Ebook Download (Ebook PDF) Fundamental Accounting Principles Volume 2 15th Canadian Edition All Chapter
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Brief Contents
Preface xii
vii
Contents
Preface xii Glossary 635
Concept Review Questions 637
Quick Study 637
CHAPTER 9
Exercises 641
Property, Plant, and Equipment and Problems 651
Intangibles 588 Alternate Problems 660
Property, Plant and Equipment (PPE) 590 Analytical and Review Problem 669
Cost of PPE 592 Ethics Challenge 669
Subsequent Expenditures 592 Focus on Financial Statements 670
Critical Thinking Mini Case 671
PPE Subledger 594
Low-Cost Asset Purchases 594
Land 595 CHAPTER 10
Land Improvements 595 Current Liabilities 672
Buildings 595 Characteristics of Liabilities 674
Leasehold Improvements 596 Defining Liabilities 674
Machinery and Equipment 596 Classifying Liabilities as Current or Non-Current 675
Lump-Sum Asset Purchase 596 Current Liabilities 675
Depreciation 597 Non-Current Liabilities 675
Reporting Depreciation on Assets 598 Current Portion of Long-Term Debt 676
Factors in Calculating Depreciation 599 Balance Sheet Presentation of Current Liabilities 677
Depreciation Methods 601 Known (Determinable) Liabilities 678
Partial-Year Depreciation 608 Trade Accounts Payable 679
Revising Depreciation Rates 610 Payroll Liabilities 679
Impairment of PPE Assets 614 Provincial Sales Tax (PST), Federal Goods and
Mid-Chapter Demonstration Problem 615 Services Tax (GST) Payable, and
Solution 617 Harmonized Sales Tax (HST) 680
Disposals of PPE 618 Unearned Revenues 685
Discarding PPE 618 Mid-Chapter Demonstration Problem 686
Selling PPE 620 Solution 687
Exchanging PPE 621 Current Notes Payable 687
Intangible Assets 622 Estimated Liabilities (or Provisions) 690
Accounting for Intangible Assets 623 Customer Awards/Loyalty Programs 691
Patents 623 Warranty Liabilities 692
Copyrights 624 Income Tax Liabilities for Corporations 694
Mineral Resources 624 Contingent Liabilities 695
Trademarks and Trade Names 625 Summary 697
Leaseholds 625 Demonstration Problem 698
Goodwill 626 Solution 699
Summary 627 Glossary 701
Demonstration Problem 630 Concept Review Questions 702
Solution 631 Quick Study 703
Appendix 9A Revised Depreciation When There Is a Exercises 705
Subsequent Capital Expenditure That Creates Problems 712
Partial-Period Depreciation 633 Alternate Problems 716
Summary of Appendix 9A 635 Ethics Challenge 720
viii
CONTENTS
ix
CONTENTS
Debt to Equity Ratio 914 Format of the Statement of Cash Flows 988
Summary 915 Preparing the Statement of Cash Flows 989
Demonstration Problem 917 1. Calculate the Net Increase or Decrease in Cash 991
Solution 918 2. Calculate and Report Net Cash Inflows (Outflows)
Appendix 14A PV Tables 920 From Operating Activities 991
Glossary 921 Indirect Method of Reporting Operating
Concept Review Questions 922 Cash Flows 992
Quick Study 923 Mid-Chapter Demonstration Problem 997
Exercises 926 Solution 998
Problems 933 3. Cash Flows From Investing Activities 998
Alternate Problems 937 4. Cash Flows From Financing Activities 1000
Ethics Challenge 941 5. Proving Cash Balances 1003
Focus on Financial Statements 941 Cash Flows From Operating Activities—Direct
Critical Thinking Mini Case 943 Method 1004
x
CONTENTS
APPENDIX I
CHAPTER 17 Payroll Liabilities A-1
Analyzing Financial Statements 1054
Basics of Analysis 1056 APPENDIX II
Purpose of Analysis 1056 Financial Statement
Four Key Building Blocks of Financial Statement Information A-2
Analysis 1057
Information for Analysis 1057 Danier Leather A-3
Standards for Comparisons 1057 WestJet A-8
Tools of Analysis 1058
Indigo Books and Music Inc. A-14
Horizontal Analysis 1058
Trend Analysis 1062 Telus A-19
Vertical (or Common-Size) Analysis 1063
Common-Size Statements 1063 APPENDIX III
Common-Size Graphics 1065 Chart of Accounts A-24
Mid-Chapter Demonstration Problem 1066 Index IN-1
Solution 1068
xi
Preface
A Note About Our Cover
The cover of the Fifteenth Canadian Edition is the work of Rachel
Idzerda. Rachel’s playful illustration spotlights many of the companies,
entrepreneurs, and organizations featured in Fundamental Accounting
Principles’ 17 chapter opening vignettes. See if you can spot the images
representing Zane Caplansky’s food truck (Chapter 1), Frogbox’s green
moving supplies (Chapter 3), Kicking Horse Coffee (Chapter 11), or
ZooShare (Chapter 14). Rachel is a freelance illustrator specializing
in editorial illustration and portraiture. She combines clean, delicate
linework with bold colours and graphic elements to create a sense of
energy and mood in her work. Rachel received her BAA in Illustration
from Sheridan College in 2012, and currently lives and works in Montreal,
QC with her partner and their two pampered dogs.
Pedagogy
STUDENT SUCCESS CYCLE
Student Success Cycle
Student success at the post-secondary level is not measured by how
Read the material
much knowledge a student has acquired, but rather by how well a stu-
dent can use knowledge. The Student Success Cycle, illustrated by a
circular icon, reinforces decision-making skills by highlighting key Apply
Do the
your critical
exercises
steps toward understanding and critically evaluating the information thinking skills
xii
PREFACE
• Both public and private enterprises may prepare adjusting entries more frequently, such as tent is IFRS 2014 compliant for Volume I and IFRS
monthly, to enhance the accuracy of information required for decision making.
