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Chapter 07 - Revenue and Collection Cycle
7-1
CHAPTER 7
Revenue and Collection Cycle
LEARNING OBJECTIVES
Review
Checkpoints
Exercises,
Problems, and
Simulations
1. Discuss inherent risks related to the revenue
and collection cycle with a focus on improper
revenue recognition.
1, 2, 3 59
2. Describe the revenue and collection cycle,
including typical source documents and
controls procedures.
4, 5, 6, 7, 8 54,55,61, 63, 64,
66
3. Give examples of tests of controls over
customer credit approval, delivery, and
accounts receivable accounting.
9, 10, 11, 12, 13,
14
56, 65
4. Give examples of substantive procedures in
the revenue and collection cycle and relate
them to assertions about account balances at
the end of the period.
15, 16, 17, 18, 19,
20, 21, 22
60, 61, 67, 68, 69,
70
5. Describe some common errors and frauds in the
revenue and collection cycle, and design some
audit and investigation procedures for detecting
them.
23, 24, 25 26, 27,
28
59, 62, 65, 71
SOLUTIONS FOR REVIEW CHECKPOINTS
7.1 Revenue recognition refers to including revenue in the financial statements. According to GAAP, this is
done when revenues are (1) realized or realizable and (2) earned.
7.2 Revenue recognition is used as a primary means for inflating profits for several reasons. First, it is not
always straightforward when revenues have been earned. Sales can be structured with return provisions, or
can have other performance provisions attached. Second, the timing of shipments at year end may be easy
to falsify. Third, markets often value companies based on a multiple of its revenue instead of net income.
7.3 New companies often do not show a profit during their first few years. Therefore, creditors and investors
often place more emphasis on the revenues, especially looking for revenue growth that might lead to future
profitability. Knowing this management may try to inflate revenues.

7-2
7.4 The basic sequence of activities and accounting in a revenue and collection cycle is:
1. Receiving and processing customer orders. Entering data in an order system and obtaining a credit
check.
2. Delivering goods and services to customers. Authorizing release from storekeeping to shipping to
customer. Entering shipping information in the accounting system.
3. Billing customers, producing sales invoices. Accounting for customer trade accounts receivable.
4. Collecting cash and depositing it in the bank. Accounting for cash receipts.
5. Reconciling bank statements.
7.5 When documents such as sales orders, shipping documents, and sales invoices are prenumbered, someone
can later account for the numerical sequence and determine whether any transactions have failed to be
recorded. (Completeness assertion.)
7.6 Access to computer terminals should be controlled so only authorized persons can enter or change
transaction data. Access to master files is important because changes in them affect automatic computer
controls, such as credit checking and accurate inventory pricing.
7.7 Auditors could examine these files for evidence of:
• Unrecorded sales — pending order master file,
• Inadequate credit checks — credit data/check files
• Incorrect product unit prices — price list master file
7.8 With a sample of customer accounts receivable:
1. Find the support for debit entries in the sales journal file. Expect to find evidence (copy) of a sales
invoice, shipping document, and customer order. The sales invoice indicates the shipping date.
2. Find the support for credit entries in the cash receipts journal file. Expect to find a remittance
advice (entry on list), which corresponds to detail on a deposit slip, on a deposit actually in a bank
statement for the day posted in the customers’ accounts.
7.9 The account balances in a revenue and collection cycle include:
• Cash in bank
• Accounts receivable
• Allowance for doubtful accounts
• Bad debt expense
• Sales revenue
• Sales returns, allowances, discounts
7.10 These specific control procedures (in addition to separation of duties and responsibilities) should be in
place and operating in a control system governing revenue recognition and cash accounting:
1. No sales order should be entered without a customer order.
2. A credit-check code or manual signature should be recorded by an authorized means.
3. Access to inventory and the shipping area should be restricted to authorized persons.
4. Access to billing terminals and blank invoice forms should be restricted to authorized personnel.

7-3
5. Accountants should be instructed to record sales and accounts receivable when all the supporting
documentation of shipment is in order, and care should be taken to record sales and receivables as
of the date goods and services were shipped, and cash receipts on the date the payments are
received
6. Customer invoices should be compared with bills of lading and customer orders to determine that
the customer is sent the goods ordered at the proper location for the proper prices and that the
quantity being billed is the same as the quantity shipped
7. Pending order files should be reviewed timely to avoid failure to bill and record shipments
8. Bank statements should be reconciled in detail monthly.
7.11 In a “walk through” of a sales transaction, auditors take a small sample (usually 1 – 3 items) of a sales
transaction and trace it from the initial customer order through credit approval, billing, and delivery of
goods, to the entry in the sales journal and subsidiary accounts receivable records, then its subsequent
collection and cash deposit. Sample documents are collected, and employees in each department are
questioned about their specific duties. The information gained from documents and employees can be
compared to answers obtained on an internal control questionnaire. The purpose of the “walk through” is to
obtain an understanding of the transaction flow, the control procedures, and the populations of documents
that may be utilized in tests of controls.
7.12 The assertions made about classes of transactions and events in the revenue and collection cycle are:
1. Sales and related events that have been recorded have occurred and pertain to the entity.
2. All sales and related events that should have been recorded have been recorded.
3. Amounts and other data related to sales transactions and events have been recorded properly.
4. Sales and related events have been recorded in the correct period.
5. Sales and related events have been recorded in the proper accounts.
7.13 In general, the “actions” in tests of controls involve vouching, tracing, observing, scanning, and
recalculating.
7.14 Dual direction tests of controls refers to procedures that test file contents in two “directions” — the
occurrence direction and the completeness direction. The occurrence direction is a sample from the account
balance (e.g. sales revenue) vouched to supporting sales and shipping documents for evidence of
occurrence. The completeness direction is a sample from the population that represents all sales (e.g.
shipping document files) traced to the sales journal or sales account for evidence that no transactions
(shipments, sales) were omitted.
7.15 It is important to place emphasis on the existence assertion because auditors have often gotten into
malpractice trouble by giving unqualified reports on financial statements that overstated assets and
revenues and understated expenses. For example, credit sales recorded too early (e.g. maybe a fictitious
sale) result in overstated accounts receivable and overstated sales revenue.
7.16 These procedures are usually the most useful for auditing the existence assertion:
Confirmation. Letters of confirmation can be sent to customers, asking for a report of the balances owed to
the company
Verbal Inquiry. Inquiries to management usually do not provide very convincing evidence about existence
and ownership. However, inquiries should always be made about the company’s agreements to pledge or
sell with recourse accounts receivable in connection with financings.

7-4
Examination of Documents (Vouching). Evidence of existence can be obtained by examining shipping
documents. Examination of loan documents may yield evidence of the need to disclose receivables pledged
as loan collateral.
Scanning. Assets are supposed to have debit balances. A computer can be used to scan large files of
accounts receivable, inventory, and fixed assets for uncharacteristic credit balances. The names of debtors
can be scanned for officers, directors, and related parties, amounts for which need to be reported separately
or disclosed in the financial statements.
Analytical Procedures. Comparisons of asset and revenue balances with recent history might help detect
overstatements. Relationships such as receivables turnover, gross margin ratio, and sales/asset ratios can be
compared to historical data and industry statistics for evidence of overall reasonableness. Account
interrelationships also can be used in analytical review. For example, sales returns and allowances and sales
commissions generally vary directly with dollar sales volume, bad debt expense usually varies directly with
credit sales volume, and freight expense varies with the physical sales volume. Accounts receivable
write-offs should be compared with earlier estimates of doubtful accounts.
7.17 Comparison of sales and accounts receivable to previous periods provides information about existence.
Other useful analytical procedures include receivables turnover and days of sales in receivables, aging,
gross margin ratio, and sales/asset ratios, which can be compared to historical data and industry statistics
for evidence of overall reasonableness. Auditors may also compare sales to non-financial data such as units
sold, number of customers, sales commissions, etc. These comparisons can be made by product, period,
geographic region, or salesperson.
7.18 A “positive” confirmation is a request for a response from an independent party whom the auditor has
reason to expect is able to reply. A “negative” confirmation is a request for a response from the
independent party only if the information is disputed. Negative confirmations should be sent only if the
recipient can be expected to detect an error and reply accordingly. They are normally used for accounts
with small balances when control risk is low.
7.19 Justifications for the decision not to use confirmations for trade accounts receivable in a particular audit
include: (1) receivables are not material, (2) confirmations would be ineffective, based on prior years’
experience or knowledge that responses could be unreliable, and (3) analytical procedures and other
substantive procedures provide sufficient, competent evidence.
7.20 Auditors need to take special care in examining sources of accounts receivable confirmation responses.
Auditors need to control the confirmations, including the addresses to which they are sent. History is full
of cases where confirmations were mailed to company accomplices, who provided false responses. The
auditors should carefully consider features of the reply such as postmarks, FAX and telegraph responses,
letterhead, electronic mail, telephone, or other characteristics that may give clues to indicate false
responses. Auditors should follow up electronic and telephone responses to determine their origin (for
example, returning the telephone call to a known number, looking up telephone numbers to determine
addresses, or using a criss-cross directory to determine the location of a respondent).
7.21 When positive confirmations are not returned the auditor should perform the following procedures:
1. Send second and even third requests.
2. Apply subsequent cash receipts.
3. Examine sales orders, invoices and shipping documents, and
4. Examine correspondence files for past due accounts.

