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Solution Manual for Accounting Concepts and
Applications 11th Edition by Albrecht
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CHAPTER 1
DISCUSSION QUESTIONS
1. The three functions of an accounting system
are to (1) analyze transactions, (2) handle
routine bookkeeping tasks, and (3) structure
information so it can be used to evaluate the
performance and health of a business.
2. The objective of decision making is to de-
termine an appropriate course of action. The
essential elements in the decision-making
process generally include the following:
problem identification, accumulation and
analysis of facts, consideration of alternative
courses of action, formulation of a judgment,
and action. Accounting assists in this proc-
ess by providing and interpreting many of
the facts (the financial data) to be consid-
ered in making decisions.
3. Many personal decisions involve the use of
accounting data. Some examples of student-
related decisions follow:
a. Whether to borrow money from a uni-
versity or from a bank for tuition assis-
tance.
b. Whether to buy or lease a car.
c. Whether to rent or to buy a house while
going to school.
d. Whether to invest $200 on an elaborate
dinner date.
e. Whether to put a new set of tires on the
car for a spring vacation trip.
f. Whether to invest summer earnings in
certificates of deposit or in the stock
market.
g. Whether to trade in the 10-speed bicycle
on a new 21-speed model.
h. Whether to buy a season ski pass or
pay as you go.
i. Whether to eat at the cafeteria or at
home.
j. Whether to pay cash for a new stereo or
to purchase it on a time contract.
k. Whether to purchase a laptop computer
for schoolwork.
l. Whether to go to a private or a state
school, given different tuition and other
cost structures.
m. Whether to live in the dormitory or
commute to school.

or in part.
Obviously, this list is not exhaustive. Fur-
thermore, selecting from among these alter-
natives—like making most decisions—
involves many factors besides accounting
considerations.
4. The term “business” refers to the general
process of producing or distributing goods or
providing services. It also may refer to an
entity that has been organized to earn a profit.
5. Accounting is considered the “language of
business” because it provides the means of
accumulating, measuring, and recording the
successes and failures of business opera-
tions. Accounting also provides a mecha-
nism for communicating the financial results
of businesses to the decision makers (e.g.,
investors, creditors, managers, government,
labor unions, etc.).
6. Internal and external users of accounting
information have similar needs in that both
groups are required to make financial deci-
sions. Managers (internal users) are re-
quired to make many day-to-day decisions
in running their organizations; they generally
need more detailed and more timely infor-
mation. The information supplied to manag-
ers can be in any form that fits the specific
questions and circumstances facing the
manager. Investors and creditors, the pri-
mary external users, need summarized data
to assist in making investing and lending de-
cisions. The information supplied to external
users should follow generally accepted ac-
counting principles (GAAP) so that the in-
formation is consistent and comparable and,
therefore, more useful for decision making.
7. Generally accepted accounting principles
(GAAP) are accounting standards recog-
nized by the accounting profession and the
business community. These standards must
be followed when preparing financial state-
ments for external users. Only when con-
cepts and principles prove useful over time
are they incorporated into GAAP.
1

or in part.
2 Chapter 1
Currently, the Financial Accounting Stan-
dards Board (FASB) issues Statements of
Financial Accounting Standards (SFAS) and
Interpretations of SFAS after extensive re-
view and discussion with groups involved in
preparing and using external reports.
The purpose of GAAP is to ensure consis-
tent application of accounting principles in
preparing external financial reports. Thus,
GAAP allows comparability among firms and
provides users of external reports with the
foundation for sound decision making.
8. Financial reports are prepared primarily for
external users, mainly investors and credi-
tors. It is important that the financial reports of
different companies be based on the same
set of generally accepted accounting
principles (GAAP) so that the results are
comparable. Thus, investors can choose
from among several companies the ones in
which they wish to invest, and lenders can
select those entities that they feel are credit-
worthy. If there were no general guidelines
upon which financial reports were based, the
reports of companies would likely be so dif-
ferent that comparisons and meaningful
analysis of company results would be im-
possible.
9. The Securities and Exchange Commission
(SEC) holds legal authority to set accounting
standards. The SEC, however, delegates its
authority to the Financial Accounting Stan-
dards Board (FASB). The SEC can, at any
time, take over the accounting standard-
setting process.
The Internal Revenue Service (IRS) moni-
tors businesses to see if they are in compli-
ance with its rules and regulations, which may
or may not coincide with generally accepted
accounting principles (GAAP).
10. When different countries have different
accounting standards, the ability to compare
financial statements across countries be-
comes extremely difficult. Some countries
prohibit certain accounting procedures, while
other countries allow a wide variety of ac-
counting alternatives. As a potential inves-
tor, these differences make the comparabil-
ity of results increasingly difficult. As the
president of a multinational company, you
would have difficulty comparing your com-
pany’s performance to the performance of
foreign competitors who report using differ-
ent accounting standards.
11. Accountants are responsible to the public
and the companies that they work for to en-
sure that financial statements are in accor-
dance with GAAP and are reported in an
unbiased manner. Thus, accountants must
maintain the reputation of being ethical to
meet their professional responsibilities.
12. No. Although the role of accountants may
change in the future, the need for judgment,
which is provided by accountants, will not
decrease. While technology has aided ac-
countants in the everyday bookkeeping
tasks, computers cannot analyze and inter-
pret financial information as an accountant
can. In the future, accountants could be re-
quired to perform all the financial tasks for a
business. These include tax preparation,
auditing, and financial planning.
13. Accounting is necessary to make wise fi-
nancial decisions. Almost without exception,
everyone will be faced with some type of
decision requiring financial analysis. Ac-
counting provides the needed tools to make
sound decisions. Furthermore, in selecting
investments, working within the business
environment, and budgeting for a house-
hold, accounting concepts can prove very
useful.

