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Chapter 7
Internal Control and Cash

Review Questions
1. Internal control is the organizational plan and all the related measures adopted by an entity
to safeguard assets, encourage employees to follow company policies, promote operational
efficiency, and ensure accurate and reliable accounting records.
2. The Sarbanes-Oxley Act requires public companies to issue an internal control report, which
is a report by management describing its responsibility for and the adequacy of internal
controls over financial reporting. Additionally, an outside auditor must evaluate the client’s
internal controls and report on the internal controls as part of the audit report.
3. The five components of internal control are: monitoring of controls, information system,
control procedures, environment, and risk assessment.
• Monitoring of controls is performed by both internal and external auditors to
determine whether the company and employees are following company policies
and that operations are running efficiently.
• Information system controls must be in place to ensure appropriate authorizations
and approvals are used and that accurate information is produced.
• Control procedures are designed to ensure that the business’s goals are achieved.
• The environment is the “tone at the top” of the business. Members of management
must behave honorably to set a good example for company employees.
• The company’s business risk, as well as the risk over individual accounts, must be
assessed. The higher the risk, the more controls must be in place to safeguard the
company’s assets.
4. Internal auditors are employees of the business who ensure that the company’s employees
are following company policies that the company is meeting legal requirements, and that
operations are running efficiently. External auditors are outside accountants, completely
independent of the business that monitors the controls to ensure the financial statements are
presented fairly in accordance with GAAP.
5. Separation of duties limits fraud and promotes the accuracy of the accounting records by
dividing responsibility between two or more people. The two main areas of separation are
separating operations from accounting and separating the custody of assets from accounting.
6. Internal control procedures related to e-commerce are encryption and firewalls.
7. Limitations to internal controls relate to cost and benefit. The better the controls, the more
they can cost, so a company needs to determine the best balance of cost and benefit. It can
also be difficult for a business to prevent collusion―when two or more people work
together to circumvent internal controls and defraud the company.
8. Businesses control cash receipts over the counter by using a cash register, the cash register
only opens after the clerk enters a transaction and it is recorded. A receipt is given to the
customer. The cash register report of cash sales at the end of the day is compared to the
cash in the drawer. All cash is deposited in the bank at the end of the day. These measures,
coupled with oversight by a manager, discourage theft.

Horngren’s Financial & Managerial Accounting 4/e Solutions Manual 7-1

 9. Businesses control cash receipts by mail by separating the check and the remittance advice
in the mail room. The checks are given to the treasurer to deposit in the bank, and the
remittance advice is used by the accounting department to record the payment to the
customer’s account. The controller will compare the debit to cash and the bank deposit
receipt to ensure they agree. Some companies may also use a lock-box system, where cash
receipts are sent directly to a post office box managed by a bank’s employee.
10. Steps taken to ensure control over purchases and payments by check are: The buyer sends a
purchase order to the supplier that contains the quantity and type of goods needed. The
supplier ships the item and sends the buyer an invoice; once the item is received a receiving
report is prepared. Once all the documents are matched and approved, a check is sent to the
supplier.
11. A voucher is a sequentially numbered document authorizing a cash payment. The voucher
system uses (1) vouchers, (2) a voucher register, and (3) a check register. All expenditures
must be approved before payment. This approval takes the form of a voucher.
12. The controls needed to secure the petty cash fund are the following: Designate a custodian of
the fund, designate a specific amount of cash to be kept in the fund, and support all petty cash
fund payments with a petty cash ticket.
13. The only times the Petty Cash account is debited are when the fund is started or when its
amount is increased. If the Petty Cash account is decreased, the account is credited.
14. Common controls used with a bank account are the use of a signature card, deposit tickets,
checks, bank statements, and bank reconciliations.
15. A bank reconciliation compares and explains the difference between cash on the company’s
books and cash according to the bank’s records on a specific date.
16. Examples of timing differences are:
a. Deposits in transit―affect the bank side
b. Outstanding Checks―affect the bank side
c. Electronic funds transfer―affect the book side
17. Once the bank reconciliation is complete, all items that affect the book side of the
reconciliation need to be recorded with journal entries. This ensures the cash balance agrees
with the reconciled amount. This also updates the Cash account for unrecorded transactions.
18. The cash ratio helps to determine a company's ability to meet its short-term obligations. It is
calculated as follows: Cash ratio = (Cash + Cash equivalents) / Total current liabilities

7-2 Horngren’s Financial & Managerial Accounting 4/e Solutions Manual

Short Exercises

S7-1
Requirement 1

Safeguarding assets is the most important objective.

Requirement 2

A company must ect its assets; otherwise it is throwing away resources. If they fail to
safeguard cash, the most liquid of assets, it will quickly slip away.

S7-2

When the controller compares the sales report with cash sales from the cash register to the
deposit slip, she will notice a difference.

S7-3

The final step by the controller, comparing the bank deposit and the debit to Cash to ensure they
agree, indicates that all cash receipts are safe in the bank and the company’s books are up-to-
date.

S7-4
Requirement 1

The purchasing agent could buy goods and have them sent to his or her home. Or a purchasing
agent could spend too much on purchases, approve the payment, and split the excess with the
supplier.

