Core Concepts of Accounting Information Systems 14th Edition Simkin Solutions Manual

Core Concepts of Accounting Information Systems
14th Edition Simkin Solutions Manual install
download
https://testbankfan.com/product/core-concepts-of-accounting-
information-systems-14th-edition-simkin-solutions-manual/
Download more testbank from https://testbankfan.com

We believe these products will be a great fit for you. Click
the link to download now, or visit testbankfan.com
to discover even more!
Core Concepts of Accounting Information Systems 14th
Edition Simkin Test Bank
information-systems-14th-edition-simkin-test-bank/
Edition Simkin Solutions Manual
Core Concepts Of Accounting Information Systems 12th
Edition Simkin Solutions Manual
Canadian 1st Edition SimKin Solutions Manual
information-systems-canadian-1st-edition-simkin-solutions-manual/

Core Concepts Of Accounting Information Systems 12th
Canadian 1st Edition SimKin Test Bank
information-systems-canadian-1st-edition-simkin-test-bank/
Accounting Information Systems 14th Edition Romney
Solutions Manual
https://testbankfan.com/product/accounting-information-
systems-14th-edition-romney-solutions-manual/
Accounting Information Systems 14th Edition Romney Test
Bank
https://testbankfan.com/product/accounting-information-
systems-14th-edition-romney-test-bank/

Core Concepts of Accounting Information Systems, 14th
Edition, by Simkin, Worrell and Savage
SM 9.1
Chapter 9
ACCOUNTING INFORMATION SYSTEMS
AND BUSINESS PROCESSES: PART II
Discussion Questions
9-1. Four data items that both payroll and personnel 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.
9-2. Payroll transactions for processing involves 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.
9-3. 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.
9-4. 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 just as important to a
business organization.
9-5. 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.
9-6. Lean practices may include:
• Consolidating production steps
• Having raw materials set up at hand to save time and increase productivity
• Moving presses to make production flow smoother

SM 9.2
• Finishing a product in one space rather than walking to another room for finishing
For examples, see Karen Kroll, “The Lowdown on Lean Accounting,” The Journal of
Accountancy (July 2004), pp. 69-76.
9-7. For examples, see Karen Kroll, “The Lowdown on Lean Accounting,” The Journal of
Accountancy (July 2004), pp. 69-76.
9-8. 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.
9-9. 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 pre-established 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.
9-10. Students might locate a number of different software solutions for this discussion
question. For example, we selected DavLong’s Eye Care Suite, powered by Medflow, an

SM 9.3
ophthalmology practice management solution: http://www.davlong.com/eye-care-suite/. This
particular solution is scalable and includes the following features:
• Billing
• Advanced Code Checking Software
• Accounts Receivable
• Electronic Payment Remittance
• Online Collections
• Refunds Module
• Advanced Scheduling
• Recall System
• Front Desk Imaging
9-11. 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:
“The Perfect Tax Office,” R. Scott & D. McClure, The Practical Accountant, August 2006, pp. 4-
14.
“Change Champions,” J. Berk, The Internal Auditor, April 2006, pp.64-68.
“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
9-12. 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 computing 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

SM 9.4
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
9-13. 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 (https://www.adp.com/)
• Deluxe Payroll (https://www.paycepayroll.com/)
9-14. Adoption of EMR or electronic medical records by physicians, healthcare organizations
and their related business associates is becoming a fact. As part of the American Recovery and
Reinvestment Act of 2009, physicians can receive up to $44,000 in Medicare incentive payments
beginning in 2011 for implementing EMR systems. Physicians must be able to demonstrate
“meaningful use.” The “meaningful use” standard is measured in stages. Stage 1 started in 2011
and ended in 2012. It required that providers meet 14 to 15 core requirements and choose five more
from a menu of 10 options. Some of these requirements include electronic file system for all
patients’ health records, medical billing system, and transcription services. Physicians had until the
end of 2014 to meet Stage 2.
Source: Electronic Medical Records Deadline: Penalties For Not Using EMR?
http://www.medicalrecords.com/physicians/electronic-medical-records-deadline#ixzz2tQlpazuY
As you might imagine there are a number of choices that students might identify for this problem.
For this problem, we selected Allegiance MD, and this software solution may be found at this site:
http://www.allegiancemd.com/index.php/PPC/medical-records-software?BING=1
The Allegiance MD software solution is "meaningful use" Stage 2 certified, and may be run on any
operating system and on an iPad. The standard features for this software include the following:
• Electronic Medical Record
• E-Prescription
• Evidence-based clinical knowledge
• E-Lab
• E-Fax
• Automated Transcriptionist
• Advanced Scheduling
• Medical Billing Software
• Electronic Statement
• Electronic Eligibility
• Electronic Claims & Remittance
• Claim Scrubbing
• Electronic Remittance Advice (E-Post)
• Dashboard

