Intermediate Accounting Reporting and Analysis 2nd Edition Wahlen Test Bank

Intermediate Accounting Reporting and
Analysis 2nd Edition Wahlen Test Bank

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Intermediate Accounting Reporting and Analysis 2nd Edition Wahlen Test Bank
CHAPTER 2: FINANCIAL REPORTING: ITS CONCEPTUAL FRAMEWORK

1. Accounting principles are theories, truths, and propositions that service as the basis for financial accounting and
reporting.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: ACCT.WHAL.16.2.1 - LO: 2.1
NATIONAL STANDARDS: United States - BUSPROG: Reflective Thinking - BUSPROG: Analytic
LOCAL STANDARDS: United States - OH - Default City - AICPA: FN-Decision Modeling
KEYWORDS: Bloom’s: Remembering
2. The rules for accounting are based upon concepts, and principles which broad and subject to an interpretation.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
3. Information is communicated to external users by the management of the company. Those users cannot dictate desired
financial results to the company.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
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Chapter 2: Financial Reporting: Its Conceptual Framework
4. The primary purpose of financial reporting is to provide useful and relevant information to the internal stakeholder’s of
the company.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
5. Management’s stewardship is to provide information about how a company’s cash flows cause changes in the
company’s resources and claim’s.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
6. Liquidity is positively related to financial flexibility but negatively related to risk and return on investments.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
Chapter 2: Financial Reporting: Its Conceptual Framework
7. Relevance and faithful representation are the ultimate objectives of accounting information.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
8. To measure assets, liabilities, revenues, expenses, and other elements of the financial statements with the most relevant
and faithful measurement available is the mixed attribute measurement model.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
9. Oil and gas reserves information would be included within the financial statements.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
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Finally, however, we are glad to be able to add that, although our
National Collection does not contain a complete example of this species,
yet it possesses a frontlet and horns which, after careful comparison, we
have no hesitation in referring to H. leucophæus. The horns (fig. 88, p.
11) are just 20 inches in length and 6·1 in basal circumference; they have
the characteristic ridging and curvature of the horns of the male, and are
obviously adult, but their size is less than the horns of the female Roan
Antelope. The frontlet on which they are borne measures 3·85 inches
between the orbits. The exact origin of this frontlet is not known, but it
has been long in the Museum.
Fig. 88.
Frontlet of the Blue-buck.
(From the specimen in the British Museum.)
Our illustration of the Blue-buck (Plate LXXVI.) was put upon stone
by Mr. Smit many years ago, from a water-colour sketch by Mr. Wolf,
which is now before us. This sketch was drawn by Mr. Wolf under Sir
Victor Brooke’s directions, probably from the specimen at Paris, which
we believe Sir Victor examined more than once, but we regret to say that
there is no certainty on this point. It should be mentioned, however, that
the elongation of the hairs on the neck shown in the Plate is probably
rather exaggerated, as this species, we are told by Sundevall, had only a
very short “neck-mane.”
January, 1899.
THE BOOK OF ANTELOPES, PL. LXXVII.
Wolf del. J. Smit lith. The Roan Antelope. Hanhart imp.

HIPPOTRAGUS EQUINUS.
Published by R.H. Porter.
THE BOOK OF ANTELOPES, PL. LXXVIII.
Waterhouse Hawkins del. J. Smit lith.

The Gambian Roan Antelope, ♀. Hanhart imp.
HIPPOTRAGUS EQUINUS GAMBIANUS
Published by R.H. Porter.
III. THE ROAN ANTELOPE.