Requirement 2

The purchasing agent (the employee who prepares the purchase order) should neither receive the
goods nor approve the payment.

Horngren’s Financial & Managerial Accounting 4/e Solutions Manual 7-3

S7-5

Date Accounts and Explanation Debit Credit

Mar. 1 Petty Cash 150
Cash 150

Mar. 31 Office Supplies 58

Entertainment Expense 90
Cash Short & Over 12
Cash ($150 – $14) 136

Apr. 15 Petty Cash 50

Cash 50

S7-6
Requirement 1

The bank’s requirement that each authorized to sign on an account provide a signature card will
help protect against forgery.

Requirement 2

The bank statement reports the activity in the customer’s account for a designated period of time,
such as a month.

Requirement 3

Banks supply standard forms such as a deposit ticket. Completed by the customer, the deposit
ticket shows the amount of each deposit. As proof of the transaction, the customer keeps a
deposit receipt.

S7-7

a. Bank Addition
b. Book Addition
c. Book Subtraction
d. Book Addition
e. Bank Subtraction
f. Bank Addition
g. Book Subtraction
h. Book Addition
i. Book Subtraction
j. Book Addition

7-4 Horngren’s Financial & Managerial Accounting 4/e Solutions Manual

 S7-8

FIRST ON ALERT SECURITY SYSTEMS

Bank Reconciliation
December 31, 2015
BANK BOOK
Balance, December 31, 2015 $ 3,700 Balance, December 31, 2015 $ 2,470
ADD: ADD:
Deposit in transit 100 Bank collection from customer $ 640
3,800 Interest revenue 20 660
3,130
LESS: LESS:
Outstanding checks 700 Service charge 30
Adjusted bank balance, December 31, Adjusted book balance, December
2015 $ 3,100 31, 2015 $ 3,100

S7-9

Date Accounts and Explanation Debit Credit

Dec. 31 Cash 640
Accounts Receivable—Brendan Ballou 640
To record account receivable collected by
bank.

Dec. 31 Cash 20
Interest Revenue 20
To record interest earned on bank balance.

Dec. 31 Bank Expense 30

Cash 30
To record bank service charges incurred.

S7-10

Cash ratio = (Cash + Cash equivalents) / Total current liabilities = ($28,800 + $2,200) / $24,800
= 1.25

Horngren’s Financial & Managerial Accounting 4/e Solutions Manual 7-5

Exercises
E7-11
Requirement 1

Internal control is the organizational plan and all the related measures adopted by an entity to
safeguard assets, encourage employees to follow company policies, promote operational
efficiency, and ensure accurate and reliable accounting records.

Requirement 2

A provision of the Sarbanes-Oxley Act requires that an outside auditor evaluate the client’s
internal controls and report on the internal controls as part of the audit report.

Requirement 3

a. Weakness The control environment would be more effective if top management

led in establishing internal controls.
b. Weakness The ordering of merchandise should be separate from the approving of
invoices for payment. Accounting department staff or the bookkeeper
could have goods sent to their homes and approve the payment.
c. Weakness The sales clerk should not have access to the register total, as the clerk
could change the record.
d. Weakness The employee signing the check needs to examine the payment packet
to ensure the amounts are correct and payments are made only for the
items ordered and received. Otherwise inappropriate payments could be
made.

E7-12

a. Separation of duties
b. Separation of duties
c. Other controls (no job rotation)
d. Other controls (not depositing cash soon enough for adequate security;
competent, reliable and ethical personnel)
e. Other controls (documents and records – no receiving report)

7-6 Horngren’s Financial & Managerial Accounting 4/e Solutions Manual

E7-13
Requirement 1

There is a weakness in internal control over cash receipts.

• The cash register does not keep an internal record of sales.
• The clerk counts the cash in the cash drawer at the end of the day.

Requirement 2

To prevent these weaknesses, the following controls should be implemented:

• Have a manager count the cash in the cash drawer at the end of the day and compare it to
the register tape.
• The cash register should keep an internal record of the sale.
• The register tape should go to the accounting department to record the cash and sale in
the journal.

E7-14
Requirement 1

The same person is responsible for verifying receipt of merchandise, authorizing payment, and
preparing the payment.

Requirement 2

To prevent these weaknesses, the following controls should be implemented:

• Purchase orders should be used to authorize inventory purchases.
• The accountant should receive the receiving report and purchase order form from other
departments before issuing payment.
• The receipt of goods should be verified by someone other than the accountant or the
person authorizing the purchase order.
• The accountant should not place the purchase order.

E7-15

1. j
2. k
3. e
4. l
5. m
6. i
7. f
8. a
9. d
10. h
11. b
12. g
13. c
Horngren’s Financial & Managerial Accounting 4/e Solutions Manual 7-7
E7-16
Requirement 1, 2, 3

Date Accounts and Explanation Debit Credit

Petty Cash 370
Cash 370
To open the petty cash fund.

Delivery Expense 25
Postage Expense 15
Printing Expense 35
Miscellaneous Expense 55
Office Supplies 80
Cash Short & Over 13
Cash ($370 – $147) 223
To replenish the petty cash fund.

Cash 170
Petty Cash 170
To decrease the petty cash fund to $200.

