Data Analytics for Accounting.

Third
Edition Vernon J. Richardson
Visit to download the full and correct content document:
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 page i

Data Analytics for Accounting

THIRD EDITION

Ver
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 page ii

DATA ANALYTICS FOR ACCOUNTING

Published by McGrawHill LLC, 1325 Avenue of the Americas, New York,

NY 10019. Copyright ©2023 by McGrawHill LLC. All rights reserved.
Printed in the United States of America. No part of this publication may be
reproduced or distributed in any form or by any means, or stored in a
database or retrieval system, without the prior written consent of
McGrawHill LLC, including, but not limited to, in any network or other
electronic storage or transmission, or broadcast for distance learning.

Some ancillaries, including electronic and print components, may not be

available to customers outside the United States.

This book is printed on acid-free paper.

1 2 3 4 5 6 7 8 9 LWI 27 26 25 24 23 22

ISBN 978-1-265-09445-4
MHID 1-265-09445-4

Cover Image: sasirin pamai/Shutterstock

All credits appearing on page or at the end of the book are considered to be
an extension of the copyright page.

The Internet addresses listed in the text were accurate at the time of
publication. The inclusion of a website does not indicate an endorsement by
the authors or McGraw Hill LLC, and McGraw Hill LLC does not
guarantee the accuracy of the information presented at these sites.

mheducation.com/highered
 page iii

Dedications
My wonderful daughter, Rachel, for your constant love,
encouragement, and support. You always make me laugh and
smile!

—Vern Richardson

To my three wonderful little Teeter tots, who keep me on my

toes.

—Ryan Teeter

To the Mustache Running Club. Over many miles you all have
learned more about accounting data analytics than you ever
hoped for! Thanks for all of your support—on and off the trail.

—Katie Terrell
 page iv

Preface
Data Analytics is changing the business world—data simply surround us!
So many data are available to businesses about each of us—how we shop,
what we read, what we buy, what music we listen to, where we travel,
whom we trust, where we invest our time and money, and so on.
Accountants create value by addressing fundamental business and
accounting questions using Data Analytics.
All accountants must develop data analytic skills to address the needs of
the profession in the future—it is increasingly required of new hires and old
hands. Data Analytics for Accounting, 3e recognizes that accountants don’t
need to become data scientists—they may never need to build a data
repository or do the real hardcore Data Analytics or learn how to program a
computer to do machine learning. However, there are seven skills that
analytic-minded accountants must have to be prepared for a data-filled
world, including:

1. Developed analytics mindset—know when and how Data Analytics

can address business questions.
2. Data scrubbing and data preparation—comprehend the process needed
to clean and prepare the data before analysis.
3. Data quality—recognize what is meant by data quality, be it
completeness, reliability, or validity.
4. Descriptive data analysis—perform basic analysis to understand the
quality of the underlying data and their ability to address the business
question.
 5. Data analysis through data manipulation—demonstrate ability to sort,
rearrange, merge, and reconfigure data in a manner that allows
enhanced analysis. This may include diagnostic, predictive, or
prescriptive analytics to appropriately analyze the data.
6. Statistical data analysis competency—identify and implement an
approach that will use statistical data analysis to draw conclusions and
make recommendations on a timely basis.
7. Data visualization and data reporting—report results of analysis in an
accessible way to each varied decision maker and his or her specific
needs.

Consistent with these skills, it’s important to recognize that Data

Analytics is an iterative process. The process begins by identifying business
questions that can be addressed with data, extracting and testing the data,
refining our testing, and finally, communicating those findings to
management. Data Analytics for Accounting, 3e describes this process by
relying on an established Data Analytics model called the IMPACT cycle:1

1. Identify the questions.

2. Master the data.
3. Perform test plan.
4. Address and refine results.
5. Communicate insights.
6. Track outcomes.

page v
Adapted from Win with Advanced Business Analytics: Creating Business Value from Your
Data, by Jean Paul Isson and Jesse S. Harriott.

The IMPACT cycle is described in the first four chapters, and then the
process is illustrated in auditing, managerial accounting, financial
accounting, and taxes in Chapters 5 through 9. In response to instructor
feedback, Data Analytics for Accounting, 3e now also includes two new
project chapters, giving students a chance to practice the full IMPACT
model with multiple labs that build on one another.
Data Analytics for Accounting, 3e emphasizes hands-on practice with
real-world data. Students are provided with hands-on instruction (e.g.,
click-by-click instructions, screenshots, etc.) on datasets within the chapter;
within the end-of-chapter materials; and in the labs at the end of each
chapter. Throughout the text, students identify questions, extract and
download data, perform testing, and then communicate the results of that
testing.
The use of real-world data is highlighted by using data from Avalara,
LendingClub, College Scorecard, Dillard’s, the State of Oklahoma, as
well as other data from our labs. In particular, we emphasize the rich data
from Dillard’s sales transactions that we use in more than 15 of the labs
throughout the text (including Chapter 11).
Data Analytics for Accounting, 3e also emphasizes the various data
analysis tools students will use throughout the rest of their career around
two tracks—the Microsoft track (Excel, Power BI) and a Tableau track
(Tableau Prep and Tableau Desktop—available with free student license).
Using multiple tools allows students to learn which tool is best suited for
the necessary data analysis, data visualization, and communication of the
insights gained—for example, which tool is easiest for internal controls
testing, which is best for analysis or querying (using SQL) big datasets,
which is best for data visualizations, and so on.