HIPPOTRAGUS EQUINUS (DESM.).
[PLATES LXXVII. & LXXVIIL]
Subspecies a. H. . .
Antilope equina, Desm. N. Dict. d’H. N. (1) xxiv. p. 4, & Tabl. p. 32 (1804); id.
op. cit. (2) ii. p. 204 (1816); G. Cuv. R. A. i. p. 263 (1817); Schinz, Cuv.
Thierr. i. p. 394 (1821); Desmoul. Dict. Class, i. p. 446 (1822); Desm.
Mamm. ii. p. 476 (1822); Burch. List Quadr. pres, to B. M. p. 8 (1825)
(Orange Free State); H. Sm. Griff. An. K. iv. p. 177, v. p. 324 (1827); Less.
Man. Mamm. p. 387 (1827); J. B. Fisch. Syn. Mamm. p. 480 (1829); Smuts,
En. Mamm. Cap. p. 69 (1832); Goldf. in Schreb. Säugeth. iv. p. 1186 (1836);
A. Sm. Cat. S. Afr. Mus. p. 11 (1837); Laurill. Dict. Univ. i. p. 618 (1841);
Wagn. Schr. Säug. Suppl. iv. p. 482 (1844), v. p. 435 (1855); Schinz, Syn.
Mamm. ii. p. 441 (1845); id. Mou. Antil. p. 37, pl. xlii. (1848).
Aigoceros equinus, A. Sm. S. Afr. Quart. J. ii. p. 185 (1834); Harris, Wild Sports
S. Afr. p. 379 (1839); id. Portraits Wild Anim. S. Afr. p. 92, pl. xviii. (1840);
A. Sm. Ill. Zool. S. Afr. pl. xxvii. (1840); Gray, P. Z. S. 1850, p. 132; id.
Knowsl. Men. p. 16 (1850); Bly. Cat. Mamm. As. Soc. p. 169 (1863); Fitz.
SB. Wien, lix. pt. 1, p. 177 (1869); Jent. Cat. Mamm. Leyd. Mus. (Mus.
Pays-Bas, xi.) p. 166 (1892).
Hippotragus equinus, Sund. Pecora, K. Vet.-Ak. Handl. 1844, p. 197 (1846); id.
Hornschuch’s Transl., Arch. Skand. Beitr. ii. p. 148; Reprint, p. 72 (1848);
Scl. P. Z. S. 1868, p. 217; Buckley, P. Z. S. 1876, p. 288; Scl. List An. Z. S.
(8) p. 139 (1883), (9) p. 158 (1896); Flow. & Gars. Cat. Coll. Surg. ii. p. 262
(1884); Kohl, Ann. Mus. Wien, i. p. 85 (1886); W. Scl. Cat. Mamm. Cale.
Mus. ii. p. 156 (1891); Flow. & Lyd. Mamm. p. 343 (1891); Nicolls & Egl.
Sportsm. S. Afr. p. 51 (1892); Scl. P. Z. S. 1893, p. 728 (Lake Mweru); Lyd,
Horns and Hoofs, p. 243 (1893); Lorenz, Ann. Mus. Wien, ix., Notizen, p. 62
(1894); Rendall, P. Z. S. 1895, p. 362 (Transvaal); Millais, A Breath from the
Veldt, p. 127 (1896) (Mashoonaland); Ward, Horn Meas. (2) p. 181 (1896);
Kirby, Haunts of Wild Game, p. 548 (1896) (Transvaal); Johnston, Brit. Centr.
Afr. p. 318 (1897); Trouess. Cat. Mamm. fasc. iv. p. 951 (1898).
Tackhaitse, Daniell, Afr. Scenery, no. 24 (1804–8), whence
Capra æthiopica, Schinz, Cuv. Thierr. i. p. 403 (1821).
Capra jubata, Goldf. Schr. Säug. v. pl. 287 c (1824).
Antilope barbata, H. Sm. Griff. An. K. iv. p. 180, v. p. 325 (1827); Smuts, En.
Mamm. Cap. p. 70 (1832); Jard. Nat. Libr., Mamm. vol. iii. p. 199, pl. xxiii.
(1835).
Aigocerus barbata, A. Sm. S. Afr. Quart. J. ii. p. 186 (1834).
Antilope truteri, Fisch. Syn. Mamm. p. 478 (1829).
“Antilope aurita, Burchell,” H. Sm. Griff. An. K. v. p. 325 (1827).
Aegoceros leucophæus, Gray, List Mamm. B. M. p. 158 (1843) (nec Pall.); id.
Ann. Mag. N. H. (1) xviii. p. 232 (1846); id. List Ost. B. M. pp. 58 & 145
(1847); id. Cat. Ung. B. M. p. 102 (1852); Gerrard, Cat. Bones Mamm. B.
M. p. 239 (1862); Gray, Cat. Rum. B. M. p. 34 (1872); id. Hand-l. Rum. B.
M. p. 103 (1873); Jent. Cat. Ost. Leyd. Mus. (Mus. Pays-Bas, ix.) p. 135
(1887); id. Notes Leyd. Mus. ix. p. 173 (1887) (Mossamedes); id. Cat.
Mamm. Leyd. Mus. (Mus. Pays-Bas, xi.) p. 166.
Hippotragus leucophæus, Brehm, Thierl. iii. p. 226 (1880); Selous, P. Z. S. 1881,
p. 755; id. Hunter’s Wanderings, p. 213 (1881); Flow. & Gars. Cat. Coll.
Surg. ii. p. 262 (1884); Bocage, J. Sc. Lisb. (2) ii. p. 26 (1890)
(Mossamedes); Ward, Horn Meas. (1) p. 140 (1892).
Subspecies b. H. . - .
Ægoceros leucophæus, Scl. P. Z. S. 1864, p. 103 (Kazeh, Speke).

Hippotragus bakeri, Jackson, Big Game Shooting, i. p. 292 (1894); id. P. Z. S.
1897, p. 454; Matschie, Säugeth. Deutsch-O.-Afr. p. 134 (1895).
Hippotragus equinus, de Winton, P. Z. S. 1898, p. 127 (Brit. E. Afr.).
Hippotragus rufo-pallidus, Neumann, P. Z. S. 1898, p. 850 (German and
British East Africa).
Subspecies c. H. . .
Hippotragus bakeri, Heugl. Ant. u. Büff. N.O.-Afr. (N. Act. Leop. xxx. pl. ii.)
p. 16, pl. ii. figs. 6a & b (1863); Baker, Nile Tributaries, pp. 475 & 545 (1867);
Scl. P. Z. S. 1868, p. 214, pl. xvi.; Heugl. N.O.-Afr. ii. p. 110 (fig. of head) (1877);
Huet, Bull. Soc. Acclim. (4) iv. p. 66 (1887); Flow. & Lyd. Mamm. p. 343 (1891);
Ward, Horn Meas. (1) p. 142 (1892); Lyd. Horns and Hoofs, p. 246 (1893);
Trouess. Cat. Mamm. fasc. iv. p. 951 (1898).
Aegoceros bakeri, Fitz. SB. Wien, lix. pt. 1, p. 177 (1869); Gray, Cat. Rum. B.
M. p. 34 (1872).
Antilope leucophæa, Schweinf. Herz. von Afrika, i. p. 237 (fig. of head), ii. p.
533 (1874).
Subspecies d. H. . .
Aegoceros leucophæus, var.?, “Docoi” or Whitemouth of Mandingoes, Gray,