or in part.
3
Chapter 1
EXERCISES
Note: Because Chapter 1 is fairly general and is intended to be a brief introduc- tion
to important accounting concepts, these exercises can be used most effec- tively
to initiate class discussion.
E 1–1 (LO1) The Role and Importance of Accounting
Every organization, regardless of its size or purpose, should have a means of
monitoring its activities and measuring how well it is accomplishing its objec- tives.
Accounting provides such a mechanism by helping organizations to determine
the optimal use of resources and to analyze the costs and benefits of decision
alternatives. Accounting helps a retailer make such decisions as which lines of
clothing to carry and what prices to charge. Numerous other examples are possible.
E 1–2 (LO1) Bookkeeping Is Everywhere
Bookkeeping is “the preservation of a systematic, quantitative record of an activ-
ity.” As such, bookkeeping is applied in many settings, not just in maintaining fi-
nancial records. This point is illustrated with the following examples:
a. Your college English class. Even though most English professors claim that
the only numbers they ever look at are on the bottoms of the pages of the
books they read, they must use numbers to record performance on assign-
ments and papers in order to fairly assign final grades.
b. The National Basketball Association. The NBA—and sports in general—is a
record keeper’s delight. Official statisticians record every turnover, every as-
sist, every foul, every three-point attempt, etc. In addition, with teams always
struggling to sign key players and still remain under the “salary cap,” the most
valuable player in the franchise is often the accountant.
c. A hospital emergency room. Most emergency rooms have a status board
where the status of the patient in each room is posted. This ensures that
everyone can easily see where the high-risk patients are so that they can be
given priority treatment. In addition, when you receive your bill from the
emergency room, you realize that someone has been doing a lot of book-
keeping.
d. Jury selection for a major murder trial. Juror pools typically come from lists
of registered voters. That list must be maintained, a random selection must
be made, and the potential jurors must be tracked as they report for jury
duty. The rival lawyer teams also study all potential jurors and rank them as
to how sympathetic each might be to the team’s legal arguments.

4 Chapter 1
or in part.
E 1–2 (LO1) (Concluded)
e. Four college roommates on a weekend skiing trip. Even among friends, bills
must be settled up. Not every bill can be equally split at the time of pay- ment—
convenience store cashiers don’t like four people coming in, each paying for
one-fourth of a tank of gas. So, someone must track who pays for what during
the skiing trip so that a fair settlement can be reached at the end of the trip.
E 1–3 (LO1) Accounting Information and Decision Making
The following items of information are typical of those that would help in deciding
which types of computer to sell and in determining the profitability of Automated
Systems, Inc.:
1. The number of computers and related equipment sold during a period (for
example, a month).
2. The selling prices and costs of the items sold.
3. The number of items purchased for sale during a period and the quantity of
units remaining on hand at the end of the period.
4. The amount of office supplies used during the period and their cost.
5. The amounts paid for employee wages, rent, utilities, advertising, and mis-
cellaneous items.
6. The amount of cash or other items personally invested in the business.
In addition to the above information, which is related to the general business ac-
tivities of Automated Systems, Inc., you also would want to collect specific infor-
mation concerning (1) comparative costs of the Apple and Windows-based per-
sonal computers, (2) expected number of sales of both products, (3) comparative
sales prices of the two computers, and (4) any additional costs that may have to
be paid or savings that may result in switching from one computer line to the other.
Other information, such as the impact of consumer preferences, also would
have to be analyzed. Accounting provides only part of the information needed for
making business decisions, but it is an important part.
E 1–4 (LO1) Allocation of Limited Resources
Accounting information will tell you the financial results of your company. The fol-
lowing steps will help you identify and determine how to efficiently allocate the com-
pany’s limited resources:
x Identify and value the limited resources in your business.
x Evaluate past performance of business activities for successes and fail-
ures.
x Prepare budgets that will express your desires and goals for the company
in quantitative terms.

or in part.
5
Chapter 1
E 1–4 (LO1) (Concluded)
x Set financial goals, both short term and long term.
x Examine current expenses to ascertain where costs can be reduced.
x Analyze current operations to decide which business activities are most
profitable.
x Determine if a different investment would be more profitable.
E 1–5 (LO2) Users of Financial Information
These groups or individuals would be interested in a firm’s financial statements
for the following reasons:
a. Current stockholders have already invested in the firm, and with the financial
statements, they can analyze the firm’s performance and evaluate whether
their investment has been a good one.
b. Creditors are interested in the firm’s performance because they have loaned
money to the firm. They need to review the financial statements to see if the
firm is performing well enough to repay the loan.
c. Management needs to see what areas of the business the firm needs to im-
prove upon. Management can also see if the firm has met operational goals for
the last period.
d. Prospective stockholders need to review the financial statements to deter-
mine whether they want to invest their money in the firm.
e. The tax filings made with the Internal Revenue Service are prepared using a
different set of rules from those used in preparing the financial statements.
However, the IRS may make a comparison between the tax filing and the fi-
nancial statements to detect unusual or extreme differences suggesting the
underpayment of taxes.
f. The SEC ensures that financial statements have been evaluated by inde-
pendent external auditors. The SEC also identifies problem accounting areas
in which the SEC staff may do additional checking.
g. The firm’s major labor union would want to make sure that the employees of
the firm are being treated fairly and that the company is conducting business
in an appropriate manner.

or in part.
6 Chapter 1
E 1–6 (LO2) Structuring Information for Use in Evaluation
With some additional record-keeping procedures, the information from the con-
venience store cash register can be used to generate all sorts of useful data for
managing the store. Some examples are as follows:
x Product category. If each sale were identified by the type of product sold
(e.g., gasoline, food, refrigerated product), then the manager of the store
could know what types of items were selling the best.
x Timing of sale. Each sale could also be identified by time of day and day of
the week. This information could be used to determine whether the store was
open for the optimal number of hours per day and whether extra staff were
needed on certain days at certain times.
x Salesclerk. The store manager could determine whether certain clerks were
influencing sales, either positively or negatively. For example, the de-
meanor of some clerks may discourage customers who purchase gasoline
from entering the store and making additional purchases of food and snacks.
x Specific products. With a more elaborate system, the convenience store
could track each item sold. This information could be used to determine
when inventory restocking purchases need to be made. In addition, the store
manager could use this information to place the best-selling products in
high-visibility locations within the store.
E 1–7 (LO2) Investing in the Stock Market
In any bookstore, you can find numerous books devoted to this very question—
how to identify companies that will have high rates of return. Here are some basic
accounting concepts that will help you analyze a company’s future stock per-
formance.
x Past and present stock performance
x Net earnings
x Cash flows (i.e., positive or negative)
x Total revenues
x Dividends (i.e., increasing, decreasing, nonexistent, etc.)
x Total debt outstanding and respective interest rates
x Total assets
x Price-earnings ratio (average market price of stock divided by net income
per share)
As your understanding of accounting increases, you will realize that there are
hundreds of ways to predict a company’s stock performance, but none of them
are 100% effective. Good luck in your future stock market endeavors.