1Jean Paul Isson and Jesse S. Harriott, Win with Advanced Business Analytics: Creating
Business Value from Your Data (Hoboken, NJ: Wiley, 2013).
 page vi

About the Authors

Vernon J. Richardson

Vernon J. Richardson is a Distinguished Professor of Accounting and the

G. William Glezen Chair in the Sam M. Walton College of Business at the
University of Arkansas and a Visiting Professor at Baruch College. He
received his BS, Master of Accountancy, and MBA from Brigham Young
University and a PhD in accounting from the University of Illinois at
Urbana–Champaign. He has taught students at the University of Arkansas,
Baruch College, University of Illinois, Brigham Young University, Aarhus
University, and University of Kansas, and internationally at the China
Europe International Business School (Shanghai), Xi’an Jiaotong Liverpool
University, Chinese University of Hong Kong–Shenzhen, and the
University of Technology Sydney.
Dr. Richardson is a member of the American Accounting Association.
He has served as president of the American Accounting Association
Information Systems section. He previously served as an editor of The
Accounting Review and is currently an editor at Accounting Horizons. He
has published articles in The Accounting Review, Journal of Information
Systems, Journal of Accounting and Economics, Contemporary Accounting
Research, MIS Quarterly, International Journal of Accounting Information
Systems, Journal of Management Information Systems, Journal of
Operations Management, and Journal of Marketing. Dr. Richardson is also
an author of McGraw Hill’s Accounting Information Systems and
Introduction to Data Analytics for Accounting textbooks.

Ryan A. Teeter

Ryan A. Teeter is a Clinical Associate Professor of Accounting in the Katz

Graduate School of Business at the University of Pittsburgh. He teaches
accounting information systems, auditing, and accounting data analytics.
Prior to receiving his PhD in accounting information systems from Rutgers
University, he worked at Google in Mountain View, California. He has
since worked with internal audit organizations at Siemens, Procter &
Gamble, Alcoa/Arconic, and FedEx, helping to develop robotic process
automation programs and Data Analytic solutions.
Dr. Teeter is a member of the American Accounting Association and has
published articles in the Journal of Strategic Technologies in Accounting
and Issues in Accounting Education. He has received grant funding for Data
Analytics research from PwC. Dr. Teeter is also an author of McGraw Hill’s
Introduction to Data Analytics for Accounting textbook.
Katie L. Terrell

Katie L. Terrell is an instructor in the Sam M. Walton College of Business

at the University of Arkansas. She received her BA degrees in English
literature and in the Spanish language from the University of Central
Arkansas and her MBA from the University of Arkansas. She expects a
doctoral degree by 2021. She has taught students at the University of
Arkansas; Soochow University (Suzhou, China); the University College
Dublin (Ireland); and Duoc UC, a branch of the Catholic University of
Chile (Vina del Mar, Chile).
She is a member of the American Accounting Association and has
published a Statement on Management Accounting for the Institute of
Management Accountants on managing organizational change in
operational change initiatives. Terrell was named the 2019 Business
Professional of the Year (Education) by the national Beta Alpha Psi
organization. She has recently been recognized for her innovative teaching
by being the recipient of the Mark Chain/FSA Teaching Award for
innovative graduate-level accounting teaching practices in 2016. She has
worked with Tyson Foods, where she held various information system
roles, focusing on business analysis, project management for ERP
implementations and upgrades, and organizational change management.
Terrell is also an author of McGraw Hill’s Introduction to Data Analytics
for Accounting textbook.
 page vii

Acknowledgments
Our sincere thanks to all who helped us on this project.
Our biggest thanks to the awesome team at McGraw Hill, including
Steve Schuetz, Tim Vertovec, Rebecca Olson, Claire McLemore, Michael
McCormick, Christine Vaughan, Kevin Moran, Angela Norris, and Lori
Hancock.
Our thanks also to each of the following:
The Walton College Enterprise Team (Paul Cronan, Ron Freeze,
Michael Gibbs, Michael Martz, Tanya Russell) for their work helping us get
access to the Dillard’s data.
Shane Lunceford from LendingClub for helping gain access to
LendingClub data.
Joy Caracciolo, Will Cocker, and Tommy Morgan from Avalara for their
help to grant permissions usage of the Avalara data.
Bonnie Klamm, North Dakota State University, and Ryan Baxter, Boise
State University, for their accuracy check review of the manuscript and
Connect content.
In addition, the following reviewers and classroom testers who provided
ideas and insights for this edition. We appreciate their contributions.
Amelia Annette Baldwin
University of South Alabama
Dereck Barr-Pulliam
University of Wisconsin–Madison
Ryan Baxter
Boise State University
Cory Campbell
Indiana State University
Heather Carrasco
Texas Tech University
Curtis Clements
Abilene Christian University
Elizabeth Felski
State University of New York at Geneseo
Amber Hatten
The University of Southern Mississippi
Jamie Hoeischer
Southern Illinois University, Edwardsville
Chris C. Hsu
York College, City University of New York
Venkataraman Iyer
University of North Carolina at Greensboro
Andrea S. Kelton
Middle Tennessee State University
Bonnie Klamm
North Dakota State University
Gregory Kogan
Long Island University, Brooklyn
Hagit Levy
Baruch College, CYNY
Brandon Lock
Baruch College, CUNY
Sharon M. Lightner
National University
Kalana Malimage
University of Wisconsin–Whitewater
Partha Mohapatra
California State University, Sacramento
Bonnie Morris
Duquesne University
Uday Murthy
University of South Florida
Kathy Nesper
University at Buffalo
Kamala Raghavan
Texas Southern University
Marie Rice
West Virginia University
Ali Saeedi
University of Minnesota Crookston
Karen Schuele
John Carroll University
Drew Sellers
Kent State University
Joe Shangguan
Robert Morris University
Vincent J. Shea
St. John’s University
Jacob Shortt
Virginia Tech
Marcia Watson
University of North Carolina at Charlotte
Liu Yang
Southeast Missouri State University
Zhongxia Ye
University of Texas, San Antonio
Qiongyao (Yao) Zhang
Robert Morris University
Vernon Richardson
Ryan Teeter
Katie Terrell
 page viii

