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 page i

Data Analytics for Accounting

THIRD EDITION

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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.
 page xv

Connect for Data Analytics for

Accounting

With McGraw Hill Connect for Data Analytics for Accounting, your
students receive proven study tools and hands-on assignment
materials, as well as an adaptive eBook. Here are some of the
features and assets available with Connect.

Proctorio: New remote proctoring and browser-locking capabilities,

hosted by Proctorio within Connect, provide control of the
assessment environment by enabling security options and verifying
the identity of the student. Seamlessly integrated within Connect,
these services allow instructors to control students’ assessment
experience by restricting browser activity, recordingstudents’ activity,
and verifying students are doing their own work. Instant and
detailed reporting gives instructors an at-a-glance view of potential
academic integrity concerns, thereby avoiding personal bias and
supporting evidence-based claims.
SmartBook 2.0: A personalized and adaptive learning tool used to
maximize the learning experience by helping students study more
efficiently and effectively. Smartbook 2.0 highlights where in the
chapter to focus, asks review questions on the materials covered,
and tracks the most challenging content for later review recharge.
Smartbook 2.0 is available both online and offline.

Orientation Videos: Video-based tutorial assignments are

designed to train students via an overview video followed by a quiz
for each of the assignment types they will find in McGraw Hill
Connect.
Multiple Choice Questions: The multiple choice questions from
the end-of-chapter materials are assignable and auto-gradable in
McGraw Hill Connect, with the option to provide students with
instant feedback on their answers and performance.
Discussion and Analysis Questions: We have added the
Discussion and Analysis questions into McGraw Hill Connect as
manually graded assignments for convenience of assignment
organization. These can be utilized for small group or in-class
discussion.

page xvi

Problems: Select problems from the text are auto-graded in

McGraw Hill Connect. Manually graded analysis problems are also
now available to ensure students are building an analytical skill set.
Color Coded Multi-Track Labs: Labs are assignable in McGraw
Hill Connect as the green Microsoft Track (including Excel, Power
Query, and Power BI) and blue Tableau Track (including Tableau
Prep Builder and Tableau Desktop).
 page xvii

Students complete their lab work outside of Connect in the lab track
selected by their professor. Students answer assigned lab questions
designed to ensure they understood the key skills and outcomes
from their lab work. Both auto-graded lab objective questions and
manually graded lab analysis questions are assignable in Connect.
Comprehensive Cases: Comprehensive case labs are assignable in
McGraw Hill Connect. Students work outside of Connect to complete
the lab using the Dillard’s real-world Big Data set. Once students
complete the comprehensive lab, they will go back into Connect to
answer questions designed to ensure they completed the lab and
understood the key skills and outcomes from their lab work.

Lab Walkthrough Videos: These author-led lab videos in McGraw

Hill Connect explain how to access and use the tools needed to
complete the processes essential to the labs. Lab videos improve
student success and minimize student questions!
Author Lecture Videos: Lecture Videos assignable in McGraw Hill
Connect teach each chapter’s core learning objectives and concepts
through an author-developed, hands-on presentation, bringing the
text content to life. The videos have the touch and feel of a live
lecture, rather than a canned presentation, so you can learn at your
own pace.
Writing Assignment: The Writing Assignment tool delivers a
learning experience to help students improve their written
communication skills and conceptual understanding. As an instructor
you can assign, monitor, grade, and provide feedback on writing
more efficiently and effectively in McGraw Hill Connect.
Test Bank: The test bank includes auto-graded multiple choice and
true/false assessment questions. The test bank can be assigned
directly within McGraw Hill Connect or exported from Test Builder.
 page xviii

Instructors: Student Success Starts with You

Tools to enhance your unique voice

Want to build your own course? No problem. Prefer to use our
turnkey, prebuilt course? Easy. Want to make changes throughout
the semester? Sure. And you’ll save time with Connect’s auto-
grading too.
Laptop: McGraw Hill; Woman/dog: George Doyle/Getty Images

Study made personal

Incorporate adaptive study resources like SmartBook® 2.0 into your
course and help your students be better prepared in less time. Learn
more about the powerful personalized learning experience available
in SmartBook 2.0 at
www.mheducation.com/highered/connect/smartbook

Affordable solutions, added value

Make technology work for you with LMS integration for single sign-
on access, mobile access to the digital textbook, and reports to
quickly show you how each of your students is doing. And with our
Inclusive Access program you can provide all these tools at a
discount to your students. Ask your McGraw Hill representative for
more information.