E7-17
Requirement 1

Maintaining the Petty Cash account at its designated balance is the nature of an imprest system.
The imprest system requires that, at any point in time, the petty cash box contains cash and
receipts that total the amount of the imprest balance. This clearly identifies the amount of cash
for which the custodian is responsible, and it is the system’s main internal control feature.

Requirement 2

Date Accounts and Explanation Debit Credit

Mar. 1 Petty Cash 100
Cash 100
To open the petty cash fund.

Mar. 31 Office Supplies 77

Delivery Expense 20
Cash Short & Over 6
Cash ($100 – $9) 91
To replenish the petty cash fund.

7-8 Horngren’s Financial & Managerial Accounting 4/e Solutions Manual

E7-17, cont.
Requirement 3

Petty Cash
Mar. 1 100

Petty cash balance at all times is $100.

E7-18

a. (4) a subtraction from the bank balance

b. (3) an addition to the bank balance
c. (2) a subtraction from the book balance
d. (1) an addition to the book balance
e. (1) an addition to the book balance
f. (2) a subtraction from the book balance
g. (2) a subtraction from the book balance
h. (3) an addition to the bank balance

Horngren’s Financial & Managerial Accounting 4/e Solutions Manual 7-9

 E7-19
Requirement 1

HARRISON PHOTOGRAPHY
Bank Reconciliation
November 30, 2015
BANK BOOK
Balance, November 30, 2015 $ 370 Balance, November 30, 2015 $ 1,325
ADD: ADD:
Deposit in transit 1,210
1,580 1,325

LESS: LESS:
Outstanding checks Book error check 624 $ 40
Check 626 $ 85 Printed checks 35
Check 627 265 350 Service charge 20 95
Adjusted bank balance, Adjusted book balance,
November 30, 2015 $ 1,230 November 30, 2015 $ 1,230

Nov. 1 Book Balance $ 540

Add: Deposits ($130 + $1,210) 1,340
Less: Checks ($15 + $55 + $75 + $60 + $85 + $265) 555
Nov. 30 Book Balance $1,325

Requirement 2
Harrison has $1,230 in cash on November 30, 2015.

Requirement 3

Date Accounts and Explanation Debit Credit

Nov. 30 Utilities Expense 40
Cash 40
To record check error #624

Nov. 30 Bank Expense 35

Cash 35
To record printed check charge incurred.

Nov. 30 Bank Expense 20

Cash 20
To record bank service charges incurred.

7-10 Horngren’s Financial & Managerial Accounting 4/e Solutions Manual

 E7-20
Requirement 1

BRETT KNIGHT COMPANY

Bank Reconciliation
October 31
BANK BOOK
Balance, October 31 $ 905 Balance, October 31 $ 2,209
ADD: ADD:
Deposit in transit 1,775 EFT collection on rent 410
2,680 2,619
LESS:
Correction of book error $ 279
NSF checks 70
LESS: Printed checks 30
Outstanding checks 450 Service charge 10 389
Adjusted bank balance, Adjusted book balance,
October 31 $ 2,230 October 31 $ 2,230

Requirement 2

Date Accounts and Explanation Debit Credit

Oct. 31 Cash 410
Rent Revenue 410
To record EFT rent collection.

Oct. 31 Salaries Expense 279

Cash 279
To record error on salary check.

Oct. 31 Accounts Receivable 70

Cash 70
To record NSF checks.

Oct. 31 Bank Expense 30

Cash 30
To record printed check charge incurred.

Oct. 31 Bank Expense 10

Cash 10
To record bank service charges incurred.

Horngren’s Financial & Managerial Accounting 4/e Solutions Manual 7-11

Problems (Group A)
P7-21A
Requirement 1

The job of receiving customers’ payments is performed by the same person who is responsible
for accounting for sales allowances.

Requirement 2

The sales allowances should be recorded by a person who does not have access to the cash
receipts.

Requirement 3

The amount that should be shown in the ledger for cash receipts is $315 ($375 − $60).

7-12 Horngren’s Financial & Managerial Accounting 4/e Solutions Manual

P7-22A

Requirement 1 Requirement 2 Requirement 3

Missing Internal
Control Characteristic Possible Problem Solution

a. Assignment of responsibilities Lost sales due to delay of Assign company accountants

product development to redesign the accounting
system. Assign programmers
to product development only.

b. Separation of duties Theft of cash Keep accounting and cash-

handling duties separate.

c. Audit Unreliable financial Have an audit to reduce the

statements and lost credibility risk of false financial
statements.

d. Documents Theft of cash and inefficiency Use pre-numbered documents.

e. Other controls Theft of cash Purchase fidelity bonds for all

cashiers.

f. The bank accounts as a control Theft of cash Deposit to a bank account

device daily to utilize bank controls
over cash.

Horngren’s Financial & Managerial Accounting 4/e Solutions Manual 7-13

P7-23A
Requirement 1

Maintaining the Petty Cash account at its designated balance is the nature of an imprest system.
The imprest system requires that, at any point in time, the petty cash box contains cash and
receipts that total the amount of the imprest balance. This clearly identifies the amount of cash
for which the custodian is responsible, and it is the system’s main internal control feature.

