saints. Also they
saie, that in the old lawe soules did appeare seldom; and after
doomsdaie they shall never be seene more: in the time of grace they
shall be most frequent. The walking of these soules (saith Michael
Andræas) is a moste excellent argument for the proofe of purgatorie;
for (saith he) those soules have testified that which the popes have
affirmed in that behalfe; to wit, that there is not onelie such a place
of punishment, but that they are released from thence by masses,
and such other satisfactorie works, whereby the goodness of the
masse is also ratified and confirmed.
“These heavenlie or purgatorie soules (saie they) appeare most
commonlie to them that are borne upon Ember daies; because we are
in best date at that time to praie for the one, and to keepe companie
with the other. Also, they saie, that soules appeare oftenest by night;
because men may then be at best leisure, and most quiet. Also they
never appeare to the whole multitude, seldome to a few, and
commonlie to one alone; for so one may tell a lie without
controlment. Also, they are oftenest seene by them that are readie to
die: as Thrasella saw Pope Fœlix; Ursine, Peter and Paule; Galla
Romana, S. Peter; and as Musa the maide sawe our Ladie: which are
the most certaine appearances, credited and allowed in the church of
Rome; also, they may be seene of some, and of some other in that
presence not seene at all; as Ursine saw Peter and Paule, and yet
manie at that instant being present could not see anie such sight, but
thought it a lie, as I do. Michael Andræas confesseth that papists see
more visions than Protestants: he saith also, that a good soule can
take none other shape than a man; manie a damned soule may and
doth take the shape of a blackmore, or of a beaste, or of a serpent, or
speciallie of an heretike.”
Such is the accounts which Scot has given regarding the Popish
opinion of departed spirits. In another part of his work, he
triumphantly asks, “Where are the soules that swarmed in time past?
Where are the spirits? Who heareth their noises? Who seeth their
visions? Where are the soules that made such mone for trentals,
whereby to be eased of their pains in purgatorie? Are they all gone to
Italie, because masse are growne deere here in England?—The whole
course may be perceived to be a false practice, and a counterfeit
vision, or rather a lewd invention. For in heaven men’s soules
remaine not in sorrow and care, neither studie they there how to
compasse and get a worshipfull burial here in earth. If they did they
would not have foreslowed so long. Now, therefore, let us not suffer
ourselves to be abused anie longer, either with conjuring priests, or
meloncholicall witches; but be thankfull to God that hath delivered
us from such blindness and error[40].” This is the congratulation of a
true Protestant at an early period of the reformation; and it is
certain, that with the disbelief of that future state of purgatory,
taught by the Romish church, the communication of the living with
the dead became less frequent. Still, however, some belief of the kind
prevailed, though less tinctured with superstition. An author, styling
himself Theophilus Insulanus, who, half a century ago, wrote on the
second-sight of Scotland, affixes the term irreligious to those who
should entertain a doubt on the reality of apparitions of departed
souls. “Such ghostly visitants,” he gravely affirms, “are not employed
on an errand of a frivolous concern to lead us into error, but are
employed as so many heralds by the great Creator, for the more
ample demonstration of his power, to proclaim tidings for our
instruction; and, as we are prone to despond in religious matter, to
confirm our faith of the existence of spirits, (the foundation of all
religions,) and the dignity of human nature.” With due deference,
however, to this anonymous writer, whom we should scarcely have
noticed, if he had not echoed in this assertion an opinion which was
long popular, we shall advert to the opposite sentiments expressed
on the subject by a far more acute, though less serious author. The
notion, for instance, of the solemn character of ghosts, and that they
are never employed on frivolous errands, is but too successfully
ridiculed by Grose[41]. “In most of the relations of ghosts,” says this
pleasant writer, “they are supposed to be mere aërial beings without
substance, and that they can pass through walls and other solid
bodies at pleasure. The usual time at which ghosts make their
appearance is midnight, and seldom before it is dark; though some
