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- 5. SM 8.1 Chapter 8 Accounting Information Systems and Business Processes: Part II Discussion Questions 8-1. Four data items that both payroll and personnel functions would use are: employee number (or SSN), employee name, department, and title. Personnel data would also include data such as date hired, date of birth, and contact and family data. Payroll data would include pay rate, job code, and information about deductions. 8-2. Accounting transactions for payroll processing involve essentially the same steps for each employee. Gross pay, deductions, and net pay must all be calculated. These calculations involve a lot of basic math (e.g., footing and cross-footing). Outside service bureaus may be less expensive for payroll processing. They may also offer some advantages in terms of confidentiality. 8-3. Data items likely to be added when inputting a new raw materials inventory item include: merchandise number, description, quantity measure (e.g., yard, pound, pair, etc.), vendor, and cost. When a worker records time spent on a production line, data to be input include: worker identification number, time started and stopped, department to be charged, and rate. In both these examples, there are other data items that an AIS may capture, depending on the nature of the reports to be output. 8-4. Nonfinancial information that an AIS might capture about a manufacturing firm’s production process would primarily consist of information that would help in evaluating productivity and performance. For example, information needed for control would be the amount of wasted materials and machine downtime. Productivity information would relate to the amount of time needed to produce a product or each product component. AISs tend to focus on dollar measurements, but in many cases, measurements of quantities are equally important to a business organization. 8-5. The basic concepts are a commitment to eliminate waste, simplify procedures and speed up production. There are five areas that drive lean manufacturing, and they are cost, quality, delivery, safety, and morale. Non-value added activities (waste) are eliminated through continuous improvement efforts (http://www.1000ventures.com/business_guide/lean_production_main.html). The concepts that are at the heart of lean production/manufacturing are total quality management and continuous improvement. 8-6. AIM Industries, a metal stamping company, located in Grand Haven, MI has been in business for over 40 years. Jeanne Duthler had 10 employees when she bought the plant in 1984. Now there are 37, and last year’s sales were $5 million. The company is doing the same numbers dollar wise as they did last year, but showing more profit as a result of lean manufacturing. For 2007, the company expected to increase profitability by 10%. Lean practices at AIM include: • Consolidating production steps • Having raw materials set up at hand to save time and increase productivity • Moving presses to make production flow smoother • Finishing a product in one space rather than walking to another room for finishing
- 6. SM 8.2 For more examples, see Karen Kroll, “The Lowdown on Lean Accounting,” The Journal of Accountancy (July 2004), pp. 69-76. 8-7. For examples, see Karen Kroll, “The Lowdown on Lean Accounting,” The Journal of Accountancy (July 2004), pp. 69-76. 8-8. Both homebuilders and cement companies have information needs related to their manufacturing processes. The primary difference between these two companies concerns the need to maintain a job order versus a process costing system. The homebuilder is likely to track many costs for each individual house built. The cement company will use an AIS that uses input and output data to calculate costs for specific quantities. This distinction is likely to impact the type of accounting software a company chooses. Some software packages are specially designed for either job order or process costing manufacturing environments. 8-9. This chapter discussed AISs for the professional services, health care, and not-for-profit industries. Some students feel that “the absence of merchandise inventory” is the unique characteristic of service organizations that causes the greatest problem in their AISs (i.e., budget forecasting of “returns-on-assets employed” can be difficult). However, the greatest problem may be the difficulty in measuring the quantity and quality of output, which gives rise to difficulties in budgetary planning activities, as well as developing preestablished operational quality goals for its intangible products. These difficulties can cause various negligence suits against service organizations. Other vertical market industries include insurance, banking, construction, manufacturing, retail, hospitality, and government organizations. Each is somewhat unique in its AIS needs. Insurance has many special issues including co-insurance. The insurance industry is quite diverse and various kinds of insurers need a variety of accounting information. An important issue for the insurance industry is fraud. The banking industry must deal with check clearing, credit ratings and credit histories, as well as information about financial markets. The construction industry is concerned with projects and has a need for job cost accounting systems and bidding capabilities. Retailers use POS (point-of-sale) systems to collect a variety of data helpful in analyzing sales. Manufacturing systems need inventory control systems that allow them to efficiently manage a variety of inventories. These systems may be quite sophisticated and can include MRP II and/or ERP capabilities (input technologies might also be used, such as RFIDs and bar codes). The hospitality industry includes restaurants and hotels and so its information systems vary. Restaurants are concerned with monitoring costs and perishable inventories. Hotels need sophisticated reservation systems that can handle various billing rates. AISs for government entities are built around fund accounting and must comply with governmental accounting standards. These are just a few of the issues you might discuss relative to these industries. 8-10. To ensure that a business reengineering effort is successful, managers will want to “champion” the effort. This means obtaining a buy in from employees and showing unwavering commitment and enthusiasm for the project. Honesty is important because many workers equate reengineering with downsizing. Managers should be realistic about jobs that may be lost and should prepare to retrain workers or provide career counseling to affected employees. Management should be conservative in estimating the benefits to accrue from reengineering efforts, as well as the costs that may be incurred. The cost of reengineering can be high. Several good reference articles on this topic are: “Change Champions,” J. Berk, The Internal Auditor, April 2006, pp.64-68.