Cat. Ung. B. M. p. 103 (1852), whence
Aegoceros koba, Gray, Cat. Rum. B. M. p. 35 (1872); id. Hand-l. Rum. B. M.
p. 103 (1873).
Hippotragus koba, Ward, Horn Meas. (1) p. 142 (1892); Matsch. Mittheil.
deutsch. Schutz-gebiet, vi. p. 17 (1893); Pousargues, Ann. Sci. Nat. (7) iv. p. 131
(1896); Trouess. Cat. Mamm. fasc. iv. p. 951 (1898).
Hippotragus equinus, Scl. P. Z. S. 1896, p. 983, 1898, p. 350 (Gambia)
(Llewelyn).
V N :—Roan Antelope of English; Bastard Gemsbok and
Bastard Eland of Dutch; Qualata of Northern Bechuanas; Tai-hait-sa of Southern
Bechuanas; Ee-taku of Matabilis; Ee-pala-pala chena (White Sable Antelope) of
the Makalakas; Impengo eetuba of Masubias; Oo-ka-mooh-wee of Makubas; Kwar
of Masaras (Selous); Takayezi of Transvaal Zulus (Rendall); Palance in Angola
(Bocage); Kolongo of Kinyamwesi in E. Africa (Böhm fide Matschie); Abu Maaref
of Upper Nile Arabs (Heuglin & Baker). Anomm in Dinka; Ommar in Djur; Manja
in Bongo; Bisso in Niam-Niam; Wunnunguh in Golo; Omahr in Bellanda;
Dahngah in Ssehre (Schweinfurth).
Size very large, an adult male standing 56 inches high at the withers.
General colour greyish, browner in the two northern subspecies. Top and
sides of face black, contrasting markedly with the white muzzle and lips
and with a prominent patch just in front of the eyes. On the lower half of
this patch the hairs are elongated into a brush. Behind the eyes a second
less conspicuous white patch is present. The black, however, is only
developed in the adult, young specimens having the face nearly uniform
with the body. Ears very long, narrow, pointed, their tips pencilled with
black. Mane well developed, brown, directed backward, except just on
the withers, where there is a tendency for it to be whorled. Throat-mane
long and prominent. Belly white, its definition laterally rather variable.
Limbs brownish fawn, black patches occasionally present on the outer
sides of the shoulders and forearms. Tail reaching to the hocks, its brush
black.
Skull-dimensions of an adult male (of subspecies H. e. bakeri):—
Basal length 16 inches, greatest breadth 6·75, muzzle to orbit 10·3.
Horns stout and strong, cylindrical, heavily ridged, evenly divergent,
curved backward; comparatively short for the size of the animal, good
specimens being only from 26 to 30 inches in length, and the longest
recorded only 33.
Female similar to the male, but the horns more slender, smoother, less
heavily ridged, and less strongly curved backward, and neck and body
less robust.
Hab. Africa south of the Sahara, except in the Congo wood-region.
It is a well-known and generally accepted fact amongst naturalists that

animals which have a wide distribution have also a special tendency to
vary, and that if specimens of them from different parts of their ranges
are compared, such specimens are usually found not to agree exactly, but
to be distinguishable by differential characters more or less evident.
When these characters are easily observable and definable their
possessors are usually referred to different species, which are supposed
to “represent” one another in their respective areas, and are hence often
called “representative species.” When the distinguishing characters are
slight and less easily recognizable it has recently become the practice,
especially among American naturalists, to designate their possessors as
“subspecies,” and, in order to indicate this, to add a third “subspecific”
name to the ordinary generic and specific terms. This plan we have
already adopted in some cases in the present work. But there are many
cases in which, either from imperfect evidence or from an insufficient
supply of specimens, it is very difficult to decide whether a “local form,”
as it may be termed, is better treated of as a species or as a subspecies.
And in the present instance we have one of these cases before us. The
Roan Antelope is very widely distributed in Africa. From the Cape
Colony it extends all up the eastern side of the continent to British East
Africa and Sennaar, and is also found on the west coast in Senegal,
Togoland, Nigeria, and Angola. Specimens from all these countries
present a very general resemblance, and have been considered by most
authorities to be identical. On the contrary, other writers have regarded
the local forms as distinct, and have separated them under different
specific names. We confess that we have not been able (mainly, no
doubt, from lack of sufficient specimens to consult) to come to a
satisfactory conclusion on this subject; but, for the present, we think it a
more prudent course to treat the local forms of this species found in the
different districts of Africa as only of subspecific rank, and to class them
all under the one specific head as Hippotragus equinus.
The Roan Antelope received its specific name as long ago as 1804,
when a short description of it was published by Desmarest in the twenty-
fourth volume of the first edition of the ‘Dictionnaire d’Histoire
Naturelle,’ taken from a specimen in the Paris Museum. Desmarest
designated it by the French name “Antilope Osanne,” but added
Geoffrey’s MS. scientific name “Antilope equina” which must, therefore,
be attributed to the former author, as having first published it. Desmarest
states that the exact locality of this specimen was unknown, but we think
it may be safely assumed to have been from the Cape. Desmarest’s
description is not very accurate, but Desmoulins, who wrote the article
“Antilope” in the subsequently issued ‘Dictionnaire Classique d’Histoire
Naturelle,’ added a figure of the head of Geoffrey’s type, which seems to
prove that it could have been of no other than the present species.
The first European explorer in South Africa to meet with the Roan
Antelope in its native wilds appears to have been Samuel Daniell, who
visited the Cape about the commencement of the present century under
the patronage of Lieut.-General Francis Dundas, at that time Acting
Governor. In his ‘African Scenery and Animals’ (of which the original
folio series was issued in parts in 1804 and the following years) Daniell
figured what was, there is little doubt, an example of this Antelope under
the name of “The Tackhaitse” (no. 24), and informs us, in the
accompanying letterpress, that he met with two of these animals near
Latakoo (or Kuruman) in Bechuanaland, where “they are usually found
grazing on the edge of the Karroo Plains near the foot of the hills in
small herds of five or six.” Upon Daniell’s “Tackhaitse” Schinz founded
his Capra œthiopica, Goldfuss his Capra barbata, and Fischer his
Antilope truteri; but all these names are happily subsequent in date to the
specific term usually adopted for this Antelope, and need not concern us
further.
After Daniell the next traveller to meet with the Roan Antelope
appears to have been Dr. Burchell, who was at the Cape from 1811 to
1815. In his ‘List of Quadrupeds presented to the British Museum,’ as
part of the results of this memorable expedition, Burchell records a male
of Antilope equina, “shot at the Little Klibbolikhónni Fountain in the
Transgariepine” (now Orange Free State) in December 1812. In
Hamilton Smith’s fourth volume of the Mammals of Griffith’s ‘Animal
Kingdom’ a full description is given of this specimen (of which a pair of
horns now alone remains in the National Collection), accompanied by a
good uncoloured figure of it drawn by Thomas Landseer.
Sir Andrew Smith, whose journeys in the Cape districts took place
from 1834 to 1836, published a coloured figure of this Antelope in 1840,
in his ‘Illustrations of the Zoology of South Africa,’ and gives us the
following account of its distribution in those days:—
“The range of this species is very wide, and specimens have been found
wherever Southern Africa has been explored. Not very many years ago the animal
was frequently seen within the northern boundary of the Cape Colony, and if we
are to credit the statements of the aborigines there was a time when it occurred
much more to the southward than even the locality alluded to, and from which it
has now in a great measure, if not completely, disappeared. It is an animal which
congregates, and commonly from six to twelve individuals are found associated
together. Herds of this description are generally met in districts abounding with
small hills or hilly ridges, and to such elevations they appear to resort in preference
to the plains. The number of herds in any given tract is comparatively small, so
that the animal, though generally diffused, is, nevertheless, nowhere abundant. Its
pace is a gallop, which, in appearance, is of a heavy character, but its progress is
amazingly rapid. It is an animal extremely vigilant, and always appears to be in
fear of enemies; hence it comes seldom within the range of the hunter’s gun.”
The well-known sportsman and naturalist Sir William Cornwallis