audacious spirits have been said to appear even by daylight. Ghosts
commonly appear in the same dress they usually wore when living:
though they are sometimes clothed all in white; but that is chiefly the
church-yard ghosts, who have no particular business, but seem to
appear pro bono publico, or to scare drunken rustics from tumbling
over their graves. I cannot learn that ghosts carry tapers in their
hands, as they are sometimes depicted, though the room in which
they appear, if without fire or candle, is frequently said to be as light
as day. Dragging chains is not the fashion of English ghosts; chains
and black vestments being chiefly the accoutrements of foreign
spectres, seen in arbitrary governments: dead or alive, English spirits
are free. If, during the time of an apparition, there is a lighted candle
in the room, it will burn extremely blue: this is so universally
acknowledged, that many eminent philosophers have busied
themselves in accounting for it, without ever doubting the truth of
the fact. Dogs too have the faculty of seeing spirits[42].”
There are several other minute particulars respecting ghosts given
by this author, for the insertion of which we have not room; yet it
would be inexcusable to omit noticing the account which he has
subjoined, of the awfully momentous errands upon which spirits are
sent. “It is somewhat remarkable,” he adds, “that ghosts do not go
about their business like the persons of this world. In cases of
murder, a ghost, instead of going to the next justice of peace, and
laying its information, or to the nearest relation of the person
murdered, appears to some poor labourer who knows none of the
parties; draws the curtain of some decrepit nurse, or alms-woman; or
hovers about the place where the body is deposited. The same
circuitous road is pursued with respect to redressing injured orphans
or widows; when it seems as if the most certain way would be to go to
the person guilty of the injustice, and haunt him continually till he be
terrified into a restitution. Nor are the pointing out lost writings
generally managed in a more summary way; the ghost commonly
applying to a third person, ignorant of the whole affair, and a
stranger to all concerned. But it is presumptuous to scrutinize far
into these matters: ghosts have undoubtedly forms and customs
peculiar to themselves.”
The view which Grose has taken of the character of departed
spirits is pretty correct, although I have certainly read of some spirits
whose errands to the earth have been much more direct. One ghost,
for instance, has terrified a man into the restitution of lands, which
had been bequeathed to the poor of a village. A second spirit has
adopted the same plan for recovering property of which a nephew
had been wronged; but a third has haunted a house for no other
purpose than to kick up a row in it—to knock about chairs, tables,
and other furniture. Glanville relates a story, of the date of 1632, in
which a man, upon the alleged information of a female spirit, who
came by her death foully, led the officers of justice to a pit, where a
mangled corpse was concealed, charged two individuals with her
murder; and upon this fictitious story, the poor fellows were
condemned and executed, although they solemnly persevered to the
last in maintaining their innocence. It is but too evident, in this case,
by whom the atrocious deed had been committed.
Other apparitions of this kind may be considered as the illusions of
well-known diseases. Thus there can be no difficulty in considering
the following apparition, given on the authority of Aubery and
Turner, as having had its origin in the Delirium Tremens of
drunkenness. “Mr. Cassio Burroughs,” says the narrator of this very
choice, yet, we believe, authentic story, “was one of the most
beautiful men in England, and very valiant, but very proud and blood
thirsty. There was in London a very beautiful Italian lady,” (whom he
seduced.) “The gentlewoman died; and afterwards, in a tavern in
London, he spake of it, (contrary to his sacred promise,) “and then
going” (out of doors) the ghost of the gentlewoman did appear to
him. He was afterwards troubled with the apparition of her, even
sometimes in company when he was drinking. Before she did appear,
he did find a kind of chilness upon his spirits. She did appear to him
in the morning before he was killed in a duel.”
Of the causes of many apparitions which have been recorded, it is
not so easy as the foregoing narrative, to obtain a satisfactory
explanation. Such is the case of the story related of Viscount Dundee,
whose ghost about the time he fell at the battle of Killicranky,