- 7. SM 8.3 “Get Ready: The Rules are Changing,” K. Melymuka, Computerworld, June 13, 2005, p. 38. “Are Companies Really Ready for Stretch Targets?” C. Chen and K. Jones, Management Accounting Quarterly, Summer 2005, pp.10-18. Problems 8-11. This question requires students to do some outside research. It is useful for students since it helps them to understand how industries vary in their accounting information needs. Students might be randomly assigned to investigate health care, insurance, banking, construction, manufacturing, retail, professional service, hospitality, not-for-profit, or government organizations. Each of these organizations has very specialized AIS needs. Students may find that accounting systems for these organizations consist of generic accounting software, supplemented by spreadsheets and databases. They may also learn that many of the organizations use very specific programs. For instance, a student who looks at catering firms might learn about catering software and its special complexities. Students can be sent to doctor's offices, retail stores, restaurants, and so on to interview employees about the accounting software used. There are many sources of information about vertical market software programs, including personal interviews and accounting magazines/journals. Students might also use an Internet search engine, such as Yahoo or Google, to find sites for many accounting software programs. Using the terms “construction software,” “health software,” and “retail software,” students will find many specialized software vendors. You may want to ask students to print web pages for specific vendors, or to do some analysis of the special features associated with software for each industry. For example, the following web sites offer information on software for dentists to manage their practice: http://www.dentrix.com http://gbsystems.com/os96i.htm http://www.dentalexec.com/dental-exec 8-12. As you might imagine there are a wide variety of choices that students might identify for this problem. The important point to make with the students is that the solution should match the company size, needs, and other factors that the supervisor “should” identify before the search is conducted. However, the following are a representative sampling of the choices available: • ADP Payroll Software for Microsoft Office Small Business Accounting (http://www.microsoft.com/smallbusiness/products/office/accounting/payroll-software.mspx) • ZPay Payroll Systems offers technical support, tutorials, and a free 30-day trial (http://www.zpay.com/) • PenSoft Payroll Solutions is designed for small to mid-sized businesses, and can process virtually any payroll and related tax requirements. (http://www.pensoft.com/aboutus.asp) 8-13. Again, there are a wide variety of choices that students might identify to help CEOs and CFOs deal with the compliance requirements of the Sarbanes-Oxley Act, specifically the Section 302 and Section 404 reviews. Many business process management solutions are already available to managers. The following web sites offer information on this type of BPM software: http://www.longview.com http://www.approva.net/products
- 8. SM 8.4 8-14. An automated time and billing system could help this firm in several ways. First, by investing in an in-house time and billing software, it may be possible to significantly reduce the expense associated with the outside accountant. Since this type of software may be integrated with a complete AIS, the outside accountant would not need to compile financial statements. The system would do this automatically. Another way the automated time and billing system would help is by capturing more detail. A manual system cannot keep track of so many items without becoming unwieldy. The automated system can keep track of specific charges by customer and therefore reduce overhead to be allocated. With an automated system, many indirect costs may become direct costs. For instance, secretarial work, phone expenses, and copying may all be directly related to a particular client. An automated system will be able to analyze data in many different ways. Each lawyer's billable hours can be computed and compared for various periods, for example. Productivity reports and reports highlighting budget overruns can be produced easily with an automated system. What an automated system cannot do is to force lawyers to record their activities on a timely basis. This is frequently a problem in professional service firms. Some organizations resolve the problem by holding up paychecks until time sheets are filled out completely and accurately. Other solutions lie in technology that makes it easier for professionals to record their time or automatically records the time for individuals. Lawyers who use computers may record time spent on a client's work in the following way. Every time the lawyer logs into a particular file, software can keep track of the time the file is in use. Alternatively, a professional might keep track of time in an on-line organizer. As the individual begins work on a particular client's file, he or she might enter the time in the organizer and then enter the time when finished. Online time sheets work the same way. By assigning a special code to a customer that is used when copying, the amount spent for copying can be captured directly. Special codes entered into the telephone can help record phone charges, particularly long distance charges. Use of customer codes when special mail services are necessary, such as Federal Express, also allows for tracking expenses directly. Software: A number of companies offer this type of software, such as QuickBooks (http://quickbooks.intuit.com) and Imagine Time (http://www.imaginetime.com). Features include: Time & billing (tracks billable time; some programs create reports for individual billing; stopwatch feature accurately times tasks; billable time can be recorded on an hourly, contingent, transactional, or user defined fee rate individually or firm-wide); due date monitor; calendar/contacts; integrated scheduling; client relations manager; credit card processing; and others.
- 9. SM 8.5 Case Analyses 8-15 Public Accounting Firm (Modeling Human Resource Management) 8-16. Hammaker Manufacturing I (AIS for New Manufacturing Firm) 1. Many companies are turning to an AIS or ERP to help them better manage inventory. Automated systems are able to react faster than manual ones. An AIS may place automatic orders when inventories fall below specified levels. Use of e-business or EDI can also help as electronic orders are faster than the ones that rely on phone or mail systems. Data analysis and logistics tools can help to manage inventories by considering variables such as lead times, delivery schedules, routing, safety stocks, and others. 2. There are many data elements that the system may include about inventory items. Vendor, delivery time, safety stock, lead times, and average order size are a few of them. As an example of the complexity of configuring a system to manage inventories, consider McDonalds’ distributors. McDonald’s has nine distributors and hundreds of suppliers. They need frozen foods and other perishable food items, in addition to restaurant supplies. They must estimate inventory needs with very tight windows. Further, they need to take into account items such as promotions (remember when McDonald’s ran out of beanie babies?). Delivery times can be very tight. For example, a store may want frozen goods delivered each Tuesday between noon and 12:30 p.m. – leaving only a ½ hour window. As it happens, McDonald’s distributors use JD Edwards software. The software had to be customized to allow for different fields when suppliers used EDI versus manual orders, among other data items needed to accommodate the special needs of this particular business.