Depreciation vs. • IFRS uses the term depreciation**** (although • ASPE uses the term amortization.****** 2015 compliant throughout Volume 2; references
amortization it uses amortization for intangible assets).*****
*IFRS 2014, IAS 1 Para. 36.
**ASPE, Accounting Standards, Section 1000.17(b).
are provided where appropriate.
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REAL-WORLD FOCUS
The Fifteenth Canadian Edition has increased A business is an entity represented by one or more individuals selling products or services for profit.
Products sold include anything from athletic apparel (CCM, Bauer, Lululemon, NIKE, Reebok), to
the use of real business examples to reflect the electronic devices (Apple, Dell, Hewlett-Packard, Samsung), and clothing (Abercrombie and Fitch,
GAP, Zara). Service providers such as data communication providers (Bell, Rogers, and Telus), food
most current information available. This contin- services (McDonald’s, The Keg, Starbucks, Tim Hortons), and internet services (Google, Twitter,
Skype, Facebook, Instagram) make our lives more connected. A business can be as small as an in-home
ues the text’s strong ties to the real world of ac-
counting, be it through detailed interviews with businesspeople for the chapter opening vignettes,
examples of ethical standards and treatments, or annual reports for both in-chapter example disclosures
and end-of-chapter material. When an actual business is used, its name is highlighted in bold magenta
Lar87271_ch01_001-075.indd Page 2 9/3/15 9:52 PM f-479 /202/MHR00276/Lar87271_disk1of1/1259087271/Lar87271_pagefiles
for emphasis. This integration with real-world companies helps engage students while they read.
xiii
PREFACE
LEARNING OBJECTIVES
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Learning Objectives have long been a standard in this textbook. By giving students a head start on what the
following material encompasses, the text readies them for the work ahead.
CHECKPOINT
CHECKPOINT
This series of questions within
5. What is the difference between private and public accountants?
the chapter reinforces the mate- 6. What are the four broad fields of accounting?
7. What is the purpose of an audit?
rial presented immediately be- 8. Distinguish between managerial and financial accounting.
9. What is the difference between external and internal users of accounting information?
fore it. These questions allow 10. Why are internal controls important?
students to “Do” problem mate- Do Quick Study question: QS 1-5
rial by referencing what they
have just learned. Answers at the Lar87271_ch04_230-307.indd
end of each chapter will4:57then
Page 256 12/10/15 PM f-479allow them to “Check” their work, further
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supporting the Student Success Cycle. Under each set of Checkpoints is a reference to the Quick Study ques-
tions (single-topic exercises) available at the end of each chapter. Students can go ahead and try them at this
point. Checkpoint solutions are at the end of the chapter. Quick Study solutions are available on Connect.
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DECISION INSIGHT
Social responsibility continues to be impor-
tant for students to learn early in their ac-
counting courses. Through the Decision DECISION INSIGHT
Loblaw’s Corporate Grocery Stores Go Perpetual
Insight feature, accounting’s role in ethics Loblaw Companies Limited, identifies its upgrade of its IT infrastructure as a positive move to en-
able the company to develop a more precise estimate through a “system-generated average
and social responsibility is described by cost.” The company estimates “the impact of this inventory measurement and other conversion
differences associated with implementation of a perpetual inventory system to be a $190 million
both reporting and assessing its impact. Re- decrease to the value of the inventory.”
xiv
PREFACE
FINANCIAL STATEMENTS
Features and assignments that high-
light companies such as WestJet (a
company that provides services) and
Danier (a merchandiser) show ac-
counting in a modern and global con-
Executing on our strategies
text. Because students go directly to
WestJet Annual Report 2014 the financial statements of real com-
panies, they remain engaged in the ac-
tive learning process. The audited
ANNUAL REPORT 2014
annual financial statement section of
these annual reports (with notes to
! . . 5! , 2 % 0 / 24
& / 2 4 ( % 7 % % + 0 % 2 ) / $ % . $ % $ - ! 2# (
the financial statements), as well as
those of Indigo Books & Music, and
each Lar87271_ch02_076-149.indd Page 105 9/3/15 9:36 PM f-479
End-of-Chapter Material
Fundamental Accounting Principles sets the standard for quantity and quality of end-of-chapter material.
Summary
LO1 Explain the accounting cycle. The accounting Double-entry accounting means that every trans-
cycle includes the steps in preparing financial action affects at least two accounts. The total
SUMMARY statements for users that are repeated each re-
porting period.
amount debited must equal the total amount cred-
ited for each transaction. The system for record-
LO2 Describe an account, its use, and its relation- ing debits and credits follows from the accounting
Each chapter includes a Summary of the chapter ship to the ledger. An account is a detailed re- equation. The debit side is the normal balance for
assets, owner’s withdrawals, and expenses, and
cord of increases and decreases in a specific
by Learning Objective, to reinforce what students
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asset, liability, or equity item. Information is
/202/MHR00276/Lar87271_disk1of1/1259087271/Lar87271_pagefiles
taken from accounts, analyzed, summarized, and
the credit side is the normal balance for liabilities,
owner’s capital, and revenues.
presented in useful reports and financial state- LO4 Describe a chart of accounts and its relation-
have just learned. ments for users. ship to the ledger. A ledger is a record that con-
tains all accounts used by a company. This is what
LO3 Define debits and credits and explain their
role in double-entry accounting. Debit refers is referred to as the books. The chart of accounts is a
to left, and credit refers to right. The following listing of all accounts and usually includes an identi-
table summarizes debit and credit effects by ac- fication number that is assigned to each account.
count type: LO5 Analyze the impact of transactions on ac-
counts, record entries in a journal, and post
xv
PREFACE
Glossary
Consignee One who receives and holds goods owned Days’ sales in inventory A financial analysis tool used
by another party for the purpose of acting as an agent to estimate how many days it will take to convert the
GLOSSARY and selling the goods for the owner. The consignee
gets paid a fee from the consignor for finding a buyer.
inventory on hand into accounts receivable or cash;
calculated by dividing the ending inventory by cost
of goods sold and multiplying the result by 365.