Harris, whose expedition through the interior of the Colony up to the
Tropic of Capricorn took place in 1836 and 1837, writes in his usual
charming style of this favourite object of the hunter’s pursuit[4]:—
“Not less from its singular beauty than from its extreme rarity, there were few
game animals in the whole African catalogue that I more eagerly sought for than
the Roan Antelope—my hankering after its gay spoils being moreover greatly
increased by the difficulties that I at first experienced in obtaining possession of
them. According to indications given by my kind friend Dr. Smith, in whose
cabinet I had seen this noble and imposing Antelope, it was on an elevated tract of
rocky table-land forming a terrace on the mountains between Daniel’s Kuil and
Kramer’s Fontein, that I first disturbed a herd whilst wandering alone in search of
them along the ‘rigging’ of the hills. The thin covering of earth supported only a
scant and faded vegetation, together with a few scrubby trees and bushes which
grew from the fissures of the rock. Surmounted by a pair of jagged ibex-looking
horns, the magpie-head of a sturdy old hull, protruded above a thin copse of
brushwood through which I was riding, was not to be mistaken. I sprang from my
horse, and as the whole bloom-coloured herd arose to make its rush, sent a bullet
spinning betwixt the ribs of their gallant leader. But, although tantalized by an
occasional glimpse of his silvery form, I followed the bloody trail over hill and
through dale for eleven long hours, desisting only when the sun had gone down
and daylight would serve me no longer, I was finally doomed to disappointment
through lack of assistance. Not another specimen was seen until we had reached
the Limpopo, the elevated tracts lying between which river and the Likwa divide
the principal waters of Southern Africa, and form the peculiar habitat of this
species. Even there it invariably resides in limited families, which seldom contain
more than one old bull—a dozen or more of the younger males usually herding by
themselves. Equal in stature to the largest Arab horse, the whole structure—
remarkably powerful and muscular—is especially adapted for traversing the
rugged regions that it frequents. Not less vigilant than active, its wary troops were
ever most difficult to approach—the bare mountains crowned with wooded
terraces that form the stronghold upon which, when disturbed, they invariably
sought an asylum, proving alike impracticable to the sportsman, whether equipped
in pedestrian or in equestrian order; and some time had elapsed before I
accidentally ascertained the species to be so utterly destitute of foot—that if
detected in the open glades, or among the slightly wooded downs, to which
morning and evening they resort, the bulls especially may be ridden down upon an
inferior horse in a quarter of a mile! For this singular fact I was the less prepared,
from having previously ascertained the speed and bottom of the true Gemsbok—an
animal which is scarcely less heavily built—to be unrivalled among the larger
Antelopes.”
The Roan Antelope appears never to have existed south of the Orange
River, and in more recent days, we fear, has retired much further into the
interior than the localities specified by Andrew Smith and Cornwallis
Harris. Messrs. Nicolls and Eglinton, in their ‘Sportsman in South
Africa,’ tell us that it is “now very rarely found on the upper and lower
banks of the Botletle River about the Mababé Flats, Great Makari-kari
Salt-pans, and Chobe districts, while in the less frequented portions of
Matabeleland it is still fairly common, and although once numerous in
Mashonaland, is now only to be found there in the low country towards
the east coast.” Mr. Selous also states that it is “tolerably plentiful” in
parts of Mashonaland, and that he found a good many in the Manica
country, north of the Zambesi. Mr. W. L. Sclater informs us that on the
western side of South Africa it is still to be found in plenty in
Damaraland and Ovampoland.
In the Transvaal, Dr. Percy Rendall, writing in 1895, states that a few
of these fine animals were still to be found on the Oliphants River. Herr
Reiche, of Alfeld, informs us that, in his yearly importations of animals
from the Transvaal since 1887, he has received no less than eight living
examples of this Antelope, which have been disposed of to various
Continental Gardens. These, however, may have been obtained in the
adjoining Portuguese border-country to the north of that Republic. But
Mr. Kirby, in his ‘Haunts of Wild Game,’ tells us that, “although very
rare,” the Roan Antelope is still to be found in the north-eastern parts of
the Transvaal. “There are a few on the high stony ridges across the
Mehlamhali and about Maripi’s Berg and the Oliphants River, but
nowhere in large numbers.” In 1891 he shot two fine bulls on the
Nuanetsi, but they were wanderers.
It was across the Limpopo within the borders of Mashonaland that
Mr. John Millais came across this beautiful Antelope in 1893. Its head
forms one of the subjects of the cover of his enchanting volume ‘A
Breath from the Veldt,’ the pages of which contain several excellent
sketches of this splendid animal and much information on its habits. It
was near Eland’s Fontein, between the Rivers Bubye and Nuanetsi, that
Mr. Millais obtained his first specimen of the Roan Antelope, of which
he writes as follows:—
“On the Veldt the Roan has a fine and noble appearance, though it does look a
bit ‘front heavy,’ It carries its head very finely, but not with the grace and the
nobility of the Sable. In many respects it resembles its handsomer cousin. Its habits
are much the same, being found alike in open or enclosed country, though on the
whole it evinces a greater predilection for the great plains with scattered bush,
while the Sable is fond of climbing about the low rocky hills, or in bush at the base
of kopjies. The Roan Antelope is also a much more regular drinker than the Sable,
which can go for long periods without requiring water. A troop of the former, if
undisturbed, come every evening to about the same spot on some favourite sluit of
standing water, while the latter drink irregularly and nearly always about daybreak.
“Although the Roan is a very large animal, standing about 5 feet at the shoulder,
the dull reddish grey of its hide makes it very hard to distinguish in bush, and it
would often be passed even in the open lands but for its shy nature, which causes it
to start lumbering away as soon as it sees a man on a horse.
“The Sable will stand and stare at you quite close sometimes, as much as to say
‘Who the devil are you?’ The Koodoo will creep under the shadow of a thorn bush
and hope to ‘Goodness gracious’ you won’t notice him; but the Roan will say
‘Good morning’ as soon as he sees you.
“Roans seem to keep in much smaller parties than the Sables, about a dozen
cows being the limit, whilst the old males live much to themselves, and are more
difficult to find than they are to bag. When running the Roans adopt single file,
and each follows closely the steps and movements of the old cow who generally
leads. They have a very fair power of endurance, but I think that any decent horse,
if properly handled, will run them to a standstill. All hunters, however, are agreed
that one should be careful in such experiments, for this Antelope is doubtless the
most dangerous of all the tribe, there being plenty of authenticated instances of the
animals turning and charging furiously when merely pressed too hard.”
Again, Mr. Millais writes:—