- 10. SM 8.6 8-17. Hammaker Manufacturing II (Business Process Reengineering or Outsource) 1. Students might select any of the documentation tools identified in Chapter 3 (flowcharts, process maps, or one of the graphical tools such as CASE tools). Most likely, HMC would work on the manufacturing processes – or they might limit their efforts to the inventory process first. By restructuring the manufacturing process or by looking into just-in-time inventory purchasing, the company might be able to save money and jobs. 2. Students might locate a variety of sources that list reasons for outsourcing. The Introduction section of Part Two of the textbook, identifies several reasons: global pressures to cut costs, to reduce capital expenditures, and to become as efficient as possible at core competencies. Additional reasons that different companies might use are: • access resources that are not available within the company (people, capacity, technology) a. To access innovative ideas, solutions, expertise of individuals b. To provide flexibility to meet changing volume requirements – to increase or decrease capacity as needed c. To access plant and equipment without the time and cost of building d. To gain quick access to new process, production, or information systems technology (perhaps too costly or unproven so company is not ready to buy it yet – if at all) • To improve speed-to-market of products • To accelerate reengineering benefits • To share risks • To take advantage of offshore capabilities (human capital, lower cost) • To better manage difficult or non-core processes and functions • To enjoy economies of scale (vendor can accomplish process on much larger scale) Some believe that investors want companies to expense context work (anything that is not considered a core process of the firm) rather than invest in it. That is, investors would rather see it on the income statement than the balance sheet, which in effect would free up resources (employees) to focus on the processes that generate revenue, and increase share value. For example, if we outsource the accounting function, then we might be able to better use the talents of the staff accountants in analyzing other business opportunities, analyzing and improving business processes, etc. So we could use our human capital in endeavors more directly related to our core processes. Hammaker might consider a number of these reasons to decide to outsource. Of course, the first question is: What process (or processes) might Dick want to outsource? Denise does not know the answer to this question, so the company should study the various processes discussed in Chapters 4 and 5 to make this determination. Since frequently outsourced processes are human resources, finance and accounting, customer services, learning services and training, janitorial services, and information technology, these should probably be examined first. Once one or several of these processes have been identified as possible candidates for outsourcing, we would then ask: Which of these processes are core to our business? Of course, in the effort to examine each of these processes, Dick might want his employees to determine where efficiencies may be realized through Business Process Reengineering. 3. We would probably all agree that producing automotive parts is a core business process for Hammaker. It’s the primary thing the company does. It’s what the company does to generate
- 11. SM 8.7 revenue. It’s also whatever you do to differentiate your company’s products from your competitors’ products. 4. The answer is yes, businesses do sometimes outsource what we would call core processes. A number of examples may be cited here. Probably the best known example is Nike. This sneaker company doesn’t manufacture any sneakers. The entire production process has been outsourced. Insurance companies are another example. Several of their core business processes are risk management, information services, underwriting, claims administration, and customer service. Both customer service and underwriting are processes that are now outsourced by some insurance companies. Why would companies outsource a core process? There is no one answer for every situation, but most likely firms would do this for the same reasons cited above in the answer to requirement #2. Sometimes this becomes a strategic alliance with another company (or companies) so that the company that does the outsourcing can focus on other products or on other services to generate revenue. 5. Most likely any business decision that displaces employees will have social and legal implications. Socially responsible organizations are typically admired by the community and the marketplace, so developing options for the displaced workers is always an important consideration. If the employee’s job is deleted, what other jobs might the person do for Hammaker? Is training required? What if there are no employment choices? Should Hammaker offer transition-assistance packages to those employees to help them find jobs at other firms? At what cost? These are all important questions that should be asked. Regarding legal implications, we need to know if the company employees are represented by a union. We might have restrictions that are in contracts with the union that would limit what options we can and cannot exercise. In this case, we know that Hammaker Manufacturing is not limited by any union contracts. The company might have other contractual obligations that it needs to honor. For example, is there a mortgage on the manufacturing complex or is there a long-term lease? The lease contract might have certain penalties for breaking the contract if the facilities are no longer needed. 6. This is certainly a case that has many facets and interesting possibilities. Unfortunately, we don’t really have enough information at this point to make an informed recommendation, but many intriguing clues may be found in the case to suggest that some sort of outsourcing would be advantageous to Hammaker. 8-18. Hammaker Manufacturing III (Lean Production/Lean Accounting) 1. To adopt lean production, HMC would probably want to focus on the five principles of lean thinking that are identified in an article in Strategic Finance, May 2007 (How do your measurements stack up to lean? By Kennedy et al.). These include: • Customer Value: Lean enterprises continually redefine value from a customer’s standpoint. This means that HMC would need to get feedback from their customers. • Value Stream: The lean enterprise is organized in value streams. This means that HMC would need to rethink how they collect data for decision making. • Flow and Pull: In a lean enterprise the customer order triggers or pulls production. This might represent the biggest change in philosophy for HMC – which would be a change from stockpiling inventory to more of a JIT philosophy. • Empowerment: Lean enterprises’ employees are empowered with the authority to interpret
- 12. SM 8.8 information and to take necessary actions. • Perfection: Lean enterprises seek perfection, defined as 100% quality flowing in an unbroken flow at the pull of the customer. HMC is already committed to quality products so this does not represent a change from current thinking. 2. Firms that implement lean production concepts typically benefit in the following ways: • Waste reduction • Production cost reduction • Labor reduction • Inventory reduction • Production capacity increase • Employee involvement and empowerment (multi-skilled workforce) • Higher quality products • More information: http://www.1000ventures.com/presentations/production_systems.html 3. Denise and her financial analysts might gain the following benefits from attending a Lean Accounting Summit: • Perhaps the most important benefit is the ability to network with professionals at other organizations who have already implemented lean production concepts to gain insights from their efforts – i.e., lessons learned from those who have already worked with these concepts • Learn cutting-edge thoughts and ideas • Discover helpful software packages and accounting methods that support lean production • Identify some best practices from companies currently using lean production concepts • Identify companies to benchmark these concepts
- 13. Other documents randomly have different content
- 14. smooth. The sauce should come to the boiling point only and be removed at once from the fire as otherwise the oil will separate. Adding flour to hot oil cooks it more perfectly than a boiling liquid and obviates the raw flour taste. Directions for flavoring, pp. 24–27. 1 Plain Nut Sauce 1 tablespn. raw nut butter, 1 pt. water. Mix butter with water, boil ½ hr., add salt with water to make 1½–2 cups; thicken slightly. Serve with nut and legume dishes, over boiled rice and with some vegetables. Steamed nut butter may be used instead of raw. 2 Nut Onion Sauce Cook sliced onions with plain sauce. 3 Nut and Tomato Sauce Use ⅓ tomato instead of all water in plain sauce. A little browned flour sometimes. 4 Nut Gravy for Roasts Cook browned flour, onion, garlic, bayleaf and a very little tomato with plain sauce. A little sage occasionally. 5 Nut and Tomato Bisque Sauce Thicken nut and tomato bisque, p. 93, slightly.