All terms highlighted in the chapter are Consignor An owner of inventory goods who ships them
to another party who will then find a buyer and sell the Faithful representation The accounting principle that re-
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/202/MHR00276/Lar87271_disk1of1/1259087271/Lar87271_pagefiles quires information to be complete, neutral, unbiased,
included. goods while they are held offsite by the consignee. and free from error.
Consistency principle The accounting requirement that First-in, first-out (FIFO) The pricing of an inventory un-
a company use the same accounting policies period af- der the assumption that inventory items are sold in the
ter period so that the financial statements of succeed- order acquired; the first items received are the first
ing periods will be comparable. items sold.
ANALYSIS COMPONENT
An analysis component is included in each Mid- and End-
of-Chapter Demonstration Problem, as well as several Analysis Component:
Refer to The Cutlery’s August 31, 2017, financial statements. What do each of equity and
Exercises, Problems, and Focus on Financial Statements
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liabilities represent?
quick test of each key element in the chapter and 1. At year-end Carefree Company has shipped, FOB destination, $500 of merchandise that is still in tran-
sit to Stark Company. Which company should include the $500 as part of inventory at year-end?
are referenced to Learning Objectives. Answers 2. Carefree Company has shipped goods to Stark and has an arrangement that Stark will sell the
goods for Carefree. Identify the consignor and the consignee. Which company should include any
to these items are available on Connect. unsold goods as part of inventory?
xvi
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PREFACE
PROBLEMS Problems
Problems typically incorporate two or more Problem 1-1A Identifying type of business organization LO2
Complete the chart below by placing a checkmark in the appropriate column.
concepts. As well, there are two groups of Prob-
Type of Business Organization
lems: A Problems and Alternate or B Problems. Characteristic Sole Proprietorship Partnership Corporation
Limited liability
B Problems mirror the A Problems to help im- Unlimited liability
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prove understanding through repetition. Owners are shareholders
Required
1. Comment on the ethics exhibited by Claire and possible consequences of her actions.
2. How does the store account for the dresses that Claire returns?
analytical questions that incorporate into Travis McAllister operates a surveying company. For the first few months of the company’s life (through
April), the accounting records were maintained by an outside bookkeeping service. According to those
the financial statements all major topics records, McAllister’s equity balance was $75,000 as of April 30. To save on expenses, McAllister decided
to keep the records himself. He managed to record May’s transactions properly, but was a bit rusty when
the time came to prepare the financial statements. His first versions of the balance sheet and income
covered up to that point. Additional ques- statement follow. McAllister is bothered that the company apparently operated at a loss during the
month, even though he was very busy.
tions are available online on Connect.
McAllister Surveying
Income Statement
For Month Ended May 31, 2017
Revenue:
Critical Thinking Mini Case Investments by owner ............................ $ 3,000
Unearned surveying fees ........................ 6,000
Prairie Insurance sells life insurance, disability insurance, vehicle insurance, crop insurance, and home- Total revenues .................................... $ 9,000
owners’ insurance. You are employed by Prairie Insurance and have been promoted to sales division
manager for the Western Canadian division. You will be supervising approximately 25 salespeople, along
with five administrative assistants at various locations. The salespeople travel extensively and submit
expense reports along with sales information monthly. A sample expense report for September shows:
HELP ME SOLVE IT
New Help Me Solve It tutorials are available on Connect for Larson’s Fundamental Ac-
counting Principles. The tutorials guide students through one or two of the more chal- Help Me
lenging end-of-chapter problems per chapter, providing them with an engaging visual and SOLVE IT
audio walkthrough of the problem.
xvii
What’s New
The Accounting Standard
We listened! Through extensive reviewing and consultations with the market, we have heard the issues
and concerns instructors like you have about the materials you use to teach introductory financial ac-
counting. Here you will find a list of new changes to specific chapters that our author has made to
ensure the content of Fundamental Accounting Principles remains current and fresh. Whether you are
new to using Fundamental Accounting Principles or new to this edition, you can see that McGraw-Hill
Education and Larson/Jensen/Dieckmann are setting the accounting standard in Fundamental Ac-
counting Principles. We know you’ll like what you see.
xviii
PREFACE
• The number of actual business examples has CHAPTER 10 (FORMER CHAPTER 11)
increased based on review requests; these • New chapter opening vignette spotlighting
have been bolded and highlighted in magenta Pebble Technology Corp. and its efforts to
at first mention for emphasis. raise capital through Kickstarter fundraising
• New presentation displays all formulas campaigns. Vignette includes video links to
students need to pay attention to in purple further student engagement.
boxes. • Updated excerpt of Second Cup Ltd.’s balance
sheet, featuring presentation of current
liabilities.
Chapter-by-Chapter Updates • New presentation of Exhibit 10.6 featuring
Sales Tax Rates, effective January 1, 2016.
CHAPTER 9 (FORMER CHAPTER 10)
• New chapter opening vignette featuring • New Exhibit 10.8: GST-Exempt and Zero-Rated
Vancouver International Airport, includes a Products, including an explanation of zero-
Video Link spotlighting YVR’s state-of-the-art rated goods and GST-exempt products.
Airside Operations Building. • New section illustrating collection, payment,
• Updated critical thinking challenge on the and final remittance of HST.
Airside Operations Building at YVR. • New section outlining accounting for customer
• New engaging chapter preview to help stu- awards/loyalty programs and gift cards.
dents understand capital investments in PPE. • Terminology updated from long-term liabilities
• Updated Decision Maker to enhance student to non-current.
engagement. • Updated chapter Demonstration Problem,
• New example of obsolescence, to aid in enhancing student engagement.
student understanding.