or in part.
7
Chapter 1
E 1–8 (LO2) Management versus Financial Accounting
Management accounting is concerned primarily with providing information to
managers, those who work inside the organization and who are responsible for
directing and controlling its operations. Internal reports are used in management
accounting to provide management with the necessary information to run the
day-to-day business operations. Since management has control over the ac-
counting system, these internal reports are tailored to meet the specific needs of
management and will vary considerably among businesses.
Financial accounting is concerned with developing and communicating financial
information to external users (i.e., stockholders, creditors, regulatory agencies, and
others outside the organization). These external users need assurance that the
financial information has been prepared using a common set of ground rules. To
provide this assurance to external users, financial accounting provides infor-
mation in the form of external financial reports prepared according to generally
accepted accounting principles.
Although management and financial accounting are two different fields of ac-
counting, the following similarities exist between them:
1. Both rely on the accounting information system to generate information.
2. Both focus on providing information for decision making. The decision mak-
ers who receive this information are different—some being external to the firm
and some being internal—but the need for information to make wise and timely
decisions is the same.
E 1–9 (LO2) The Role of the SEC
The advantage to the accounting profession of being allowed to govern itself is
its ability to select individuals with a knowledge of the field of business and ac-
counting. If the government were determining accounting rules, political appoint-
ees who know little about accounting might be setting the rules. The individuals on
the FASB have spent their entire business lives working in accounting and
business and have developed a keen understanding of how accounting rules af-
fect business practice. Such knowledge and understanding are invaluable in
evaluating the effects of certain accounting rules.
On the other hand, if the SEC chose to establish all accounting rules, it would
have the ability to dictate how rules would be followed. Similar to the IRS, the
SEC could enforce a strict code. A lack of adherence to the SEC’s rules could re-
sult in penalties and jail time. The SEC has recognized that the private sector has
a competitive advantage in understanding accounting and standard setting. For the
time being, it has elected to leave well enough alone.

or in part.
8 Chapter 1
E 1–10 (LO2) Why Two Sets of Books?
GAAP and IRS rules are different because they apply to different types of reports.
GAAP rules apply to financial reports. GAAP ensures that all companies’ report-
ing procedures are the same so they can be easily compared. The purpose of fi-
nancial reporting is to provide users with information to improve their decisions.
IRS rules, however, are used for income tax purposes only. They are completely
different from GAAP because they do not deal with preparing financial reports.
IRS rules are designed to raise revenue for the government. Such rules have a
different objective than GAAP.
E 1–11 (LO2) Career Opportunities in Accounting
Since accounting is the “language of business,” your mother should take comfort
in knowing that you know how to speak another language. With a knowledge of
accounting, you are prepared to seek employment in many different areas within
the business world. Since all aspects of business have some cost or profit ele-
ment, your knowledge of how these costs or profits are accounted for will provide
you with an advantage. In addition to working in for-profit organizations, ac-
countants are in demand in government and not-for-profit agencies as well.
In addition, tell your mom that not all those who graduate with a degree in ac-
counting seek employment as accountants. Many use their degree in accounting
as background for a master’s or PhD degree. Examples of areas of graduate
study include an MBA degree, a law degree, and a master’s degree in accounting.
E 1–12 (LO3) Differences in Accounting across Borders
The financial statements of a company from, for example, the United Kingdom
may not be comparable with the financial statements of a company from the United
States. As an example, many companies in the United States use some form of
LIFO, while that method of accounting is not used very often in the United Kingdom.
A straightforward comparison of the operating results of these two companies
would be ill-advised as it would be like comparing apples and or- anges. For the
comparison to be meaningful, similar accounting methods should be used. In the
United States, many companies provide notes to the financial statements that detail
what the results would be if alternative accounting methods were used.
In addition to the problems caused by the availability of different accounting
methods, different business environments can make it difficult to compare com-
panies. Companies in Russia operate in a completely different business environ-
ment than do companies in the United States. These differences must also be fac-
tored in when evaluating companies across borders.

or in part.
9
Chapter 1
E 1–13 (LO3) Ethics in Accounting
This exercise should provide the basis for discussing several aspects of ethics.
Students likely will have different points of view.
The authors believe that ethics can be “taught,” although probably not in the
same way that we teach history or math. A student’s sense of ethics develops
over time. The way people approach and deal with ethical issues seems to be af-
fected by life experiences, including formal education.
The authors have tried to expose students to some ethical considerations in ac-
counting by incorporating ethical issues in several of the end-of-chapter cases
throughout the textbook. Hopefully, these materials, and the discussion of them,
will increase students’ awareness of the ethical dimensions of accounting.
E 1–14 (LO3) Challenges to the Accounting Profession
The accounting profession faces several challenges. Among them are (1) in-
creased competition for clients, (2) increased number of malpractice lawsuits, (3)
escalating costs of insurance, (4) greater difficulty in recruiting bright young tal-
ent to the profession, (5) the possibility of increased government regulation of
accounting, (6) problems associated with international operations, and (7) ethical
considerations of business decisions. While it is clear that the environment in
which accounting operates is complex and dynamic, and that these challenges
are real, many within the profession still feel that the future is bright.
E 1–15 (LO4) Why Do I Need to Know Accounting?
Your friend will find that he needs accounting sooner than he thinks. He will need
a knowledge of accounting to complete his tax returns. He will be required to
have a complete financial history should he ever elect to expand his business
and need to borrow funds. He will need accounting information to determine if he
is covering his costs and providing to himself a fair return. Your friend will cer-
tainly need a knowledge of revenues and expenses to measure his success. In
addition, he will need a record of his obligations and the amounts owed to him.
Every business manager finds out rather quickly that accounting information is
very valuable.