“The Dutchmen, who are generally pretty well at sea as regards the names of
wild game, have never quite made up their minds what to call this animal. They
consider that he has absolutely no claims to legitimacy on any score, and half the
members of that nation whom you meet will christen it either ‘Bastard Eland’ or
‘Bastard Gemsbok,’ both of which are equally ridiculous and inappropriate.
Though the animal, when viewed critically, is on the whole imposing and even
beautiful, when seen running it looks decidedly clumsy, and wanting in both
proportion and elegance; yet the head, when well set up and viewed among other
specimens of African fauna, has a striking and pleasing appearance. The fine
blending of colours on the face, the white switches of hair over the lachrymal
glands standing out over the black of the cheeks, the fine rough neck, and the long
queerly-shaped ears, all tend to give the head the wild game look it certainly
possesses. The horns themselves, though nothing compared with those of the
Waterbuck, Koodoos, and Sable, are beautifully annulated, and look quite in
proportion. Ward gives the maximum of males as 33 inches, and females 30½
inches. I would call the attention of the reader, if a naturalist, to the very peculiar
shape of the ear, and to the way that the white whisps drop from above the
lachrymal sinus, making the hairs stand out slightly as they do in life.
“Of all the larger Antelope, except perhaps the Eland, the Roan is the easiest to
kill. If the hunter follows a troop up they will frequently stop and allow several
shots to be fired at them; but the hunter must above all things keep them in good
view, for once out of sight the Roans know they are likely to be followed up, and it
will be found next to impossible to approach them, their sense of sight and smell is
so keen, and they so commonly start running long before you have spotted them.”
Another recent authority on the Antelopes of Mashonaland, Mr. J.

Ffolliott Darling, F.Z.S., has kindly favoured us with the following notes:
—
“Roan Antelopes are rather scarce over most parts of Mashonaland. They run in
small troops of from 3 to 6 or 8 in number. They vary greatly in bulk and in size of
horn; sometimes a big bull will have a very poor head.
“I once came across a very trusting troop of Roans consisting of a bull and four
cows, in the morning soon after sunrise, on an open plain; they allowed my
companion to shoot the bull from the road: we put him on a wagon and went on to
camp at a stream a few miles further on. During the day the four cows came along
and grazed with our oxen within a few hundred yards of where we were camped.
When the boy went to bring in the oxen, I went with him and I walked up to within
75 yards of the Roans before they showed any signs of uneasiness; then they
looked awhile, kicked their heels in the air, and galloped off a bit and had a little
fight in play, came back again and continued playing about there while the oxen
were being inspanned.
“On another occasion, in November, I found a cow and calf by themselves in
the middle of the day, on an open flat. I sat down on the top of an ant-hill to watch,
and presently, after inspecting me carefully at 800 yards distance, the cow lay
down on the top of another ant-hill, the better to keep me in view, while the calf
played about and nibbled the grass; after half an hour or so the cow got up and
they moved off leisurely to the hills.”
Passing to the north of the Zambesi we have already recorded the