appeared to Lord Balcarras, then under confinement, upon the
suspicion of Jacobitism, at the Castle of Edinburgh. The spectre drew
aside the curtain of his friend’s bed, looked stedfastly at him, leaned
for some time on the mantlepiece, and then walked out of the room.
The Earl, not aware at the time that he was gazing on a phantom,
called upon Dundee to stop. News soon arrived of the unfortunate
hero’s fate. Now, regarding this, and other stories of the kind,
however authentic they may be, the most interesting particulars are
suppressed. Of the state of Lord Balcarras’s health at the time, it has
not been deemed necessary that a syllable should transpire. No
argument, therefore, either in support of, or in opposition to, the
popular belief in apparitions, can be gathered from an anecdote so
deficient in any notice of the most important circumstances upon
which the developement of truth depends. With regard to the spectre
of Dundee appearing just at the time he fell in battle, it must be
considered, that agreeable to the well-known doctrine of chances,
which mathematicians have so well investigated, the event might as
well occur then as at any other time, while a far greater proportion of
other apparitions, less fortunate in such a supposed confirmation of
their supernatural origin, are quietly allowed to sink into oblivion.
Thus, it is the office of superstition to carefully select all successful
coincidences of this kind, and register them in her marvellous
volumes, where for ages they have served to delude and mislead the
world.
To this story we shall add another, from Beaumont’s World of
Spirits, for no other reason, than because it is told better than most
ghost stories with which I am acquainted. It is dated in the year 1662,
and it relates to an apparition seen by the daughter of Sir Charles
Lee, immediately preceding her death. No reasonable doubt can be
placed on the authenticity of the narrative, as it was drawn up by the
Bishop of Gloucester, from the recital of the young lady’s father.
“Sir Charles Lee, by his first lady, had only one daughter, of which
she died in child-birth; and when she was dead, her sister, the Lady
Everard, desired to have the education of the child, and she was by
her very well educated, till she was marriageable, and a match was
concluded for her with Sir William Perkins, but was then prevented
in an extraordinary manner. Upon a Thursday night, she, thinking
she saw a light in her chamber, after she was in bed, knocked for her
maid, who presently came to her; and she asked, ‘Why she left a
candle burning in her chamber?’ The maid said, ‘She left none, and
there was none but what she brought with her at that time.’ Then she
said it was the fire, but that, her maid told her, was quite out; and
said she believed it was only a dream. Whereupon she said, it might
be so, and composed herself again to sleep. But about two of the
clock she was awakened again, and saw the apparition of a little
woman between her curtain and her pillow, who told her she was her
mother, that she was happy, and that by twelve of the clock that day
she should be with her. Whereupon she knocked again for her maid,
called for her clothes, and when she was dressed, went into her
closet, and came not out again till nine, and then brought out with
her a letter sealed by her father; brought it to her aunt, the Lady
Everard, told her what had happened, and declared, that as soon as
she was dead, it might be sent to him. The lady thought she was
suddenly fallen mad, and thereupon sent presently away to
Chelmsford for a physician and surgeon, who both came
immediately; but the physician could discern no indication of what
the lady imagined, or of any indisposition of her body:
notwithstanding the lady would needs have her let blood, which was
done accordingly. And when the young woman had patiently let
them do what they would with her, she desired that the chaplain
might be sent to read prayers; and when prayers were ended, she
took her guitar and psalm-book, and sat down upon a chair without
arms, and played and sung so melodiously and admirably, that her
music-master, who was then there, admired at it. And near the
stroke of twelve, she rose and sat herself down in a great chair with
arms, and presently fetching a strong breathing or two, immediately
expired, and was so suddenly cold, as was much wondered at by the
physician and surgeon. She died at Waltham, in Essex, three miles
from Chelmsford, and the letter was sent to Sir Charles, at his house
in Warwickshire; but he was so afflicted with the death of his