Padlock: Jobalou/Getty Images

 Solutions for your challenges

A product isn’t a solution. Real solutions are affordable, reliable,

and come with training and ongoing support when you need it and
how you want it. Visit www.supportateverystep.com for
videos and resources both you and your students can use
throughout the semester.

Checkmark: Jobalou/Getty Images

page xix

Students: Get Learning that Fits You

Effective tools for efficient studying

Connect is designed to make you more productive with simple,
flexible, intuitive tools that maximize your study time and meet your
individual learning needs. Get learning that works for you with
Connect.
Study anytime, anywhere.
Download the free ReadAnywhere app and access your online eBook
or SmartBook 2.0 assignments when it’s convenient, even if you’re
offline. And since the app automatically syncs with your eBook and
SmartBook 2.0 assignments in Connect, all of your work is available
every time you open it. Find out more at
www.mheducation.com/readanywhere

“I really liked this app—it made it easy to study when

you don’t have your textbook in front of you.”
– Jordan Cunningham, Eastern Washington University

Calendar: owattaphotos/Getty Images

Everything you need in one place

Your Connect course has everything you need—whether reading on
your digital eBook or completing assignments for class, Connect
makes it easy to get your work done.

Learning for everyone

McGraw Hill works directly with Accessibility Services Departments
and faculty to meet the learning needs of all students. Please
contact your Accessibility Services Office and ask them to email
[email protected], or visit
www.mheducation.com/about/accessibility for more
information.

Top: Jenner Images/Getty Images, Left: Hero Images/Getty Images, Right: Hero
Images/Getty Images
 page xx

Brief Table of Contents

Preface iv
About the Authors vi
Acknowledgments vii
Key Features viii
Main Text Features ix
End-of-Chapter Materials x
Data Analytics for Accounting, 3e Content Updates xii
Connect for Data Analytics for Accounting xv

Chapter 1 Data Analytics for Accounting and Identifying the

Questions 2
Chapter 2 Mastering the Data 52
Chapter 3 Performing the Test Plan and Analyzing the Results
114
Chapter 4 Communicating Results and Visualizations 180
Chapter 5 The Modern Accounting Environment 244
Chapter 6 Audit Data Analytics 282
Chapter 7 Managerial Analytics 334
Chapter 8 Financial Statement Analytics 404
Chapter 9 Tax Analytics 454
Chapter 10 Project Chapter (Basic) 498
Chapter 11 Project Chapter (Advanced): Analyzing Dillard’s Data
to Predict Sales Returns 512
Appendix A Basic Statistics Tutorial 528
Appendix B Excel (Formatting, Sorting, Filtering, and PivotTables)
534
Appendix C Accessing the Excel Data Analysis Toolpak 544
Appendix D SQL Part 1 546
Appendix E SQL Part 2 560
Appendix F Power Query in Excel and Power BI 564
Appendix G Power BI Desktop 572
Appendix H Tableau Prep Builder 578
Appendix I Tableau Desktop 582
Appendix J Data Dictionaries 586