• Updated presentation of accounting for ac- CHAPTER 11 (FORMER CHAPTER 12)
quired buildings versus constructed buildings • New chapter opening vignette featuring
to enhance student comprehension. Canadian-born start-up Kicking Horse Coffee
includes video links featuring an interview on
• Updated mid-chapter and end-of-chapter
entrepreneurship and expansion into the United
Demonstration Problems.
States and an inside look at Kicking Horse Coffee.
• Updated financial statement excerpts, featur-
• New Critical Thinking challenge.
ing presentation of Indigo Books & Music Inc.’s
accounting policy and depreciation schedule • Updated terminology from partnership
for property, plant, and equipment and Microsoft’s income/loss to partnership profit/loss.
presentation and disclosure over intangible • Updated Exhibit 11.10.
assets.
• Updated coverage of Patents and Copyrights CHAPTER 12 (FORMER CHAPTER 13)
to reflect current Canadian laws over intellec- • Updated chapter opening vignette features
tual property rights. new video link to Dragon’s Den episode and
• New example of acquisition: Shoppers Drug CBC interview.
Mart by Loblaw Companies, Ltd. is provided • New Decision Insight features Cara Operations
with example note disclosure to help students and its decision to go public.
understand accounting for goodwill. • New excerpt from Telus Corporation’s finan-
• New Exhibit 9.23: World’s Most Valuable cial statements illustrates disclosure of
brands. declared dividends.
xix
PREFACE
• New Financial Statement Analysis section for • New Important Tip box on calculating bond
ROE and book value per share to provide more interest expense.
real world application context for the chapter • New financial statement note excerpt from
content. WestJet.
CHAPTER 13 (FORMER CHAPTER 14) • Content covering leases, previously in the ap-
• New chapter opening vignette highlights the pendix, has been moved into the main chapter
history of Apple Inc. from its origins as a tech with expanded examples to help students un-
start-up to the recent 7:1 stock split, including derstand the accounting differences for the
a Video Link highlighting what investors lessee and lessor based on the terms of the
should know about the impact of the Apple lease agreement.
Inc. stock split. • Added Financial Statement Analysis section
• Expanded discussion of stock splits incorpo- for debt to equity Ratio, to provide more real-
rates an analysis of the impact of the Apple world application context for the chapter
Inc. stock split to shareholders, enhancing stu- content.
dent engagement by demonstrating the impact
through investigating the event. CHAPTER 15 (FORMER CHAPTER 16)
• New chapter opening vignette features
• New Financial Statement Analysis section in-
Saskatchewan craft brewery start-up Farmery;
cludes the dividend payout ratio, featuring the
it includes video links to CBC Dragon’s Den ep-
dividend payout ratio for Telus Corporation
isode and a CBC interview.
and providing more real-world context for
chapter content. • New Exhibits 15.1 and 15.2, financial statement
disclosure excerpts for PMC-Sierra and Indigo,
• Removed appendix covering treasury shares
providing context to students and aiding com-
• New table featuring several examples of clas-
prehension of chapter topics.
sifying changes to accounting estimates and
accounting policy changes. • New Exhibit 15.3 highlights an example stock
quote for Spin Master Corp.
CHAPTER 14 (FORMER CHAPTER 15) • Updated Accounting for Investments section
• New chapter opening vignette features two ex- based on IFRS 9.
amples of real bond issuance by ZooShare with
• New Decision Insight box spotlights Bernie
different risk profiles; it includes video link help-
Madoff and Ponzi Schemes (repurposed from
ing students to understand the business model of
chapter opening vignette in 14th edition).
ZooShare’s renewable energy cooperative.
• Updated Investments section based on new
• New example bond issuance for Telus Corpo-
IFRS 9, effective January 1, 2018. Terminology
ration to enhance real-world application of the
is updated to reflect new standards.
bond issuance procedures.
• New Exhibit 15.7, Accounting for Investments
• New Decision Insight covering the over-the-
Summary Chart, outlines the key issues of
counter trading options for the sale of or deter-
accounting for strategic and non-strategic
mination of market pricing for corporate
investments and corresponding journal entries
bonds in Canada.
and financial statement presentation.
• New example of a bond issuance by Telus
Corp., with the current trading information. CHAPTER 16 (FORMER CHAPTER 17)
• Updated chapter demonstration example to • New chapter opening vignette features Butter
illustrate the present value of a premium bond Avenue patisserie and includes Video Link for
to enhance student engagement. students to learn more about the company.
xx
PREFACE
• New Decision Insight on top 10 cash flow man- student interest and demonstrate real world
agement tips for small businesses. applicability.
• Coverage of direct method of cash flow state- • New introductory section focussing on the
ments moved from appendix into main chapter basics of analysis encourages students to per-
with an emphasis on the key differences and form a more holistic approach to their analysis
similarities between the direct and indirect and provides a brief overview of tools such as
methods highlighted through Important Tip PESTLE, SWOT, and Porter’s Five Forces.
boxes to aid student comprehension. • New terminology: acid-test ratio is referred to
• New financial statement excerpt provides an as the quick ratio.
example cash flow statement for Brick • Formulas requiring memorization are high-
Brewing Company Ltd. to help students under- lighted in purple boxes and key rules of thumb
stand the real-world application of the material. and commentary on favourable versus unfa-
• New summary chart (Exhibit 16.14) provides vourable results have been added to help stu-
key information to students on preparing a dents in interpreting their results.
cash flow statement and highlighting key dif-
ferences between direct and indirect methods APPENDIX I
of statement of cash flow. • All rates (i.e., EI, CPP, Provincial Tax, Federal
Tax) are updated to 2015.
• Mid-Chapter Demonstration Problem and Dem-
onstration Problem now feature both direct APPENDIX II
and indirect methods.