SM 9.5
• Electronic Appointment Reminder
• Patient Portal
• Artificial Intelligence
• Certified HIPAA Secure
9-15. An automated billing system could help this firm in several ways. First, by investing in
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 would help is by capturing more detail. A manual
system can only 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 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 individually or firm-wide); due date monitor;
calendar/contacts; integrated scheduling; client relations manager; credit card processing; and
others.

SM 9.6
Case Analyses
9-16. 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 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.
9-17. Hammaker Manufacturing II (Business Process Reengineering or Outsource)
1. Most likely, HMC would work on the manufacturing processes – or they might limit their
efforts to the inventory process first.
2. Students might locate a variety of sources that list reasons for outsourcing, such as global
pressures to cut costs, reduce capital expenditures, and 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)

SM 9.7
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 to analyze other business opportunities, analyze and improve 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 8 and 9 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 produce
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 #1. 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.

SM 9.8
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 they
need 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.
9-18. 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
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

SM 9.9
• 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

Exploring the Variety of Random
Documents with Different Content

The jolly men at Feckenham
Don’t count their goods as common men,
Their heads are full of silly dreams
From half-past ten to half-past ten,
They’ll tell you why the stars are bright,
And some sheep black and some sheep white.
The jolly men at Feckenham
Draw wages of the sun and rain,
And count as good as golden coin
The blossoms on the window-pane,
And Lord! they love a sinewy tale
Told over pots of foaming ale.
Now here’s a tale of Feckenham
Told to me by a Feckenham man,
Who, being only eighty years,
Ran always when the red fox ran,
And looked upon the earth with eyes
As quiet as unclouded skies.
These jolly men of Feckenham
One day when summer strode in power
Went down, it seems, among their lands
And saw their bean fields all in flower—
“Wheat-ricks,” they said, “be good to see;
What would a rick of blossoms be?”
So straight they brought the sickles out
And worked all day till day was done,
And builded them a good square rick
Of scented bloom beneath the sun.
And was not this I tell to you
A fiery-hearted thing to do?

THE TRAVELLER
When March was master of furrow and fold,
And the skies kept cloudy festival
And the daffodil pods were tipped with gold
And a passion was in the plover’s call,
A spare old man went hobbling by
With a broken pipe and a tapping stick,
And he mumbled—“Blossom before I die,
Be quick, you little brown buds, be quick.
“I ’ve weathered the world for a count of years—
Good old years of shining fire—
And death and the devil bring no fears,
And I ’ve fed the flame of my last desire;
I ’m ready to go, but I ’d pass the gate
On the edge of the world with an old heart sick
If I missed the blossoms. I may not wait—
The gate is open—be quick, be quick.”