Key Features
NEW! Color Coded Multi-Track Labs: Instructors have the flexibility
to guide students through labs using the Green Track: Microsoft tools
(including Excel, Power Query, and Power BI); Blue Track: Tableau
tools (including Tableau Prep Builder and Tableau Desktop); or both.
Each track is clearly identified and supported with additional resources.
NEW! Lab Example Outputs: Each lab begins with an example of
what students are expected to create. This provides a clear reference and
guide for student deliverables.
NEW! Auto-Graded Problems: The quantity and variety of auto-
graded problems that are assignable in McGraw Hill Connect have been
expanded.
NEW! Discussion and Analysis: Now available as manually graded
assignments in McGraw Hill Connect.
Emphasis on Skills: Working through the IMPACT cycle framework,
students will learn problem assessment, data preparation, data analysis,
data visualization, control contesting, and more.
Emphasis on Hands-On Practice: Students will be provided hands-on
learning (click-by-click instructions with screenshots) on datasets within
each chapter, within the end-of-chapter materials, and in the labs and
comprehensive cases.
Emphasis on Datasets: To illustrate data analysis techniques and skills,
multiple practice datasets (audit, financial, and managerial data) will be
used in every chapter. Students gain real-world experience working with
data from Avalara, LendingClub, Dillard’s, College Scorecard, the
State of Oklahoma, as well as financial statement data (via XBRL)
from S&P100 companies.
Emphasis on Tools: Students will learn how to conduct data analysis
using Microsoft and Tableau tools. Students will compare and contrast
the different tools to determine which are best suited for basic data
analysis and data visualization, which are easiest for internal controls
testing, which are best for SQL queries, and so on.
 page ix

Main Text Features

 page x

End-of-Chapter Materials
page xi
 page xii

Data Analytics for Accounting,

3e Content Updates
General Updates for the 3rd Edition
Color coded multi-track labs now emphasize two tracks: The green
Microsoft Track (including Excel, Power Query, and Power BI) and
blue Tableau Track (including Tableau Prep Builder and Tableau
Desktop).
Added additional End-of-Chapter Multiple Choice Questions
throughout the text that are auto-graded in Connect.
Significantly revised many End-of-Chapter Problems for availability
and auto-grading within Connect. Analysis Problems in Connect are
manually graded.
Linked chapter content to lab content using Lab Connections within
the chapter content.

Chapter by Chapter Updates

Specific chapter changes for Data Analytics for Accounting, 3e are as
follows:

Chapter 1
Added new opening vignette regarding a recent IMA survey of finance
and accounting professionals and their use of Big Data and Data
 Analytics.
Added discussion on how analytics are used in auditing, tax, and
management accounting.
Included introduction to the variety of analytics tools available and
explanation of dual tracks for labs including Microsoft Track and
Tableau Track.
Added “Data Analytics at Work” box feature: What Does an Analyst
Do at a Big Four Accounting Firm.
Added six new Connect-ready problems.
Implemented lab changes:
All-new tool connections in Lab 1-5.
Revised Labs 1-0 to 1-4.

Chapter 2
Edited opening vignette to include current examples regarding data
privacy and ethics.
Added a discussion on ethical considerations related to data collection
and use.
Added exhibit with potential external data sources to address
accounting questions.
Expanded the data extraction section to first include data
identification, including the use of unstructured data.
Added “Data Analytics at Work” box feature: Jump Start Your
Accounting Career with Data Analytics Knowledge.
Added six new Connect-ready problems.
Implemented lab changes:
Revised Labs 2-1 to 2-8.
 page xiii
Chapter 3
Refined the discussion on diagnostic analytics.
Improved the discussion on the differences between qualitative and
quantitative data and the discussion of the normal distribution.
Refined the discussion on the use of regression as an analytics tool.
Added examples of time series analysis in the predictive analytics
section.
Added “Data Analytics at Work” box feature: Big Four Invest Billions
in Tech, Reshaping Their Identities as Professional Services Firm with
a Technology Core.
Added six new Connect-ready problems.
Implemented lab changes:
All-new cluster analysis in Lab 3-2.
Revised Labs 3-1, 3-3 to 3-6.