7-5
7.22 To determine the adequacy of the allowance for doubtful accounts, the auditor reviews subsequent cash
receipts from the customer, discusses unpaid accounts with the credit manager and examines the credit
files. These should contain customer’s financial statements, credit reports, and correspondence between the
client and the customer. Based on this evidence, the auditor estimates the likely amount of non-payment for
the customer, which is included in the estimate of the allowance for doubtful accounts. In addition, an
allowance should be estimated for all other customers, perhaps as a percentage of the current accounts and
a higher percentage of past due accounts. The auditor compares his/her estimate to the balance in the
allowance account and proposes an adjusting entry for the difference.
7.23 Dual-direction testing involves selecting samples to obtain evidence about control over completeness in one
direction and control over occurrence in the other direction. The completeness direction determines
whether all transactions that occurred were recorded (none omitted), and the occurrence direction
determines whether recorded transactions actually occurred (were valid). An example of the completeness
direction is the examination of a sample of shipping documents (from the file of all shipping documents) to
determine whether invoices were prepared and recorded. An example of the occurrence direction is the
examination of a sample of sales invoices (from the file representing all recorded sales) to determine
whether supporting shipping documents exist to verify the fact of an actual shipment. The content of each
file is compared with the other.
7.24 In the “Canny Cashier” case, if someone other than the assistant controller had reconciled the bank
statement and compared the details of bank deposit slips to cash remittance reports, the discrepancies could
have been noted and followed up. The discrepancies were that customers and amounts on the two did not
match.
7.25 To prevent the cash receipts journal and recorded cash sales from reflecting more than the amount shown
on the daily deposit slip, the internal control system should provide that receipts be recorded daily and
intact. A careful bank reconciliation by an independent person could detect such errors.
7.26 Confirmations to taxpayers who had actually paid their taxes would have produced exceptions, complaints,
and people with their counter receipts. These results would have revealed the embezzlement.
7.27 Auditors might have obtained the following information:
Inquiries: Personnel admitting the practices of backdating shipping documents in a “bill and hold” tactic, or
personnel describing the 60-day wait for a special journal entry to record customer discounts taken.
Tests of controls: The sample of customer payment cash receipts would have shown no discount
calculations and authorizations, leading to inquiries about the manner and timing of recording the
discounts.
Observation: When observing the physical inventory-taking, special notice should be taken of any goods on
the premises but excluded from the inventory. These are often signs of sales recorded too early.
Confirmations of accounts receivable: Customers who had not yet been given credit for their discounts can
be expected to take exception to a balance too large.
7.28 The auditors would have known about the normal Friday closing of the books for weekly management
reports, and they could have been alerted to the possibility that the accounting employees overlooked the
once-a-year occurrence of the year end date during the week.

7-6
SOLUTIONS FOR MULTIPLE CHOICE QUESTIONS
7.29 a. Incorrect Allowances can be made for anticipated returns if the earning process is
substantially complete.
b. Correct The earning process is complete at this point.
c. Incorrect Under accrual accounting, the cash does not have to be collected, only
collectible
d. Incorrect This is usually the method for determining “b” but the shipment might be FOB
destination
7.30 a. incorrect This only initiates the earnings process, it doesn’t complete it
b. incorrect This is often the case, but it depends on shipping terms
c. correct This is often the same as the bill of lading date
d. incorrect Under accrual accounting, the company doesn’t have to wait for the check to
record revenue
7.31 a. Incorrect This would not have the outstanding balance; however, there are some times
when the auditor confirms the sale instead of the amount receivable.
b. Correct This would have the balance for confirming
c. Incorrect This would not have the individual customer balance
d. Incorrect This would not have the balance outstanding
7.32 a. Incorrect This is an essential part of the cycle
b. Incorrect This is an essential part of the cycle
c. Incorrect Cash is affected by the collections
d. Correct Even though this involves shipments, it is considered part of the expenditure and
disbursement cycle
7.33 a. Incorrect The sale could occur but not be approved for credit
b. Incorrect The approval has nothing to do with completeness
c. Correct Credit approval helps ensure the sale will be collectible
d. Incorrect Credit approval will not affect when revenue is earned
7.34 a. Incorrect The general ledger bookkeeper doesn’t have access to the customer accounts.
b. Incorrect There’s no advantage to separating access to checks and currency.
c. Correct Nobody in the company has access to cash, therefore it cannot be stolen.
d. Incorrect Normally checks are made payable to company. That doesn’t prevent lapping.
7.35 a. Correct Impropriety of write-offs can be controlled by the review and approval by
someone outside the credit department.
b. Incorrect Even write-offs of old receivables can conceal a cash shortage.
c. Incorrect The cashier could be the cause of the shortage.
d. Incorrect Write-offs should be separated from the sales function.
7.36 a. Incorrect This would increase gross profit.
b. Correct Less sales revenue and correct amount of cost of goods sold results in less gross
profit, therefore the ratio of gross profit to sales will decrease. (Actually, the
gross profit numerator will decrease at a greater rate than the sales denominator
in the ratio, causing the ratio to decrease.)
c. Incorrect This would increase gross profit.
d. Incorrect This would increase sales and cost of sales, and the ratio would not change. If
cost of sales is not recorded, gross profit would increase

7-7
7.37 a. Incorrect This doesn’t verify that the sales invoices represent actual shipments.
b. Incorrect This would require tracing from shipping documents to invoices.
c. Incorrect This would require tracing from invoices to customer accounts.
d. Correct Vouching is used to establish support for recorded amounts.
7.38 a. Incorrect Unrecorded costs would not increase sales.
b. Incorrect Improper credit approvals would not lower COGS. Goods were shipped for
these sales and COGS as a percentage of sales would be unchanged
c. Incorrect Improper sales cut-off would not decrease COGS as a percent of sales.
d. Correct Fictitious sales would increase sales. Since no actual product was shipped,
COGS as a percent of sales would decrease. The most likely debit for fictitious
sales is accounts receivable, causing accounts receivable to increase.
7.39 a. Incorrect Additional inquiries would not provide sufficient corroborating evidence.
b. Correct Reviewing the chances in pricing during the year and ensuring that customers
were charged the new prices provides sufficient, reliable evidence to support the
sales manager’s representation.
c. Incorrect This is an ineffective use of confirmations and requires respondents to identify
unit costs and report information.
d. Incorrect Payments on vendor invoices would not indicate that prices had increased
during the year.
7.40 a. Incorrect When an account is recorded as a receivable it is already recorded as a revenue.
Adding additional revenue would not cover the theft of accounts reeivable
b. Incorrect Receiving money from petty cash would be a poor method to cover the theft of
accounts receivable. The money in petty cash would hav to be accounted for
and is not likely to be sufficient to cover any significant amounts
c. Incorrect Miscellaneous expense would raise suspicion as all miscellaneous accounts are
high risk and subject to review. In addition, accounts receive are usually not
written off against an expense
d. Correct Using the sales returns account would raise the least suspicion because this
account is more commonly linked to accounts receivable. A bookkeeper could
steal money and “write off” to unsuspecting customer’s balance with a fictitious
“sales return.”
7.41 a. Incorrect The payment is probably in transit.
b. Incorrect The shipment is probably in transit.
c. Correct This should have been recorded as a reduction to the receivable by 12/31.
d. Incorrect This occurred after the end of the period.
7.42 a. Incorrect A schedule of purchases and payments would be used to test transactions and
might be performed.
b. Incorrect Negative confirmations would not be an appropriate choice for large account
balances
c. Incorrect The terms on the accounts receivable would not provide information on balance
and transaction amounts
d. Correct The most likely audit step where there are a few large accounts is to send out
positive confirmations.
7.43 a. Incorrect The aged trial balance provides only indirect evidence about controls.
b. Incorrect The aged trial balance provides no evidence about accuracy.
c. Correct The age of accounts is an indication of credit losses.
d. Incorrect The aged trial balance provides no evidence about existence.
7.44 a. Incorrect Lapping pertains to cash receipts, not sales.

7-8
b. Correct False sales journal entries made near the end of the year may have shipping or
other documents that reveal later dates or show lack of sufficient documentation.
c. Incorrect See answer a.
d. Incorrect This step would not detect misappropriation of merchandise.
7.45 a. Incorrect Receiving a confirmation is not proof the customer will pay.
b. Incorrect Confirmation will not detect if the receivables were sold or factored.
c. Correct Accounts receivable confirmation enables recipients to respond that they owe
the company or that they dispute or disagree with the amount the company says
they owe.
d. Incorrect Confirmation provides only indirect evidence that controls are working.
7.46 c. Correct Checking the sequence for missing numbers identifies documents not yet fully
processed in the revenue cycle. It does not provide evidence about accuracy, cut-
off or occurrence.
7.47 a. Correct The accounts receivable debits are supposed to represent sales that have been
ordered by customers and actually shipped to them.
b. Incorrect This is not evidence about existence.
c. Incorrect This provides some evidence about existence, but even if the receivables haven’t
been paid, they may still be valid.
d. Incorrect These file will likely not provide evidence about specific sales.
7.48 a. Incorrect This is an important assertion, but financial statement users are less likely to be
damaged if assets are found that have not been recorded.
b. Correct Financial statement users are more likely to be damaged if assets are found not
to exist.
c. Incorrect Ownership is important, but doesn’t matter if the assets don’t exist.
d. Incorrect Presentation and disclosure assertion is important, but not as important as
existence for asset accounts.
7.49 c. Correct Mainly because the other three choices are listed as appropriate work to do.
Also, customers are likely to ignore negative confirmations after earlier
responding to positive confirmations
.
7.50 a. Correct Negative confirmations are most appropriate when the assessed level of risk is
low, dollar balances on accounts are small, and the auditor believes recipients
will give consideration to the confirmations.
b. Incorrect The auditor assumes customers are likely to respond to errors.
c. Incorrect Because negative confirmations offer higher detection risk, risk of material
misstatement should be low when they are used.
d. Incorrect Because negative confirmations offer higher detection risk, risk of material
misstatement should be low when they are used.
7.51 a. Correct Shipments are traced to customers’ invoices. (This does not imply that the
invoices were recorded in the sales journal.)
b. Incorrect See (a) above. The invoice copies need to be traced to the sales journal and
general ledger to determine whether the shipments were recorded as sales.
c. Incorrect Recorded sales were shipped is not established because the sample selection is
from shipments, not from recorded sales.
d. Incorrect See (c) above.
7.52 a. Incorrect Salespeople could write-off accounts for their friends to keep them from having
to pay
b. Incorrect The credit manager may propose write-offs to reduce days outstanding and
make him/her look better