All day long the traffic goes
In Lady Street by dingy rows
Of sloven houses, tattered shops—
Fried fish, old clothes and fortune-tellers—
Tall trams on silver-shining rails,
With grinding wheels and swaying tops,
And lorries with their corded bales,
And screeching cars. “Buy, buy!” the sellers
Of rags and bones and sickening meat
Cry all day long in Lady Street.
And when the sunshine has its way
In Lady Street, then all the grey
Dull desolation grows in state
More dull and grey and desolate,
And the sun is a shamefast thing,
A lord not comely-housed, a god
Seeing what gods must blush to see,
A song where it is ill to sing,
And each gold ray despiteously
Lies like a gold ironic rod.
Yet one grey man in Lady Street
Looks for the sun. He never bent
Life to his will, his travelling feet
Have scaled no cloudy continent,
Nor has the sickle-hand been strong.
He lives in Lady Street; a bed,
Four cobwebbed walls.
But all day long
A time is singing in his head
Of youth in Gloucester lanes. He hears
The wind among the barley-blades,
The tapping of the woodpeckers
On the smooth beeches thistle-spades

On the smooth beeches, thistle spades
Slicing the sinewy roots; he sees
The hooded filberts in the copse
Beyond the loaded orchard trees,
The netted avenues of hops;
He smells the honeysuckle thrown
Along the hedge. He lives alone,
Alone—yet not alone, for sweet
Are Gloucester lanes in Lady Street.
Aye, Gloucester lanes. For down below
The cobwebbed room this grey man plies
A trade, a coloured trade. A show
Of many-coloured merchandise
Is in his shop. Brown filberts there,
And apples red with Gloucester air,
And cauliflowers he keeps, and round
Smooth marrows grown on Gloucester ground,
Fat cabbages and yellow plums,
And gaudy brave chrysanthemums.
And times a glossy pheasant lies
Among his store, not Tyrian dyes
More rich than are the neck-feathers;
And times a prize of violets,
Or dewy mushrooms satin-skinned
And times an unfamiliar wind
Robbed of its woodland favour stirs
Gay daffodils this grey man sets
Among his treasure.
All day long
In Lady Street the traffic goes
By dingy houses, desolate rows
Of shops that stare like hopeless eyes.
Day long the sellers cry their cries,
The fortune-tellers tell no wrong
Of lives that know not any right,

And drift, that has not even the will
To drift, toils through the day until
The wage of sleep is won at night.
But this grey man heeds not at all
The hell of Lady Street. His stall
Of many-coloured merchandise
He makes a shining paradise,
As all day long chrysanthemums
He sells, and red and yellow plums
And cauliflowers. In that one spot
Of Lady Street the sun is not
Ashamed to shine and send a rare
Shower of colour through the air;
The grey man says the sun is sweet
On Gloucester lanes in Lady Street.

ANTHONY CRUNDLE
Here lies the body of
ANTHONY CRUNDLE,
Farmer, of this parish,
Who died in 1849 at the age of 82.
“He delighted in music.”
R. I. P.
And of
SUSAN,
For fifty-three years his wife,
Who died in 1860, aged 86.
Anthony Crundle of Dorrington Wood
Played on a piccolo. Lord was he,
For seventy years, of sheaves that stood
Under the perry and cider tree;
Anthony Crundle, R.I.P.
And because he prospered with sickle and scythe,
With cattle afield and labouring ewe,
Anthony was uncommonly blithe,
And played of a night to himself and Sue;
Anthony Crundle, eighty-two.
The earth to till, and a tune to play,
And Susan for fifty years and three,
And Dorrington Wood at the end of day ...
May providence do no worse by me;
Anthony Crundle, R.I.P.

MAD TOM TATTERMAN
“Old man, grey man, good man scavenger,
Bearing is it eighty years upon your crumpled back?
What is it you gather in the frosty weather,
Is there any treasure here to carry in your sack?”
. . . . . . . . . .
“I’ve a million acres and a thousand head of cattle,
And a foaming river where the silver salmon leap;
But I’ve left fat valleys to dig in sullen alleys
Just because a twisted star rode by me in my sleep.
“I’ve a brain is dancing to an old forgotten music
Heard when all the world was just a crazy flight of dreams,
And don’t you know I scatter in the dirt along the gutter
Seeds that little ladies nursed by Babylonian streams?
“Mad Tom Tatterman, that is how they call me.
Oh, they know so much, so much, all so neatly dressed;
I’ve a tale to tell you—come and listen, will you?—
One as ragged as the twigs that make a magpie’s nest.
“Ragged, oh, but very wise. You and this and that man,
All of you are making things that none of you would lack,
And so your eyes grow dusty, and so your limbs grow rusty—
But mad Tom Tatterman puts nothing in his sack.
“Nothing in my sack, sirs, but the Sea of Galilee
Was walked for mad Tom Tatterman, and when I go to sleep
They’ll know that I have driven through the acres of broad heaven
Flocks are whiter than the flocks that all your shepherds keep.”