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or in part.
10 Chapter 1
ANALYTICAL ASSIGNMENTS
AA 1–16 To Lend or Not To Lend—That Is the Question
Discussion
Sam needs several pieces of information to determine whether to give Bill the loan. First, he would need
to see a listing of Bill’s assets and liabilities. Examples of these would include a list of all of Bill’s property
and equipment needed to run the ranch, the cash that he has, money other people owe him, the debts he
owes, and any investments that he has made. Second, Sam would want to see evidence of Bill’s income
from the Mountain Meadow Ranch. Bill would need to bring his receipts and tax returns to show evidence
of income. Third, Sam would want to see documentation of the inflows and outflows of Bill’s bank ac- counts
and the monthly payments that Bill has to make. These records would give Sam an idea of where Bill’s
money is coming from, where it is going, and whether he will have enough money in the future to repay the
loan.
Bill should compile the pieces of information listed above and determine if he has been successful in his
business thus far. Bill should see if he is operating at a profit or at a loss. If he is operating at a loss, he
should determine how he plans to turn things around and therefore be able to repay the loan. Bill should
anticipate the questions Sam is sure to ask and be prepared with data to support his answers to those
questions.
AA 1–17 Information Needs to Remain Competitive
Discussion
AMD would want to look at the financial statements of other computer companies, such as Intel, to see what
they are doing differently. An analysis of competitors’ statements may show AMD that certain areas of the
computer industry are more successful than others. AMD would also want to look at its own financial
statements and identify the areas that are most successful, as well as those that are less successful. AMD
may want to consider focusing its energy on the most successful segments.
AMD could also conduct market research to see why computer manufacturers are selecting Intel chips over
AMD chips. From this research, it could determine what improvements should be made.
AA 1–18 We Don’t Have Time for Good Accounting!
Discussion
Your sister is correct in recognizing the importance of continuing to develop the most important part of her
business, which is new products and new people. However, one of those new people should be a trust-
worthy accountant. New, successful businesses often make the mistake of assuming that the initial period
when they are swimming in cash and profits will last forever. It won’t. As the business expands, there will
be a greater need for managing the payroll, systematically paying the bills, preparing forecasts and budg-
ets, and generating performance evaluations. Only by carefully laying the groundwork for a useful ac-
counting system can a successful new business mature into a successful old business.

or in part.
11
Chapter 1
AA 1–19 You Decide: How much education is necessary for an accountant?
Judgment Call
Issues to be discussed with this question are:
1. Certainly, computers and technology have replaced much of the procedural work that accountants used
to do—preparing manual tax returns, making journal entries, posting to ledgers, etc.
2. No matter how much technology develops, there will always be a need for individuals who can design
systems, interpret results, provide financial insight into decision making, perform planning, audit sys-
tems, and do other tasks requiring analytical skills. Today, accountants are an integral part of man-
agement teams. With knowledge of financial data, better management decisions can be made.
3. The skills needed for today’s accountants are expanding rapidly. Instead of being a preparer of infor-
mation, today’s accountants must have good analytical skills, communication skills, technology skills,
and other knowledge and skills. Being an accountant is being a professional, and five years is one of
the lowest levels of education required to enter a professional field.
4. QuickBooks can help, but it will never replace one who understands what QuickBooks can do and
who can make intelligent decisions based on the data.
AA 1–20 Wal-Mart
Real Company Analysis
Wal-Mart’s annual report is divided into four main sections. These are financials, editorial, the chairman’s
letter, and analysis tools. Each of these sections can be accessed online (http://www.walmart.com). About
fifteen pages of the report are devoted to the description of the business. More than half of the report is
devoted to financial information, the report of independent auditors, a listing of directors and offi- cers,
subsidiaries, and shareholder services. Within the financial information, students can find the three primary
financial statements: the income statement, the balance sheet, and the statement of cash flows, as well
as management’s discussion and analysis, and the notes to the financial statements.
Students should be encouraged to review the annual report and perhaps compare it with other annual
reports. They will soon realize that most annual reports follow a similar format.
AA 1–21 General Electric
Real Company Analysis
1. Obviously, General Electric (GE) didn’t acquire this large amount of loans receivable as part of its
consumer electronics or appliance businesses. GE also has a large and well-known financing sub-
sidiary, General Electric Capital Services (GECS). GECS offers many different financial products and
services. Some examples are commercial loans, operating leases, home loans, insurance, and credit
cards.
2. The $113.612 billion excess of GE’s assets over its liabilities represents the amount of funds invested
in GE by its shareholders, as well as past earnings that have been retained in the business. Another
way to think of this difference is that if the assets were used to repay all the liabilities, the remainder
of $113.612 billion would be left for the shareholders.

or in part.
12 Chapter 1
AA 1–22 Should the SEC Choose the FASB or the IASB?
International
The SEC has been charged by Congress to make sure that all investors trading in U.S. securities markets
have access to sufficient financial disclosures to allow them to make informed trades. If the SEC were to
allow U.S. companies to adopt IASB accounting standards, the SEC would be ceding its accounting
standard-setting responsibilities to a group over which they, the SEC, have no direct jurisdiction.
However, it seems only a matter of time before U.S. companies argue that requiring one set of accounting
standards for one group of companies and allowing another set of standards for another set of companies
results in an unlevel playing field.
It seems likely that the SEC will push for a convergence of IASB and FASB accounting standards. Allow-
ing non-U.S. companies access to U.S. capital markets seems a first step in that direction.
AA 1–23 Disagreement with the Boss
Ethics
In instances like the one presented in this case, students should realize that if they knowingly process an
item that is outside corporate guidelines, without the written approval from someone who is authorized, they
are jeopardizing their job. If your boss has the authority to deviate from established guidelines, then written
approval from him or her should be obtained. If your boss is not authorized to go outside guidelines, yet
insists on being reimbursed for the expenditures, you should realize that auditors will eventually audit the
expense reports, and you will be asked to account for the deviations from the norm. Without written approval
from your boss, you will be in trouble.
SOLUTIONS TO “STOP & THINK”
Stop & Think (p. 12): Why is it important for the FASB to remain completely independent?
Independence enables the FASB to make decisions for the good of the entire business community rather
than giving special advantages to select firms or other constituents. Independence also enhances the
FASB’s credibility as a policy-making body.