daughter, that he came not till she was buried, but when he came he
caused her to be taken up, and to be buried with her mother, at
Edmonton, as she desired in her letter.”
This is one of the most interesting ghost-stories on record. Yet,
when strictly examined, the manner in which a leading circumstance
in the case is reported, affects but too much the supernatural air
imparted to other of its incidents. For whatever might have been
averred by a physician of the olden time, with regard to the young
lady’s sound state of health during the period she saw her mother’s
ghost, it may be asked—if any practitioner of the present day would
have been proud of such an opinion, especially when death followed
so promptly after the spectral impression.
——“There’s bloom upon her cheek;
But now I see it is no living hue,
But a strange hectic—like the unnatural red
Which autumn plants upon the perish’d leaf.”
Probably the languishing female herself might have
unintentionally contributed to the more strict verification of the
ghost’s prediction. It was an extraordinary exertion which her tender
frame underwent, near the expected hour of dissolution, in order
that she might retire from all her scenes of earthly enjoyment, with
the dignity of a resigned christian. And what subject can be
conceived more worthy the masterly skill of a painter, than to depict
a young and lovely saint cheered with the bright prospect of futurity
before her, and ere the quivering flame of life which for a moment
was kindled up into a glow of holy ardour, had expired for ever,
sweeping the strings of her guitar with her trembling fingers, and
melodiously accompanying the notes with her voice, in a hymn of
praise to her heavenly Maker? Entranced with such a sight, the
philosopher himself would dismiss for the time his usual cold and
cavelling scepticism, and giving way to the superstitious impressions
of less deliberating bye-standers, partake with them in the most
grateful of religious solaces, which the spectacle must have
irresistibly inspired.
Regarding the confirmation, which the ghost’s mission is, in the
same narrative, supposed to have received from the completion of a
foreboded death, all that can be said of it is, that the coincidence was
a fortunate one; for, without it, the story would, probably, never have
met with a recorder, and we should have lost one of the sweetest
anecdotes that private life has ever afforded. But, on the other hand,
a majority of popular ghost-stories might be adduced, wherein
apparitions have either visited our world, without any ostensible
purpose and errand whatever, or, in the circumstances of their
mission, have exhibited all the inconsistency of conduct so well
exposed in the quotation which I have given from Grose, respecting
departed spirits. “Seldom as it may happen,” says Nicolai, in the
memoir which he read to the Society of Berlin, on the appearance of
spectres occasioned by disease, “that persons believe they see human
forms, yet examples of the case are not wanting. A respectable
member of this academy, distinguished by his merit in the science of
Botany, whose truth and credulity are unexceptionable, once saw in
this very room in which we are now assembled, the phantom of the
late president Maupertius.” But it appears that this ghost was seen by
a philosopher, and, consequently, no attempt was made to connect it
with superstitious speculations. The uncertainty, however, of ghostly
predictions, is not unaptly illustrated in the table-talk of Johnson.
“An acquaintance,” remarks Boswell, “on whose veracity I can
depend, told me, that walking home one evening at Kilmarnock, he
heard himself called from a wood, by the voice of a brother, who had
gone to America; and the next packet brought an account of that
brother’s death. Mackbean asserted that this inexplicable calling was
a thing very well known. Dr. Johnson said that one day at Oxford, as
he was turning the key of his chamber, he heard his mother distinctly
calling Sam. She was then at Litchfield; but nothing ensued.” This
casual admission, which, in the course of conversation, transpired
from a man, himself strongly tainted with superstition, precludes any
farther remarks on the alleged nature and errand of ghosts, which
would now, indeed, be highly superfluous. “A lady once asked me,”
says Mr. Coleridge, “if I believed in ghosts and apparitions? I
answered with truth and simplicity, No, Madam! I have seen far too
many myself[43].”
DEUTEROSCOPIA, OR SECOND-SIGHT.
The nearer we approach to times when superstition shall be