- 15. May use steamed or roasted nut butter, nutmese, or the water from boiled peanuts with a little lemon juice, for nut sauces. 6 Simple Brown Sauce 2 tablespns. oil or melted butter 2 tablespns. flour 1–2 teaspns. browned flour 1 pt. water salt Follow directions for making sauce with roux. 7 Brown Onion Sauce Simmer without browning sliced or chopped onion in oil, before adding flour to brown sauce. 8 Savory Sauce Add a delicate flavoring of leaf sage to brown or brown onion sauce. 9 Roast Gravy—par excellence A little tomato, onion, a trifle of thyme and bay leaf with nut cream in brown sauce. Simmer, strain. 10 Consommé Sauce Consommé with more browned flour and tomato or onion, thickened. Roux may be used.
- 16. 11 Celery Consommé Sauce ½ cup finely-sliced celery 2 tablespns. oil or melted butter 2 tablespns. flour 1 pt. consommé Add celery to hot oil, then flour and hot consommé with more salt if necessary. ★ 12 Everybody’s Favorite ⅔ tablespn. butter 1⅓ tablespn. oil ½–1 clove garlic 1–2 teaspns. browned flour 1½–2 tablespns. white flour 1¾ cup boiling water ¾ cup milk salt ½ tablespn. chopped parsley Throw crushed or finely-chopped garlic into oil and proceed as for sauce with roux, adding parsley last, of course. The sauce is nice without the parsley. Raw or steamed nut butter may be used. 13 Almond and Tomato Cream Sauce—starchless ½ tablespn. almond butter 1 cup strained tomato ½ teaspn. salt
- 17. Rub butter smooth with tomato, heat to boiling, add salt and serve. This sauce heated with stewed okra makes a delightful omelet sauce, or side dish, or dressing for trumese, toast or rice. ★ 14 Old Fashioned Milk Gravy 1 pt. rich milk (part cream) 2–2½ tablespns. browned flour No. 1 Blend the flour with cold water or milk, stir into boiling milk, boil up and add salt. Or, put 1–1½ tablespn. of oil in a sauce pan; when just hot add the flour, then hot milk, stir until smooth and add salt. ★ 15 Sour Cream Gravy ½ cup sour cream 1 tablespn. flour ½–1 teaspn. browned flour boiling water salt Mix cream and flour, pour boiling water over, stirring constantly, to make of the desired consistency; boil thoroughly, add salt, serve. The gravy may be flavored. 16 Cream or White Sauce 2 tablespns. oil or melted butter (or 1 tablespn. solid butter) 1½ tablespn. flour
- 18. 1 pt. milk salt Follow directions for sauce with roux. Or, heat milk, without oil, in an oiled frying pan, to just boiling; add slowly, stirring, flour blended with water or milk. Boil up well, remove from fire, add salt. ¼–⅓ cream and ⅔ water may be used instead of milk. For vegetables the sauce should be thinner. A teaspoonful of sugar improves the flavor with carrots and turnips. ★ 17 Tomato Cream Sauce Especially suitable for mashed peas or sweet potatoes. Add ½ cup rich strained tomato and more salt to each pint of cream sauce. 18 Cream of Tomato Sauce 1 pt. strained tomato 1 tablespn. flour ¼ cup cream (½ cup if thin) 1 teaspn. salt Thicken boiling tomato, add cream, remove from fire, add salt. Do not add the salt before the cream. 19 Cream of Tomato Sauce—Sister Howard’s 1–1½ tablespn. butter finely-sliced onion 1–1½ tablespn. flour
- 19. 1 pt. tomato 2–3 tablespns. cream salt Simmer onion in butter without browning, add flour, hot tomato, cream and salt. CREAM SAUCE VARIATIONS 20 Mint Cream—Add chopped mint to cream sauce. Use for green peas, mashed dry green peas, poached or hard boiled eggs and other dishes. 21 Cream of Celery—Use water in which celery was cooked, with cream, or milk and oil or butter, for cream sauce, and add stewed celery. 22 Cream of Onion—Add stewed, crushed, boiled onions to cream sauce. Or, add cooked onions to roux in pan, then add milk. Or, simmer without browning, chopped raw onions in oil, before adding flour. 23 Cream of Parsley—Chopped parsley in cream sauce. 24 Cream of Spinach—Pour cream sauce gradually stirring, into macerated, cooked spinach; heat; strain through wire strainer if necessary. 25 Lavender—Finely-chopped, cooked purple cabbage in cream sauce. 26 Golden—Mashed or grated cooked carrots in cream sauce, with or without onion and garlic. 27 Brown Cream—Use 1–1½ (according to brownness) tablespn. browned flour in cream sauce recipe.