Chapter 4
Added discussion of statistics versus visualizations using Anscombe’s
quartet.
Updated explanations of box plots and Z-scores.
Added “Data Analytics at Work” box feature: Data Visualization: Why
a Picture Can Be Worth a Thousand Clicks.
Added six new Connect-ready problems.
Implemented lab changes:
All-new dashboard in Lab 4-3.
Revised Labs 4-1, 4-2, 4-4, 4-5.
Chapter 5
Improved and clarified content to match the focus on descriptive,
diagnostic, predictive, and prescriptive analytics.
Added “Data Analytics at Work” box feature: Citi’s $900 Million
Internal Control Mistake: Would Continuous Monitoring Help?
Added six new Connect-ready problems.
Implemented lab changes:
Revised Labs 5-1 to 5-5.

Chapter 6
Clarified chapter content to match the focus on descriptive, diagnostic,
predictive, and prescriptive analytics.
Added “Data Analytics at Work” box features: Do Auditors Need to
Be Programmers?
Added six new Connect-ready problems.
Implemented lab changes:
Major revisions to Labs 6-1 to 6-5.

Chapter 7
Added new exhibit and discussion that maps managerial accounting
questions to data approaches.
Added “Data Analytics at Work” box feature: Maximizing Profits
Using Data Analytics
Added five new Connect-ready problems.
Implemented lab changes:
All-new job cost, balanced scorecard, and time series dashboards in
Lab 7-1, 7-2, 7-3.
 Revised Lab 7-4, 7-5.

page xiv
Chapter 8
Added new exhibit and discussion that maps financial statement
analysis questions to data approaches.
Added four new Connect-ready problems.
Implemented lab changes:
All-new sentiment analysis in Lab 8-4.
Revised Labs 8-1 to 8-3.

Chapter 9
Added new exhibit and discussion that maps tax questions to data
approaches.
Added four new Connect-ready problems.
Implemented lab changes:
Revised Labs 9-1 to 9-5.

Chapter 10
Updated project chapter that evaluates different business processes,
including the order-to-cash and procure-to-pay cycles, from different
user perspectives with a choice to use the Microsoft track, the Tableau
track, or both.
Added extensive, all-new set of objective and analysis questions to
assess analysis and learning.

Chapter 11
Updated project chapter, estimating sales returns at Dillard’s with
three question sets highlighting descriptive and exploratory analysis,
hypothesis testing, and predictive analytics with a choice to use the
Microsoft track, the Tableau track, or both.
Added extensive, all-new set of objective and analysis questions to
assess analysis and learning.
Another random document with
no related content on Scribd:
them well between cloths; and make a pickle of the following
ingredients:
Six eschalots, minced
White peppercorns 2 oz.
Mace, bruised 1½ oz.
Nutmeg, sliced 1½ oz.
Common table salt 6 oz.
White-wine vinegar 5 pints
Skim this well, boiling it fifteen minutes, and, filling jars with the fruit,
pour the liquor and spices equally upon them, when about new milk
warm, and tie bladder over the jars.

beet-roots.
Pickled beet-roots which have both fine colour and flavour to
recommend them are seldom to be met with, particularly in the
provinces. If this method is tried, it will most certainly recommend
them. Take half a dozen roots of the deepest blood-red colour, put
them into a pail of cold water, and with a soft brush scour and wash
them well, and without breaking the skin in the least. Put them into a
saucepan of boiling water, and let them boil gently until tender, and
no longer, then take them up, wipe dry, and leave them until the next
day. Now peel them nicely, and cut them across in slices a quarter of
an inch thick, not using the extremities. You may cut the slices into
various ornamental and grotesque figures, and lay them in open-
mouthed jars, and make the following pickle:
Mace 1 oz.
Cloves, bruised 2 oz.
Peppercorns 2 oz.
Bay salt, pounded 4 oz.
Ginger, sliced 2 oz.
Horseradish, sliced 1 oz.
Best vinegar ½ gallon
Boil these ten or fifteen minutes, skimming well, and, when cold,
pour over the roots. Replenish the next day what pickle may have
been absorbed, and cover the jars with bladder and leather. This
pickle is ready in a month, and is very good. It makes a beautiful
garnish with fish at dinner, &c. &c.

button mushrooms, for pies and sauces.