universally exploded, the more we consign to oblivion the antiquated
notions of former days, respecting every degree of supernatural
agency or communication. It is not long ago, however, since the
second sight, as it is called, peculiar to the Scotch Highlanders, was a
subject of dispute, and although it be true, as some assert, ‘that all
argument is against it,’ yet it is equally certain that we have many
well attested facts for it. We think upon the whole that the question is
placed in its true light, in the following communication from a
gentleman in Scotland, who had opportunities to know the facts he
relates, and who has evidently sense enough not to carry them
farther than they will bear. What is called in this part of the island by
the French word presentiment, appears to me to be a species of
second sight, and it is by no means uncommon: why it is less
attended to in the ‘busy haunts of men,’ than in the sequestered
habitations of the Highlanders, is accounted for by the following
detail, and we apprehend upon very just grounds.
“Of all the subjects which philosophers have chosen for exercising
their faculty of reasoning, there is not one more worthy of their
attention, than the contemplation of the human mind. There they
will find an ample field wherein they may range at large, and display
their powers; but at the same time it must be observed, that here,
unless the philosopher calls in religion to his aid, he will be lost in a
labyrinth of fruitless conjectures, and here, in particular, he will be
obliged to have a reference to a great first cause; as the mind of man
(whatever may be asserted of material substances,) could never be
formed by chance; and he will find its affections so infinitely various,
that instead of endeavouring to investigate, he will be lost in
admiration.
“The faculty or affections of the mind, attributed to our neighbours
of the Highlands of Scotland, of having a foreknowledge of future
events, or, as it is commonly expressed, having the second sight, is
perhaps one of the most singular. Many have been the arguments
both for and against the real existence of this wonderful gift. I shall
not be an advocate on either side, but shall presume to give you a fact
or two, which I know to be well authenticated, and from which every
one is at liberty to infer what they please.
“The late Rev. D. M’Sween was minister of a parish in the high
parts of Aberdeenshire, and was a native of Sky Island, where his
mother continued to reside. On the 4th of May, 1738, Mr. M’Sween,
with his brother, who often came to visit him from Sky, were walking
in the fields. After some interval in their discourse, during which the
minister seemed to be lost in thought, his brother asked him what
was the matter with him; he made answer, he hardly could tell, but
he was certain their mother was dead. His brother endeavoured to
reason him out of this opinion, but in vain. And upon the brother’s
return home, he found that his mother had really died on that very
day on which he was walking with the minister.
“In April, 1744, a man of the name of Forbes, walking over
Culloden Muir, with two or three others, was suddenly, as it were,
lost in thought, and when in some short time after he was
interrupted by his companions, he very accurately described the
battle, which was fought on that very spot two years afterwards, at
which description his companions laughed heartily, as there was no
expectation of the pretender’s coming to Britain at that time.”
Many such instances might be produced, but I am afraid these are
sufficient to stagger the credulity of most people. But to the
incredulous, I shall only say, that I am very far from attributing’ the
second sight to the Scotch Highlanders more than to ourselves. I am
pretty certain there is no man whatever, who is not sometimes seized
with a foreboding in his mind, or, as it may be termed, a kind of
reflection which it is not in his power to prevent; and although his
thoughts may not perhaps be employed on any particular exigency,
yet he is apt to dread from that quarter, where he is more
immediately concerned. This opinion is agreeable to all the heathen
mythologists, particularly Homer and Virgil, where numerous
instances might be produced, and these justified in the event; but
there is an authority which I hold in more veneration than all the
others put together, I mean that now much disused book called the
Bible, where we meet with many examples, which may corroborate
the existence of such an affection in the mind; and that too in
persons who were not ranked among prophets. I shall instance one
or two. The first is the 14th chapter of 1 Samuel, where it is next to
impossible to imagine, that had not Jonathan been convinced of
some foreboding in his mind, that he would certainly be successful,
he and his armour-bearer, being only two in number, would never
have encountered a whole garrison of the enemy. Another instance is
in the 6th chapter of Esther, where the king of Persia, (who was no
prophet,) was so much troubled in his mind, that he could not sleep,
neither could he assign any reason for his being so, till the very
reason was discovered from the means that were used to divert his
melancholy, viz. the reading of the records, where he found he had
forgot to do a thing which he was under an obligation to perform.
Many of the most judicious modern authors also favour this opinion.
Addison makes his Cato, sometime before his fatal exit, express
himself thus, “What means this heaviness that hangs upon me?”
Shakspeare also makes Banquo exclaim, when he is about to set out
on his journey, “A heavy summons hangs like lead upon me.” De Foe
makes an instance of this kind the means of saving the life of Crusoe,
at the same time admonishing his readers not to make light of these
emotions of the mind, but to be upon their guard, and pray to God to
assist them and bear them through, and direct them in what may
happen to their prejudice in consequence thereof.
“To what, then, are we to attribute these singular emotions? Shall
we impute them to the agency of spiritual beings called guardian
Angels, or more properly to the “Divinity that stirs within us, and
points out an hereafter?” However it may be, it is our business to
make the best of such hints, which I am confident every man has
experienced, perhaps more frequently than he is aware of.
“In great towns the hurry and dissipation that attend the opulent,
and the little leisure that the poor have, from following the
avocations which necessity drives them to, prevent them from taking
any notice of similar instances to the foregoing, which may happen to
themselves. But the case is quite different in the Highlands of
Scotland, where they live solitary, and have little to do, or see done,