- 20. 28 Egg Cream—Add yolks of 2 eggs to each pint of cream sauce. 29 Egg Cream No. 2—1 tablespn. butter, 1 teaspn. flour, 1 cup milk, 2 beaten eggs, salt, 1–2 tablespns. lemon juice if desired, chopped parsley. 30 Egg Cream-non-starch—For stewed cucumbers, oyster plant, asparagus and carrots. To each pint of vegetables, ½ tablespn. butter, ½ cup thin cream or rich milk, yolk of 1 egg, salt. Richer cream may be used and butter omitted. Use the yolks of 3 eggs only for a pint of cream. 31 Egg—Add hard boiled eggs in dice or coarsely-chopped, to cream sauce. 32 Bread Sauce ⅓ cup fine dry bread crumbs (or ⅔–1 cup stale crumbs) 1 pt. dairy or nut milk salt Soak crumbs in half the milk in double boiler till soft; beat until smooth; add salt and the remainder of the milk, heat, strain through coarse strainer, if necessary. If the milk is not rich a little butter may be added just before serving. Browned coarse crumbs (fine croutons) may be sprinkled over the dish with which the sauce is served. Flavor sauce with onion, onion and sage, chives, celery salt, or onion and parsley, sometimes. 33 Bread and Bean Sauce—Sister Elsie’s
- 21. 1 cup mashed beans ¼–½ cup bread crumbs (from salt rising bread if you have it) 1½ cup rich milk 1 teaspn. flour salt 1 tablespn. butter if desired Milk from raw nut butter gives another sauce. 34 Drawn Butter 1½–2 tablespns. butter 1 tablespn. flour 1 cup boiling water salt Rub butter and flour together, pour boiling water over, heat to boiling, remove from fire and add salt; or, follow directions for sauce with roux. VARIATIONS OF DRAWN BUTTER 35 Cream—Use 1¼ cup milk instead of water in preceding recipe. 36 Tomato—Use ¼–½ cup of strained tomato, and water to make 1¼ cup, in drawn butter. Flavor with onion if desired. 37 Egg—Chopped or sliced hard boiled eggs in drawn butter. 38 Sour—½ to 1 tablespn. lemon juice to each cup of liquid in drawn butter. 39 Onion—Add crushed boiled onions to drawn butter. Use sometimes 1¼–1½ tablespn. browned flour No. 1, instead of white
- 22. flour. May simmer (without browning) sliced or chopped raw onion in butter before adding flour. 40 Drawn Butter Sauce Add ½ cup of cream to plain drawn butter. 41 Emerald Parsley Sauce Add 3–4 tablespns. chopped parsley to drawn butter of 1 pt. of water. 2 or 3 teaspns. lemon juice may be added, also a little mint and sugar sometimes. A nice way to prepare the parsley is to wash it well and boil 10 m. in salted water, drain, chop and bruise to a pulp. Milk with less flour may be used for the sauce. 42 Tarragon Sauce Substitute finely-chopped fresh tarragon for parsley in preceding recipe. Use a little lemon juice if desired. ★ 43 Sauce for Meat and Vegetable Pies Rub together 5 tablespns. oil or melted butter and 5 to 6 tablespns. of flour; add 1 qt. boiling water, boil well, add salt. Or, make as sauce with roux. Allow a few slices of onion to stand in sauce for 10 m., then strain and it is nice for the table for any use. 44 Gravy for Rhode Island Johnny Cakes
- 23. corn meal porridge, macaroni and rice. 1 tablespn. oil 1 teaspn. butter 1 level teaspn. browned flour 1 level teaspn. white flour ½ cup water salt a little powdered sage 45 Cream of Lentil Gravy For rice, macaroni or cutlets of corn meal porridge. 1 cup mashed lentils 1 cup rich milk or thin cream 1 teaspn. flour salt Thicken milk with flour blended with water and combine with lentils; heat. Add finely-sliced celery and chopped parsley for some dishes. 46 Nut and Lentil Gravy ½ cup lentils (large cupful after cooking) ¼–⅓ cup strained tomato ¼ tablespn. nut butter 1 cup water Mix nut butter with water and add with tomato to mashed lentils. Heat to boiling, strain through fine strainer, add salt.
- 24. 47 Swiss Lentil Gravy 1 cup mashed lentils 1–2 teaspns. browned flour slices of onion 1 teaspn. white flour salt Heat lentils, browned flour and onion together for 10 m. Thicken with white flour stirred smooth with water. Add salt, strain, reheat. 48 Vegetable Gravy 3 tablespns. chopped onion 3 tablespns. finely-slice celery 2 tablespns. grated carrot 1 clove garlic, crushed 1 large bay leaf 5 tablespns. oil 5 tablespns. white flour 1–2 teaspns. browned flour ½ cup strained tomato 3½ cups boiling water a trifle of thyme salt 1 tablespn. chopped parsley Simmer vegetables and bay leaf in oil for 10 m. Do not brown. Add brown and white flour, tomato and water; boil. Remove bay
- 25. leaf; add salt, thyme and parsley; serve. Celery tops may be used instead of sliced stalks. The gravy may be strained. 49 Olive Sauce 2 tablespns. olive oil 1 tablespn. chopped onion 1–1½ tablespn. flour 1 teaspn. browned flour 1 pt. water, milk, or raw nut butter milk (1 tablespn. raw nut butter cooked in water 20 m. to ½ hr.) 10–15 ripe olives 1–2 tablespns. lemon juice if desired Prepare sauce in the usual manner and add sliced or chopped olives just before serving. 50 Olive and Nut Butter Sauce For Rhode Island Johnny cakes, corn meal porridge, macaroni and potatoes. Make thin cream of roasted nut butter, boil up, add chopped or sliced ripe olives and salt if necessary. A little tomato may be used. For a cold sauce, stir nut butter smooth with tomato or water and add chopped olives. 51 Cream of Fresh Mushroom Sauce Cook chopped stems and imperfect mushrooms in salted water for 10 m. Add water. Thicken a little more than for an ordinary sauce.