7-9
c. Correct The Treasurer or another high-ranking manager should approve write-offs.
d. Incorrect The cashier could take receipts and write off the balance.
7.53 a. Incorrect A second request is the first step that should be performed.
b. Correct As the confirmations are a sample of the account balance, even immaterial items
should be followed up as they represent other balances in the universe of
receivables.
c. Incorrect Shipping documents should be examined to test existence of the receivable.
d. Incorrect Client correspondence files may also provide evidence the receivable exists.
7.54 a. Correct Not recording sales on account in the books of original entry is the most
effective way to conceal a subsequent theft of cash receipts. The accounts will
be incomplete but balanced, and procedures applied to the accounting records
will not detect the defalcation.
b. Incorrect The control account wouldn’t match the total of customer accounts.
c. Incorrect Customers would catch the overstatement when examining their statements.
d. Incorrect This is a possibility, but (a) is a better answer. There is less likelihood of getting
caught if the sale is never recorded.
7.55 a. Incorrect The stolen cash wouldn’t be in either of these documents.
b. Incorrect Lapping is not accomplished through write-offs.
c. Correct Lapping is the delayed recording of cash receipts to cover a cash shortage.
Current receipts are posted to the accounts of customers who paid one or two
days previously to avoid complaints (and discovery) when monthly statements
are mailed. The best protection is for the customers to send payments directly to
the company’s depository bank. The next best procedure is to assure that the
accounts receivable clerk has no access to cash received by the mail room. Thus,
the duties of receiving cash and posting the accounts receivable ledger are
segregated.
d. Incorrect See answer (a).
7.56 a. Incorrect A negative confirmation might be used if control risk is low.
b. Correct As detection risk is lower for positive confirmations than negative
confirmations, a positive confirmation is more likely when inherent risk is high.
c. Incorrect Whether the account is due or not usually doesn’t affect the type of
confirmation. However if it is long past due, a positive confirmation is more
appropriate.
d. Incorrect A related party account may be a factor that influences a decision to send a
positive confirmation. The fact that this account was not a related party would
likely lead the auditor to choose a negative confirmation.

7-10
SOLUTIONS FOR EXERCISES, PROBLEMS, AND SIMULATIONS
7.57 Control Objectives and Procedures Associations
a. “Occurrence” Sales recorded, goods not shipped
b. “Completeness” Goods shipped, sales not recorded
c. “Accuracy” Goods shipped to a bad credit risk customer
d. “Accuracy” Sales billed at the wrong price or wrong quantity
e. “Classification” Product line A sales recorded as Product line B
f. “Completeness” Failure to post charges to customers for sales
g. “Cutoff” January sales recorded in December
CONTROL PROCEDURES
1. Sales order approved for credit X
2. Prenumbered shipping doc prepared, sequence checked X X
3. Shipping document quantity compared to sales invoice X X X
4. Prenumbered sales invoices, sequence checked X
5. Sales invoice checked to sales order X
6. Invoiced prices compared to approved price list X
7. General ledger code checked for sales product lines X
8. Sales dollar batch totals compared to sales journal X X X
9. Periodic sales total compared to same period accounts
receivable postings
X
10. Accountants have instructions to date sales on the date of
shipment
X
11. Sales entry date compared to shipping doc date X
12. Accounts receivable subsidiary totaled and reconciled to
accounts receivable control account
X
13. Intercompany accounts reconciled with subsidiary company
records
X
14. Credit files updated for customer payment history X
15. Overdue customer accounts investigated for collection X X X X

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7-11
7.57 Control Objectives and Procedures Associations (Continued)
EXHIBIT 7.57-1 Blank form for Students
a. Sales recorded, goods not shipped
b. Goods shipped, sales not recorded
c. Goods shipped to a bad credit risk customer
d. Sales billed at the wrong price or wrong quantity
e. Product line A sales recorded as Product line B
f. Failure to post charges to customers for sales
g. January sales recorded in December
CONTROL PROCEDURES
1. Sales order approved for credit
2. Prenumbered shipping doc prepared. sequence checked
3. Shipping document quantity compared to sales invoice
4. Prenumbered sales invoices, sequence checked
5. Sales invoice checked to sales order
6. Invoiced prices compared to approved price list
7. General ledger code checked for sales product lines
8. Sales dollar batch totals compared to sales journal
9. Periodic sales total compared to same period accounts
receivable postings
10. Accountants have instructions to date sales on the date of
shipment
11. Sales entry date compared to shipping doc date
12. Accounts receivable subsidiary totaled and reconciled to
accounts receivable control account
13. Intercompany accounts reconciled with subsidiary company
records
14. Credit files updated for customer payment history
15. Overdue customer accounts investigated for collection
7.58 Control Assertion Associations
Error Assertions
a) Sales recorded, goods not
shipped
Occurrence
b) Goods shipped, sales not
recorded
Completeness
c) Goods shipped to a bad
credit risk customer
Accuracy
d) Sales billed at the wrong
price or wrong quantity
Accuracy
e) Product A sales recorded as
Product line B
Classification
f) Failure to post charges to
customers for sales
Completeness
g) January sales recorded in
December
Cutoff

7-12
7.59 Client Control Procedures and Audit Tests of Controls
For each client control activity numbered 1-15, write an auditor’s test of control procedure that could
produce evidence on the question of whether the client’s control has been installed and is in operation.
Sales Invoice Sample: Select a sample of random numbers representing recorded sales invoices, and
1(a). Inspect the attached sales order for credit approval signature.
1(b). Trace customer to up-to-date credit file/information underlying the credit approval.
2. Inspect the attached shipping document for (i) existence, and (ii) prenumbering imprint.
3. Compare billed quantity on sales invoice to shipped quantity on shipping document.
4. Find the sales invoice associated with the random number (failure to find this means an invoice
wasn’t recorded). Alternatively, use computer to add up the recorded sales invoice numbers and
compare to a sum of digits check total.
5. Compare sales invoice to sales order for quantity, price, and other terms.
6. Compare prices on sales invoice to approved price list.
7. Check product line code for proper classification compared to products invoices.
11. Compare invoice date to shipping document date.
14. Note whether credit files are updated for customer payment history.
Other
2. Count the number of shipping documents (subtract beginning number from ending number) and
compare to same-period count of sales invoices (to look for different number of documents).
2. Select a sample of random numbers representing shipping documents and look for them in the
shipping document file.
2. Computer-scan the shipping document file for missing numbers in sequence.
2. Use computer to add the shipping document numbers entered in the files and compare to a
computed sum of digits check total.
8. Find client’s sales dollar batch totals, recalculate the total, and compare to sales journal of the
relevant period.
9. Use the same sales dollar batch totals for comparison to separate total of accounts receivable
subsidiary postings, if available.
10. Study the accounting manual and make inquiry about accountants’ instructions to date sales on
date of shipment.
12. Obtain client’s documentation showing A/R subsidiary total reconciled to A/R control account.
Alternatively, add up the subsidiary and compare to the control account.

7-13
13. Obtain client’s documentation showing reconciliation of intercompany receivables and payables
for sales and purchases. Alternatively, confirm balances with subsidiaries or other auditors.
14. Select a sample of credit files and trace to customers’ accounts receivable, noting extent of up-date
for payment history.
15. Study client correspondence on investigation and collection efforts on overdue customer accounts,
noting any dispute conditions. If no effort is made, follow up overdue accounts with audit
procedures (confirmation, determine existence of debtor in directories, etc.)
7.60 Confirmation of Trade Accounts Receivable
a. Auditing standards presume that auditors will request confirmation of the client’s accounts
receivable. An auditor can justify omitting these confirmations if:
1. The accounts receivable are immaterial to the financial statements.
2. The expected response rates to properly designed confirmation requests will be
inadequate, or responses are expected to be unreliable, hence the confirmation procedures
would be ineffective.
3. The evidence expected to be provided by analytical procedures or other substantive
procedures is sufficient to reduce audit risk to an acceptably low level for the applicable
financial statement assertions.
b. These factors will affect the reliability of confirmations:
1. The confirmation form. Some positive forms request agreement or disagreement with
information stated on the form. Other positive forms, known as blank forms, request the
respondent to fill in the balance or furnish other information. Negative forms request a
response only if the recipient disagrees with the information stated on the request.
2. The auditor’s prior experience with this client or similar clients is also likely to affect
reliability because the auditor will have prior knowledge of the expected confirmation
response rates, inaccurate information on prior years’ confirmations, and misstatements
identified during prior audits.
3. The nature of the information being confirmed may affect the competence of the
evidence obtained as well as the response rate. For example, this client’s customers’
accounting systems may permit confirmation of individual transactions, but not account
balances, or vice versa.
4. Sending the confirmation requests to the proper respondents will likely provide
meaningful and competent evidence. Each request should be sent to a person the auditor
believes is knowledgeable about the information to be confirmed.
c. The nature of the alternative procedures the auditor can apply when replies to positive
confirmation requests are not received varies according to the account and assertion in question.
Possible alternative procedures include:
1. Examining subsequent cash receipts and matching such receipts with the actual items
being paid.
2. The auditor can also consider inspecting the client’s customers’ purchase orders on file
and related shipping documents.