and consequently, comparatively have but few ideas. When any thing
of the above nature occurs, they have leisure to brood over it, and
cannot get it banished from their minds, by which means it gains a
deep and lasting impression, and often various circumstances may
happen by which it may be interpreted, just like the ancient oracles
by the priests of the heathen deities. This solitary situation of our
neighbours is also productive of an opinion of a worse tendency—I
mean the belief in spirits and apparitions, to which no people on
earth are more addicted than the Scotch Highlanders: this opinion
they suck in with their mother’s milk, and it increases with their
years and stature. Not a glen or strath, but is haunted by its
particular goblins and fairies. And, indeed, the face of the country is
in some places such, that it wears a very solemn appearance, even to
a philosophic eye. The fall of cataracts of water down steep
declivities, the whistling of the wind among heath, rocks and caverns,
a loose fragment of a rock falling from its top, and in its course
downward bringing a hundred more with it, so that it appears like
the wreck of nature; the hooting of the night-owl, the chattering of
the heath-cock, the pale light of the moon on the dreary prospect,
with here and there a solitary tree on an eminence, which fear
magnifies to an unusual size; all these considered, it is not to be
wondered at, that even an enlightened mind should be struck with
awe: what then must be the emotion of a person prejudiced from his
infancy, when left alone in such a situation?”
Until the last century the spirit Brownie, in the Highlands of
Scotland, was another subject of second sight, as the following story
will shew.—“Sir Normand Macleod, and some others, playing at
tables, at a game called by the Irish Falmer-more, wherein there are
three of a side and each of them threw dice by turns; there happened
to be one difficult point in the disposing of the table-men; this
obliged the gamester, before he changed his man, since upon the
disposing of it the winning or losing of the game depended. At last
the butler, who stood behind, advised the player where to place his
man; with which he complied, and won the game. This being thought
extraordinary, and Sir Normand hearing one whisper him in the ear,
asked who advised him so skilfully? He answered, it was the butler;
but this seemed more strange, for he could not play at tables. Upon
this, Sir Normand asked him how long it was since he had learned to
play? and the fellow owned that he never played in his life; but that
he saw the spirit Brownie reaching his arm over the player’s head,
and touching the part with his finger on the point where the table-
man was to be placed[44].”
The circumstance, however, deserving most notice, is the reference
which the objects of second-sight are supposed to bear to the seer’s
assumed gift of prophecy. It is said, in one of the numerous
illustrations which have been given of this faculty, that “Sir Normand
Mac Leod, who has his residence in the isle of Bernera, which lies
between the Isle of North-Uist and Harries, went to the Isle of Skye
about business, without appointing any time for his return: his
servants, in his absence, being altogether in the large hall at night,
one of them, who had been accustomed to see the second-sight, told
the rest they must remove, for they would have abundance of
company that night. One of his fellow-servants answered that there
was very little appearance of that, and if he had any vision of
company, it was not like to be accomplished this night; but the seer
insisted upon it that it was. They continued to argue the
improbability of it, because of the darkness of the night, and the
danger of coming through the rocks that lie round the isle; but within
an hour after, one, of Sir Normand’s men came to the house, bidding
them to provide lights, &c. for his master had newly landed.
The following illustrations of the second-sight are given by Dr.
Ferriar, in his “Theory of Apparitions.”
“A gentleman connected with my family, an officer in the army,
and certainly addicted to no superstition, was quartered early in life,
in the middle of the last century, near the castle of a gentleman in the
north of Scotland, who was supposed to possess the second-sight.
Strange rumours were afloat respecting the old chieftain. He had
spoken to an apparition, which ran along the battlements of the
house, and had never been cheerful afterwards. His prophetic visions
surprise even in the region of credulity; and his retired habits
favoured the popular opinions. My friend assured me, that one day,
while he was reading a play to the ladies of the family, the chief, who
had been walking across the room, stopped suddenly, and assumed
the look of a seer. He rang the bell, and ordered a groom to saddle a
horse; to proceed immediately to a seat in the neighbourhood, and
enquire after the health of Lady ——. If the account was favourable,
he then directed him to call at another castle, to ask after another
lady whom he named.
“The reader immediately closed his book, and declared he would
not proceed till those abrupt orders were explained, as he was
confident they were produced by the second-sight. The chief was very
unwilling to explain himself; but at length the door had appeared to
open, and that a little woman without a head, had entered the room;
that the apparition indicated the death of some person of his
acquaintance; and the only two persons who resembled the figure,
were those ladies after whose health he had sent to enquire.
“A few hours afterwards, the servant returned with an account that
one of the ladies had died of an apoplectic fit, about the time when
the vision appeared.
“At another time the chief was confined to his bed by indisposition,
and my friend was reading to him, in a stormy winter-night, while
the fishing-boat belonging to the castle was at sea.” The old
gentleman repeatedly expressed much anxiety respecting his people;
and at last exclaimed, “my boat is lost!” The Colonel replied, “how do
you know it, sir?” He was answered, “I see two of the boatmen
bringing in the third drowned, all dripping wet, and laying him down
close beside your chair. The chair was shifted with great
precipitation; in the course of the night the fishermen returned with
the corpse of one of the boatmen!”
It is perhaps to be lamented, that such narratives as these should
be quoted in Dr. Ferriar’s philosophic work on Apparitions. We have
lately seen them advanced, on the doctor’s authority, as favouring
the vulgar belief in Apparitions, and introduced in the same volume
with the story of Mrs. Veal.
WITCHES, WITCHCRAFT, WIZARDS, &c.
“What are these,