- 26. Add a little heavy cream, heat. Mushrooms may be cooked for 20 m. in milk and butter in a double boiler or on back of range. 52 Mushroom and Asparagus Sauce Use asparagus liquor for part of the liquid in the preceding recipe and add a few cooked asparagus tips. 53 Boundary Castle (Fresh Mushroom) Sauce For timbales, mashed lentils, macaroni, rice, potatoes or toast, broiled trumese, croquettes, patties and corn meal porridge. 2 tablespns. oil 3 tablespns. chopped onion ½ tablespn. browned flour 2½ tablespns. white flour 2 tablespns. tomato ¾–1 teaspn. salt ¾–1 cup chopped mushrooms 1 tablespn. chopped parsley Simmer but do not brown onion in oil for 10 m., add browned and white flour mixed, then tomato, with water for thick sauce. Now add with their liquor, the mushrooms which have been cooked for 10 m. and water to make of the right consistency, with the salt and parsley. When served with timbales decorated with truffles, use juice of truffles in sauce.
- 27. 54 Italian (Dried Mushroom) Sauce 2 tablespns. butter and oil 2 tablespns. chopped onion 1 clove of garlic, crushed 1½–2 tablespns. flour mushroom liquor with hot rich milk to make 1 pt. ¼ cup dried mushrooms salt Heat oil, add onion and garlic, simmer, add flour, then liquid, and lastly the mushrooms which have been soaked for 2 hours, chopped, and cooked for 5 m. in the water in which they were soaked. Serve sometimes over split biscuit, on a platter, with slices of broiled trumese on top, sprinkled with chopped parsley. For variety, add 1 teaspn. browned flour and 2 tablespns. tomato to the sauce. For Italian Tomato Sauce, use ½ cup tomato instead of the mushrooms. 55 Canned Mushroom Sauce 2 tablespns. oil or butter 2 tablespns. onion, chopped 1 clove garlic, crushed 1½–2 tablespns. flour 2 teaspns. browned flour ¼ cup tomato a trifle of thyme a very little sage
- 28. ½ cup sliced, canned mushrooms 1 pt. liquid—water and mushroom liquor salt Proceed as in other similar recipes. ★ 56 Dried Mushroom Brown Sauce 3 level tablespns. butter 2 level tablespns. flour 2 level teaspns. browned flour ½ cup strong dried mushroom liquor 1½ cup milk salt May add a few chopped dried mushrooms cooked 5 m. after soaking 4–5 hours. A little lemon juice may be added if liked. ★ 57 Sauce Imperial 1 qt. stewed tomatoes 1 or 2 large bay leaves 2 large sprigs thyme (or ¼ teaspn. dry thyme) 1 tablespn. chopped onion ⅛ of a lemon, rind and all 2 tablespns. oil 2½ or 3 tablespns. flour salt Cook all except flour, oil and parsley together for 20 m. Strain, heat oil, add flour and the strained tomato mixture. Then add 1¼ to
- 29. 1½ teaspn. salt (or enough to destroy the acid taste of the tomato), and the parsley. ★ 58 Chili Sauce 4 qts. stewed tomatoes 2–3 pints finely-sliced onion 1 cup sugar 1¼ cup lemon juice 1¾–2¼ tablespns. salt 1½–2 tablespns. celery salt 4 large bay leaves ¼–½ teaspn. thyme Cook tomato, onion and bay leaf together until onions are tender; then add dry ingredients (which have been mixed together), and the lemon juice. Boil up well, put into jars and seal. Thyme and bay leaf may omitted. ★ 59 Tomato Catsup 2 qts. strained, stewed tomato 1 large head of celery 4 tablespns. sugar 4 teaspns. salt. Slice celery very fine, add with sugar and salt to the boiling tomatoes; cook until the celery is tender and the sauce rather thick. 60 Other Catsups
- 30. Very delightful sauces may be made by cooking a consommé, the nut French soup and other suitable soups down thick. 61 Peas and Carrot Sauce Add cooked carrots cut into dice or fancy shapes, and cooked green peas, to thickened white soup stock, p. 77. They may be added to cream sauce or drawn butter. 62 Pink Sauce Fruit color, or rich red beet juice in drawn butter or white sauce. Sauce may be flavored with onion, garlic and lemon juice or with celery. 63 Apple and Onion Sauce Simmer chopped onion in oil 5–10 m. Add thick slices of apple with salt and a very little water. Cover close; cook until apples are tender. Serve with broiled trumese or nutmese, or with omelets or scrambled eggs. 64 Another Apples in quarters, not pared, grated onion, a little tomato, sugar, salt and celery salt, water to cook apples tender. Rub through colander. 65 Currant Sauce 1 qt. currants
- 31. 1 large onion, sliced 1 teaspn. celery salt ½ teaspn. salt 2–3 tablespns. sugar ½ cup water Cook onion in water, with salt and sugar. When tender, add currants and celery salt; cook until currants are broken but not till the seeds are hard. Put into jars boiling hot. Seal. 66 Currant Sauce No. 2 1 qt. currants 1 small head celery—1 pt. finely sliced 3 or 4 tablespns. sugar ½ teaspn. salt 1 cup water Simmer all together until currants are broken. Seal in jars. Or, cook celery in salted water, add currants and sugar, and cook until currants are broken only. 67 Baked Gooseberry Sauce 1 pt. ripe gooseberries ½ cup sugar ½ cup water a little salt Put all into baking dish, cover close, bake about an hour.