7-14
3. Inspecting correspondence between the client and its customers could provide additional
evidence.
4. The auditor may also establish the existence of the client’s customers by reference to
credit sources such as Dun & Bradstreet or other sources of identification (e.g., telephone
book, business directories, state incorporation files).
7.61 Audit Objectives and Procedures for Accounts Receivable
a. Accounts receivable represent all amounts owed to the client company at the balance sheet date.
2. Perform sales cut-off tests to obtain assurance that sales transactions and corresponding
entries for inventories and cost of goods sold are recorded in the same and proper period.
b. The client company has legal right to all accounts receivable at the balance sheet date.
5. (best) Review loan agreements for indications of whether accounts receivable have
been factored or pledged.
4. (possible) Obtain an understanding of the business purpose of transactions that resulted in
accounts receivable balances.
c. Accounts receivable are stated at net realizable value.
3. Review the aged trial balance for significant past due accounts.
d. Accounts receivable are properly described and presented in the financial statements.
6. (best) Review the accounts receivable trial balance for amounts due from officers and
employees.
4. (possible) Obtain an understanding of the business purpose of transactions that resulted in
accounts receivable balances.
7.62 Overstated Sales and Accounts Receivable
AUDIT APPROACH
Objective:
Obtain evidence to determine whether sales were recorded in the proper period and whether gross accounts
receivable represented the amounts due from customers at year end.
Control:
Sales terms should be properly documented. Accounting treatment, including billing at agreed-upon prices,
should follow the terms of the sale. If the risks and rewards of ownership have not been transferred to the
customer, or the price has not been reliably determined, or the collectibility of the amount is seriously in
doubt or not estimable, an accrual sale should not be recognized. Recorded sales should be supported by
customer orders and agreements. Shipping documents should be sufficient to show actual shipment or a
legitimate field warehousing arrangement.
Tests of Controls:

7-15
Questionnaires and inquiries should be used to determine the company’s accounting policies. If the auditors
do not know about “bill and hold” practices, they should learn the details. For detail procedures: Select a
sample of recorded sales, and examine them for any signs of unusual sales terms. Vouch them to customer
orders and other sales agreements, if any. Vouch them to shipping documents, and examine the documents
for external reliability—recognizing blank spaces (carrier name, date) and company representative’s
signature (two places, both company and carrier). Compare prices asked in customers’ orders to prices
charged on invoices. These tests follow the vouching direction—starting with data that represent the final
recorded transactions (sales) and going back to find originating supporting source documents. These
procedures might reveal some transactions of the problem types—bill and hold, and overbilling. The last
month of the fiscal year (although a typical seasonal low month) could be targeted for greater attention
because the sales are much higher than the previous January and because the auditors want to pay attention
to sales cut-off in the last month.
Select a sample of shipping documents, trace them to customer orders, and trace them to invoices and to
recording in the accounts receivable with proper amounts on the proper date. These tests follow the tracing
direction—starting with data that represent the beginning of transactions (orders, shipping) and tracing
them through the company’s accounting process. If extra attention is given in January for cut-off reasons,
this sample might reveal some of the problem transactions.
Audit of Balance:
Confirm a sample of customer accounts. Follow up exceptions noted by customers relating to bill and hold
terms, excessive prices, and double billing. Even a few exceptions raise red flags for the population of
receivables.
Use analytical comparison on comparative month’s sales. Investigate any unusual fluctuations (e.g. January
this year much larger than January last year, the reversal month next year with negative sales). The January
comparative increase in sales should cause auditors to extend detail procedures on some of the month’s
transactions.
DISCOVERY SUMMARY
The auditors performed a detail sales cut-off test on January sales, selecting a sample of recorded sales.
However, they did not notice the significance of “bill and hold” marked on the invoices, and they did not
figure out the meaning of the blank spaces and duplicate company employee signatures on the shipping
documents.
In the following year’s audit, they tested sales transactions in a month when the prior year’s bill and hold
sales were reversed. They noticed the discrepancy but were told that it involved various billing errors. They
did not connect it with reversal of the prior year’s sales.
The auditors confirmed a judgment sample of large accounts receivable balances. Twelve replies were
received on 103 confirmations. Six of the replies were from “bill and hold” customers who listed
discrepancies. The auditors followed up the six by examining sales invoices and shipping documents. They
did not grasp the significance of the “bill and hold” stamps or the features of the shipping documents
described earlier. Three confirmation responses indicated the customers did not owe the amounts. The
auditors relied on Mattel internal documents to decide that the customers were wrong. They did not
examine the sales orders that indicated that these customers had a right of cancellation.
The auditors did not perform month-by-month analytical sales comparisons with the prior year. Thus they
did not recognize the significant fluctuations in the comparative January sales. In the next year’s audit, they
did not recognize the significant comparative decrease in month’s sales for the months when the prior year
bill and hold sales were reversed.

Other documents randomly have
different content

Peggy craned her head, heard the squeak, squeak of boots coming
nearer and nearer, the cautious opening of the door, the heavy
breaths of anxiety, and then, crash!—bang!—crash! down flopped
the heavy screen round the doorway, and Rob was discovered
standing among the ruins in agonies of embarrassment. From his
expression of despair, he might have supposed that the shock would
kill Peggy outright; but she gulped down her nervousness, and tried
her best to reassure him.
“Oh, never mind—never mind! It doesn’t matter. Come over here
and talk to me. Oh, Rob, Rob, I am so glad to see you!”
Robert stood looking down in silence, while his lips twitched and his
eyebrows worked in curious fashion. If it had not been altogether
too ridiculous, Peggy would have thought that he felt inclined to cry.
But he only grunted, and cried—
“What a face! You had better tuck into as much food as you can,
and get some flesh on your bones. It’s about as big as the palm of
my hand! Never saw such a thing in my life.”
“Never mind my face,” piped Peggy in her weak little treble. “Sit right
down and talk to me. What is the news in the giddy world? Have you
heard anything about the prize? When does the result come out?
Remember you promised faithfully not to open the paper until we
were together. I was so afraid it would come while I was too ill to
look at it!”
“I should have waited,” said Robert sturdily. “There would have been
no interest in the thing without you; but the result won’t be given for
ten days yet, and by that time you will be with us again. The world
hasn’t been at all giddy, I can tell you. I never put in a flatter time.
Everybody was in the blues, and the house was like a tomb, and a
jolly uncomfortable tomb at that. Esther was housekeeper while Mrs.
Asplin was away, and she starved us! She was in such a mortal fright
of being extravagant, that she would scarcely give us enough to
keep body and soul together, and the things we had were not fit to
eat. Nothing but milk puddings and stewed fruit for a week on end.

Then we rebelled. I nipped her up in my arms one evening in the
school-room and stuck her on the top of the little book-case. Then
we mounted guard around, and set forth our views. It would have
killed you to see her perched up there, trying to look prim and to
keep up her dignity.
“‘Let me down this moment, Robert! Bring a chair and let me get
down.’
“‘Will you promise to give us a pie to-morrow then, and a decent
sort of a pudding?’
“‘It’s no business of yours what I give you. You ought to be thankful
for good wholesome food!’
“‘Milk puddings are not wholesome. They don’t agree with us—they
are too rich! We should like something a little lighter for a change.
Will you swear off milk puddings for the next fortnight if I let you
down?’
“‘You are a cruel, heartless fellow, Robert Darcy—thinking of
puddings when Peggy is ill, and we are all so anxious about her!’
“‘Peggy would die at once if she heard how badly you were treating
us. Now then, you have kept me waiting for ten minutes, so the
price has gone up. You’ll have to promise a pair of ducks and mince
pies into the bargain! I shall be ashamed of meeting a sheep soon, if
we go on eating mutton every day of the week.’
“‘Call yourself a gentleman!’ says she, tossing her head and
withering me with a glance of scorn.
“‘I call myself a hungry man, and that’s all we are concerned about
for the moment,’ said I. ‘A couple of ducks and two nailing good
puddings to-morrow night, or there you sit for the rest of the
evening!’
“We went at it hammer and tongs until she was fairly spluttering
with rage; but she had to promise before she came down, and we
had no more starvation diet after that. Oswald went up to town for a
day and bought a pair of blue silk socks and a tie to match—that’s