• Includes annual audited financial statements
CHAPTER 17 (FORMER CHAPTER 18) (excluding notes to the financial statements)
• New chapter opening vignette features Lulule- for WestJet, Danier Leather, Telus Corporation,
mon Athletica Inc. and analyzes its growth and Indigo Books & Music. (See Volume 1 for
from inception to a $1.8 billion company, pro- WestJet and Danier audited financial state-
viding analysis of its profit and gross margins ments with notes.)
and analyzing its key success factors.
APPENDIX III
• Financial statement analysis is illustrated with • Sample chart of accounts updated to reflect
a more detailed and engaging example, in- textbook content.
cluding heightened company detail to capture
xxi
PREFACE
CONNECT INSIGHT®
Connect Insight is Connect’s new one-of-a-kind visual analytics dashboard—now available for instructors—
that provides at-a-glance information regarding student performance, which is immediately actionable. By
presenting assignment, assessment, and topical performance results together with a time metric that is easily
visible for aggregate or individual results, Connect Insight gives the instructor the ability to take a just-in-time
approach to teaching and learning, which was never before available. Connect Insight presents data that and
helps instructors improve class performance in a way that is efficient and effective.
SMART GRADING
When it comes to studying, time is precious. Connect helps students learn more efficiently by providing
feedback and practice material when they need it, where they need it.
• Automatically score assignments, providing students immediate feedback on their work and compar-
isons with correct answers
• Access and review each response, manually change grades, or leave comments for students to review
xxii
PREFACE
• Track individual student performance—by question or assignment, or in relation to the class overall—
with detailed grade reports.
• Reinforce classroom concepts with practice tests and instant quizzes.
• Integrate grade reports easily with Learning Management Systems including Blackboard, D2L, and
Moodle.
INSTRUCTOR LIBRARY
The Connect Instructor Library is a repository for additional resources to improve student engagement in and
out of the class. It provides all the critical resources instructors need to build their course. Instructors can
• Access Instructor resources
• View assignments and resources created for past sections
• Post their own resources for students to use
Instructor Resources
Instructor supplements are available within Connect.
SOLUTIONS MANUAL
Fundamental Accounting Principles continues to set the standard for accuracy of its problem material.
The Solutions Manual has been revised by Praise Ma, Kwantlen Polytechnic University (Volume 1) and
Laura Dallas, Kwantlen Polytechnic University (Volume 2). Additional accuracy checking was provided
by Rhonda Heninger, SAIT Polytechnic, Elizabeth Hicks, Douglas College, and Michelle Young, CPA.
Available in both Microsoft Word and PDF format, solutions for all problem material are included.
POWERPOINT® PRESENTATIONS
These presentation slides, revised by Betty Young, Red River College, are fully integrated with the text to
visually present chapter concepts.
INSTRUCTOR’S MANUAL
The Instructor’s Manual, revised by Denise Cook, Durham College (Volume 1) and Joe Pidutti, Durham
College (Volume 2), cross-references assignment materials by Learning Objective and also provides a
convenient chapter outline.
xxiii
PREFACE
IMAGE BANK
All exhibits and tables displayed in the text are available for your use, whether for creating transparen-
cies or handouts, or customizing your own PowerPoint presentations.
xxiv
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sprinkled, or rather let drop, from a feather or a brush. The sudden
motion of the hand required in the act of sprinkling irritates the bees,
so that, instead of making them our friends, they may become our
foes. Mr. Langstroth recommends that a fine watering-pot, filled with
sweetened water, be used for the purpose. Care must be taken not
to drench the bees; only just sufficient should be given to run down
the sides of the combs, as well as sprinkling the top. As soon as the
bees really understand that syrup is being given them, they feast
upon it, instead of angrily attacking the operator. Thus pacified, and
with gentle treatment, but little difficulty will be found in proceeding
with the work required. But the unskilled operator should on no
account neglect to put on a bee-dress and gloves, as described
above. We would err on the side of caution, although there is an old
saying that "a cat in gloves catches no mice;" and the apiarian will
find that his fingers are not so free to work as he would like, for
gloves, make them rather clumsy in drawing up the frames.
The frames must now be gently prised from front to rear; this may
be done with a small screw-driver or other stout instrument with a
wedged end to go into the notches. The frames fit loosely so as to
allow of a little movement from back to front; a lateral or side-way
movement might kill the queen, or, if not so fatal as that, might crush
some of the bees and injure the brood combs, which must be
carefully avoided. Of course, much depends upon the nature of the
operation that has to be performed, whether or no all the frames
should be thus loosened. If it be for making artificial swarms, or for
any purpose requiring an interview with her majesty, the whole of
them must be loosened, because it often happens that all the combs
have to be examined, sometimes twice over, before she can be
discovered. Bees are very apt to build their combs in a slightly
waving form, and in extracting one it will be needful to make room
both for the comb and bees upon it to pass without scraping the next
comb, and there will be a difficulty if the apiarian attempts to draw
out one comb whilst the other frames are located in their appropriate
notches. Let the operator gently proceed to lift, say, the third frame
(allowing it to lodge on the little block that divides the notches)
slightly nearer to the fourth frame, and the second nearer the third,
so as to admit of sufficient space to lift out the end one. Very
carefully and slowly he should lift the frame by taking hold, with
thumb and finger, of the projecting shoulders that rest in the notch;
and he must not let it touch or scrape the next frame or the sides of
the hive, so as to crush or irritate any bees.
After the end comb is thus removed, it will be easy to extract the
others, as there will now be plenty of room for drawing them out. A
hive of exactly the same size should be at hand; and in case it be
desired to remove the combs and bees into another hive, care
should be taken that each comb occupies the same relative position
that it did in the old hive.