Requirement 2

Before replenishment, the petty cash fund should hold cash of $305. ($450 – total payments of
$145).

Requirement 3

Date Accounts and Explanation Debit Credit

June 1 Petty Cash 450
Cash 450
To open the petty cash fund.

June 30 Office Supplies 15

Travel Expense 10
Delivery Expense 20
Entertainment Expense 35
Merchandise Inventory 65
Cash Short & Over 5
Cash ($450 − $310) 140
To replenish the petty cash fund.

Requirement 4

Date Accounts and Explanation Debit Credit

July 1 Petty Cash 25
Cash 25
To increase the petty cash fund.

The custodian would cash the check and place the currency and coin with the other funds
in the petty cash box.

7-14 Horngren’s Financial & Managerial Accounting 4/e Solutions Manual

P7-24A
Requirement 1

Before replenishment, the petty cash fund should hold cash of $330. ($500 – total payments of
$170).

Requirement 2

Date Accounts and Explanation Debit Credit

June 1 Petty Cash 500
Cash 500
To open the petty cash fund.

June 30 Postage Expense 20

Entertainment Expense ($25 + $75) 100
Office Supplies ($35 + $15) 50
Cash Short & Over 5
Cash ($500 − $325) 175
To replenish the petty cash fund.

Requirement 3

Date Accounts and Explanation Debit Credit

July 1 Petty Cash 50
Cash 50
To increase the petty cash fund.

Horngren’s Financial & Managerial Accounting 4/e Solutions Manual 7-15

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If all his blank verse had been rhyme,
Or was awry or wrong in rhythm,
Or had it been with him—in Heaven.
That Paradise was lost I knew—
I never doubted it was true;
Then why extend the dreary tale,
To worry pupils—maid and male?
Mythology and classic lore
Is such an everlasting bore.

The other poets we’d dissect,

And try their metre to correct—
And murder many of their lays
So sadly that it would amaze
The sainted soul, could it but know
The scandalous scanning done below!

Then algebra, with x and z,

Would always vex and puzzle me,
And make me wish that each equation
Was in the sea, with mensuration.
I’d sigh and cipher for an hour,
And long for calculating power
To get the cube root or the square,
Or puzzle out the proper share
That A and B would have to get
In value either gross or net.

Then hunting rivers, lakes, and bays,

And telling all their different ways
Of rising, flowing, and their end,
Or with what waters they may blend;
And all their lengths and widths and size,
And what each state or town supplies,
Of products, imports, exports, ores
That yearly pass its special shores.
Ah me! the mountains I would climb
To find the height, and what a time
I’ve had with longitudes and poles,
Enough to try poor pupils’ souls—
And tropics, latitudes, and zones,
That gave me geographic groans.
And then we had to daily tell
The capitals and towns as well,
Of territories and of states,
And give in full the different dates
Of settlements and civil wars,
And then we’d have five minutes pause,
Before our history began.
Thus our daily duties ran.

We never knew an hour’s peace;

For if we weren’t in Rome or Greece,
Discussing troubles old and stale,
Some insurrection to bewail,
We’d have our massacres at home,
To fill our hearts with bygone gloom,
Rebellions, riots, rows, and wars,
Breaking all the country’s laws;
But then that was so long ago,
I hardly think we need to know
All those troubles that are past,
It’s bad enough to know the last.

And then I think it’s really vile

To take us through the British isle,
And worry o’er her wars and woes,
Her usurpations, overthrows,
Her kings and queens both killed and crowned.
We’ll never get a single pound,
For all our interest in their fate,
No matter how large their estate.
I’m tired now of history.
I’ve learned it all, and can not see
Why we have to know so much
About the English, French, and Dutch,
And all these men of ancient times,
Their virtue, valor, and their crimes.
We have as many of to-day
As we can well their traits portray.
Then why go back to ages past
To get our heroes for a cast?
Or worry o’er the wars of yore,
When we can have them at our door,
Green and fresh, of recent date,
In our own land, indeed our state?

What trials teachers do invent.

They never seem to be content
Without a torture of some kind
To agitate the pupil’s mind.
And as for rest or idle hours,
The very thought their temper sours.
But study early, study late,
Things you like and things you hate;
Study hard and study long,
Whether you are weak or strong.

I tried my best to keep my brain

Healthy, sound, and free from pain;
I never had it suffer aught
From exercise of weighty thought.
All extra care and overwork,
My great ambition was to shirk;
To save the tissues of my mind,
I’ve always been somewhat inclined!
I’d study just to struggle through,
But not enough to make me blue
But not enough to make me blue,
Nor any recreation miss,
Which now I think accounts for this
Entire health which is my boast,
That over study might have lost.

In moderation thus I went

From grade to grade, and was content.
In tricks and trifling, mirth and fun,
Was always passing number one.
The teachers vexed at every turn,
And wanting me to leave or learn,
Would often help me gladly through
Their special class into a new,
Thus hoping then and there to find
More occupation for my mind,
And for themselves relief and rest.
How little my adieus distressed;
For those bereft of such a prize
Looked coolly on with driest eyes!

Once or twice I skipped a grade,

And cast the good girls in the shade,
Thus rid that teacher most entire
Of all the mischief I’d inspire;
’Twas less in learning than in luck,
Together with my tact and pluck,
That helped me prematurely through,
But that is nothing odd or new.