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content Scribd suggests to you:

osseous structures implicated. The muscular and digestive functions
are acutely disordered; the rapid wasting of the flesh demonstrate
the absorbents are excited. There is no portion of the body which
can escape the ravage of influenza.
Youth, or rather the approach of adultism, is the favorite season
of the attack, which is most prevalent during the spring time of the
year. There is, however, no period or any age which are altogether
exempt from its influence.
All kinds of treatment have been experimented with. Bleeding,
purging, blistering, setoning have all been tried, and each has
destroyed more lives than the whole can boast of having saved;
experience has by slow degrees shown the inutility of active
treatment. Bold measures, as those plans are termed which add to
another's suffering, commonly end in hydrothorax or water on the
chest.
It is difficult to determine when the first symptom of influenza is
present. The author is indebted to the acuteness of Mr. T. W.
Gowing, V. S., of Camden Town, for a knowledge of a marked
indication declarative of the presence of influenza. A yellowness of
the mucous membranes, best shown on the conjunctiva or white of
the eye, is very characteristic. Whenever the sign is seen and
sudden weakness remarked, caution should be practiced, for it is ten
to one that the pestilence is approaching. Influenza is a very
simulative disorder; it has appeared as laminitis; disease of the lungs
is, perhaps, its favorite type. Bowel complaints are apt to imitate
each other; blowing generally commences such disorders. But when
influenza is prevalent, let the body's strength and the yellowness or
redness of the membranes be always looked to before any more
prominent indication is particularly observed.
The other symptoms—which, however, are very uncertain, as
regards any of them being present or absent—are pendulous head,
short breath, inflamed membranes, swollen lips, dry mouth,
enlarged eyelids, copious tears, sore throat, tucked up flanks,
compressed tail, filled legs, big joints, lameness and hot feet.

Auscultation may detect a grating sound at the chest, or a noise like
brickbats falling down stairs at the windpipe; whenever this last
peculiarity is audible there is a copious nasal discharge. Sometimes
one foot is acutely painful, and, notwithstanding the weakness, the
leg is held in the air. Purgation has been witnessed, although
constipation usually prevails, and the animal generally stands during
the continuance of the disorder.
CONFIRMED INFLUENZA.
Move the horse slowly to a well-littered, loose box; mind the door
does not open to the north or to the east. No food will be eaten; but
suspend a pail of well-made gruel within easy reach of the animal's
head. Let the gruel be changed or the receptacle replenished at
stated periods, thrice daily; sprinkle one scruple of calomel upon the
tongue and wash it down with a drink composed of sulphuric either,

one ounce; laudanum, one ounce; water, half a pint; do this night
and morning. Should the weakness be excessive, double the
quantity of ether and of laudanum contained in the draughts. Watch
the pulse—it always is feeble, but at first has a wiry feeling. So soon
as the character of the pulse changes or the wiry sensation departs,
which generally happens when the nasal discharge becomes copious
and cough appears, one pot of stout may be allowed, and some
nourishing food, as bread, on which a very little salt has been
sprinkled, may be offered by hand. The horse feels man to be its
master and appreciates any attention bestowed upon it in the hour
of sickness. It will stand still to be caressed, and advance its hanging
ears to catch the accents of sympathy.
A COMMON SIGHT DURING RECOVERY FROM INFLUENZA, WHEN
ACTIVELY TREATED.

Beware of what is termed active treatment; a purgative is death
during influenza. It generally will induce the prostration from which
the animal never recovers. Formerly it was common to see four
strong men propping up a horse during its endeavor to walk. But the
lower class are fond of joking one with another. Such was the usual
result of their employment on these occasions. In the fun the horse
got but partial support, while the noise distressed the diseased
sensibilities. Horses have large sympathies, and readily comprehend
the attentions dictated by kindness. The disregard which people too
often display toward sickness in an animal acutely pains the
creature: its effects may be told by the altered character of the
pulse. Whereas the voice, when softened by pity, often causes the
heavy head to be turned toward the speaker; and the muzzle of a
diseased inmate of the stable has frequently reposed long upon the
chest of the writer.
ABDOMINAL INJURIES.
These are of various kinds. They differ materially, but they all
provoke inflammation of the vast serous membranes lining the
abdominal cavity; and their symptoms are therefore too nearly alike
to be distinguished from each other. A mere list of such perils must
astonish the reader; and his pity will be excited when he learns that
such accidents, numerous as they are, generate the most violent
agony. These injuries consist of ruptured diaphragm, ruptured
stomach, ruptured spleen, ruptured intestines, strangulation, intro-
susception, impactment, and calculus.

AN UNNATURAL ATTITUDE, INDICATIVE OF SOME ABDOMINAL INJURY.
Ruptured diaphragm is attended with a soft cough, and
symptoms of broken wind—occasioned by the almost sole
employment of the abdominal muscles—with sitting on the
haunches. Still, Professor Spooner, of the Royal Veterinary College,
mentioned in his lectures that an animal belonging to the Zoological
Society lived two years with a ruptured diaphragm, through which
the bowel protruded into the thorax. In the horse such a lesion is
speedily fatal.