occurrence of the Roan Antelope on the Manica Plateau in the Barotse
country on the testimony of Mr. Selous. Herr Lorenz. in his list of Dr.
Holub’s Mammals, also catalogues a male specimen obtained by that
traveller in the same district. Further north it was found by Mr. Alfred
Sharpe to be abundant near Lake Mweru, and five heads of it were sent
home by him in 1895. Mr. Sharpe, on his journey from Lake Nyasa to
Mweru in 1892, first met with the Roan Antelope after crossing the Saisi,
which flows into Lake Rikwa (see P. Z. S. 1895, p. 723). In the
Protectorate of Nyasaland this Antelope would appear to be not so
common, and Mr. Crawshay did not include it in his list. But it occurs,
according to the late Capt. Sclater, in the Shiré Highlands on the Tochila
Plains between Blantyre and Milanji (see P. Z. S. 1895, p. 728), and
Major Frank Trollope is stated to have shot specimens on the east coast
of Lake Nyasa (Johnston, Br. Centr. Afr. p. 318).
On the Nyasa-Tanganyika plateau between the two lakes, according to
information supplied to us by Mr. James B. Yule, the Roan is one of the
most abundant Antelopes, and is met with in herds of from 20 to 30.
Passing on northwards we now come to German and British Eastern
Africa, on specimens from which countries Herr Neumann has lately
based his Hippotragus rufo-pallidus. As already stated, we regard this
local form, so far as present evidence goes, as at most not more than a
subspecies of H. equinus. As regards its alleged variation in colour, it
should be recollected that an excellent observer, Mr. Selous, tells us that
these Antelopes “differ very much one from another in colour, some
being of a strawberry-roan, others of a deep dark grey or brown, and
others again so light as to appear almost white at a distance”[5].
In this part of Africa the Roan Antelope appears to have been first
observed by Speke, who met with it in swampy ground near Kazeh in
Uniamwesi “in considerable numbers,” and sent home a single head.
Herr Matschie records it as observed by Böhm in Uganda. Herr Oscar
Neumann kindly informs us that during his two years’ journeyings in
East Africa he only met with one herd of this Antelope, out of which he
shot five specimens, all females. This was on the 24th of September,
1893, on the upper River Bubu, halfway between Irangi and Mount
Gurui. “When approached, the herd did not go off at full speed, but
trotted away and then broke into a slow canter.” Herr Neumann believes
he could have shot more of them if he had not been exhausted by hard
running.
Herr Matschie kindly furnishes us with the following additional
localities for this Antelope in German East Africa:—Upper Pangani
River, south of Kilimanjaro (Kaiser and Schillings); between Lumbwa
and Kavirondo (Schillings); and Ufipa in Ukonongo (Hösemann).
In British East Africa, likewise, this Antelope appears to be local and
rather rare. Mr. Jackson believes that he saw it on the northern slopes of
Mount Elgon (Big Game Shoot, i. p. 292), and, more recently, has
recorded that Capt. F. S. Dugmore, R.N.R., shot a male on the Athi
Plains in July 1896[6]. Mr. Jackson also writes to us from the Ravine
Station on the Uganda Road as follows:—
“In April last, two marches from here, I saw a herd of 7 Antelopes much
resembling the Roan. They were about 800 yards off, and I had a good look at
them with a powerful telescope before commencing a stalk, which, I regret to say,
was unsuccessful through one of them, that I did not notice, seeing me. There were
four cows, one bull, and two half-grown calves. In colour they were like an Oryx,
and not unlike it in shape, though larger and longer on the leg. The back of the
neck was arched, like a Sable, and appeared to carry a short dark zebra-like mane.
The ears were very long and tufted, and the horns of both the bull and cows were
thick in proportion to their length, the bull’s perhaps 20 inches or more, and curved
backwards like a Roan. With the exception of one calf they were all standing under
a big tree in the shade, and as they were all broadside on to me I could not make
out what the facial markings were like. As the calf stood facing me, its ears stood
out almost at right angles to its head, with a slight droop towards the tips. They
appeared to me to be not large enough for Roan (I have only seen those in the
Natural History Museum), and I believe that they are more likely to be H. bakeri. I
feel sure that they are of the same species as that I saw on the northern slopes of
Mount Elgon in 1890.” (See P. Z. S. 1897, p. 454.)
Finally, on March 1st last year, Mr. W. E. de Winton at a meeting of

the Zoological Society exhibited a head-skin of this Antelope, brought
home from Machakos, on the Uganda Road, by Mr. S. L. Hinde, which
had been obtained from the Collector at that station.
From the slopes of Mount Elgon we will now proceed further
northwards to the swamps of the Bahr el Ghazal and the plains of the
Atbara and Blue Nile. Here we find the Roan Antelope, or at all events
its nearly allied representative, long ago recognized, and dedicated, as a
new species, to the memory of the well-known British sportsman and
traveller the late Sir Samuel Baker. Heuglin, who was the author of the
name “bakeri,” though well acquainted by report with this species
(which he says occurs in herds in the open districts of Galabat and on the
Atbara), tells us that he had only once seen it himself, and had derived
most of his information on it from Baker, who, in his ‘Albert Nyanza,’
vol. i. p. 340), speaking of the Latooka country on the right bank of the
White Nile, between 4° and 5° N. lat., writes as follows:—
“I saw varieties of Antelopes, including the rare and beautiful Maharif; but all
were so wild, and the ground so open, that I could not get a shot. This was the
more annoying, as the Maharif was an Antelope that I believed to be of a new
species. It had often disappointed me; for although I had frequently seen them on
the south-west frontier of Abyssinia, I had never been able to procure one, owing
to their extreme shyness, and to the fact of their inhabiting open plains, where
stalking was impossible. I had frequently examined them with a telescope, and had
thus formed an intimate acquaintance with their peculiarities. The Maharif is very
similar to the Roan Antelope of South Africa, but is mouse-coloured, with black
and white stripes upon the face. The horns are exactly those of the Roan Antelope,
very massive and corrugated, bending backwards to the shoulders. The withers are
extremely high, which give a peculiarly heavy appearance to the shoulders, much
heightened by a large and stiff black mane like that of a hog-maned horse. I have a
pair of horns in my possession that I obtained through the assistance of a lion, who
killed the Maharif while drinking near my tent; unfortunately the skin was torn to
pieces, and the horns and skull were all that remained.”
The well-known scientific traveller Dr. Schweinfurth also met with