I gushed as much at my advance

As though it was no game of chance,
And never hinted in the least,
As honors on me so increased,
’Twas troubled teachers pushing me
To get me through thus rapidly.
So thus, for two years and a half—
I think of it, and have to laugh—
I spent the chequered, closing days
Of school life, with its blame and praise,
Till all at once the president,
On my departure firmly bent,
Informed me I must now begin
My graduating bays to win.
He seemed quite glad to have me leave,
Indeed, there’s no one seemed to grieve
About my going at this date,
So I resolved to graduate.

My parting essay now I write,

And try sad feelings to excite.
I use the most pathetic strain,
As though I’d willingly remain
To share those sweet scholastic joys
That leaving school at once destroys.
I tried to make their bosoms sigh
For blessings now about to fly.

But, ah! alas, what cool content

My phrases to their faces lent!
I sadly spoke of happy scenes
Of school life, with its hopes and dreams,
Of patient teachers, just and kind,
And wondered if we’d ever find
In life again, such friends as these,
(And, aside, I thought) as hard to please.

I really felt it was a time

When I should utter thoughts sublime,
But no one seemed to be disposed
To feel the slightest discomposed;
Nor could I hear a sob or sigh,
Or see a single moistened eye!
Or see a single moistened eye!

Each teacher that I left behind

Seemed reconciled and well resigned
To hear my valedictory read,
And every parting word I said
Gave pleasure, I could plainly see,
To all the high-school faculty.

That day in June I’ll ne’er forget,

Their happy faces haunt me yet.
So eager, anxious, and content,
To lose a light, ’twas only lent.
I felt their hearts were made of stone,
To be so glad when I was gone.
Our president, so mild and meek,
So happy was, he scarce could speak;
He said my welfare was his aim,
But now my farewell was the same!
So I hurriedly my parchment drew,
And bid the happy school adieu.

G I R L H O O D.
Thus I left those hallowed halls,
Its blackboards and its pictured walls,
With maps and charts of every size,
To torture brain and tease the eyes;
And fondly fancied I was through;
I knew twice now what others knew,
And all I had to do was show
My talents off, and catch a beau.

What consternation then was mine,

When aunt’s original design
Was carried out, to have me teach—
I’d almost rather beg or preach;
But as it was her great desire,
And as I had no wealthy sire,
My talents must my banker be—
So I took a class in A, B, C.

Again I must divide my time,

between a share of prose and rhyme;
I taught all day which was my prose—
The rhyme in evening, was my beau.
My daily duties never flagged,
But evening callers often lagged;
I’d wonder too how they could know
My many charms and tarry so!

How often evenings I have sat,

Impromptu welcomes all so pat;
I’d tell the girl to say “I’m home,”
Alas the callers never come!
And I would sit and read a book,
I’d read before, and never look
Disconcerted or annoyed,
Till evening hopes were all destroyed.
Then disappointed I’d retire
Then, disappointed, I d retire,
And try to think of something higher,
But bitter pangs would rend my heart,
And dreams and nightmares make me start.

Sometimes a beau would happen in,

And make me most commit a sin,
By seeming very much surprised,
When really I had half surmised
That he was coming for a week—
But this was just a girlish freak.

They really ought to like to come,

I made them feel so much at home;
They seemed so happy while they stayed,
And left reluctantly, they said;
And I would often think it true,
And show my sorrow—wouldn’t you?

But, ah, alas! I soon began

To see the sad deceit of man;
I’d sit and watch and wait in vain,
My nose against the window-pane,
Or listen with an anxious spell,
To hear the ringing of the bell,
And bless the beggar that would dare,
To waken hope and bring despair!

Thus matters stood at seventeen—

An age that’s always noted been
For sunny happiness and joys—
And so would mine, but for the boys;
The very ones that suited me,
My aunty never seemed to see
With loving eyes as I desired,
And those she liked I ne’er admired;
And when we did on one agree
H h dl f i d !
He hardly ever fancied me!

The scrapes and troubles I have had,

Enough to make a martyr sad;
These sorrows didn’t happen once,
But worried me for weeks and months.
At last becoming better known,
New suitors I began to own,
And having more, had bitter choice
And had occasion to rejoice
That I was blest with lots of beaus,
But none seemed anxious to propose.
They’d come and go with thoughtless air,
And I, pretending not to care,
Would bid them welcome and adieu,
As sweet and kind as if I knew
Their very heart-throb was for me—
Their lives one line of constancy!

How many sorry sighs I’ve had

About a wayward truant lad,
How oft “unwisely but too well,”
Would love assert its magic spell,
And hold my heart so tight and strong—
I’m glad it never lasted long!

I’ve thought at times I couldn’t live,

Unless Augustus would forgive
The little pique I showed last night,
Done really more in love than spite.
I’ve gone to bed and tried to weep
Myself into a troubled sleep;
But oft the sorrow I’d forget,
Before I found my eyes were wet!
Or Morpheus would my senses blind,
And leave love’s trials all behind.
How kind in Nature to prepare
A heart elastic, that can bear
The miseries and weighty woes
That must attend the age of beaus.
For, with so many different kind,
You couldn’t well make up your mind,
Especially when you didn’t know
Which was destined for your beau.
To wait and wait, and then to find
The wrong one is the one inclined
To breathe his hopes into your ears,
A nuisance is that seldom cheers.