In handling the frames, it should be borne in mind that they are to
be held perpendicularly. To gain a view of both sides of the comb
when searching for the queen, or for any purpose requiring full
inspection, with a little dexterity in twirling the frame round, the
reverse side may be brought to face the operator, without letting the
comb break away by its own weight, and so fall out of the frame,
which it will do if allowed to deviate from its upright or downright
position. If the operator could see an experienced person perform
the operation, he would quickly understand how combs may thus be
handled without any risk of a smash.
When placing frames in the hive, care must be taken not to crush
a bee between the projecting shoulders of the frame and the rabbets
or notches on which they rest, and on no account must the frame be
let down with a jerk, or the bees will become exceedingly fierce: the
frame should be so slowly deposited in its place that a bee on feeling
the slightest pressure may have the opportunity of escaping unhurt
thereby. The crown-board should be replaced by first resting its front
edge in its place, and then slowly lowering the after part, looking
carefully under, and momentarily raising it when necessary to avoid
crushing a bee. Should the hive have its super on, the same
directions may be followed. The super with its honey-board may be
bodily taken away, and so placed and confined for a time that
robber-bees cannot find an entrance, and also be far enough from
the apiarian to be out of danger of being broken or overturned by
him.
ARTIFICIAL SWARMING.
Every bee-keeper knows the anxiety he feels in watching and
expecting a swarm to come forth, fearful lest his favourites should,
"like riches, take wing and fly away,"—a mischance that it is
desirable to prevent. In our description of natural swarming, this will
be found fully treated of; we propose here merely to point out how,
with the movable frames, this work of Nature may be assisted—we
say assisted, because artificial swarming should, as nearly as
possible, resemble natural swarming; that is, it should be performed
at the same time of the year, and when the populous state of the
hive makes a division desirable. This is easily known to be the case
when bees hang out in clusters at the entrance, wasting their time in
enforced idleness instead of being abroad gathering honey. It is also
necessary that the hive contain drones.
When such, is, the state of the hive, the facility of affording an
artificial swarm with a movable frame-hive is a decided advantage.
The best time for performing the operation is about ten o'clock in the
morning of a fine summer's day. The following directions should be
carried out:—Place ready a counter or bench that is firm and strong,
and which has space on it for the inhabited—or, rather, the over-
inhabited—frame-hive and the empty one, which is about to be made
the receptacle of a separate stock. The operator, attired in his bee-
dress, and having the other appliances ready, may now open the
hive[17] as before described, and proceed to take out the frames,
carefully examining both sides of each comb to find the queen;[18]
she is generally in the centre of the hive, so that it is not always
needful to take out all the ten frames. As they are examined, the
frames may be put into the empty hive, and when the object of the
bee-master's search is found, he must carefully remove the frame
containing her majesty, and may place it temporarily in the empty
hive, at one end by itself. Next he must proceed to put the frames
back into the old hive, closing up the vacancy caused by the removal
of the comb with the queen on it, and leave the empty frame at the
end. Then he may place the frame containing the queen, with the
few bees that maybe upon it, in the centre of the empty hive; and,
finally, putting all the other frames in, and replacing the lid, the bee-
master will place this hive in the exact position occupied by the old
stock. The bees that are on the wing will go to the old spot, and,
finding the queen there, they will rally round her, and very soon form
a sufficient number to constitute a swarm; comb-building will at once
begin, the frames will, in a week or so, be filled, and a satisfactory
stock will thus be established. By doing this, at the right time, just
before the bees are about to swarm, or when there are many drones,
all the trouble of watching and waiting for them is saved. Mr.
Woodbury claims the honour of having originated this mode of
swarming.
[17] Bees are apt to take the interference more kindly if the
stock be moved a little distance from its accustomed stand; in
such case, place an empty hive in its place, to amuse returning
bees. These can be shaken out when the hive it is desired they
should inhabit is restored. If the hive be kept in a closed bee-
house, the entrance should be shut down until the hive is
replaced, when the clustered bees may be at once admitted.
[18] Italian queens are more easily detected, being of a
brighter colour and, generally, larger than English queens.
This operation we performed, exactly as described above, with
one of our improved cottage-hives, one afternoon at the latter end of
May, 1862. Whilst inspecting our bees, we caught sight of the queen
on the comb in one of the bell-glasses. This was a chance not to be
missed, and we immediately resolved to form an artificial swarm, for
the hive was very full of bees. Besides, being obliged to be away
from the apiary most of the week, we were glad of the opportunity of
so easily establishing a colony without the uncertainty and trouble of
hiving a natural swarm. In the first place, we slid a tin under the bell-
glass, and removing the stock-hive from underneath, we took it a few
feet away; then we placed an empty improved cottage-hive where
the old stock had stood, and put the glass of comb containing the
queen and a few bees over one of the holes in the crown of this new
empty hive. The bees that were left abroad belonging to the old
stock returned as usual to their old entrance as they supposed; soon
a sufficient number formed a large cluster in the hive and began
comb-building, the queen remaining in the glass until the cells below
were sufficiently numerous for her to deposit her eggs in them. The
division answered exceedingly well; both hives prospered: the old
hive either had some princesses coming forward to supply the loss
of the queen, or the bees used a power that they possess of raising
a queen from worker-brood in the manner we have previously
described.[19]
[19] See Section I, page 9.
The foregoing account illustrates the successful formation of an
artificial swarm; but, with a cottage-hive, gaining possession of the
queen is quite a matter of chance. With a movable frame-hive she
can at any suitable time be found.
Precisely the same plan is to be adopted with the old stock in the
frame-hive as we have described in the case of the cottage-hive, that
is, to remove it some few paces off: when the hives are in a bee-
house, a similar result may be obtained, by placing the new swarm
for a day or two to the entrance used by the bees when with the old
stock, and the old stock may be removed to an approximate
entrance. Some apiarians recommend that a space be left between
the two hives, by placing the hives on the right and left of the old
entrance, in order that too large a proportion of bees should not
enter the new hive at the old position, to the impoverishment of the
other. But we have found the mode adopted with the cottage-hive
answer so well, that we see no reason for recommending any
different plan.