So withered and so wild in their attire,
That look not like the inhabitants o’ the Earth,
And yet are on’t? Live you? or are you aught
That men may question? * * * *
*******
* * * * You should be women,
And yet your beards forbid me to interpret
That you are so.”—Macbeth.
Witchcraft implies a kind of sorcery, more especially prevalent,

and, as supposed, among old women, who, by entering into a social
compact with the devil, if such an august personage there be as
commonly represented, were enabled, in many instances, to alter the
course of nature’s immutable laws;—to raise winds and storms,—to
perform actions that require more than human strength,—to ride
through the air upon broomsticks,—to transform themselves into
various shapes,—to afflict and torment those who might have
rendered themselves obnoxious to them, with acute pains and
lingering diseases,—in fact, to do whatsoever they wished, through
the agency of the devil, who was always supposed to be at their beck
and call.
All countries can boast of their witches, sorcerers, &c. they have
been genial with every soil, and peculiar with every age. We have the
earliest account of them in holy writ, which contains irrefutable
proofs, that whether they existed or not, the same superstitious ideas
prevailed, and continued to prevail until within the last century. The
age of reason has now, however, penetrated the recesses of
ignorance, and diffused the lights of the Gospel with good effect
among the credulous and uninformed, to the great discomfit of
witches and evil spirits.
During the height of this kind of ignorance and superstition, many
cruel laws were framed against witchcraft; in consequence of which,
numbers of innocent persons, male and female[45], many of them no
doubt friendless, and oppressed with age and penury, and disease,
were condemned and burnt for powers they never possessed, for
crimes they neither premeditated nor committed. Happily for
humanity these terrific laws have long since been repealed. An
enlightened age viewed with horror the fanaticism of Pagans, and
gave proof of its emancipation from the dark and murderous
trammels of ignorance and barbarity, by a recantation of creeds that
had no other object in view than to stain the dignity of the creation
by binding down the human mind to the most abject state of
degeneracy and servility.
The deceptions of jugglers, founded on optical illusions, electrical
force, and magnetical attraction, have fortunately, in a great
measure, gone a great way to remove the veil of pretended
supernatural agency. The oracles of old have been detected as mere
machinery; the popish miracles, slights of hand; every other
supernatural farce has shared the same fate. We hear no more of
witches, ghosts, &c. little children go to bed without alarm, and
people traverse unfrequented paths at all hours and seasons, without
dread of spells or incantations.
In support, however, of the existence of witches, magicians, &c.
many advocates have been found; and it is but justice to say, that all
who have argued for, have used stronger and more forcible and
appropriate reasoning than those who have argued against them. If
the bible be the standard of our holy religion, and few there are who
doubt it; it must also be the basis of our belief; for whatever is
therein written is the WORD OF GOD, and not a parcel of jeux d’esprits,
conundrums, or quidproquos, to puzzle and defeat those who
consult that sacred volume for information or instruction. Nor do we
believe all the jargon and orthodox canting of priests, who lay
constructions on certain passages beyond the comprehension of men
more enlightened than themselves, especially when they presume to
tell us that such and such a word or sentence must be construed such
and such a way, and not another. This party purpose will never effect
any good for the cause of religion and truth.
In the course of this article we shall quote the texts of Scripture
where witches are mentioned in the same manner as we have done
those that allude to apparitions, &c. without offering any very
decided comment one way or the other, farther than we shall also in
this case give precedence to the standard of the Christian religion,
which forms a part of the law of the land; still maintaining our
former opinion, that, doubtless, there have at one time been
negotiations carried on between human beings and spirits; and for
this assertion we refer to the Bible itself, for proof that there have
been witches, sorcerers, magicians, who had the power of doing
many wonderful things by means of demoniac agency, but what has
become of, or at what precise time, this power or communication
became extinct, we may not able to inform our readers, although we
can venture to assure them that no such diabolical ascendancy
prevails at the present period among the inhabitants of the earth.
That this superstitious dread led to the persecution of many
innocent beings, who were supposed to be guilty of witchcraft, there
can be no question; our own statute books are loaded with penalties
against sorcery; and, as already cited, at no very distant period, our
courts of law have been disgraced by criminal trials of that nature,
and judges, who are still quoted as models of legal knowledge and
discernment, not only permitted such cases to go to a jury, but
allowed sentences to be recorded which consigned reputed wizards
to capital punishment. In Poland, even so late as the year 1739, a
juggler was exposed to the torture, until a confession was extracted
from him that he was a sorcerer; upon which, without further proof,
he was hanged; and instances in other countries might be multiplied
without end. But this, although it exceeds in atrocity, does not equal
in absurdity the sanguinary and bigoted infatuation of the
Inquisition in Portugal, which actually condemned to the flames, as
being possessed of the devil, a horse belonging to an Englishman
who had taught it perform some uncommon tricks; and the poor
animal is confidently said to have been publicly burned at Lisbon, in
conformity with his sentence, in the year 1601.
The only part of Europe in which the acts of sorcery obtain any
great credit, where, in fact, supposed wizards will practice
incantations, by which they pretend to obtain the knowledge of
future events, and in which the credulity of the people induced them