Just after such a blow as this,

I thought I saw much future bliss,
In a student of the “nobby” kind,
So rich and handsome and refined.
But, oh, dear me! my brief delight
Was shattered by his getting tight,
And a love of fully thirty days
Was checked by aunt in many ways.
I thought at last it might be best
To let my student lover rest.

My next, an artist proud and poor,

By chance then living in next door,
Was always at my beck and call,
Which aunty didn’t like at all—
She said he was a fop and dandy.
To me he was so nice and handy,
And then so pleasant and polite,
We had engagements every night;
Till all at once my artist beau
Was told by aunt ’twas best to go—
The love that lasted three long months
Was crushed and killed by her at once.
And then I had an interval
Of several weeks in which to fill
The place of lovers I had lost—
But no one knew the pain it cost,
And nothing but a handsome clerk
I chanced to meet while at his work,
Could make amends for all my woes;
But he, alas! did not propose.
I think he would, but times were hard,
Which often happy hopes retard.
I, knowing this, would not allow
Him any chance to make a vow,
For poverty, though not a crime,
Has always been a dread of mine.
His handsome eyes and wavy hair,
Were great temptations I declare;
And then his love was firm and true
But he hadn’t cash enough for two.
So we sighed in silence o’er our fate,
And wisely thought it best to wait—
The other callers too seemed slow,
I’ve often wondered why ’twas so.

I had no wealth, or charms to praise;

But, then, I had such “winning ways,”
That ought to take, and may-be will—
At least I won’t give up until
I hear from some more hopeful source,
All true love has a crooked course.
I know the chap I’d like to catch—
I think ’twould be a splendid match—
I wonder what he thinks of me?
I’ll wait a while and we will see;
He has a tender sort of way
When he wishes me to sing or play;
And when the hour comes to leave
And, when the hour comes to leave,
He often looks disposed to grieve.

He’s handsome, too, but awful shy,

Has such a melting, mellow eye,
It makes me reconciled to wait
If just to see, at any rate,
If time won’t ripen his desire,
And sparks of love for me inspire;
And while I wait he’ll never know
I ever wished to have a beau.

Here twice this week, I do declare,

And took me out once to the fair;
I really think he’s coming round,
So I’ll keep cool and hold my ground;
Should he propose, I’ll show surprise,
And stammer, No, with drooping eyes:
That’s the way they do in books,
Nor show their haste by eager looks;
I hope he won’t discover mine,
Nor take in earnest my decline,
It really wasn’t final, nay,
It only meant a slight delay
In making up my maiden mind,
And, in repeating he will find
That after the surprise was o’er,
I’d “love and honor and adore.”

But blessed luck, and happy fate,

That didn’t give me long to wait.
One quiet eve, in early fall,
He came, and made a lovely call;
No other beaus that night appeared,
As both of us at first had feared;
And aunty being out of town,
We didn’t dread her maiden frown.
So being favored thus by fate,
His smothered love he did relate.
Our happiness and new-made bliss
Was sanctioned by the sealing kiss.

I quite forgot the sighs and looks

So recommended in the books,
And answered, Yes, without delay
Or looking once another way.
He found I wasn’t hard to woo,
My answer came so frank and true;
For when you’re suited, what’s the sense
Of being kept in such suspense,
Till silly rules of etiquette
Love’s happy longings all upset?

That evening Cupid’s capers thrived,

Till all at once my aunt arrived;
I fear we guilty look and feel,
Our awkward actions can’t conceal
How matters stand, but I will try
By tact detection to defy.
We treat each other calmly cool,
Talk carelessly of church and school,
Or any subject but the one
That we have just agreed upon.
To please my aunty’s prudish ear,
We shunned the theme to us so dear,
Till passing hours in hasty flight,
Suggest to us a sad good-night.

Now he is gone—how queer I feel!

I wish I only dared reveal
My pent up joy unto my aunt;
I want to, but I really can’t.
She always seemed to like this beau
As well as any that I know
As well as any that I know,
But then she never thought that he
Would ever care a fig for me;
And now I fear that when she finds
He really loves and has designs,
She might at once discover flaws
To cause her to object or pause,
And then what misery would be mine
No heart could know or tongue define.

The fearful Rubicon is past;

I’ve told her all—her sanction asked,
And she consents—most strange to tell,
I find my suitor suits her well;
But wonders what he e’er could see
In such a wayward girl as me.
Indeed, I’ve often wondered too,
Though other people never knew,
But what I thought I was a prize;
Nor did my suitor e’er surmise—
He thought me all that he desired;
That trait in him I so admired!

For total blindness in a beau

Is one the best gifts that I know;
So, feeling so secure in this,
We might have lived a life of bliss,
But for a couple other beau,
Who thought at once that they’d propose;
They never dreamed of it before,
Nor would till they had been four score.
If I had still kept “fancy free,”
They never would have fancied me.
“It seldom rains but what it pours”—
Too many beaus are often bores.
I cutely kept my matters mum,
But found it truly troublesome;
I told them I was nothing loth
To love, indeed to marry, both—
For still on mischief I was bent,
And seldom said a word I meant;
Must ever have my share of fun
At sad expense of “number one.”