A POSITION OFTEN ASSUMED BY THE HORSE SUFFERING FROM
ABDOMINAL INJURY.
A position so unnatural as that of sitting on the haunches may
denote something very wrong to be present; but it gives no definite
direction to our ideas. Animals are known to have assumed it, and
subsequently to have recovered. The diaphragm when it yields
generally gives way upon the tendinous portion. Through the
opening the peristaltic action soon causes the bowels to obtrude;
and death is produced by displacement and strangulation of the
intestine. The posture previously delineated is common to all injuries
of the abdomen; so is the opposite peculiarity—or the horse
remaining upon its chest. The last attitude may not, to most
persons, appear so strange, seeing that the creature assumes it
whenever it rises or lies down. Then, however, it is only momentary.
When it denotes abdominal injury, it is comparatively of long

TEST FOR HEMORRHAGE FROM THE
SPLEEN.
A RUPTURED STOMACH.
continuance. At the same time the breathing and the countenance
bespeak the greatest internal anguish.
Ruptured spleen is the
gentlest death of all those
which spring from abdominal
injury. The spleen is at present
a mystery to veterinary science.
It has been discovered after
death of enormous size; but the
symptoms during life had not
led to the expectation of any
very serious disorder. Ruptured
spleen and ruptured liver are
both productive of similar
symptoms; both answer to the
same tests, and the termination
of each is alike.
Ruptured stomach mostly
happens with old and enfeebled
horses. Night cab-horses are very
liable to it; so also are animals of
heavy draught. The drivers often
neglect to take out the nose-bags.
The horse's most urgent necessities
always yield to man's passing
convenience; so the creature has to
journey far or to remain out till the
empty stomach grows debilitated. It
is then taken home and placed
before abundance. Elsewhere this
folly has been commented upon. It
was shown that light food and perfect rest were the best restoratives
for an exhausted frame. The drivers, however, refuse to be taught.
The horse eats and eats. No contraction of the exhausted stomach
warns the animal when to stop. The viscus is crammed. Then

THE INTESTINE DIVIDED SO
AS TO CLEARLY SHOW THE
NATURE OF INTRO-SUSCEPTION.
digestion endeavors to commence. With rest the organ recovers
some tone. The muscular coat of the sac starts into action, and,
encountering opposition, the vital powers exert themselves with the
greater energy. The stomach is thus burst by its own inherent force;
the largest division of its various structures always being exhibited
by the elastic peritoneal covering—the lesser rent being left upon the
inelastic mucous lining membrane. Excessive colic, followed by
tympanitis, are the only general symptoms which attend ruptured
stomach. The history of the case, if it can be obtained, is, however, a
better guide; but there are too often interested motives for distorting
the facts. Vomition through the nostrils has been thought to
particularize ruptured stomach; but experience has ascertained that
vomition may be induced by any lesion which is sufficiently great to
cause revulsion of the system.
Intro-susception is always
preceded by colic. The last-named
affection causes portions of the
bowels to contract. Such
contracted intestines become
small, firm, and stiff. They are,
while in that condition, by the
peristaltic action readily pushed up
other portions of the canal, which
are of the natural size. The
entrance of the contracted bowel
acts upon the healthy tube as if it
were a foreign substance.
Contractibility is excited. The displaced and intruding bowel is
grasped as by a vice, and the accident is of that kind which provokes
its own continuance. Cure is hopeless, while consciousness remains;
the only hope is the administration of chloroform in full and long-
continued doses; thereby to arrest vitality and chance the release of
the imprisoned gut. While intro-susception lasts, all passage is
effectually stopped. Inflammation soon commences, and the
symptoms of outrageous colic are exhibited. However, such is not

THE CŒCUM INVAGINATED WITHIN
THE COLON, AND BLACK FROM
INTENSE
INFLAMMATION.
always the case. Mr. Woodger, veterinary surgeon of Bishop's Mews,
Paddington, attended a case of this description, in which the
symptoms present seemed to denote congestion of the lungs.
Invagination is here used
to express the entrance of one
entire division of the bowels
within another. In this sense it
is chiefly witnessed upon the
large intestines; whereas intro-
susception is mostly present
upon the smaller bowels. The
mesentery must be ruptured
before such an accident can
take place; but then the agony
attendant upon the previous
derangement is so powerful
that it is impossible for the
hugeness of this lesion to
increase the violence of the torture; nor is there any sign by which
so sad a catastrophe can be predicated.
Before strangulation can possibly occur, the mesentery must be
sundered. It almost always happens to a portion of the small
intestines. The bowel, freed from its support, soon involves itself
with numerous complications; or the rent membrane may twine
round a knuckle of the gut.

A KNUCKLE OF INTESTINE STRANGULATED
BY THE RUPTURED MESENTERY.
RUPTURE OF THE SMALL INTESTINES.
The above illustration, however, shows one of the simplest forms
in which the accident can possibly take place; but no person,
however acute, could distinguish between strangulation from rupture
of the intestines. The last generally occurs upon the smaller bowels,
and happens to the interspaces upon the superior portion of the
tube, between the vessels which nourish the digestive canal. The
ingesta, is consequently forced between the layers of the mesentery.
The most intense anguish, inflammation, and death are the
consequences.
Calculus or stone may be present, either in the stomach or in
the canal. Those in the stomach are of small size; those within the

THE SAC FORMED
IN THE BOWEL;
THIS THE
CALCULUS HAS
QUITTED, WHILE
ANOTHER
PORTION OF THE
INTESTINE HAS
SO
FIRMLY GRASPED
IT AS TO
RUPTURE ITSELF.
intestines may attain the weight
of more than twenty pounds.
Those of the stomach are
always smooth, as also may be
those of the bowels. To the
intestines, however, there are
common three kinds of, or
differently composed calculi:
the triple phosphate or the
earthy; one formed of the
minute hairs which originally
surrounded the kernel of the
oat; and another composed of
dung, held together by the
mucous secretion of the bowel.
Any of these calculi may, as the
size increases, gradually stretch
the intestine; thus forming a
living sac within which the
stone abides. While it remains
there, the food passes over it
and no injury is occasioned. But
by any movement it is likely to be dislodged and thrown into the
healthy channel: There it is firmly grasped with such force as to
produce rupture of the intestine, and the hold is only relaxed after
inflammation has ended in mortification and in death. The bowels, in
truth, are impacted by calculus. The passage is stopped. However
different the causes of abdominal injury may appear, they are each
generally characterized by the severest possible abdominal pain. This
symptom is often so violent that the agony conceals all other
indications; or if any others can be exhibited, they are so partially
shown and displayed for so very brief a space as not to permit of
their being rightly interpreted.
It is very desirable that every one should witness a powerful
horse in its agony. No stronger means could be found for enforcing