FOR CORIN TO-DAY
Old shepherd in your wattle cote,
I think a thousand years are done
Since first you took your pipe of oat
And piped against the risen sun,
Until his burning lips of gold
Sucked up the drifting scarves of dew
And bade you count your flocks from fold
And set your hurdle stakes anew.
And then as now at noon you ’ld take
The shadow of delightful trees,
And with good hands of labour break
Your barley bread with dairy cheese,
And with some lusty shepherd mate
Would wind a simple argument,
And bear at night beyond your gate
A loaded wallet of content.
O Corin of the grizzled eye,
A thousand years upon your down
You’ve seen the ploughing teams go by
Above the bells of Avon’s town;
And while there’s any wind to blow
Through frozen February nights,
About your lambing pens will go
The glimmer of your lanthorn lights.

He was a man with wide and patient eyes,
Grey, like the drift of twitch-fires blown in June
That, without fearing, searched if any wrong
Might threaten from your heart. Grey eyes he had
Under a brow was drawn because he knew
So many seasons to so many pass
Of upright service, loyal, unabased
Before the world seducing, and so, barren
Of good words praising and thought that mated his.
He carved in stone. Out of his quiet life
He watched as any faithful seaman charged
With tidings of the myriad faring sea,
And thoughts and premonitions through his mind
Sailing as ships from strange and storied lands
His hungry spirit held, till all they were
Found living witness in the chiselled stone.
Slowly out of the dark confusion, spread
By life’s innumerable venturings
Over his brain, he would triumph into the light
Of one clear mood, unblemished of the blind
Legions of errant thought that cried about
His rapt seclusion: as a pearl unsoiled,
Nay, rather washed to lonelier chastity,
In gritty mud. And then would come a bird,
A flower, or the wind moving upon a flower,
A beast at pasture, or a clustered fruit,
A peasant face as were the saints of old,
The leer of custom, or the bow of the moon
Swung in miraculous poise—some stray from the world
Of things created by the eternal mind
In joy articulate. And his perfect mood
Would dwell about the token of God’s mood,
Until in bird or flower or moving wind
Or flock or shepherd or the troops of heaven
It sprang in one fierce moment of desire

To visible form.
Then would his chisel work among the stone,
Persuading it of petal or of limb
Or starry curve, till risen anew there sang
Shape out of chaos, and again the vision
Of one mind single from the world was pressed
Upon the daily custom of the sky
Or field or the body of man.
His people
Had many gods for worship. The tiger-god,
The owl, the dewlapped bull, the running pard,
The camel and the lizard of the slime,
The ram with quivering fleece and fluted horn,
The crested eagle and the doming bat
Were sacred. And the king and his high priests
Decreed a temple, wide on columns huge,
Should top the cornlands to the sky’s far line.
They bade the carvers carve along the walls
Images of their gods, each one to carve
As he desired, his choice to name his god....
And many came; and he among them, glad
Of three leagues’ travel through the singing air
Of dawn among the boughs yet bare of green,
The eager flight of the spring leading his blood
Into swift lofty channels of the air,
Proud as an eagle riding to the sun....
An eagle, clean of pinion—there’s his choice.
Daylong they worked under the growing roof,
One at his leopard, one the staring ram,
And he winning his eagle from the stone,
Until each man had carved one image out,
Arow beyond the portal of the house.
They stood arow, the company of gods,
Camel and bat, lizard and bull and ram,
The pard and owl dead figures on the wall