I really felt, I blush to tell,

That I was getting quite a “belle,”
And could afford to put on airs,
When offers tackled me in pairs!
And then, too, I had been so fast
In saying yes, that I would blast
Those tender hopes I lately made—
Two lovers cast one in the shade.

I timed my hours to see them all,

Preventing, thus, a lover’s squall,
And thought my wits were working fine,
When, all at once, that aunt of mine
Commenced, she said, “to smell a rat,”
And then we had a lively spat.
I hardly need to tell the rest—
For aunty always came out best—
And I was then obliged to be
Content with one, instead of three,
And though I loved the first one well,
I missed the two, I blush to tell.
If aunty hadn’t been so queer,
I’d had three lovers all the year,
But now I stuck to number one,
And left the other two undone.

And neither of them seemed to die,

I can not tell the reason why;
They nearly always do in books,
Or turn out bad which I think looks
Or turn out bad, which I think looks
More in keeping with their grief.
I wonder how they got relief?
Indeed, I hear they’re living yet,
And doing well, and their regret
Lasted but a little while,
And terminated in a smile
That they had missed the happy chance—
That wasn’t my fault, but my aunt’s.

But dear devoted number one

Forgave the flirting I had done,
And now, as always, I could see
How much too good he was for me.
At once I thought, with aunty’s aid,
I’d try to settle, and be staid,
Becoming worthy of so fine
And noble-hearted beau as mine.

How easy ’tis for folks to talk,

But oh! how hard to walk the chalk.
The only hope that I could find
Was keeping my beloved blind,
An easy task, I’m glad to say.
Till he wanted me to “name the day,”
So what’s the use of waiting now
For consummation of our vow,
When heart and hand and ready will
Are longing for us to fulfill
That little form and loving rite
That permanently hearts unite?
So I shall name an early day,
And wed at once, without delay.
My trousseau won’t be much to get;
Indeed, I’m never one to fret
About apparel new and fine,
Or try my neighbors to outshine.
O t y y e g bo s to outs e
And then, too, meaning no offense,
To teachers in the abstract sense,
Light and slender was my purse.
To some, I know, that’s quite a curse;
To me, it being nothing new,
My wants were rather small and few.

My preparations soon were done,

Interspersed with lots of fun;
My wedding day was near at hand
And I was feeling mighty grand.
And each of my “five hundred friends”
Got tickets, and the fête attends;
I, robed in white, with fleecy veil,
With orange wreath and courtly trail,
Fancied that, at my levee
They’d all admire and envy me;
But strange to say, I never heard
The very first admiring word!

But then the guests, the gifts, the ring,

And all the joys that weddings bring—
A sweetish scare, I must confess,
Was mingled with my happiness.
I could not see the sense of tears,
When I had been, for several years,
Just waiting for this happy day,
To give my willing self away;
Yet still I trembled as I swore,
“To love and honor and adore.”

My single friends, that disbelieve

My statements, I will give them leave
To marry for themselves, and see
How scared and happy they will be;
My married ones already know
Th t h t I’ id i ll
That what I’ve said is really so.

The altar often ends the tale—

The fair one then, that we assail,
Is shelved at once, and cast aside
As soon as she is made a bride;
Now, twenty years of merry life
Is passed—I became a wife.
The “Naughty” heroine, you see,
Has finished her “Biography.”

A “ G O O D B Y E ” - O G R A P H Y.
I’ll say a few words at the close,
In case discussions ever rose
About my traits in after life—
I mean when I became a wife.
A lenient husband’s charity,
In trust and boundless love for me,
O’erlooked my early erring ways,
And filled my ear with daily praise.
Indulgent friends would kindly say
Such pleasant things most every day,
And looked so mildly on my mirth,
It made me overrate my worth,
And feel reformed, as aunty quotes,
“That I have sown my wildest oats.”
The stern realities of life
Will sober down the gayest wife.
The cares and crosses surely come
To cloud, at times, the brightest home;
And mine was not exempt from these,
For sighs and sorrows and disease
Were all, in turn, my painful lot—
’Twere better though they were forgot.
I’ll finish in the brightest strain,
Nor have my friends peruse, with pain,
A clouded page, when my intent
Was solely for their merriment;
They’ll see how short these twenty years,
Beside the first, in print appears.
The reason ’s easy understood:
The traits depicted here are good,
And occupy a smaller space
Than wicked ones I had to trace.
I wanting quite a good sized book,
My sinnings and short comings took
The other side, I do engage,
Would hardly fill the second page.
I’ll say, for fear my friends deplore,
These vixen traits are mine no more;
The heroine, once known as “Naughty,”
Is now reformed—“fair, fat, and forty.”
The heroine, once known as “Naughty,”
Is now reformed—“fair, fat, and forty.”
M I S C E L LA N E O U S.

TH E VIL LAGE BEL L E.

A verdant youth of modest mien
Fell in love with the village queen,
When strolling through the clover;
And in his homely honest way
Rudely coined what he would say,
And how he’d always love her.