- 32. 68 Jellied Chutney Sauce 1 pt. currant juice 1 pt. red raspberry juice 1 cup orange juice 3½ cups granulated sugar 1–1½ cup ground seeded raisins particles of thin yellow shavings of half an orange Make jelly and add a little at a time to raisins. Stir in orange rind and put into tumblers. Rind may be omitted. 69 Tomato Chutney 1 qt. sliced tomatoes 1 qt. sliced onions ¾ cup lemon juice 1 cup water 1 cup chopped raisins salt Cook all together 1½, hour. 70 Ripe Cucumber Chutney 1 qt. pared and seeded ripe cucumber in cubes ⅓ cup lemon juice ¾ cup sugar ⅔ teaspn. ground coriander seed ⅛–¼ teaspn. celery salt ½ cup seeded raisins
- 33. Soak cucumber in cold water over night, drain; cook with the sugar, raisins and part of the lemon juice until soft; add the other ingredients, heat well and seal in jars. 71 Apple and Green Tomato Chutney 2 qts. chopped tart apples 3 cups (1 lb.) seeded raisins 3–4 cups brown sugar 3–4 cups lemon juice 1–2 cups water 2 qts. chopped green tomatoes 1 large onion chopped ⅓–½ cup salt Grind tomatoes through food chopper, drain, pour cold water over and drain after 1 hr., mix all ingredients, let stand in stone jar over night. In the morning set jar in kettle of cold water with something underneath to keep it from the bottom of the kettle; heat to boiling, cook 6 hrs., stirring occasionally. Seal in jars. May cook carefully in preserving kettle on pad or ring. 72 Brother Coates’ Mother’s Chutney ¾ pt. lemon juice ¼ pt. water ¾ cup brown sugar 3–6 cloves of garlic 3 level tablespns. salt
- 34. ½ cup chopped onion and ¼ cup shallots or ¾ cup onion 1 pt. gooseberries (¾ pt. canned) ¾–1 pt. quartered apples—½ as many dried apples ¾ cup raisins Chop fruit fine, boil in ½ the lemon juice and water with the sugar. Chop onions, shallots and garlic fine, mix with salt and remaining lemon juice and water and add to boiling fruit. Cook well together and put into jars. 73 Mint Sauce 1 tablespn. chopped spearmint 1 tablespn. brown sugar 2 tablespns. lemon juice 2 tablespns. boiling water Pour boiling water over mint, add lemon juice and sugar and stir until sugar is dissolved. Do not heat sauce. Proportions of mint, sugar and lemon juice may be varied and water may be omitted. 74 Currant Mint Sauce Add chopped mint to melted currant jelly. The addition of particles of thin yellow rind of orange makes a variation. 75 Sauce Amèricaine Suitable for Brussels sprouts, cauliflower, breaded carrots or bean croquettes.
- 35. 2 tablespns. oil or oil and butter yolks of 2 eggs 1 tablespn. lemon juice ¼ teaspn. salt ¼–⅓ cup of hot water Cook in double boiler like custard, adding only a part of the water at first. A little less water may be used. For variety add chopped or sliced olives, or onion juice and parsley, or olives and onion. 76 Sauce for Breaded Carrots Cream the yolk of a hard boiled egg with a tablespn. of butter; place on back of range and add ½–1 tablespn. of lemon juice with water to make 2 tablespns., and salt. As soon as the mixture thickens, pour it over the carrots. 77 Sour Sauce for Carrot Timbale 1 tablespn. butter yolks of 3 eggs 2 tablespns. cream 1 cup boiling water 1½ tablespn. lemon juice ¼–½ teaspn. salt Mix creamed butter and beaten yolks of eggs with cream; pour boiling water over; cook in double boiler until thick. Remove from
- 36. fire, add lemon juice and salt. Serve at once. Excellent without lemon juice. 78 Lemon Butter Sauce Cream butter and work into it lemon juice to taste. Add chopped parsley, 1 tablespn. to each half cup of butter. A few chopped nuts may also be added. 79 Pickle for Beets, String Beans and Carrots 2 parts lemon juice, 1 part water, 1–1¼ part sugar, a trifle of salt or none; heat to boiling, pour over vegetables, drain off. Repeat twice. With string beans a little celery salt or finely-sliced celery may be used.
- 37. VEGETABLES “Upon leaving Eden to gain his livelihood by tilling the earth under the curse of sin, man received permission to eat also ‘the herb of the field.’” While vegetables are not, as some suppose, the chief article of a vegetarian diet, they form an important part of it, supplying the bulk so necessary to good digestion, as well as the mineral elements. One writer says, “Nearly all vegetables are blood purifiers; they dissolve other food and greatly assist digestion.” Suggestions Vegetables should be used soon after gathering, as they begin to ferment and lose their wholesomeness as well as flavors very shortly. As a rule put vegetables to cooking in boiling water, and bring to the boiling point again as quickly as possible. Cook green vegetables in salted water to preserve their shape and color. A lump of white sugar in the saucepan is said to preserve the color also, or a few drops of lemon juice, or charcoal tied in muslin. Onions and cabbage should be cooked in salted water. Cook roots and tubers in unsalted, and if possible soft water until tender or nearly so; then add the salt and let them boil up well. If roots have become withered soak them in water as nearly ice cold as possible, for three or four hours or over night, before cooking.
- 38. Soak cauliflower and loose heads of cabbage in cold (not salted) water for an hour or more. Drain and shake gently to dislodge insects, if any. Pare all vegetables except turnips, as thin as possible. Turnips should be pared inside the dark line encircling them, or they will have a strong taste. Parboiling leeks, onions, cabbage and old carrots renders them more digestible and more agreeable to some. All vegetables will require longer cooking at great altitude. Milk or cream of raw or steamed (not roasted) nut butter may be substituted for dairy milk or cream with nearly all vegetables. Many vegetables are delightful to the cultivated taste served plain with Brazil or other nuts. Thus we get the benefit of the fine delicate flavors in the different foods instead of covering them up with sauces and dressings. More elaborate dishes of vegetables are given among entrées. Artichokes—Globe Soak artichokes for several hours or over night, drain, cut stalks close, trim away the bottom leaves, clip the sharp points from the leaves or cut off the tops straight across. Boil in salted water, if possible with charcoal tied in piece of muslin, until tender enough for the leaves to draw out easily, ¾–1 hour. Remove from water carefully with flat wire beater or small skimmer. Drain upside down; serve whole or in halves or quarters, with cream or egg cream sauce, drawn butter or sauce Amèricaine poured around; or on a napkin on hot platter or chop tray and pass sauce with them. Serve cold with French dressing.