the greatest excitement we have had. The rest has been all worry
and grind, and Mellicent on the rampage about Christmas presents.
Oh, by-the-by, I printed those photographs you wanted to send to
your mother, and packed them off by the mail a fortnight ago, so
that she would get them in good time for Christmas.”
“Rob, you didn’t! How noble of you! You really are an admirable
person!” Peggy lay back against her pillows and gazed at her
“partner” in great contentment of spirit. After living an invalid’s life
for these past weeks it was delightfully refreshing to look at the big
strong face. The sight of it was like a fresh breeze coming into the
close, heated room, and she felt as if some of his superabundant
energy had come into her own weak frame.
A little later the vicarage party arrived, and greeted the two
convalescents with warmest affection. If they were shocked at the
sight of Rosalind’s disfigurement and Peggy’s emaciation, three out
of the four were polite enough to disguise their feelings; but it was
too much to expect of Mellicent that she should disguise what she
happened to be feeling. She stared and gaped, and stared again,
stuttering with consternation—
“Why—why—Rosalind—your hair! It’s shorter than mine! It doesn’t
come down to your shoulders! Did they cut it all off? What did you
do with the rest? And your poor cheek! Will you have that mark all
your life?”
“I don’t know. Mother is going to twy electwicity for it. It will fade a
good deal, I suppose, but I shall always be a fwight. I’m twying to
wesign myself to being a hideous monster!” sighed Rosalind, turning
her head towards the window the while in such a position that the
scar was hidden from view, and she looked more like the celestial
choir-boy of Peggy’s delirium than ever, with the golden locks curling
round her neck, and the big eyes raised to the ceiling in a glance of
pathetic resignation.
Rob guffawed aloud with the callousness of a brother; but the other
two lads gazed at her with an adoring admiration, which was balm

to her vain little heart. Vain still, for a nature does not change in a
day, and though Rosalind was an infinitely more lovable person now
than she had been a few weeks before, the habits of a life-time were
still strong upon her, and she could never by any possibility be
indifferent to admiration, or pass a mirror without stopping to
examine the progress of that disfiguring scar.
“It wouldn’t have mattered half so much if it had been Peggy’s face
that was spoiled,” continued Mellicent with cruel outspokenness,
“and it is only her hands that are hurt. Things always go the wrong
way in this world! I never saw anything like it. You know that night-
dress bag I was working for mother, Peggy? Well, I only got two
skeins of the blue silk, and then if I didn’t run short, and they hadn’t
any more in the shop. The other shades don’t match at all, and it
looks simply vile. I am going to give it to—ahem! I mean that’s the
sort of thing that always happens to me—it makes me mad! You
can’t sew at all, I suppose. What do you do with yourself all day long
now that you are able to get up?”
Peggy’s eyes twinkled.
“I sleep,” she said slowly, “and eat, and sleep a little more, and eat
again, and talk a little bit, roll into bed, and fall fast asleep. Voilà
tout, ma chère! C’est ça que je fais tous les jours.”
Rosalind gave a shriek of laughter at Peggy’s French, and Mellicent
rolled her eyes to the ceiling.
“How s—imply lovely!” she sighed. “I wish I were you! I’d like to go
to bed in November and stay there till May. In a room like this of
course, with everything beautiful and dainty, and a maid to wait
upon me. I’d have a fire and an india-rubber hot-water bottle, and
I’d lie and sleep and wake up every now and then and make the
maid read aloud, and bring me my meals on a tray. Nice meals! Real,
nice invalidy things, you know, to tempt my appetite.” Mellicent’s
eyes rolled instinctively to the table where the jelly and the grapes
stood together in tempting proximity. She sighed, and brought
herself back with an effort to the painful present. “Goodness, Peggy,

how funny your hands look! Just like a mummy! What do they look
like when the bandages are off? Very horrible?”
“Hideous!” Peggy shrugged her shoulders and wrinkled her nose in
disgust. “I am going to try to grow old as fast as I can, so that I can
wear mittens and cover them up. I’m really rather distressed about it
because I am so—so addicted to rings, don’t you know. They have
been a weakness of mine all my life, and I’ve looked forward to
having my fingers simply loaded with them when I grew up. There is
one of mother’s that I especially admire, a big square emerald
surrounded with diamonds. She promised to give it to me on my
twenty-first birthday, but unless my hands look very different by that
time, I shall not want to call attention to them. Alack-a-day! I fear I
shall never be able to wear a ring——”
“Gracious goodness! Then you can never be married!” ejaculated
Mellicent in a tone of such horrified dismay, as evoked a shriek of
merriment from the listeners, Peggy’s merry trill sounding clear
above the rest. It was just delicious to be well again, to sit among
her companions and have one of the old hearty laughs over
Mellicent’s quaint speeches. At that moment she was one of the
happiest girls in all the world!
(To be continued.)

VARIETIES.
How to Read.
“With the heart as well as the head,
Books worth reading must be read.”
Giving.
Give, give, be always giving;
Who gives not is not living.
The more we give
The more we live.
Grammar.—A school teacher, near Dawson, Ga., having instructed a
pupil to purchase a grammar, the next day received a note, thus
worded, from the child’s mother:—“I do not desire for Lula shall
ingage in grammar as i prefer her ingage in yuseful studies and can
learn her how to spoke and write properly myself. I have went
through two grammars and can’t say as they did me no good. I
prefer her ingage in german and drawing and vokal music on the
piano.”
The Book of the Sky.
The great French writer, Victor Hugo, wrote delightful letters to his
children, as we might expect from the fond and playful author of
L’Art d’être Grandpère. From one of them we take the following

passage. It occurs in a letter sent from Boulogne to his favourite
daughter.
“All day,” he says, “I was looking at churches and pictures and then
at night I gazed at the sky, and thought once more of you as I
watched that beautiful constellation, the Chariot of God, which I
have taught you to distinguish among the stars.
“See, my child, how great God is, and how small we are. Where we
put dots of ink He puts suns. These are the letters which He writes.
The sky is His book. I shall bless God if you are always able to read
it, and I hope you may.”
Answer to Triple Acrostic I. (p. 299).
1. I d L e R (a)
2. R I O (b)
3. I o L a S (c)
4. S t Y l E (d)
Iris—Lily—Rose.
(a) One of the periodicals which, like the Spectator, Rambler,
Tatler, &c., were so popular in the early part of the eighteenth
century.
(b) One of the finest and safest ports in the world. The city was
founded in January, 1565, by the Portuguese, who mistook the
beautiful bay for the mouth of a large river, and gave it the name
of Rio de Janeiro.
(c) The companion of Hercules, when he destroyed the Lernœan
Hydra.
(d) The Roman stylus or style was a sharp point, used for writing
on a waxen tablet. The old style was altered in 1582 by Pope
Gregory XII. and consisted of passing over ten days in the

October of that year; but the new style was not adopted in
England until 1752, when the omission of eleven days became
necessary in order to rectify the Calendar.

A NEW GAME;
OR,
“HOW DOES YOUR GARDEN GROW?”
I went out the other night to an evening party, a thoroughly
enjoyable one of the old-fashioned type, where we played games,
did what we liked, and were not afraid of being thought silly because
we were amused by simple things. One of the games struck me as
peculiarly pretty and not too difficult for anyone to join in, and as it
was new to me I write it down in case our girls have not heard of it
before.
It was started during supper by one of the two hostesses remarking,
“I have a little garden and in it I buried a private soldier. What flower
did he come up?”
As we none of us guessed it she gave us the answer, “A scarlet
runner!” but carefully explained that he ran towards the foe, not
away from him!
Then someone next her went on, “I, too, have a little garden and in
it I buried my lover wounded in the wars. What flower did he come
up?”
The answer to this was, “Love lies bleeding.”
A young lady present whose father is a well-known editor, and is
called John, covered herself with glory by burying him and
announcing that he came up a “Jon-quil!”
She also buried her youngest brother Willie, who strongly objected
to the process, but was mollified when he found he came up as
“Sweet William!”

I personally “buried my lover in a London fog,” so that he came up
“Love in a Mist.”
The fun grew fast and furious till trees and vegetables came into
play, and one girl paid a pretty compliment by asking, “I buried a
pretty person. What tree did she come up?” but no one must guess
it as the answer is “Yew!”
Below I give a few questions and answers to make it clear.
Of course these are only a few, but anyone could easily find out as
many more, and it is surprising how readily suitable symbols come
to your mind and how interesting the game becomes.
It can also be amplified into buried cities, but the floral form is the
prettiest of any.
Question. Answer.
I buried a satin shoe, and it came up as A lady’s slipper.
I buried a race-horse, and it came up as Speed-well.
I buried a tramp, and he came up as Ragged Robin.
I buried my sorrows, and they came up as
Sweet peas
(peace).
I buried a kiss, and it came up as Tulips (two lips).
I buried a colt, and it came up A peony (pony).
I buried a special dog, and it came up
A cauliflower
(collie).
I buried the sea-shore, and it came up A beech (beach).
I buried a secret, and it came up Inviolate (violet).
I buried the Union Jack and Stars and Stripes,
and they came up as
Flags!
I buried a well-dressed Society hero, and he
came up
A dandelion.
I buried a bird and a piece of metal, and they
came up as
Lark-spur.
I buried a pony’s hoof, and it came up as Colt’s-foot.

I buried two invalid bachelors, and they came
up as
Cyclamen (sickly
men).