Pick out expressly for this purpose a couple of quarts of fresh
gathered button mushrooms, cut the stalks out closely, and wipe
them singly with a piece of soft flannel dipped in moistened bay salt,
place them apart on dishes and scatter a little finely beaten salt
amongst them. Put them into a roomy saucepan along with
Mace, slightly bruised ½ oz.
White peppercorns, slightly
bruised ¾ oz.
Bay leaves, shred ½ oz.
Cloves, bruised ¼ oz.
and let them simmer gently and until all their juice is taken up. Take
the pan from the fire, and when cooled a little add to them four or five
glasses of good white wine, agitate the mushrooms in the pan,
replace it on the fire and bring it to the boil for one minute, then add
three pints of the best pale vinegar and boil for ten minutes slowly.
Now put the mushrooms into glass or stone jars that are clean and
perfectly dry, and when cold make secure with corks or bladder, and
keep them in a dry cool room. This is an estimable pickle, and will be
appreciated duly by lady-cooks, who best know its usefulness and
the various ways in which both the mushrooms and their pickle may
be made available. The wine should be good old Madeira, and the
quantity may be increased with great advantage.

green parsley.
Take fresh green curled parsley just at maturity, pick out the most
handsome sprigs and put them into salt and water strong enough to
float an egg, and let remain so for five or six days; set them to drain
on a sieve, and then immerse them in another fresh pickle of the
same strength for ten days longer, changing the brine twice. Then
drain them again, and put them into pure cold spring water for two
days, changing the water daily, and when again drained scald them
in boiling water until they are of a nice green, and dry them between
soft cloths. Make, then, the following pickle of
Mace ½ oz.
Nutmeg, sliced 1 oz.
Eschalots, minced 1 oz.
Horseradish, sliced 2 oz.
White-wine vinegar 3 pints
which must be boiled ten or twelve minutes and well skimmed. Put
the parsley branches lightly into jars and pour the pickle over,
covering well. Fill up again with pickle the next day, and cover that
again with pure olive oil to the thickness of an inch or thereabouts.
Cover close with wetted bladder, and over that, when dried, with soft
leather, and keep in a dry airy room.

walnut catsup.
When walnuts have attained maturity, and are being deprived of
the outside green shells by the fruiterers, take half a peck of these
husks, put them into a jar, and pour on them as much cold strong
pickling vinegar as will quite cover them; bung up the jar, and so let
them remain three months. Then press out the liquor upon a sieve,
and to every gallon of it take
Cloves 1 oz.
Mace ¾ oz.
Ginger 1½ oz.
Jamaica pepper 1½ oz.
Black pepper 1 oz.
Garlic 1 oz.
 Port wine lees 1½ quart
Anchovies 8 oz.
With all these boil up the liquor of the walnuts, and let them simmer
twenty minutes, skimming well the whole time, then put it aside for
two days and boil it again until reduced one-third part. When cold,
you may put it in bottles, which cork well and seal with wax. It will be
an excellent catsup, and will be greatly improved by long keeping.

mushroom catsup.
Throw large black flap mushrooms into a vessel, and crush them
with the hands well, throwing in a large handful of common salt to
each peck, and let them so lie for two days. Then put them into a
crock of earthenware, and let them be macerated in a cool baker’s
oven for six hours or so, and, when cold, press out the juice, which
boil with the following, to each gallon of the liquor:
Mace ½ oz.
Jamaica pepper 1 oz.
Black pepper 1 oz.
Cloves 1½ oz.
Ginger 1 oz.
Garlic 1 oz.
Bay salt 9 oz.
The simmering and skimming must be continued as long as any filth
rises, and let it then be put away for a day or two, and boiled up
again, being kept well up to the boiling point until reduced to half its
original quantity. When cold it may be put into bottles and firmly
corked and waxed.

tomato catsup.
When tomatoes are fully ripe take two dozen of fine, large, sound
ones, put them into jars and bake until they are tender; strain off the
water from them, and pass the pulp through a sieve, then add to
every pound of the pulp,
Eschalots, shred 1 oz.
Garlic, shred ½ oz.
Bay salt ¼ oz.
White pepper, finely
powdered ¼ oz.
Chili vinegar 1 pint
Boil them together until the whole is quite soft, and pass it again
through a sieve. Now, to every pound of the pulp add the juice of two
lemons, and one large Seville orange, boil it again until it has
attained the consistence of thick cream, and when cold bottle it; cork
and seal well.

celery, crab salad.

Open and wash thoroughly clean a fine head of celery, wipe dry,
and cut it across into a basin, add to it two ounces of some good rich
old cheese sliced thinly, a teaspoonful of mustard mixed as for the
table, a tablespoonful of best olive oil, the same quantity of vinegar,
with pepper and salt to your taste. Mix all well together.

elder-flower vinegar.
Pick out all the stalks from a peck of fresh elder flowers and put
them into a vessel with two gallons of white-wine vinegar, set them
under the influence of bright sunbeams for fourteen days and
upwards, or at a short distance from a continuous fire, and then filter
the vinegar through a new flannel bag; fill bottles, which must be well
corked and sealed.

tarragon vinegar.
Take the leaves of tarragon just before it blossoms, put a pound of
them to three quarts of the best white-wine vinegar in a stone jar,
and let them infuse sixteen days. Then drain it and strain through a
flannel bag; add for every two gallons a quarter of an ounce of
isinglass dissolved in sherry wine, and let it be agitated briskly in a
large stone bottle two days. Leave it a month to get fine, then draw it
off into clean dry glass bottles, which cork well and seal.

white-gooseberry vinegar.
Vinegars should be made at home if you wish to rely upon their
quality. This will be superior to any white-wine vinegar, “so called at
the shops,” and as such will be extremely serviceable in all large
establishments and families. Choose fruit of the lightest colour you
can get when fully ripe, mash it with a wooden mallet or potato
beetle. To every peck of the fruit put two gallons of water, stir them
well for an hour and let them ferment three weeks, repeating the
stirring daily. Then strain off the liquor and add for every gallon:
Loaf sugar 1 lb.
Yeast, thick and fresh 1 tablespoonful
Treacle 1 tablespoonful
Let it work for three or four days, then put it into a sweet barrel of
convenient size, and stop it down for twelve months.

syrup d’orgeat, a paris receipt.

