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Intermediate Accounting Reporting and Analysis 2nd Edition Wahlen Test Bank
Intermediate Accounting Reporting and Analysis 2nd Edition Wahlen Test Bank
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
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
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
LEARNING OBJECTIVES: ACCT.WHAL.16.2.2 - LO: 2.2
NATIONAL STANDARDS: United States - BUSPROG: Reflective Thinking - BUSPROG: Analytic
LOCAL STANDARDS: United States - OH - Default City - AICPA: FN-Decision Modeling
KEYWORDS: Bloom’s: Remembering
© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: ACCT.WHAL.16.2.2 - LO: 2.2
NATIONAL STANDARDS: United States - BUSPROG: Reflective Thinking - BUSPROG: Analytic
LOCAL STANDARDS: United States - OH - Default City - AICPA: FN-Decision Modeling
KEYWORDS: Bloom’s: Remembering
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
LEARNING OBJECTIVES: ACCT.WHAL.16.2.2 - LO: 2.2
NATIONAL STANDARDS: United States - BUSPROG: Reflective Thinking - BUSPROG: Analytic
LOCAL STANDARDS: United States - OH - Default City - AICPA: FN-Decision Modeling
KEYWORDS: Bloom’s: Remembering
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
LEARNING OBJECTIVES: ACCT.WHAL.16.2.2 - LO: 2.2
NATIONAL STANDARDS: United States - BUSPROG: Reflective Thinking - BUSPROG: Analytic
LOCAL STANDARDS: United States - OH - Default City - AICPA: FN-Decision Modeling
KEYWORDS: Bloom’s: Remembering
© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
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
LEARNING OBJECTIVES: ACCT.WHAL.16.2.3 - LO: 2.3
NATIONAL STANDARDS: United States - BUSPROG: Reflective Thinking - BUSPROG: Analytic
LOCAL STANDARDS: United States - OH - Default City - AICPA: FN-Decision Modeling
KEYWORDS: Bloom’s: Remembering
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
LEARNING OBJECTIVES: ACCT.WHAL.16.2.4 - LO: 2.4
NATIONAL STANDARDS: United States - BUSPROG: Reflective Thinking - BUSPROG: Analytic
LOCAL STANDARDS: United States - OH - Default City - AICPA: FN-Decision Modeling
KEYWORDS: Bloom’s: Remembering
9. Oil and gas reserves information would be included within the financial statements.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
LEARNING OBJECTIVES: ACCT.WHAL.16.2.5 - LO: 2.5
NATIONAL STANDARDS: United States - BUSPROG: Reflective Thinking - BUSPROG: Analytic
LOCAL STANDARDS: United States - OH - Default City - AICPA: FN-Decision Modeling
KEYWORDS: Bloom’s: Remembering
© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
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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.
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. . - .
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. . .
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.”
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.