HIS GREAT REWARD.
CHAPTER IV.
Magnus Duncan was in a brown study. Rick, his terrier, had been
endeavouring for some time past to attract his master’s attention,
but so far his efforts had been fruitless.
Patients had been and gone, and the consulting-room was empty
save for Rick and his master, but still Magnus made no move to get
his hat and go for a walk as his custom was.
Rick could not understand it, so, finding that poking his nose into the
hand that hung down over the arm of the chair, and giving vent to
small whines, produced no effect, he suddenly jumped on to his
master’s knee and commenced to lick vigorously the hand upon
which Magnus had rested his forehead.
With a start and a laugh Magnus came back to earth, for, if the truth
must be told, he had been indulging in a habit which had become
common with him of late, viz., building castles in the air. In these,
too, a very large part was played by a certain golden-haired, hazel-
eyed young lady known to the reader under the name of Marielle
Heritage.
For it had come to this, that Magnus Duncan’s true heart had found
its liege lady, and his life’s happiness depended upon the answer
that Marielle would give to a certain question which he intended to
put to her before long.
“If I could only be sure of her!” sighed Magnus to himself. “But she
is so modest and shy, she will never let me be certain she cares for
me. I think she does though, in spite of the reserve she wraps
herself up in. My queen!”

Humming unconsciously the air of Blumenthal’s exquisite song,
young Dr. Duncan got up and fetched his hat and stick. Rick took
this as an invitation to a walk, and immediately began to utter a
series of sharp shrill barks expressive of his delight at the prospect.
But he was doomed to disappointment after all, for just as Magnus
was leaving the house a messenger came up in hot haste bearing a
note.
Opening it the young man read, “Please come at once to 27, York
Road. My mother is seriously ill, and I do not know what is the
matter with her.—M. H.”
Magnus only waited to secure his bag, into which he put various
things of use in emergencies, then hailing a hansom he was driven
rapidly along to York Road.
Arrived there he was shown up at once into the room where Mrs.
Heritage was lying in bed, with Marielle standing anxiously beside
her.
One glance from the keen blue eyes at the face upon the pillow told
Magnus Duncan what was amiss.
Marielle only whispered, “I am so glad you have come,” then turning
to Mrs. Heritage said, “Mother darling, here is the doctor come to
see you.”
An inarticulate effort at speech accompanied by a bewildered look
was the only response, and Marielle turned the most piteous of faces
to meet the kindly eyes of the young man, saying, “She has been
like this for nearly two hours now, and I cannot think what causes
it.”
Magnus Duncan beckoned the girl to come a little further away from
the invalid while he made a careful examination of the helpless
limbs. He could not trust himself to speak at the moment. Her
trouble almost unmanned him.
The examination over, the young doctor asked that one of the
servants might be told to remain in the sick-room while he had a

little talk with Marielle downstairs, and as soon as they reached the
little drawing-room he asked, “Tell me just how this began?”
“It began with a cold,” replied Marielle. “I had a slight one on
Sunday and was unable to go out, so mother said she would not
walk so far as St. Jude’s by herself, but would go to St. Saviour’s
instead for once. When she came back she was shivering, and she
told me she had been shown into a pew close beside a damp wall.
She sneezed violently, she said, so many times that people turned to
look at her, and she did not like to attract further attention by
coming out. On Monday and Tuesday she got up as usual, but
yesterday I persuaded her to stay in bed as her cold was no better,
and to-day she became as you see her now. I thought at first that
she was only drowsy, then I became very uneasy and sent for you.”
“Have you never seen paralysis before?” asked Magnus gently.
“Oh, no! Oh! it cannot be that, surely. Oh, say it is not that!” Yet as
she asked, she knew it must be so, from the pitiful look in the
honest eyes that met her own.
How hard it was for Magnus to stand by and witness Marielle’s grief
and be obliged to suppress his longing to take her in his arms and
comfort her, was a secret that remained locked in his breast.
He impressed upon her the necessity for being brave, and after
giving a few directions, took his leave, promising to send a nurse in
at once.
It was the beginning of what proved to be a long and trying illness
for poor Mrs. Heritage. Indeed at first it seemed a little doubtful
whether she would ever recover, but this was during the first week
only. After that, the improvement in her condition though very slow
was sure, and though it was not likely that she would ever again be
so strong and well as formerly, there was every reason to hope that
in time she might be able to resume to a great extent her former
active life. Magnus Duncan continued to treat the case himself, by
common consent. Paralysis was a subject to which he had given
special study and attention, and although the older doctor

accompanied his son once or twice at first, it was more as a matter
of form than anything. It is superfluous to say that every expedient
that skill and devotion could bring to bear upon the case was
resorted to by the young doctor, and his unceasing efforts were not
lost upon either Marielle or the invalid. Both mother and daughter
had been from the beginning of the acquaintanceship, strongly
attracted towards him. He was so manly and straightforward, so
courteous and polite to the weaker sex, yet without being in any
way effeminate.
Long since Mrs. Heritage had awakened to the fact that her child
was the object of devoted love on the part of Magnus Duncan, and
far from feeling any displeasure at the idea, she rejoiced
exceedingly. There was no one to whose care she would so gladly
give her beloved daughter. It would be an inexpressible comfort to
think of her darling having a strong arm and true heart to defend
her, when she herself had been gathered to her last long home.
Yet, like Magnus, Mrs. Heritage was not sure of Marielle’s feelings
towards the young doctor. The girl was so maidenly and modest, so
free from conceit, that even if she really reciprocated his love, she
would not show it until certain that she was indeed sought by him.
Neither mother nor lover need have been uneasy, however, for
circumstances were lending themselves to aid their dearest wish,
and Marielle’s heart had been won during these long weeks of her
mother’s illness.
Magnus as an acquaintance or friend had always been charming, but
Magnus in a sick-room was a revelation to Marielle. His quiet, yet
withal bright and cheery, manner was the very perfection of what a
medical man’s should be. It neither startled nor depressed his
patients by being either boisterous or melancholy; and the gentle
touch and tenderness with which from time to time he examined the
paralysed limbs of Mrs. Heritage made Marielle glow with gratitude,
and resolve that when a fitting opportunity presented itself she
would not fail to thank Magnus for all his kindness.

Somehow she had an inkling that a few words from herself would
have more value in his eyes than the biggest fee she could offer
him.
At the thought of the doctor’s and other bills that would have to be
paid, Marielle’s heart sank. It would be rather difficult to meet them
all out of their slender income, and for a month past she had done
nothing to earn money, owing to her mother’s illness. Now, however,
it was no longer necessary for the nurse or anyone to sit up all night
with the invalid, and Marielle decided to sleep in her mother’s room
at night and let the nurse take the day duty.
Accordingly she notified her pupils to the effect that she would be
able to resume her teaching the following week, and prepared to
work hard.
Hence it came about that one day about a fortnight later Magnus
Duncan, calling in to see Mrs. Heritage, who was promoted to a sofa
for a while in the afternoon now, found her alone, Nurse Rigby
having gone to prepare some little invalid delicacy, and Marielle
being out.
Mrs. Heritage, who was making rapid progress towards health,
noticed the quick glance around that the young doctor gave, and
answered it by remarking quietly:
“Marielle is out.”
Magnus reddened at having his thoughts read so easily, but met the
glance bent on him by one as steady. Then he resolved to take her
into his confidence, and went straight to the point.
“I see you have guessed my secret,” he said. “Tell me, shall I have
your consent if I win her?”
Mrs. Heritage held out her hand, and replied, as Magnus clasped it
with his own:
“Yes, and my blessing too. There is no one I know to whom I would
so gladly give my child.”

“Bless you for that!” cried Magnus. “But do you think she cares for
me?”
“Ask her, and see,” said Marielle’s mother, smiling. “Remember she is
not a girl to wear her heart on her sleeve.”
“When can I see her?” asked Magnus.
“Well, she is teaching at Forman’s to-day,” said Mrs. Heritage, “but
she finishes about half-past three, and I persuaded her to come
home by Roxton Road and take a walk in the park. She is rather pale
after nursing me and being indoors so much, and I thought it would
do her good. She is so fond of the Rose-walk that she is sure to stop
some time, so I do not think you will see her to-day, unless”—
smiling—“you come again on purpose. You must make your own
opportunity, but whenever it may be, I shall rejoice so that you bring
me good news.”
In response to this kindly speech Magnus Duncan just bent over the
invalid and gave her a hearty kiss, then bade her good-bye, and was
leaving the room when he turned back to say:
“I had nearly forgotten my message. My mother asked when she
could come and see you, and I told her any time now, as you were
doing so nicely; so she sent her love, and I was to say she would
come to-morrow afternoon for a little while. Mr. Mellis also waylaid
me as I was coming here to-day with a similar inquiry, so I promised
to prepare you for a visit from him too. Dear old man! he has been
so anxious about you. He would not come to-morrow as my mother
is coming, but the day after.” And with a nod and bright smile
Magnus went on his way.
Odd, wasn’t it, that as soon as he stepped into the road the young
doctor’s feet should turn in the direction of the High Park? The sly
fellow had been calculating the time at which Marielle could arrive
there, and had come to the determination to seek her and learn his
fate from her own lips without further delay.
He was in such a hurry to reach the Rose-walk, and so absorbed in
his own thoughts, that he narrowly escaped being run over at a