He looked in her coquettish eye,

With hope and fear for her reply;
But she so careless seeming,
Scarce listened to his honeyed words,
But turned their sweetness into curds,
And woke him from his dreaming.

She laughed aloud, with merry glee,

At the very thought of such as he
Presuming to the honor
Of loving her, the village belle;
Indeed, his feelings he must quell,
Nor force his love upon her.

There were a dozen love-sick swains

Awaiting to blow out their brains
When she refused affection;
Which, of course, she would to all but one,
And when the others’ fates were known,
They’d die of deep dejection.

She would not wed a country lad,

Did she want a husband e’er so bad—
She sighed for city suitors;
Uriah’s hopes were sadly crushed,
His tender words at once were hushed,
Her wishes were his tutors.

There’s Harry Banks just fresh from Yale,

Who’s apt and easy at the tale
That Cupid first invented;
He doesn’t blush or stammer through,
As though the art were strange and new,
Act awkward or demented;

But takes the favored fair one’s hand,

With melting looks and accents bland,
He tells his heart’s emotion;
And though he’s often tight, they say,
I like his jovial, genial way,
His lover-like devotion.

I really think my choice is made

In favor of the college blade;
And, though a reckless rover,
I vow his wild and winning ways
Would any maiden’s fancy daze
That craved a dashing lover.

He’ll sow his “wild oats” soon, I know,

And then he’s such a “nobby” beau,
I feel I’m blest to get him;
And Oh, the gay, bright city life,
That will be mine, when I’m his wife,
And the girls that will regret him.

So argued our fair village belle,

And wed the dashing college swell,
And left our poor Uriah,
And all the other sighing swains,
Whose hearts had turned their youthful brains.
And set their souls on fire.

But ah, alas! one little year,

Has changed her happiness to care,
And time too soon discloses,
 d t e too soo d sc oses,
By sunken cheek and saddened eye,
Her heavy heart and stifled sigh,
Her bed is not of roses.

The dashing beau of other days,

Has lost his soft persuasive ways;
Her city life and lover
Are but a myth to what they seemed,
As she in girlish fancy dreamed,
When strolling ’midst the clover.

ST. VAL ENTINE DAY.

This season of old,
We’ve often been told,
Was the time of all others
For youth to be bold;
So the brave and the fair
May venture to dare,
Like the birds of the air,
Their feelings unfold.

This day of the year,

To the young very dear,
Suggests to the heart
A sweet happiness near;
And a hope bright and gay,
May tempt them to say,
On St. Valentine’s Day,
Words tender and queer.

Shy lovers, begin,

Faint hearts never win,
Nor is it a sin
To love wisely and well;
And the coy and the fair
May be yearning to hear,
At least once a year,
What a lover might tell.

So, gents, your attention;

I beg you will mention
To the fair of your choice
Your honest intention;
And should she reject you,
Don’t let it deject you,
But think it an ounce
Of healthy prevention.
They say Cupid’s arrows
Pierce even the sparrows;
The thought surely harrows
The youth of to-day;
For who with right reason,
In love-making season,
Would like by the birds
To be “given away?”

THE R AINY DAY.

The gentle rain that softly falls,
Befriending earth and ocean,
Awakens many a happy thought,
As well as sad emotion.
It tells of changing Nature’s tears,
That fall to freshen beauty;
It teaches us that gloomy hours
May darken pleasant duty.

Tearful times must come to all,

And joy be mixed with sadness;
Our years are not one summer dream,
Our hearts one glow of gladness;
But like the gentle rain to earth,
Bereaving while it brightens,
A few dark days, in every life,
Each coming blessing heightens.

We greet the golden sunshine more,

That follows after showers,
Just as we welcome happiness
Succeeding dreary hours;
Were years continued summer time,
Or filled with constant glory,
Were Nature always in her prime,
And life one cloudless story,
We’d poorly prize the blessings sent—
No contrast to create content.

AUTUMN.
I love to live in autumn days,
To linger in their balmy haze,
To ponder in a dreamy maze,
Upon their many glories.
I love to watch the setting sun,
To see the stars come one by one,
And fade away when they are done,
Telling their nightly story.

I love sweet autumn’s golden hours,

Though chilling winds and fading flowers,
Tell of Nature’s waning powers,
Still I love the season;
They speak of ripeness, ere decay
Has swept their beauties all away;
The change of leaf from green to gray
Must charm the dullest reason.

The garnered grain, the golden sheaf,

The varied bough, the yellow leaf,
Teem with beauties, all too brief,
That vanish as we view them.
I’d have the autumn’s gentle sway
Control the year from June to May;
I’d have its glories ne’er decay,
Nor winter snows to strew them.

OC TOBER .
This golden month, with varied leaves,
So full of waning glories,
Adorns the groves that it bereaves,
And fills the woods with stories
Of fleeting verdure, fading flowers—
Dying Nature’s empty bowers.

It stills the birds and chills the air,

It scatters roses here and there,
Making bush and branches bare
Of foliage and beauty.
The verdant leaves of summer lie
Seared, beneath an autumn sky,
Left to wither and to die,
As Nature’s latest duty.

LO VE’ S LONGINGS.
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