This elegant syrup is thus made:
Sweet almonds 20 oz.
Bitter almonds 8 oz.
Refined sugar 9 lb.
Water 4 pints
Blanch the almonds, dry them perfectly and pound them in a mortar
with the sugar, adding gradually two thirds of the water; strain
through linen, and wash the almonds on the strainer with the
remainder of the water, and dissolve the sugar in the strained liquor
by a gentle heat. Pour the syrup into an earthenware vessel, remove
the scum, and, when nearly cold, add two ounces of orange-flower
water. Put it into clean clear glass bottles, cork well, and seal
effectually.

an excellent curry-powder.
Turmeric 2 oz.
Coriander seeds 6 oz.
Ginger ½ oz.
Cinnamon 2 drachms
Cayenne pepper 6 drachms
Black pepper ½ oz.
Mace 1 drachm
Fenugreek 1½ oz.
Pimento 2 drachms
Cloves 1 drachm
Nutmeg ½ oz.
Pound all the above separately in a mortar, mix thoroughly for twenty
minutes, then sift and again pound the returns, which, when in finest
powder, mix with bulk; put into dry bottles, cork them well and seal.
Some persons prefer more turmeric and less coriander. Others add
two ounces of the best Durham mustard (scorched). Others, half an
ounce of cardamoms or two ounces of cummin. The colour should
be light yellow—brown, not bright yellow.

notes.
It has been incontestably proved by Baron Liebig and other
Professors of Chemistry, that the albumen and gelatine constitute
the leading nutritive ingredients in the different kinds of flesh and fish
used as food; and I have arrived at the conclusion, that any mode of
curing which deprives them of these valuable properties, is opposed
to facts in science and to common-sense, and cannot therefore be
tolerated.
On the nutritive properties of animal food, Professor Brande
writes: “When the muscular parts of animals are washed repeatedly
in cold water, the fibrinous matter which remains, consists chiefly of
albumen, and is, in its chemical properties, analogous to the clot of
blood.”
In mutton, the albumen or fibrin amounts to as much as twenty-
two per cent., and of gelatine to seven per cent., giving a total of
twenty-nine per cent. of nutritive matter. In beef, the albumen is
twenty, and the gelatine six per cent., yielding a total of twenty-six
per cent. of nutritive matter.
When a piece of meat is covered with salt, or immersed in brine,
the salt penetrates the whole fibre of the flesh, and the juices
contained within are drawn out, and mix with the brine; the salts of
potass contained in it, are exchanged and superseded by those of
soda, derived from the salt with which it has been cured; now, as a
constant supply of potass is required in the system to renew the
muscular fibre, it is quite clear that the want of it must be attended
with some derangement of the health; and hence the benefit derived
from the taking of vegetables, which by supplying potass, make up
for the want of this alkali in the meat.
Albumen is coagulated by heat, and is drawn out by cold water;
this fact is referred to in Note, No. 11.