street-crossing, but he never checked his pace until he actually
reached the spot where he expected to find his love.
At first he failed to see her, and a blank feeling of disappointment
crept over him. The next moment he descried her in the midst of a
group of merry children. One darling tot had fallen and grazed her
knee, and Marielle was sitting with the little one in her lap, kissing
away the tears, and tenderly wiping the place with her handkerchief.
Magnus stood and watched her there with adoring eyes until, smiles
having been restored to the baby face of the child, she put her down
from her lap to run to her companions, and rose herself to go home.
Turning, she met the rapt gaze of Magnus Duncan—whom she had
not hitherto perceived—which made her heart beat fast and the
blood leap to her face. With an immense effort at self-control she
held out her hand, with the remark:
“Dr. Duncan! I did not expect to meet you here.”
“No? I have been to see your mother.”
“She is not worse, is she?” cried Marielle hastily.
“Oh, no!” answered Magnus, smiling reassuringly. “In fact, she is
making a splendid recovery, thanks to your good nursing.”
“Thanks to your kind care and attention, you mean,” responded
Marielle. Then, her voice faltering a little: “Dr. Duncan, I cannot tell
you how I have thought about it, or what it has been to me, but I
can never, never thank you sufficiently for all your goodness to my
darling mother. Oh! if I were rich I would show you my gratitude in a
practical way, but I am only poor as yet, and thanks are all I have to
give you.”
They had turned into a shady alley, where they were quite alone,
and as Marielle spoke she raised her eyes, brimming with tears, to
meet those of the man at her side.
“All you have to give me, Marielle? Why, you have it in your power to
give me the greatest reward that was ever bestowed on medical

man!” Then, tenderly taking her hand in his: “Won’t you give it me,
my darling? It is yourself I want.”
Trembling all over, Marielle essayed to answer, but words would not
come. Instead she pressed the hand that held her own, and looked
up with a face like an April day, half smiles, half tears.
Magnus Duncan read her reply aright, and strained her to his heart.
“Ah!” said Marielle archly, a little later on, “you say it is your greatest
reward, but”—gravely—“I had a far greater still—once.”
“I know all about it, my darling, and it only makes me feel myself
doubly blessed in having won your love,” was Magnus Duncan’s
tender reply, as he drew Marielle’s hand within his arm and they
strolled slowly homewards.
“It was a very pretty wedding,” was the general remark about that
which was solemnised at St. Jude’s the following June. The bride
looked lovely in her shimmering white robes, followed by six of her
pupils as bridesmaids; and the bridegroom looked so proud and
happy.
No tears were shed, for Marielle had begged there might not be,
since she was not going to be separated from her mother for long;
and as everyone was pleased and happy, why should they weep?
“If ever I marry,” had been Marielle’s remark some years before, “I
will not go crying to my husband; it would be such a poor
compliment.”
And she kept her word.
R. S. C.

ANSWERS TO CORRESPONDENTS.
MEDICAL.
Distressed.—Your letter is so well worded, and the description you
give us is so concise, that we have little difficulty in telling you
what is the cause of your flushings. It is indigestion caused by
working too soon after meals. Here is some advice. You say, “I
have breakfast from milk and porridge at a quarter to 8 a.m. Then
I go by train to school which I reach at 8.30 a.m.” Three-quarters
of an hour between sitting down to breakfast and being in the
schoolroom! It is not enough. Could not you manage to have your
breakfast a little earlier, and to sit down quietly for a quarter of an
hour or twenty minutes before leaving to catch your train? As
regards your breakfast, though a very nutritious one, it is not over
easily digested, and we suggest that while you are troubled with
flushings, you should take bread and milk instead of porridge. And
with your other meals observe the same precaution of resting a
little after each, and also, if you can manage it, take your walk
before instead of after lunch. Last, but not least important, look to
the state of your teeth.
Josephine.—We have published many answers on chronic catarrh of
the nose. It is an exceedingly common affection and one which
often causes great discomfort. The reason why people with this
complaint can breathe through their noses during the day, but
cannot do so at night, is that the upright position prevents the
blood from stagnating, whereas in the recumbent posture the
mucous membrane of the nose becomes congested and obstructs
the passage. Cold in the head is acute catarrh of the nose, and
bronchitis is acute catarrh of the air tubes, so it is easy to see why
a cough so commonly follows a cold. Acute catarrh very commonly

develops during the course of a chronic catarrh, so all your
troubles are easily accounted for. Now as to treatment. Get the
following powder made up for you:—chlorate of potassium, borax
and bicarbonate of sodium, of each one part, and powdered white
sugar two parts. Make a lotion by dissolving one teaspoonful of
this powder in half a tumblerful of tepid water, and use it three
times a day for syringing out your nose. Afterwards apply a
solution of menthol, one part, in paroleine, eight parts, to the
inside of the nose with an atomiser or spray.
Galva.—That electricity has proved of great use in the treatment of
disease is unquestionable, though it is quite as certain that it has
opened a way to quacks and other swindlers of fleecing invalids
and others, and in this way it has proved a great enemy to
medicine. As regards its uses in medicine, it has given us the
electro-cautery, electrolysis, the portable electric light—a most
valuable addition to our consulting-rooms—and it has given us the
electric currents so much used in the treatment of nervous
diseases. No person should start practising on herself with the
electric current. Useful as this agent is in some cases, it requires
very careful judgment in its use. Each case requires a different
strength of current and a different length of time of application
from any other. The indiscriminate use of electricity can do great
harm. As regards the abuses of electricity—the quack apparatus
by which the unsuspecting public is “gulled”—we might occupy the
whole volume in discussing it. It requires a large current to pierce
the human skin and so have any effect upon the muscles or
nerves. An electric current which will light a small incandescent
lamp will have not the slightest effect upon a man holding the
wires in his hands. The “electropathic belts,” rings, stockings,
boots, hats, ties, stays, etc., etc., either produce no electric
current at all, or else they give so little electricity that it avails
nothing. To take a concrete example:—if it requires a strength of
current corresponding to the size of our earth in magnitude to
pierce the human skin and be felt by the patient, the strength of
current given out by an electric belt would be compared with a

grain of sand in magnitude. That is, the current is many thousands
of times too weak to be of any good.
Minerva.—There is no safe method by which you can make your eyes
glisten. Some foolish actresses put atropine (belladonna) into their
eyes to brighten them. Belladonna dilates the pupil widely, thus
giving the eyes a very brilliant appearance, but it is an exceedingly
injurious thing for several reasons. The drug paralyses the muscles
of the eyes which enable us to see near objects. The widely-
dilated pupils will not contract in the presence of a bright light.
This is exceedingly painful, causing headache and delirium, and
the effects upon the eyes of putting belladonna into them last for
over a week. Lastly, and most important, atropine is a deadly
poison—it is one of the most poisonous drugs known. It is
therefore exceedingly unsafe to use. So poisonous is it that some
deaths have occurred from dropping one drop of the solution of
atropine, i.e., one-hundredth of a grain of the drug, into the eyes
for cosmetic purposes. Fortunately you would find great difficulty
in obtaining the drug, but it is inconceivable to us how you could
be sufficiently foolish to wish to use it.
W. K. L. asks us how she may reduce her weight? But as she does
not tell us how much she weighs, we cannot give her the
information that she requires. The majority of correspondents who
ask this question state their ages and weights, and usually we find
that the latter is rather below than above the average for their
ages.
Endymion.—There is not the slightest objection to your marrying
because you have had pneumonia. It is true that that disease is
somewhat apt to attack a person more than once; but it is in no
way hereditary, though it is undoubtedly infectious. We advise
people not to marry only when they have a disease which is sure
to kill them shortly; or a disease in which married life is
dangerous, or where the disease is strongly hereditary and the
children would probably suffer from it.

Anxious One.—Your question is an exceedingly delicate one, and one
on which you would do well not to take our opinion alone, but to
supplement it with that of other medical men. Epilepsy is a very
serious disease, it is rarely possible to cure it, and, moreover, it is
strongly hereditary. The question, “should an epileptic marry?”
must, in the majority of cases, be answered in the negative. Most
certainly an epileptic should not marry if he still has fits. It is only
in those cases where the patients have not had fits for some years
that the question of their marrying can be considered. In the case
you mention to us, we advise you to make perfectly certain that
the disease is epilepsy. There are some diseases which produce
symptoms not unlike those of some forms of epilepsy, and the
diagnosis between them is often impossible without watching the
case for some weeks or months. Our advice is first to make certain
what is the matter with the man, and if this proves to be epilepsy,
it is better for both to break off your engagement. But do not do
so without obtaining the opinion of another physician.
Boreas.—This year give your chief thoughts to the prevention of
chilblains, and save yourself from the trouble and pain of last
year’s experiences. Persons subject to chilblains should wear warm
woollen stockings. Let the boots be amply large. If you cramp
your feet in small boots it is almost impossible to keep them
warm. Let the boots have thick soles and be thoroughly
watertight. In snowy weather it is a good plan to give your boots a
thick coating of dubbing. This spoils their appearance; but it saves
the boots, and what is more important, it keeps them dry. Take a
warm foot-bath every evening. If these measures fail, and you get
chilblains after all, wash them over with spirit and water, or with
spirit one part, tincture of benzoin one part, glycerine one part
and water ten parts. This will often prevent the chilblains from
bursting. If, however, they do burst, wash them in carbolic acid (1
in 60), and then thickly sprinkle powdered boracic acid over them
and swathe them in cotton wool. If you have bad broken
chilblains, it is a very good plan to remain in bed in a warm room
for a day or two, or if you cannot do this, remain with the legs