this Antelope in several localities in the course of his journeys (1868–71)
among the upper affluents of the Bahr el Ghazal, and furnishes us with a
long list of the vernacular names by which it is known among the various
native tribes of that country. In the first volume of his ’Im Herzen von
Afrika’ (p. 237) he gives a good figure of its head, and tells us how, as he
was one day deeply engaged in botanizing in the forests of Bongo, a fine
full-grown specimen of this stately beast suddenly appeared close to him,
and fell a victim to two well-directed shots, to the great joy of the
accompanying natives.
Fig. 89
Horns of Baker’s Roan Antelope.
(From P. Z. S. 1868, p. 216.)
Dr. William Junker, who visited the same district of Africa in 1882,
also met with this Antelope in Zemio’s territory upon the upper affluents
of the Welle, where he tells us (‘Travels in Africa,’ Keane’s translation,
iii. p. 144) that his hunter brought in a “Bastard” Chamois (Antilope
leucophæa). Of this animal a figure is given which seems decidedly to
belong to this species.
In 1868 Sclater gave an account before the Zoological Society of
London of a young male Equine Antelope of this form which he had
observed in the King of Italy’s Menagerie, and illustrated it by exhibiting
a coloured photograph of the animal, which was subsequently
reproduced in the Society’s ‘Proceedings.’ The animal had been received
from Dr. Ori, the King’s agent at Khartoum, and on its death was
deposited in the Royal Zoological Museum of Turin. Sclater’s paper was
supplemented by some field-notes on this Antelope contributed by Sir
Samuel Baker, who also sent for exhibition the fine pair of horns of the
typical specimen described by Heuglin, then in his collection. A figure of
them is likewise given in Sclater’s article in the ‘Proceedings,’ which, by
the kind permission of the Society, we are enabled to reproduce in these
pages (fig. 89, p. 25).
On Nov. 24th, 1878, the Zoological Society of London acquired a
young male Equine Antelope from Mr. C. Hagenbeck, who stated that he
had received it along with other animals from Upper Nubia. If this
statement was correct, which there is no reason to question, this animal
was, no doubt, an example of Hippotragus equinus bakeri, although it
was never recognized as such. It lived in the Regent’s Park Gardens until
February 23rd, 1889.
There was also, about twenty years ago, an Equine Antelope, obtained
from the same source, living in the Zoological Garden at Berlin. Mr.
Clarence Bartlett has kindly lent us an excellent water-colour drawing of
this specimen taken by the late Stanley Wilson. It represents, no doubt,
the same local form of this Antelope. Mr. Hagenbeck informs us that the
Berlin specimen was also received by him in one of his consignments
from the Egyptian Sudan.
That a representative of the Equine Antelope is likewise found in
West Africa on the open country traversed by the Upper Gambia has
been known since Whitfield, as recorded by Gray in 1852, brought home
specimens of its head and horns. Gray did not then consider these to
indicate any difference from the Cape specimen of this species in the
British Museum. In a subsequent journey Whitfield also brought home
for the Derby Menagerie two, or perhaps three, living examples of this
Antelope. These were figured by Waterhouse Hawkins in three water-
colour drawings forming part of the two volumes of original sketches by
Waterhouse Hawkins and Wolf which are now in the Library at
Knowsley, and which, by the kind permission of the present Earl of
Derby, were exhibited and described by Sclater at the meeting of the
Zoological Society on December 15th, 1896[7]. From the MS. notes
written on these three drawings we learn that they were made on board
the . . ‘African’ on Sept. 11th and 12th, 1848, and represent the adult
female and young male of this Antelope—the “Dacris” of Whitfield.
By the kind permission of Lord Derby we now give an exact copy,
slightly reduced in size, put upon the stone by Mr. Smit (Plate LXXVIII),
of Waterhouse Hawkins’s drawing of the “Dacris,” which forms one of
the figures of plate 5 of the second volume of this valuable series, and is
stated to represent an adult female. This figure will be observed to differ
from that of the male (Plate LXXVII.) in its much lighter and more
reddish colouring, and especially in the longer ears of the Gambian
animal.
One of the young specimens brought home by Whitfield is now
stuffed in the Derby Museum at Liverpool. As we learn from the label, it
died in London on its way to Knowsley.
More recently heads of this Antelope have been obtained on the
Gambia by Dr. Percy Rendall, F.Z.S., and by Sir R. B. Llewelyn, the
present Governor. The latter were exhibited by Sclater at a meeting of
the Zoological Society on May 3rd, 1898[8], when attention was called to
the large number of fine Antelopes that occur in the Gambia Colony, and
to the desirableness of procuring further information about them.
According to the notes supplied to us by Sir R. B. Llewelyn, the Roan
Antelope, which is the “Da Kevoi” of the Mandingos, is found in some
places in Jara and Kiaung, and is common in Eastern Niammina.
The horns in question are those of a not fully adult animal, measuring
26½ inches along the curvature. They do not present any noticeable
features to distinguish them from those of Hippotragus equinus typicus
of South Africa.
The existence of this Antelope in West Africa has been further
confirmed by Herr Matschie, who has included it in his list of Mammals
of the German Protectorate of Togo, on the Gulf of Guinea, where it
occurs on the uplands of the interior. Herr Matschie kindly informs us
that the Berlin Museum has received from that locality a defective head
and skin without horns from Misa-höhe, transmitted by Herr Baumann,
and two skulls of females from Bismarckburg (Kling and Conrad). In the
collection of the British Museum there are also a scalp and skull of a
young male of the Roan Antelope obtained at Balaga, Beaufort Island,
on the Niger, and presented by Capt. A. J. Richardson.
Lastly, we may add that there is a fine young male Roan Antelope
now living in the Zoological Garden, Antwerp, which is stated to have
been received from Senegal, and, if so, would probably belong to the
subspecies now under consideration.
As regards the name to be used for this local form or subspecies of the
Roan Antelope a few words are necessary. Gray, in his ‘Catalogue of the
Ruminants,’ published in 1872, proposed to call it “koba”—no doubt
because of Whitfield’s assurances that it was the “Kob” or “Koba” of the
Jolliffs, and, as will be seen by our list of synonyms, several subsequent
authors have followed Gray’s lead. But we have already fully discussed
the question of this much-vexed name (see Vol. I. p. 60), and have shown
that it is hopeless to attempt to refer the “Koba” of Buffon satisfactorily
to any of the species with which it has been identified. It follows that the
Latin specific term “koba,” founded on Buffon’s name, must also fall to
the ground. Under these circumstances we propose to designate the
western form of the Roan Antelope Hippotragus equinus gambianus, as
being the representative of this species in the Gambia.
South of Togo, along the West-African coast down to the Congo and
in the great Congo valley itself, we are not aware of the Roan Antelope
ever having been met with; nor is it likely to occur there, as the uniform
dense forest which covers these districts would be little suited to its
habits. But when we proceed further south to Mossamedes and the
interior of Angola, where the country becomes drier and more open, the
Roan Antelope is again found. Dr. Jentink mentions it in his article on
the mammals collected in Mossamedes by Mr. P. J. van der Kellen
(Notes Leyd. Mus. ix. p. 173); and Prof. J. V. Barboza du Bocage
includes it in his catalogue of the Mammals of Angola, published in
1892, as having been received from Golungo Alto in the interior, where,
along with the Sable Antelope, it is known by the native name of
“Palanca” or “Malanca” (Jorn. Ac. Sc. Lisboa, 2, ii. p. 26). We presume
that the Angolan representative of the Roan Antelope will be found to
belong to the typical South-African form Hippotragus equinus typicus.
The specimens of the Roan Antelope in the British Museum consist of
a mounted adult male and a young one, and the skeleton of a male, from
Mashonaland, presented by Mr. F. C. Selous (exhibited in the gallery); an
adult male presented by Sir Andrew Smith, being the specimen figured
in his ‘Illustrations,’ as above referred to; a female presented by Lord
Derby; and a skin and skull of an adult from Lake Mweru, presented by
Mr. Crawshay. There are also several pairs of horns, one of which was
received from Dr. Burchell. These specimens all belong to the typical
form.
Of the East-African H. equinus rufo-pallidus the British Museum has
only the scalp and skull from Machakos (Dr. Hinde) above referred to.
Fig. 90.
Head of Roan Antelope.
Of H. e. bakeri the British Museum has two skulls (♂ et ♀) from the