No. 1. The coating of small articles, of the better sorts, excludes

the air. It is a mixture of gelatine with treacle, applied when hot, and
which when exposed to the air becomes hardened, yet elastic as
india-rubber. See Note, No. 12.
No. 2. The smoking with different sorts of fuel exerts a
considerable influence on the flavour and preservation of the articles
so treated; for example, the mutton of the Ardennes forest, Belgium,
which owes its superiority to the juniper bushes with which it is dried
and smoked. And again, kippered salmon smoked with cedar-wood,
at the request of some of our wealthy Jew families, is excellent,
though rather expensive.
No. 3. The spicing of bacon was adopted some years since, and
chiefly in Ireland, to hide the inferior quality of the meat.
No. 4. Bay salt is far preferable to common salt for curing meats
and fish, but the expense deters many persons from using it, except
in small quantities. The rock, or mineral salt of Cheshire, is equal in
all respects to the bay salt of commerce, and I have long used it with
the greatest success. Common salt leaves a bitter smatch on all food
cured with it after being long kept. See Note, No. 12.
No. 5. There is no remedy for over-salted provisions. You may,
indeed, cut them into slices and lay them in water, but this only
affects the outsides of large pieces, as hams, &c. If I had a ham that
I suspected of being over salted, I should put it in an old bag, and
bury it in my garden for a week or more, according to size.
No. 6. Rubbing large joints of meat over with a profusion of
common salt, and letting them lie, to “draw out the blood,” as it is
termed, is contrary to all reason, for away goes the chief part of the
flavour and nutriment.
No. 7. Sprats are so different in their animal construction as to be
easily detected from genuine fish—Gorgona anchovies. The
Armenian bole, often made use of to colour the sauce, has very
properly been exposed and condemned.
No. 8. Pure olive oil will preserve meat and fish, after it has been
cured, for a long time; but oils drawn from lard and other spurious
imitations, will not fail to hasten their decay. The oil should never be
heated, when used for this purpose.
No. 9. Subjecting meats to a water-bath is not to be resorted to. I
was shown a specification previous to the taking out of a patent (in
France, by a French gentleman) to cure the more expensive sorts of
fish. The first part of the process proposed, was subjecting the fish to
a water-bath, first for three hours, and, changing the water, then to
two hours further immersion in warm water. I, of course, entered my
protest against such unreasonable treatment. I am sure I could not
conjecture what became of both flavour and nutriment after so long
immersion.
No. 10. Meats to be boiled, and particularly fish, must be put into
boiling water, and after being kept up to the boiling point fifteen
minutes or so, let them only simmer until done.
No. 11. The albumen is drawn out from both meat, fish, and
vegetables by cold water; how, then, can we reconcile ourselves with
the foolish old practice of laying the heads, for instance, and other
parts, in pails of water, and leaving them for hours in that state, to
lose all their goodness. Vegetables for pickling, too, are often treated
in this way. Lying in water cannot possibly clean anything. Wash well,
and hang up to dry, is more reasonable.
No. 12. A very effective coating for small cured articles is made
thus: To four pounds of hard, compact gelatine, add as much soft or
rain-water as will just cover it, and stir it about occasionally for six
hours. When it has stood twenty-four hours, and all the water is
absorbed, submit it to the action of heat in a water-bath, and the
gelatine will be quickly dissolved. Take it off the fire as soon as the
froth is perceived to rise, and mix with it three and a half pounds of
molasses, which has previously been made thoroughly hot. Stir the
composition well together while in the water-bath over the fire, not
suffering it to boil. After it has been thus subjected to heat for half an
hour, and well stirred all the time, it should be taken off the fire and
allowed to cool a little; it is now ready for use, and to be applied to
the article of food with a soft brush. Set it in a current of air to harden
quickly. A second paying-over with the composition may be done
with advantage sometimes. For larger articles, as hams, &c. &c., the
best transparent glue may be used instead of gelatine, adding to the
composition, when a little cooled, a few drops of essence of nutmegs
or pimento. If when cold the coating is found to be not firm enough,
the proportion of gelatine or glue must be slightly increased, and
when, on the contrary, it is too brittle, the quantity of molasses may
be increased.
No. 13. For the accommodation of parties residing at a distance,
peat or bog-earth, rock salt from the Cheshire mines, charcoal, &c.
&c., may be had, ready for immediate, use, on application to Mr.
Robinson, provision curer, Runcorn, Cheshire, and on very moderate
terms.
 INDEX.
Aberdeen red herrings, 55
Anchovies, British, 59
— Gorgona, to feed, 59
— Gorgona, smoked, 63
— essence of, 129
Apparatus for drying, smoking, &c., 1
Asparagus, pickled, 155

Bacon, choice breakfast, 7

— Leicestershire spiced, 23
Barberries pickled, 154
Bath chaps, 24
Beef as hare, potted, 120
Beef’s heart, potted, 123
Beef, hung, Shropshire sirloin, 6
— Melton hunt, 8
Beef’s heart, smoked, 10
Beef, Ulverston red flank, 11
— hams, 13
— Hambro rough, 13
— Breslau, 14
— Whitehaven corned, 15
— Dutch, 25
Beetroots, pickled, 167
Bloaters, 50
Black puddings, Jersey, 90
Birmingham and Oxford tripe, 75
Boar’s head smoked, 19
Brawn, calf’s head, 77
Bucaning meats, described, 1
Bucaned beef kidneys, 80
— udder, 81
— calf’s liver, 82
— beef skirts, 83

Cabbage, red, pickled, 145

Catsup, tomato, 130
— mushroom, 171
— walnut, 170
Cauliflowers, pickled, 146
Caveach herrings, 74
Caviare brown, 70
— white, 71
Cavis of mackerel, 72
Celery, pickled, 151
— crab salad, 173
Charcoal, preservative quality, 4
Chetna, Bengal, 131
Coating composition, to make, 180
— to apply, 180
Codlins, pickled, 154
Coated turbot fins, 60
— river eels, 62
— conger eels, 68
— young pig, 114
Collared salmon, 43
 — side of venison, 109
— young pig, 112
Crabs potted, 107
Crab salad, 173
Conger eels, 69
Currants red, pickled, 151
— preserved for tarts, 135
Curry powder, excellent, 175

Dried Mutton, as in the Ardennes, 29

— breast of mutton as venison, 33
Dried Ulverston red flank of beef, 11
— Conger eels, high flavoured, 69
Digby herrings, 55

Eels, conger, smoked, 66

— collared, 68
— dried, 69
— potted, 118
Elder-flower vinegar, 173
Essences to make, 1
Essence of lobsters, 127
— shrimps, 128
— anchovies, 129

Fish, nutriment in (Dr. Davy), 36

— sauce, excellent, 131
Foots of sugar, to be preferred, 4
Fuel for smoking and drying with, 3

Geese, smoked, 79
German saveloys, 89
Gherkins, pickled, 156
Grapes, „ 152
Goose, a perpetual (beef’s heart), 34
Green West India ginger, preserved, 134