elevated upon a stool. Elevation of the legs prevents the blood
from stagnating, thus quickening the circulation and removing the
prime cause of chilblains. But, of course, it is not all of us who can
afford to give a day or two to this treatment.
MISCELLANEOUS.
Shuttlecock.—Your writing is unformed; but promises well, as your
letters are neatly made, and your note is without blots and
erasures.
Anxious.—In writing your letter to the Countess of So-and-So, you
should begin “Madam ——,” and in your letter should refer to her
as “your ladyship.” You would address to her as “The Right
Honourable the Countess of So-and-So.” This is the proper form
for business letters such as yours. In society you should not say,
“your ladyship”; but, once in a way, “my lady,” or speak of her
thus to a fellow guest, or one of the family, if an equal.
Helene.—The usual allowance for a girl’s pocket money, out of which
she has to supply gloves, stamps and writing-paper, is about eight
or ten shillings a month. But the parents’ purse must settle that
question.
A. B. C.—If accustomed to cooking, dressmaking and housekeeping,
why not look for a situation where, in one of these things, you can
earn your living. If you have a minister or clergyman whom you
know, you might get him to speak to your family; but going to law
would be of no service at all to you, and we doubt whether you
could recover any wages. A housekeeper’s place would suit you,
we think. Be of good cheer, “the darkest cloud has a silver lining,”
and we cannot think that everybody means to treat you badly. By
your own account, your mother worked for you, when you could
not work for yourself.
Sybil.—We do not know whether there be any value for the silver
foil; but we heard of a lady who had made use of it by having it

melted into a jug. Many people collect it, and when a large
enough ball is obtained, use it for holding a door open.
Muriel.—The word in English that begins with “A” and ends with “V.”
There is no word “in English” in which the “v” is not followed by
an “e.” The name of the sea called “of Azov” is not English.
Probably she has made this mistake. Your writing is fairly good
and legible, but not pretty.
A Reader of the “G.O.P.”—The first thing in beginning a Servants’
Registry is to get an office and furnish it, and the next is to make
a connection, if you have not made one before beginning. The
best way to gain experience is to get a situation in a registry office
as an assistant, and learn the routine of the office work—how to
receive and manage the applicants, both servants and employers,
and the amount of fees to be charged. Your writing is not very
good, and your letter is of the vaguest. If you have a small shop
already, you would find it easier to begin a registry.
Louise.—There is an excellent Training School in Liverpool, Royal
Institution, Colquitt Street, Hon. Sec. Miss Fanny L. Calder, 49,
Canning Street, where all domestic branches—including sewing,
dressmaking, millinery, dairy and laundry work, and cooking—may
be learnt. This is near you. There is also an excellent one in
Edinburgh, 3, Athole Crescent, Hon. Sec. Miss Guthrie Wright.
Boarders are received. You can write for prospectuses to both, as
either would answer your purpose. The Leaton Colonial Training
Home is at Wrockwardine, Wellington, Salop. Here girls are trained
for all practical work, and the terms are moderate.
L. M. O.—We regret to state that neither of the books possesses any
commercial value. A good bookseller would purchase them only if
they happen to be in a very fine contemporary binding.

OUR PUZZLE POEMS.
FOREIGN AWARDS.
A Puzzle-Solver.
Prize Winners (Half-a-Guinea Each).
Nellie M. Jenkinson, 336, Burnley Street, Richmond,
Victoria, Australia.
Rev. J. S. Phillips, 16, Rue Jeanne d’Arc, Lille, France.
Very Highly Commended.
A. L. Baverstock (Natal), Ethel L. Glendenning (New Zealand),
Baroness Karola Halm (Russia), Mrs. Hardy (Australia), Mrs. Haybittel
(Cape Colony), Mrs. A. E. Jones (Hungary), Mrs. J. Mackenzie
(Australia), Mrs. H. Vogel (Bombay).
Highly Commended.
Mrs. G. Barnard (Australia), Ethel Bevan (Ceylon), F. Fitz-Roy Dixon
(Canada), Miss Gamlen (France), Katherine J. Knop (Madras Pres.),
M. R. Laurie (Barbados), Mrs. S. F. Moore (Australia), Peu-à-Peu
(Ceylon), A. Riedel (Germany), Elsie M. Wylie (South Australia), John
L. Young (Canada).
Prospectus Puzzle: Another Naught.
Prize Winners (Half-a-Guinea Each).
Elsie Binns, 111, Walnut Avenue, Trenton, N.J., U.S.A.
Agnes L. Lewis, Chalet Bach, Château D’Oex, Switzerland.

Very Highly Commended.
Mrs. H. Andrews (Canada), Susan H. Greaves (Barbados).
Highly Commended.
Baroness Karola Halm (Russia), Elizabeth Lang (France), Margarethe
Scholtz (Berlin).
Honourable Mention.
Sadie Barrat (Canada), Hilda T. Batten (New Zealand), Ethel Bevan
(Ceylon), Elsie V. Davies, Lillian Dobson (Australia), Louise Guibert
(Mauritius), Anna Hood (France), Caroline Hunt (Tasmania), M. R.
Laurie (Barbados), Frances A. L. Macharg (Natal), Jessie Mitchell
(Canada), J. S. Summers (Bombay), Annie G. Taylor (Australia).

OUR SUPPLEMENT STORY
COMPETITIONS.
OUR NEW SUPPLEMENT STORY.
Eglanton Thorne, a writer well known to the readers of this magazine,
is the author of our new Supplement Story, entitled,
“Only a Shopgirl.”
It is a romantic story such as all will enjoy, as much so indeed as the
girl in the above picture is evidently doing. It will indeed be
gratifying to the Editor if all his readers will read it for themselves,
and will write to tell him the outline of the story on one side of a
sheet of foolscap paper, signing it, and adding the full postal
address, so that the three prizes (£2 2s., £1 1s., and 10s. 6d.) may
be sent to the writers of the three best papers, and that Certificates
may be sent to those obtaining a sufficient number of marks for
Honourable Mention. The last day for receiving the papers is April
20th, and in no case can the papers be returned.
RESULT OF LAST MONTH’S SUPPLEMENT
STORY COMPETITION.
UP-TO-DATE MAIDENS.
First Prize (£2 2s.).
Ethel G. Goulden, Finsbury Park Road, N.
Second Prize (£1 1s.).

Letitia E. May, Alton, Hants.
Third Prize (10s. 6d.).
Miss K. Beales, Blofield, Norwich.
Honourable Mention.
Ethel W. Cleveland, Bedford; Violet C. Todd, Cornhill-on-Tweed; Lucy
K. Chapman, Weston-super-Mare; Alice Tanner, Henbury, Bristol;
Lottie Comley, Bristol; Elizabeth Armstrong, Princes Park, Liverpool;
Annie Moscrop, Thorganby, York; Jessie E. Jackson, Beverley; Bessie
Hine, S. Tottenham; Maggie Bisset, Aberdeen; Rose E. Higgins,
Gravesend; Mabel Moscrop, Saltburn-by-Sea; Eva Mary Allport,
Barkston Gardens, S.W.; May Shawyer, Penrith; Gertrude Borrow,
Goldhurst Terrace, N.W.; Sophie Gardner, Richmond Hill, S.W.; Amy
Entwistle, Crigglestone, Yorks.; Mabel Gibson, Wandsworth
Common; May Maile, Provost Road, N.W.
FIRST PRIZE ESSAY.
Up-to-Date Maidens.
Mary Fraser, the heroine of this story, and her sister Ethel are living
in an unpretentious lodging situated near the Marble Arch. Their
father having died a few years before this story opens, leaving his
affairs in a very unsatisfactory state, Mary and Ethel found it
necessary to add to the small allowance granted them by their
mother, by work in black-and-white for a literary friend. They had
joined the Far West Club, an institution for women of all classes,
when they first installed themselves in London. This Club they found
very useful to them in many ways. Now there had been an
understanding between Mary Fraser and a certain John Thornton for
some years, and although there was as yet no engagement, it was
almost an established fact. John Thornton was a clever young
barrister, and was fitted in every way for Mary, but he objected

strongly to the Club, having somewhat old-fashioned ideas, and a
misunderstanding sprang up between the two. Mary felt disinclined
to give up her Club and its many benefits: and besides, there was
really nothing to object to in its members, even if they did adopt
masculine attire, or rather some of them, for they all did not do so,
they were good at heart. And so Mary and John drifted apart. It was
at the Club that Mary met Irene Thorpe, a girl from New Zealand,
who was living with her brother in Oxford Street. A great friendship
sprang up between Mary and Irene, and when Irene’s brother had to
return to Auckland suddenly, in response to an urgent call from his
father, it was arranged that Mary should remain with her as
companion while she stayed in England. This plan was very
agreeable to Mary, who did not care much for the sketching in black-
and-white, and was not so clever at it as Ethel.
One day Irene went to see Annie Simpson, one of the poorer
members of the Club, who was ill, and when she arrived at her
mean abode, she found the poor girl starving. This completely
sobered Irene, who was inclined to be flippant at times, and she did
so much for the poor girl, paying for her rent and food, that she
soon got well again. When Irene returned to Auckland, she took
Annie with her as maid, and Mary, who had had a little money left
her by Miss Mortimer, one of the older members of the Club, and
with whom she was a great favourite, determined to join a Sister’s
Staff in the East End, where there was a great strike going on, and
these Sisters were able to greatly relieve the sufferings of the
starving population. It was here that John Thornton found her again,
and the misunderstanding being cleared up, they were married after
Mary had remained about nine months longer in the Sisterhood in
the East End.
Ethel Gertrude Goulden.

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