The pard and owl, dead figures on the wall,
Figures of habit driven on the stone
By chisels governed by no heat of the brain
But drudges of hands that moved by easy rule.
Proudly recorded mood was none, no thought
Plucked from the dark battalions of the mind
And throned in everlasting sight. But one
God of them all was witness of belief
And large adventure dared. His eagle spread
Wide pinions on a cloudless ground of heaven,
Glad with the heart’s high courage of that dawn
Moving upon the ploughlands newly sown,
Dead stone the rest. He looked, and knew it so.
Then came the king with priests and counsellors
And many chosen of the people, wise
With words weary of custom, and eyes askew
That watched their neighbour face for any news
Of the best way of judgment, till, each sure
None would determine with authority,
All spoke in prudent praise. One liked the owl
Because an owl blinked on the beam of his barn.
One, hoarse with crying gospels in the street,
Praised most the ram, because the common folk
Wore breeches made of ram’s wool. One declared
The tiger pleased him best,—the man who carved
The tiger-god was halt out of the womb—
A man to praise, being so pitiful.
And one, whose eyes dwelt in a distant void,
With spell and omen pat upon his lips,
And a purse for any crystal prophet ripe,
A zealot of the mist, gazed at the bull—
A lean ill-shapen bull of meagre lines
That scarce the steel had graved upon the stone—
Saying that here was very mystery
And truth, did men but know. And one there was
Who praised his eagle but remembering

Who praised his eagle, but remembering
The lither pinion of the swift, the curve
That liked him better of the mirrored swan.
And they who carved the tiger-god and ram,
The camel and the pard, the owl and bull,
And lizard, listened greedily, and made
Humble denial of their worthiness,
And when the king his royal judgment gave
That all had fashioned well, and bade that each
Re-shape his chosen god along the walls
Till all the temple boasted of their skill,
They bowed themselves in token that as this
Never had carvers been so fortunate.
Only the man with wide and patient eyes
Made no denial, neither bowed his head.
Already while they spoke his thought had gone
Far from his eagle, leaving it for a sign
Loyally wrought of one deep breath of life,
And played about the image of a toad
That crawled among his ivy leaves. A queer
Puff-bellied toad, with eyes that always stared
Sidelong at heaven and saw no heaven there,
Weak-hammed, and with a throttle somehow twisted
Beyond full wholesome draughts of air, and skin
Of wrinkled lips, the only zest or will
The little flashing tongue searching the leaves.
And king and priest, chosen and counsellor,
Babbling out of their thin and jealous brains,
Seemed strangely one; a queer enormous toad
Panting under giant leaves of dark,
Sunk in the loins, peering into the day.
Their judgment wry he counted not for wrong
More than the fabled poison of the toad
Striking at simple wits; how should their thought
Or word in praise or blame come near the peace
That shone in seasonable hours above

The patience of his spirit’s husbandry?
They foolish and not seeing, how should he
Spend anger there or fear—great ceremonies
Equal for none save great antagonists?
The grave indifference of his heart before them
Was moved by laughter innocent of hate,
Chastising clean of spite, that moulded them
Into the antic likeness of his toad
Bidding for laughter underneath the leaves.
He bowed not, nor disputed, but he saw
Those ill-created joyless gods, and loathed,
And saw them creeping, creeping round the walls,
Death breeding death, wile witnessing to wile,
And sickened at the dull iniquity
Should be rewarded, and for ever breathe
Contagion on the folk gathered in prayer.
His truth should not be doomed to march among
This falsehood to the ages. He was called,
And he must labour there; if so the king
Would grant it, where the pillars bore the roof
A galleried way of meditation nursed
Secluded time, with wall of ready stone
In panels for the carver set between
The windows—there his chisel should be set,—
It was his plea. And the king spoke of him,
Scorning, as one lack-fettle, among all these
Eager to take the riches of renown;
One fearful of the light or knowing nothing
Of light’s dimension, a witling who would throw
Honour aside and praise spoken aloud
All men of heart should covet. Let him go
Grubbing out of the sight of these who knew
The worth of substance; there was his proper trade.
A squat and curious toad indeed.... The eyes,