Hambro’ Pickle, for beef and pork, 31

Hams, Westphalia, 19
— eclipsed, 20
Hare, potted, 114
Haunch of mutton as venison, 26
Herrings, marinated, 103

Italian Cincerelli, 65

Jersey Black Puddings, 90

Kippered Herrings, 52
— superior, spiced, 53
— salmon, superior, 40

Lemon mangoes, pickled, 159

Lemon pickle, 160
Lemons, preserved, 139
Lobsters, essence of, 127
— pickled, 102
— potted, 106

Mackarel Kippered, 45
— (May-fish), 46
— superior pressed, 47
Maltcooms, to keep cured goods in, 4
Mangoes, pickled, 161
Marinated herrings, 103
— eels, 99
— high flavour, 100
— salmon, 92
— sprats, 104
— shrimps, 96
— salmon roes, 127
— tench and carp, 93
— trout and grayling, 97
— veal, 125
— another method, 126
Marmalade, raspberry, 144
Moor-game, potted, 115
Morello cherries, jam of, 144
Mushroom catsup, 171
— buttons, pickled, for pies and sauces, 168
Mutton, dried as in the Ardennes, 29
— breast of, collar as venison, 33
— haunch as venison, 26
— thigh of l’Diable, 27
— Welsh hams, 28

Nasturtiums, pickled, 166

Neats’ tongues, potted, 121
— pickled, 16
— high flavoured, 17
— to pickle, 30

Oversalted Meat, to rectify, 178

Pickled Vegetables,
— asparagus, 155
— barberries, 154
— beetroots, 167
— cauliflowers, 146
 — currants, red, 151
— celery, 151
— codlins, 154
— gherkins, 156
— golden pippins, 165
— grapes, 152
— mushrooms, white, 147
— mangoes (lemon), 159
— lemon pickle, 160
— mangoes (cucumber), 161
— nasturtiums, 166
— mushroom buttons, 168
— peaches and nectarines, 165
— piccalilli, 157
— parsley (green), 169
— onions, silver, 148
— walnuts, green, 163
— „ white, 164
— samphire, 146
Pickled Meats and Fish,
— herrings, 73
— smelts, 101
— lobsters, 102
Pickle for pork, 31
— superior, 32
— a preservative (excellent), 32
— the Hambro’, for beef and pork, 31
Pig, a young one collared, 112
Polony, Russian, 87
Provocative, a, 132
Portable soup, 78
— much richer, 78
Porker’s head, smoked, 23
Preservatives, 4
Potted beef’s heart, 122
— crabs, 107
— hare, 114
— eels, 118
— lobsters, 106
— Moor game, 115
— ox cheek, 84
— neat’s tongue, 121
— beef as hare, 120
— pigeons, 86
— snipes and woodcocks, 116
— shrimps, 119
— „ l’Diable, 85
— trout, 117
— venison, 124
Preserved
— apricots, 140
— barberries, 142
— cucumbers, 137
— golden pippins, 143
— greengage plums, 138
— damsons, 140
— Hambro’ grapes, 142
— lemons, 139
— Morello cherries, 141
— peaches and nectarines, 138
— tomatoes, 136

Smoked Meats,
— beef’s heart, 10
— beef hams, 13
— „ Breslau, 14
— boar’s head, 19
— calf’s head brawn, 76
— Dutch beef, 25
— geese, smoked, 78
— goose, a perpetual, 34
 — Hambro beef, 13
— hung beef, 6
— Leicestershire spiced bacon, 23
— Melton hunt beef, 9
— mutton, as in the Ardennes, 29
— neats’ tongues, high flavour,17
— Norfolk chine, 21
— porker’s head, 23
— polony, Russian, 87
— German saveloys, 89
— venison, side of, 111
— Whitehaven corned beef, 15
— Westphalia hams, 19
— „ eclipsed,20
Smoked Fish,
— eels, river, 62
— „ conger, 66
— Gorgona anchovies, 63
— herrings, bloaters, 50
— „ kippered, 51
— Mackerel, kippered, 45
— „ May-fish, 46
— „ superior, 47
— salmon, Welsh, 37
— „ Dutch, 39
— „ superior kipper, 40
— „ American, 48
— „ collared, 43
— herrings, Digby, 55
— „ Aberdeen reds,55
— speldings, 56
— sprats, 56
Smelts, pickled, 101
— potted, 105
Snipes and woodcocks, potted, 116
Sprats, marinated, 104
Shrimps, essence of, 128
Sausage spice (French), 132
Syrup for preserving fruit, to prepare, 132
Samphire, green, pickled, 146
Silver onions, pickled, 148
Syrup d’Orgeat (French), 174

Tench and Carp, marinated, 93

Tomatoes paste, 129
— catsup, 130
— „ 172
Tripe, Birmingham and Oxford, 75
Trout and grayling, marinated, 97
— potted, 117
Turbot fins, 60

Veal Marinated, 125

— „ 126
Vinegar, elder flower, 173
— tarragon, 173
— white gooseberry, 174

Walnuts, pickled, 164

— preserved, 149
— green, pickled, 163
— catsup, 170

Yorkshire Pressed Pork, 74