- 39. It is a good plan to tie a strip of muslin around each artichoke before boiling to hold it in shape, and to put an inverted plate upon them while cooking to keep them down. Artichokes—Jerusalem Wash and boil artichokes with the skins on until tender, 30–40 m. If they boil too long they may become tough. Drain, peel, and serve in rich cream sauce. They may be peeled before boiling. A still better way is to peel artichokes cut them into thick slices and boil 15–20 m., then drain thoroughly and serve in cream, cream of tomato or onion cream sauce. Not containing any starch, Jerusalem artichokes are suitable for salads, either cooked in slices and dried on a towel after draining, or used raw in thin slices. Asparagus Select green asparagus for the table, the short bleached stalks are tough and often bitter. Take care also that asparagus is fresh. The tops of stale asparagus have the odor of spoiled flesh meat and are not fit to use. If not just from the garden, asparagus should stand in cold water ½–1 hour before cooking. Wash thoroughly, dipping the heads up and down in a large quantity of water, shaking well to dislodge the sand. As the different parts of the stalk vary in tenderness, the best way to prepare and cook asparagus is to lay a handful of stalks on a vegetable board and holding it with the left hand, with a large sharp
- 40. knife cut off the tips about 1½ in. from the end, and if the next part is very tender, cut off 1 in. more to go with the tips. Then cut inch lengths of the next that is of about equal tenderness, and lastly, the remaining part of the stalk that is not tough. The tough part save to flavor soups or sauces, or, reject entirely. To cook, throw the third lot, that nearest the tough part, into boiling salted water, boil for 10 m., add the second lot, boil 10 m., throw in the top part and boil 10–15 m., or until tips are just tender. By this method the asparagus is all nice and tender and the tips are whole. When desiring to serve in longer pieces, lay on the board as before and cut 4 or 5 in. from the top (reserving the remaining part for soups or scallops). Tie into neat bundles with strips of muslin. Stand these bundles in rapidly boiling, salted water with the heads well out. Cook from 20 to 30 m., when the stalks will be tender and not decapitated. Asparagus is one of the vegetables that will not admit of many combinations; such only as develop and preserve its characteristic flavor are suitable. Asparagus—Cream or Butter Cook in short pieces as directed; drain or leave the water on (there should be but little); add without stirring a little heavy cream; bring just to the boiling point, remove from the fire, add more salt if necessary, shaking gently to dissolve it, and serve in vegetable dish with or without points of toast around the edge. Butter may be substituted for cream.
- 41. Asparagus—Egg Cream Sauce Lay cooked asparagus in small pieces on hot moistened toast of any desired shape, on tray or platter, and pour egg cream sauce, around. It may also be served the same with a nice rich cream sauce, or with either sauce in pastry crusts for Asparagus en Croustade. Asparagus—Drawn Butter On large, slightly moistened toast points on a platter, pile long pieces of asparagus cooked according to directions (enough for one serving on each piece of toast), the heads all one way, and put a generous spoonful of drawn butter on each. Or the sauce may be put on when serving. Asparagus—Sauce Amèricaine and Spinach Leaves Lay asparagus on hot platter with heads toward each end and stem ends just meeting in center; surround with border of salad leaves of spinach and place same across the asparagus where the stems meet. Serve leaves with asparagus, and pass sauce Amèricaine. String Beans—Cream, Nut or Dairy String beans should be gathered before the pods begin to show the shape of the bean much. To prepare, break the blossom end back and pull off the string from that side, then break the stem the other way and remove the string from that side. Wash beans well and if they have not been crisped before stringing, let them lie in cold (ice, if possible) water a
- 42. half hour or longer. Drain, take in handfuls on to the vegetable board and cut into ¾ in. lengths (cut diagonally instead of straight across when preferred). Throw into boiling salted water and boil until tender, 1–3 hours. Drain, saving the water for soups or to make drawn butter sometimes for the beans. Cover with cream, heat, remove from fire, add salt, serve. Cream from raw nut butter may be added to the beans about ½ hour before they are done instead of using dairy cream. Cream sauce of either nut or dairy milk may be served over beans on toast if desired. Wax and stringless beans are prepared and cooked the same except that young stringless beans have no strings. Any of the varieties may be cooked in whole pods when desired but will require a longer time for cooking. Flowering or scarlet runner beans are used for string beans when the pods are very young. String Beans—Nut and Tomato Bisque Sauce Prepare beans as above and cover with sauce 5, made of either raw or roasted nut butter. Shelled Green Beans Wash beans before shelling and not after, cook in boiling salted water until tender, the time varying according to the variety. Allow plenty of time as beans are richer in flavor if simmered or kept hot for some time after they are tender. They may be served with different sauces, but it seems too bad to spoil their delightful flavors with anything but salt, or a little
- 43. cream or butter, nut or dairy. Flowering Beans—Green The large pole beans with red and white blossoms have the richest flavor of all shelled beans. After shelling, put beans into cold water, let them heat slowly to the boiling point and boil 5–10 m. Drain, let cold water run over them in the colander. Return to the fire with boiling salted water and cook until tender, considerably longer than other shelled beans. Serve plain, or with a little cream poured over and shaken (not stirred) into them a few minutes before removing from the fire. If one has the time to hull these and Lima beans, it may be done. To Hull—Boil beans about half an hour (or until the skins are loosened) in unsalted water. Drain and slip the hulls off with the thumb and finger. Cook after hulling in double boiler or very gently on back of stove, adding seasoning before they are quite tender which will be in a much shorter time than with the hulls on. Beets Beets should be fresh, plump and firm. If slightly withered, they may be freshened by standing in cold water over night. But if much withered do not waste time and fuel in trying to cook them, as they will be bitter and tough with any amount of cooking. Use care in handling beets before cooking so as not to break the skins. If the skins are broken the flavor and sweetness of the beet will be lost in
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