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Algebra and Trigonometry 10th Edition Sullivan Test Bank

Precalculus 10th Edition Sullivan Test Bank

1. Identify and describe the various forms of cash reported 1 10 Easy

2. Describe the various techniques that companies use to 3 10 Easy

3. Explain the importance of internal control to a business and the

4. Describe the basic internal control procedures. 5 20 Mod

5. Describe the various documents used in recording purchases

*Exercise, problem, or case covers two or more learning objectives

1. Identify and describe the various forms of cash reported 4* 20 Mod

2. Describe the various techniques that companies use to 1 25 Mod

3. Explain the importance of internal control to a business and the 5* 20 Mod

4. Describe the basic internal control procedures. 2 20 Mod

5. Describe the various documents used in recording purchases 3 25 Diff

*Exercise, problem, or case covers two or more learning objectives

1. Identify and describe the various forms of cash reported 1 20 Mod

2. Describe the various techniques that companies use to 4* 20 Mod

3. Explain the importance of internal control to a business and the 2 25 Mod

4. Describe the basic internal control procedures. 5* 30 Mod

5. Describe the various documents used in recording purchases

*Exercise, problem, or case covers two or more learning objectives

LO 1 EXERCISE 6-1 CASH EQUIVALENTS

Cash equivalents at December 31, 2017:

Beginning balance in cash and cash equivalents ......... $ 23,500*

LO 2 EXERCISE 6-3 ITEMS ON A BANK RECONCILIATION

1. D-Bank 4. D-Book, ADJ 7. NA

LO 2 EXERCISE 6-4 WORKING BACKWARD: BANK RECONCILIATION

Balance per bank statement $ ?

Balance per books, May 31 $ ?

1. Balance on the bank statement: $3,254.33 + $560.55 – $332.10 = $3,482.78

LO 4 EXERCISE 6-5 INTERNAL CONTROL

LO 4 EXERCISE 6-6 SEGREGATION OF DUTIES

MULT I-CONCEPT EXERCISE

LO 1,2 EXERCISE 6-7 COMPOSITION OF CASH

1. Y 7. N (Short-term investments: CD)

LO 2 PROBLEM 6-1 BANK RECONCILIATION

PROBLEM 6-1 (Concluded)

LO 4 PROBLEM 6-2 INTERNAL CONTROL PROCEDURES

1. List of procedures to follow:

2. Procedures to follow at end of day to close out:

LO 5 PROBLEM 6-3 THE DESIGN OF INTERNAL CONTROL DOCUMENTS

PROBLEM 6-3 (Concluded)

MULT I-CONCEPT PROBL EMS

In order of liquidity on the balance sheet:

LO 3,4 PROBLEM 6-5 INTERNAL CONTROL

ALT ERNAT E PRO BLEMS

LO 2 PROBLEM 6-1A BANK RECONCILIATION

1. Amounts can be found by preparing a bank reconciliation:

LO 4 PROBLEM 6-2A INTERNAL CONTROL PROCEDURES

LO 5 PROBLEM 6-3A THE DESIGN OF INTERNAL CONTROL DOCUMENTS

ALT ERNAT E MULT I- CONCEPT PROBL EMS

LO 3,4 PROBLEM 6-5A INTERNAL CONTROL