such a lesson than the sufferings which spring from abdominal
injuries. When this is proposed it is not intended the person should
look on misery only so long as the spectacle stimulated his feelings;
but that he should watch hour after hour and behold the afflicted life
resigned under the pressure of mighty torment. Were such a sight
once contemplated—were man fully conscious of how brimming with
horrible expression every feature of the horse's frame can become—
the thought of anguish wrenching life out of so huge a trunk would
surely compel the better treatment of a gentle, inoffensive, and
serviceable slave. Ruptured stomach a little forethought would
prevent. The triple phosphate calculus is common among millers'
horses, which are foully fed from the sweepings of the shop. But if
man will oblige duty to bow before convenience, or make it
secondary to expense, the misery he inflicts will surely in justice
recoil upon himself.
Abdominal injuries are probably the sources of the greatest
agony horse-flesh can endure. To account for the generality of such
lesions, it is merely necessary to regard the places in which horses
are housed and the manner in which they are fed. In the owner's
estimation a horse seems to be a horse, in the same sense as a
table is a table. Both objects are necessary to his comfort, to his
pride, or to his profit. Neither have higher claims. Both are to be
used and to be flung aside. The one is to be cleaned and repaired at
the cheapest rate; the other is to be lodged and supported at the
lowest cost. When either grow old in his service, each is equally to
be discarded. The two things apparently rank in man's estimation as
simple chattels subject to his will and made to please his fancy. That
there is a huge life, a breathing sensibility attached to one of these
articles; that it delights in its master's pleasure, and, if properly
trained, it is capable of sharing its master's emotions, is so
preposterous a sentimentality as to be "with scorn rejected."
Nobody speaks of the horse as a creature enjoying man's highest
gift—as a living animal. Everybody talks about his or her
constitution; but no one imagines the horse has a constitution which
can be destroyed. All horses are expected to thrive equally. They are

regarded as things to be used, and to be sold or packed away when
not required. They are obliged to live by man's direction, and are
expected to display the highest spirit whenever they are taken
abroad. Should it be astonishing if the framework nature has so
exquisitely balanced occasionally becomes deranged under man's
barbarous and selfish sway? Is it cause for legitimate wonder if,
under so coarse a rule, disease sometimes assumes strange forms,
or attacks parts which are beyond the reach of human science?
WORMS.
Worms are of various kinds; but all, according to the notions of
ignorance, announce their presence by particular symptoms. The
parasites, when really present, can, however, cause no more than
intestinal irritation, the continuance of which may give rise to several
disorders. Chronic indigestion is by the groom always recognized as
a "wormy condition."
The only certain proof of the existence of such annoyances is
visible evidence. Upon suspicion, careful horse proprietors may
administer certain medicine, because some physics only cool the
body and cleanse the system. The generality of worm-powders are,
however, too potent to be safe. Like all drugs sold as "certain cures,"
they are so powerful that they frequently do more than remove the
disorder which they pretend to eradicate—for they also destroy the
animals to which they are administered.
Having premised thus much, the author will now commence to
describe the usual form of irritation to which worms of different
kinds give rise.
The parasite especially inimical to colts is the tænia or tape-
worm. It is mostly perpetuated by the farmer's prejudice, which
procures foals from dams that are done up for work: which starves
the mother till her produce runs by her side, and which attempts to

THE TÆNIA OR TAPE-WORM.
rear young stock upon the sour grass
of a public common. Both sire and
dam should be in perfect health if a
valuable colt is desired: neither can be
too good. The mare should not, during
gestation, be "turned out" to distend
the abdomen with watery provender—
to have the stomach and intestines
filled with bots—to allow filth and
excretions to accumulate upon the
coat and to check the healthy
functions of the skin. Gentle work, only
sufficient to earn the stable-keep, will
injure no animal. The mare will rather
be benefited by moderate exercise,
and by also having all the food and
attention to which she has become
habituated. But to expose a mare
during the summer months, and to
stint the animal during the winter
season, can produce nothing which shall repay the expense of
rearing. The little progeny before it sees the light is the inhabitant of
an unhealthy home; after birth the mother's secretion is thin, poor,
and watery. It neither satisfies the cravings of hunger nor can
nourish a body into growth. Ill health in the young encourages
parasites. The colt soon becomes the prey of the tænia.
The young when afflicted with the above parasite may not die,
but they are reserved for a miserable and a useless life. The
developments are checked. The foal grows up with a large head, low
crest, tumefied abdomen, and long legs. If it be a male it cannot be
operated upon before the fourth year; even then it is cast only
because there is no hope of further improvement. The appetite
during the long time of rearing is more than good; the ribs,
nevertheless, are not covered with flesh; the dung is not well
comminuted—it is friable and sometimes partially coated with slime;

IRRITATION CAUSED BY WORMS.
THE NOSE RUBBED
VIOLENTLY AGAINST A WALL.
A COLT PICKING THE HAIR FROM
ITS LEG BECAUSE OF
WORMS.
the anus projects—occasionally
it is soiled by adherent strips of
tenacious mucus, almost like to
membrane; the coat is
unhealthy; the breath fetid; the
animal may rub its nose
violently against a wall or
remain straining it upward for a
considerable time; the eye
becomes unnaturally bright; the
colt begins to pick and bite its
body, often pulling off hair by
the mouthful.
All this agony and the
deprivation, of a life depends on
the parsimony of man. Women
know that the body during
certain times requires extra
nutriment. Thus delicate ladies
in peculiar states are
accustomed to take "hearty
pulls" at porter or at stout. It is
very general for physiologists to
argue from animals up to man.
Why should not the custom be
reversed? Why should not
veterinary science reason from
the human being down to the
horse, and thereby instruct the
stolid in the necessary
requirements of the mare
during particular states? "Stint the dam and starve the foal" is
certainly a true proverb.
Tænia is best destroyed by the spirits of turpentine in the
following quantities:—

A foal Two drachms.
Three months old Half an ounce.
Six months One ounce.
One year One ounce and a half.
Two years Two ounces.
Three years Three ounces.
Four years and upwardsFour ounces.
Procure one pound of quassia chips. Pour into these three quarts
of boiling water. Strain the liquor. Cause the turpentine to blend, by
means of yolks of eggs, with so much of the quassia infusion as may
be necessary. Add one scruple of powdered camphor to the full
drink, and give every morning before allowing any food.
This probably may kill the worms; but as every link of the tænia
is a distinct animal of both sexes, and capable of producing itself,
the eggs must be numerous. For the destruction of these, nourishing
prepared food is essential, such as gruel, scalded oats, etc.; but little
or no hay. At the same time a tonic will be of all service. Take
Liquor arsenicalis From one to eight drachms.
Muriated tincture of iron From one and a half to twelve drachms.
Extract of belladonna From ten grains to two drachms.
Ale or good stout Half a pint to a quart.
Mix. Give every morning to the animal—strength being
proportioned to age—till the coat is glossy.