Atbara, obtained by the collector Essler.
Of the West-African H. e. gambianus the series in the National
Collection comprises a pair of frontlets ( ♂ et ♀ ) from Gambia
(Whitfield) presented by Lord Derby, a scalp and skull from the Upper
Gambia presented by Dr. Percy Kendall (above referred to), and the
specimen from the Niger presented by Capt. Richardson.
This series, as is evident, is quite insufficient to solve the vexed
question as to the amount of distinctness of the four geographical forms
or subspecies, which must remain open for future investigators.
Our illustration of the adult male of this Antelope (Plate LXXVII.)
was put on the stone by Mr. Smit, about twenty years ago, from a water-
colour sketch by Mr. Wolf. It is now impossible to ascertain from what
specimen this sketch was taken, but it is conjectured to have been from a
skin and skull procured by Mr. Selous in S.E. Africa. At the same time a
wood-block of the head (fig. 90, p. 29) was drawn, which shows well the
essential differences between the Roan Antelope and the Sable Antelope
(see fig. 91, p. 38).
January, 1899.
THE BOOK OF ANTELOPES, PL. LXXIX.
Wolf del. J. Smit lith. The Sable Antelope. Hanhart imp.

HIPPOTRAGUS NIGER.
Published by R.H. Porter

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THE BOOK OF ANTELOPES, PL. LXXVII.

Wolf del. J. Smit lith. The Roan Antelope. Hanhart imp.

Waterhouse Hawkins del. J. Smit lith.

III. THE ROAN ANTELOPE.

[PLATES LXXVII. & LXXVIIL]

Ægoceros leucophæus, Scl. P. Z. S. 1864, p. 103 (Kazeh, Speke).

Aegoceros leucophæus, var.?, “Docoi” or Whitemouth of Mandingoes, Gray,

It is a well-known and generally accepted fact amongst naturalists that

The well-known sportsman and naturalist Sir William Cornwallis

Again, Mr. Millais writes:—

Another recent authority on the Antelopes of Mashonaland, Mr. J.

Passing to the north of the Zambesi we have already recorded the

Finally, on March 1st last year, Mr. W. E. de Winton at a meeting of

The well-known scientific traveller Dr. Schweinfurth also met with

Of H. e. bakeri the British Museum has two skulls (♂ et ♀) from the

THE BOOK OF ANTELOPES, PL. LXXIX.

Wolf del. J. Smit lith. The Sable Antelope. Hanhart imp.

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