Patient and grey, were dumb as were the lips,
That, fixed and governed, hoarded from them all
The larger laughter lifting in his heart.
Straightway about his gallery he moved,
Measured the windows and the virgin stone,
Till all was weighed and patterned in his brain.
Then first where most the shadow struck the wall,
Under the sills, and centre of the base,
From floor to sill out of the stone was wooed
Memorial folly, as from the chisel leapt
His chastening laughter searching priest and king—
A huge and wrinkled toad, with legs asplay,
And belly loaded, leering with great eyes
Busily fixed upon the void.
All days
His chisel was the first to ring across
The temple’s quiet; and at fall of dusk
Passing among the carvers homeward, they
Would speak of him as mad, or weak against
The challenge of the world, and let him go
Lonely, as was his will, under the night
Of stars or cloud or summer’s folded sun,
Through crop and wood and pastureland to sleep.
None took the narrow stair as wondering
How did his chisel prosper in the stone,
Unvisited his labour and forgot.
And times when he would lean out of his height
And watch the gods growing along the walls,
The row of carvers in their linen coats
Took in his vision a virtue that alone
Carving they had not nor the thing they carved.
Knowing the health that flowed about his close
Imagining, the daily quiet won
From process of his clean and supple craft,
Those carvers there, far on the floor below,
Would haply be transfigured in his thought

Into a gallant company of men
Glad of the strict and loyal reckoning
That proved in the just presence of the brain
Each chisel-stroke. How surely would he prosper
In pleasant talk at easy hours with men
So fashioned if it might be—and his eyes
Would pass again to those dead gods that grew
In spreading evil round the temple walls;
And, one dead pressure made, the carvers moved
Along the wall to mould and mould again
The self-same god, their chisels on the stone
Tapping in dull precision as before,
And he would turn, back to his lonely truth.
He carved apace. And first his people’s gods,
About the toad, out of their sterile time,
Under his hand thrilled and were recreate.
The bull, the pard, the camel and the ram,
Tiger and owl and bat—all were the signs
Visibly made body on the stone
Of sightless thought adventuring the host
That is mere spirit; these the bloom achieved
By secret labour in the flowing wood
Of rain and air and wind and continent sun....
His tiger, lithe, immobile in the stone,
A swift destruction for a moment leashed,
Sprang crying from the jealous stealth of men
Opposed in cunning watch, with engines hid
Of torment and calamitous desire.
His leopard, swift on lean and paltry limbs,
Was fear in flight before accusing faith.
His bull, with eyes that often in the dusk
Would lift from the sweet meadow grass to watch
Him homeward passing, bore on massy beam
The burden of the patient of the earth.
His camel bore the burden of the damned,
B i t ith l t l th

Being gaunt, with eyes aslant along the nose.
He had a friend, who hammered bronze and iron
And cupped the moonstone on a silver ring,
One constant like himself, would come at night
Or bid him as a guest, when they would make
Their poets touch a starrier height, or search
Together with unparsimonious mind
The crowded harbours of mortality.
And there were jests, wholesome as harvest ale
Of homely habit, bred of hearts that dared
Judgment of laughter under the eternal eye:
This frolic wisdom was his carven owl.
His ram was lordship on the lonely hills,
Alert and fleet, content only to know
The wind mightily pouring on his fleece,
With yesterday and all unrisen suns
Poorer than disinherited ghosts. His bat
Was ancient envy made a mockery,
Cowering below the newer eagle carved
Above the arches with wide pinion spread,
His faith’s dominion of that happy dawn.
And so he wrought the gods upon the wall,
Living and crying out of his desire,
Out of his patient incorruptible thought,
Wrought them in joy was wages to his faith.
And other than the gods he made. The stalks
Of bluebells heavy with the news of spring,
The vine loaded with plenty of the year,
And swallows, merely tenderness of thought
Bidding the stone to small and fragile flight;
Leaves, the thin relics of autumnal boughs,
Or massed in June....
All from their native pressure bloomed and sprang
Under his shaping hand into a proud
And governed image of the central man,—
Their moulding charts of all his travelling