THE LUMBRICUS, A WORM NOT
PECULIAR TO HORSES. ONE-FOURTH
OF THE NATURAL SIZE.
AN ASCARIDIS,
NATURAL SIZE.
A STRONGULUS,
NATURAL SIZE.
Lumbrici are more dreadful to contemplate than they appear to
be fearful in reality; specimens are not rare which measure eighteen
inches, This worm preys upon the weakly, be they old or young. One

tænia will produce immense disturbance; whereas numbers of the
lumbrici will cause little or no effect. Whoever has remarked the
dunghill in a knacker's yard has seen it to consist quite as much of
lumbrici as of excrement. Mr. Woodger, of Bishop's Road,
Paddington, removes these pests with ease and certainty. The
above-named veterinary surgeon gives two drachms of tartarized
antimony with a sufficiency of common mass, as a ball, every
morning, until the parasites are expelled.
ASCARIDES AND STRONGULI.
THE APPARATUS BY MEANS OF WHICH A TOBACCO SMOKE ENEMA IS
ADMINISTERED.

A HORSE THAT HAS RUBBED ITSELF
VIOLENTLY AGAINST A WALL.
a. The sole opening by which air can enter. It is placed upon the ground and
guarded by a valve; so that air, after having entered, cannot leave the instrument
by this opening.
b. The box containing lighted tobacco, through which all air drawn into the
instrument must necessarily pass.
c. The pump.
d. The end of the tube through which the fumes are driven.
To load the instrument: unscrew the lid of the box. Fill that with lighted
tobacco. Fix on the lid again. Rest the air entrance upon the ground, and move the
handle of the pump up and down. By this movement the air is first drawn through
the lighted tobacco into the pump, and is then sent through the tube.
These parasites inhabit the
large intestines. They produce
extraordinary ravages,
notwithstanding their
insignificant appearance. The
last is difficult to eradicate
because of the extent of bowel
which it infests. The stronguli
will sometimes eat through
important structures, but the
ascarides are always located
within the rectum. Then, most
medicines being deprived of
activity, are inoperative before
they reach the last locality. For
this reason it is best to
commence the treatment with
injections of train oil. Should
these be followed by no result
at the expiration of a week,
resort to a solution of catechu—
one ounce to the quart of water: give that for seven mornings. Upon
the eighth, give the animal a mash, and at night administer a mild

physic ball; about four drachms of aloes and one drachm of calomel.
Repeat the medicine if required; but if not, resort at once to the
arsenicalis and ale or stout, which was recently recommended.
Tobacco smoke enemas are sometimes efficacious when all the
previous measures are powerless. Frequently the posterior irritation
is distressing. It is sometimes so provoking that the horse will
thereby be induced to destroy its personal appearance by rubbing
the tail and quarter violently against the wall, or any rough surface
within its reach. In such cases the injections of train oil are most
likely to prove beneficial; the local itching may be in some measure
removed by inserting up the anus a portion of the following ointment
night and morning:—
Glycerin Half an ounce.
SpermacetiOne ounce.
Melt the last and blend. When nearly cold, add—
Mercurial ointment (strong)Three drachms.
Powdered camphor Three drachms.
SPASMODIC COLIC.—FRET.—GRIPES.
Spasmodic colic is an affection which every loiterer about a
stable, from a postboy to a farrier, imagines he is able to cure. Many
attacks no doubt would depart of themselves; others might be
removed by simple motion. Nevertheless such possible remedies
should never be trusted. Neither should gin and pepper, red pepper
and peppermint, hot beer and mustard, rubbing the abdomen with a
broomstick, kneading the belly violently with a man's knee, or any
popular measure be permitted. Such remedies are likely to get rid of
colic by causing enteritis. When inflammation of the bowels thus
originates, it is generally fatal, the strength being exhausted and the
powers of nature worn out by the previous disorder—not to mention

DIAGRAM EXPLAINING HOW THE
BOWELS ARE
AFFECTED BY SPASMODIC COLIC.
a a. The healthy
intestine
rendered much
more vascular by
the blood being
spasmodically
driven out of
other portions of
the tube.
b. A portion of the
tube much
diminished by
the presence of
abdominal spasm.
c. The pallid
appearance,
denoting the
place
which colic has
recently attacked.
the prepossession of the spectators, which prevents the more
serious disease from being early recognized.
Any cause may kindle colic.
It is common after fast driving;
hence many gentlemen take
colic drinks to Epsom races.
That affection which in ladies is
designated spasms, in
gentlemen is called pain in the
bowels, and in children is
known as the bellyache, is, in
the horse, colic; and from the
largeness of the animal's
intestines, the affection
probably provokes more
anguish in the quadruped than
the same disorder does in the
entire human race. Under
whatever term it may be
recognized, spasmodic colic is
never more than partial
contraction of the muscular coat
of the intestines. The action so
compresses a part of the tube
as to expel the blood and
render the natural pink of the
tissues, for some time after the
disorder has departed, a
glistening white. The blood,
driven from particular spots, is
forced into those parts in which
no disease exists. Excess of
blood predisposes to inflammation; hence we probably trace the
reason why, if spasmodic colic be suffered to continue, the affection
is so apt to end in incurable enteritis.

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