It is the office of the bee-master to assist, not in the least degree
to oppose, nature. We know that when a natural swarm issues forth,
it has its impregnated queen, and, when located in a new abode, it
commences building worker-combs, leaving the building of the few
drone-combs to a later period; but if a division of the hive should be
made, by putting half the combs in one hive and half in another, the
hive that is either queenless or contains an embryo queen will busy
itself with building only drone-comb; thus a number of receptacles for
useless bees is provided, which tends to weakness, and eventually
to loss of the hive.
In the plan we have recommended for forming two separate
families, we nearly follow the natural state of things; the comb that
the queen is upon is the only one that is taken from the hive, and this
vacancy should be filled in by moving the frames together, so as to
leave the empty frame at the end. The bees, under the government
of the impregnated queen, construct the combs and furnish their new
above, as before stated, with worker-cells.
By adopting the plan above described, the movable bar and
frame-hive will prove far superior to any of the dividing hives, which
provide for equal division of the combs.[20]
[20] At page 143 of Mr. Langstroth's "Honey Bee," other
methods of artificial swarming are described, the perusal of which
will well repay the scientific bee-keeper.
Perhaps the greatest advantage the movable frame-hive
possesses is, that a full knowledge can be attained of its exact state
as regards the queen, the population, and the quantity of food in
stock. During weather of a genial temperature, the combs may on
any fine day be inspected, and thus, a knowledge being gained of
the deficiency existing in a hive, the necessary means may be
adopted for supplying the want. Sometimes such an examination will
verify the fears of the bee-keeper, when, having observed that his
bees have ceased to carry in pollen, he has thereby received
warning that the queen has been lost at some juncture when no
successor to the throne could be provided. Such a hive has entered
on a downward course, and will dwindle away entirely, unless a
queen should be given to it, or else some combs containing young
brood not more than three days old. By the latter method, the bee-
keeper will gain an opportunity of seeing the bees set about their
wonderful process of raising a queen from the brood thus provided
for them.
When a bee-keeper has become skilful in his calling, he maybe
desirous to encourage the breeding of queens, or rather of
preventing their destruction. He will seek to use the propagating
instincts of the worker-bees as a set-off against that innate hatred of
rivalry which prompts the reigning queen to kill the tender royal
brood.
An ingenious little contrivance has been brought into use by
continental bee-keepers, especially by Herr Kleine, a German pastor,
to prevent the destruction alluded to. It consists of a small wire cage
(in fact, a pipe cover), as represented in the above engraving, placed
over a queen-cell to protect it from the mother-bee's animosity, and it
also serves to prevent the young queen, when hatched, from
escaping; for she will have the same jealous feeling toward her
sister-princesses, should there be more in the hive. The bee-master
may thus carefully remove and appropriate her.
Particular attention will have to be exercised to affix the cage into
the comb by pressure, as far as the middle wall, but at no point must
it touch the royal cell itself. As the cage will probably project so as to
touch the adjoining comb, a little incision and removal of a portion
may be necessary, to allow space for it. It can, however, be
squeezed into any shape to suit the position required.
This covering need not be put over the cell until the egg is a little
more than a week old. The animosity of the reigning queen does not
generally manifest itself until the royal brood approaches maturity.
It is said that these cells are unmolested on the tenth day, but
that on the eleventh day they may be found tenantless.
Notwithstanding the apiarian's care and skill, many disappointments
are frequently experienced in endeavouring to establishing fertile
young queens at the head of colonies.
Hives found to be queenless may be supplied either with matured
queens or with queen-cells. If the latter are sufficiently numerous,
their introduction may easily be effected by exchanging a comb in
each hive; if they have to be cut out and place loosely in the new
hive, a triangular piece of comb should then be removed with them,
to be used as a block in preventing any pressure coming on them. A
space must be cut out of the middle in the centre combs of the hive
into which they are to be introduced. Special care must be taken not
to bruise the royal embryos, as they are particularly sensitive to
pressure. It is sometimes best to introduce royal brood into
queenless hives in preference to matured unimpregnated queens,
because, as mentioned at page 8, bees are reluctant to receive
virgin queens, whilst they will tolerate one hatched in the hive, who
will speedily depart to seek a drone. Bee-masters mostly use small
hives for queen-rearing, consisting of, say, four combs. By extracting
from a populous hive four such frames of combs (with the bees on
them), and having eggs in the first stage (see page 9), or better still a
royal embryo, the bees will rear a queen or queens therefrom. Care
will have to be exercised to ensure that there is a sufficient number
of bees to mature the brood brought from the hive.[21]
[21] These weak little colonies should have small entrances,
so as to be better able to defend themselves from the attacks of
robber-bees, and they will require to be assisted and
strengthened by feeding.
A colony of this character is technically called a "nucleus."
Such operations as queen-rearing should only be attempted in
warm summer weather, and when drones are abundant.
A very great advantage that the Woodbury bar and frame hive
affords, is the safety and convenience with which a stock of bees
can in it be transported to any part of the kingdom: by a few
additional arrangements, stocks have even been sent in it to distant
countries. In many districts hives are removed to moors, and heaths
in autumn, for the purpose of gathering heather honey. In this
operation, the frames are a great support to the combs, very much
lessening the risk of a break down and consequent loss.
From a hive that has been inhabited all the winter, we have not
unfrequently lifted out the frames and removed the stock to a clean
hive; and we believe that the change has always been useful The
bees find a clean floor-board and a clean hive to breed in, free from
insects that may have harboured in crevices about their former
abode. When the change has been made, the old hive can be
thoroughly cleaned and used in the same way for making the
exchange with another stock. The process for handling will, of
course, be the same as before described. We have found that,
where this plan has been carried out, the bees seem to progress
faster. Perhaps a little stirring up may be useful in arousing them
from their winter doze. The time we recommend for doing this is in
the beginning of April, but a fine warm day should be chosen.