Their moulding, charts of all his travelling.
And all were deftly ordered, duly set
Between the windows, underneath the sills,
And roofward, as a motion rightly planned,
Till on the wall, out of the sullen stone,
A glory blazed, his vision manifest,
His wonder captive. And he was content.
And when the builders and the carvers knew
Their labour done, and high the temple stood
Over the cornlands, king and counsellor
And priest and chosen of the people came
Among a ceremonial multitude
To dedication. And, below the thrones
Where king and archpriest ruled above the throng,
Highest among the ranked artificers
The carvers stood. And when, the temple vowed
To holy use, tribute and choral praise
Given as was ordained, the king looked down
Upon the gathered folk, and bade them see
The comely gods fashioned about the walls,
And keep in honour men whose precious skill
Could so adorn the sessions of their worship,
Gravely the carvers bowed them to the ground.
Only the man with wide and patient eyes
Stood not among them; nor did any come
To count his labour, where he watched alone
Above the coloured throng. He heard, and looked
Again upon his work, and knew it good,
Smiled on his toad, passed down the stair unseen
And sang across the teeming meadows home.

ELIZABETH ANN
This is the tale of Elizabeth Ann,
Who went away with her fancy man.
Ann was a girl who hadn’t a gown
As fine as the ladies who walk the town.
All day long from seven to six
Ann was polishing candlesticks,
For Bishops and crapulous Millionaires
To buy for their altars or bed-chambers.
And youth in a year and a year will pass,
But there’s never an end of polishing brass.
All day long from seven to six—
Seventy thousand candlesticks.
So frail and lewd Elizabeth Ann
Went away with her fancy man.
You Bishops and crapulous Millionaires,
Give her your charity, give her your prayers.

THE COTSWOLD FARMERS
Sometimes the ghosts forgotten go
Along the hill-top way,
And with long scythes of silver mow
Meadows of moonlit hay,
Until the cocks of Cotswold crow
The coming of the day.
There’s Tony Turkletob who died
When he could drink no more,
And Uncle Heritage, the pride
Of eighteen-twenty-four,
And Ebenezer Barleytide,
And others half a score.
They fold in phantom pens, and plough
Furrows without a share,
And one will milk a faery cow,
And one will stare and stare,
And whistle ghostly tunes that now
Are not sung anywhere.
The moon goes down on Oakridge lea,
The other world’s astir,
The Cotswold farmers silently
Go back to sepulchre,
The sleeping watchdogs wake, and see
No ghostly harvester.

There is an old woman who looks each night
Out of the wood.
She has one tooth, that isn’t too white.
She isn’t too good.
She came from the north looking for me,
About my jewel.
Her son, she says, is tall as can be;
But, men say, cruel.
My girl went northward, holiday making,
And a queer man spoke
At the woodside once when night was breaking,
And her heart broke.
For ever since she has pined and pined,
A sorry maid;
Her fingers are slack as the wool they wind,
Or her girdle-braid.
So now shall I send her north to wed,
Who here may know
Only the little house of the dead
To ease her woe?
Or keep her for fear of that old woman,
As a bird quick-eyed,
And her tall son who is hardly human,
At the woodside?
She is my babe and my daughter dear,
How well, how well.
Her grief to me is a fourfold fear,
Tongue cannot tell.
And yet I know that far in that wood
A bli b

Are crumbling bones,
And a mumble mumble of nothing that’s good,
In heathen tones.
And I know that frail ghosts flutter and sigh
In brambles there,
And never a bird or beast to cry—
Beware, beware,—
While threading the silent thickets go
Mother and son,
Where scrupulous berries never grow,
And airs are none.
And her deep eyes peer at eventide
Out of the wood,
And her tall son waits by the dark woodside
For maidenhood.
And the little eyes peer, and peer, and peer;
And a word is said.
And some house knows, for many a year,
But years of dread.

Core Concepts of Accounting Information Systems 14th Edition Simkin Solutions Manual

More Related Content

Similar to Core Concepts of Accounting Information Systems 14th Edition Simkin Solutions Manual (20)

Recently uploaded (20)

Core Concepts of Accounting Information Systems 14th Edition Simkin Solutions Manual