DRIVING.
Driving is an operation by which bees are induced to vacate an
old settled hive and to enter an empty one. Many apiarians prefer
this mode of effecting an exchange of hives to the plan of fumigating
the bees.
The greatest success attending such a transfer will be in the case
of hives well filled with combs that are worked nearly to the floor-
board; and it may be remarked, that bees are generally so far
provident, that they leave an open space in which to pass
underneath their combs over all the floor of the hive. When the old
hive is inverted, the bees crawl up the combs, and thus more easily
pass up into the new hive, which the operator places over the old
one, with the intent that they should enter it.
The best time for performing this operation is about the middle of
the day, and when the weather is warm. It is essential that the
operator be protected with a bee-dress and gloves, as before
described; and previous to commencing his task, he must provide all
necessary implements. These are:—a couple of hives, one of which
should correspond in shape and size with the hive from which the
bees are to be driven; a cloth to tie round at the junction when the
new hive is placed on the old one; some string to keep the cloth in its
place; an empty pail to receive the top of the old hive, if one of the
old conical shape, but if the stock of bees is in a square box-hive
with a flat top, a firm stool will be the best; and a tube fumigator with
some fungus, which will complete the material of war. The bucket or
stool must be placed securely on the ground, about a yard from the
place where the full hive stands; then a few puffs of smoke, blown in
amongst the bees, will cause them to retreat up amongst the combs.
The bee-master must now turn the hive[22] upside down very gently;
letting it rest in the pail or on the stool; he then quickly places the
empty hive over the full one, and ties the cloth round it, to prevent
any escape of the bees. If the cloth be damped, it will cling the closer
to the hives. The third hive is intended to be placed on the stand
formerly occupied by the stock, so as to retain the few returning bees
which had been absent in the fields. Care must be taken that all
crevices through which it is possible for the bees to escape from the
united hives should be effectually closed. When the two are fairly
united, the operator will proceed by rapping the full hive gently with
the hands or a couple of sticks, more particularly on that side where
the combs are the most thickly placed—that is, if the hive be not
equally filled. A stock is in the best condition for driving twenty-one
days, or thereabouts, after a first swarm has issued; the brood will
then have hatched out, the bees will quit more readily, and there will
be no loss of larvæ in the cells.
[22] Care should be exercised in turning the hives over to keep
the combs vertical, or they are likely to break from their
foundations.
It generally happens that, in about fifteen minutes, the bees
regularly commence the ascent; their exodus will be known by the
distinct rushing sound which is always noticed when a colony of
bees is on the move. The first thing bees do when disturbed is to fill
their honey-bags, as they invariably do at swarming time;
consequently, after the first rush into the new hive is over, as in the
case of a swarm, the "flitting" bees are not much disposed to take
wing. When the noise made by the ascending bees has been heard,
and has in a great degree subsided, the cloth may be removed, and
the old hive, now deserted, may be taken indoors; and if a few bees
yet remain, they may be brushed off with a feather. An experienced
apiarian, on first hearing the rushing noise before mentioned, will not
hesitate to tilt the top hive over a little on one side, so that he may
watch the bees during the ascent; the queen may be seen passing
up, and if the operator desires to take her away, he can secure her
by placing a wine-glass over her. This expedient is often resorted to
in the autumn, when stocks are to be united, for in such a case the
removal of the queen prevents some fighting.
If the taking of the honey be the object of the bee-master, then
"driving" is manifestly a better plan than resorting to the fumes of
sulphur for the purpose; for the bees from whom the store is taken
can be joined to stocks that are weak in numbers, with considerable
advantage to the future prosperity of the apiary.
When the removed bees are to be joined to another stock, the
operator will proceed as follows:—At dusk, dislodge the bees on to a
cloth, sprinkle them with sweet syrup, and place the hive to which it
is intended to join them over the mass; they will gradually ascend
into the hive placed for them, and early next morning the hive, with
its slender stock thus augmented, may be removed to its stand.
Should the operator not have been successful, or not sufficiently
skilful to gain possession of the queen, he may leave it to the bees
themselves to decide which queen they will have.
By this plan of "driving," artificial swarms may be secured by an
"expert" even in common hives, though those do not afford the
facilities for such a purpose as do the bar or bar-and-frame hives.
There are, indeed, some happy mortals whose "blood such an even
tenour keeps," that a bee-sting is to them simply a puncture, and
nothing more. Dr. Bevan has suggested that lovers should subject
themselves to the ordeal of a bee-sting, in order to prove, we
suppose, that their temper is proof against "the stings and arrows of
any outrageous fortune" that matrimony can bring.
It is the homoeopathically minute tincture of poison injected by
the bee which causes inflammation. The first thing to do is, to
remove the sting, which, even when detached from the bee, will
continue to penetrate still further into the wound. Next, press the
hollow point of a watch-key exactly over the place stung; this will
express a considerable portion of the virus. Then dip the hand, or
bathe the part with cold or tepid water, for the poison is volatile, and
will thereby be dissipated to a great extent. On no account whatever
should the part affected be rubbed; to do that will diffuse the poison
and increase the inflammation. The specific remedy for a bee-sting is
taught us by chemistry: the venom is an acid which an alkali will
immediately neutralize when brought into contact with it. Spirits of
hartshorn will generally be found effectual for the purpose, and
should always be kept in an apiary. There are also several other
remedies more or less effectual, according to the special constitution
of the patient. A strong infusion of tobacco-water applied to the
wound after the sting has been extracted is a specific for many
persons; others find relief from the application of a sliced onion.
We have heard the remark from several who have kept bees for
years, that the poison from a sting has little or no effect on them;
after receiving many inflictions, their flesh appears to become so little
affected, that the swelling and pain at one time experienced no
longer trouble them.