GLOSSARY 588

INDEX 593
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 S.
Salamander, n. A kind of lizard, formerly supposed to be able to
live in the fire.
Salt, n. One of the most important substances in the world. It is
necessary to the existence of animals and is one of the
constituents of many plants.
Sap, n. The juice of plants. It is to them what the blood is to
animals.
Saturn, n. In classical mythology, the father of Jupiter.
Scales, n. A.-S. scealu, a scale, husk; in botany, a small,
rudimentary leaf, scale-like in form. Scales cover the leaf buds
and sometimes the flower buds; they also constitute some bulbs.
Scape, n. L. scapus, shaft, stalk; the long, leafless peduncle which
starts from the ground and bears flowers at the top, as in the
hyacinth.
Sceptre, n. L. sceptrum, a staff to lean on; a sceptre; a staff of
office; the staff of kingship.
Secrete, v. L. secernere, to separate; to form from the materials of
the sap or the blood a new substance. The organ that secretes is
called a gland.
Secundus, n. L. secundus, second; the name given in this book to
a suppositional plant.
Seed, n. The fertilized and matured ovule of a flower.
Seed-coat, n. The outer covering to a seed.
Seedlet, n. A little seed.
Sepal, n. L. separ, separate; one of the separate leaves that form
the calyx.
Septimus, n. L. septimus, seventh; the name given in this book to
a suppositional plant.
Sextus, n. L. sextus, sixth; a name given in this book to a
suppositional plant.
Shrub, n. A woody, branching plant, smaller than a tree.
Silica, n. L. silex, flint; a substance found very abundantly in the
earth’s crust. It is very hard, and when melted forms glass; it is
found in solution in some springs and is taken up by certain
plants and deposited on or near the surface.
Skin, n. The outside covering of an animal or plant.
Skin cells, n. The cells of which the skin is made up.
Snowdrop, n. An early spring flower cultivated in gardens; it
sometimes blossoms under the snow.
Soda, n. A compound of sodium, carbon, and oxygen; found in the
composition of some plants.
Sodium, n. One of the elements of common salt, and also found in
the tissues of plants and animals.
Sorrel, n. A.-S. sūr, sour; a kind of plant with acid leaves.
Sphinx, n. In Greek mythology, a monster with the head of a
woman, the wings of an eagle, and the claws of a lion; she sat on
a rock and proposed a riddle to all who passed and killed those
who could not guess it. The Egyptian sphinx has no wings and is
not the same as the Greek monster; it is generally placed in rows
in avenues leading to temples, and the largest and most famous
Egyptian sphinx is the Great Sphinx near the great pyramids of
Ghizeh; it held a temple between its paws.
Spring beauties, n. Pretty, delicate, and early spring flowers.
Spur, n. A pointed instrument worn on the heel to goad a horse;
any sharp projection formed like a horseman’s spur.
Stamen, n. L. stamen, thread, string, fibre; the floral organ
containing the fertilizing pollen. The stamen, like the pistil, is
believed to be a modified leaf.
Starch, n. A substance composed of carbon, hydrogen, and
oxygen, forming one of the principal elements in plants and
necessary as food to animals.
Stiffening cells, n. The woody cells and other tough-walled cells
that serve to keep the shape of a plant.
Stigma, n. The structure at the top of the style where the pollen is
received.
Stipules, n. L. stipula, a stalk, stem, blade; the small, leaf-like
appendages at the base of the petiole of leaves.
Stoma, n. From a Greek word meaning “mouth-opening”; a small
opening in the skin of leaves and young stems leading to the air
cavities within the plant; a breathing pore.
Stomata, n. The plural of “stoma.”
Strengthening cells, n. The cells with tough or hard walls that
serve to give firmness and support to plant tissues.
Suction, n. L. sugere, to suck; the process of sucking.
Sulphur, n. A solid substance found in the earth’s crust in certain
places; it is one of the constituents of protoplasm, and although
occurring in it in very small quantities, it is essential.
Sulphuric acid, n. Oil of vitriol, a combination of hydrogen,
sulphur, and oxygen. Sulphuric acid is found in the earth and in
the air in very small quantities, and is the source from which
plants as a rule derive their sulphur.
 T.
Tertius, n. L. tertius, third; the name given in this book to a
suppositional plant.
Thoreau, n. Henry David Thoreau, an American author of the
present century, wrote a number of delightful books on nature.
Tissue, n. L. texere, to weave; a woven fabric; the cellular fabric of
plant structures.
Tropæolum, n. From a Greek word meaning “a turning,” hence, a
turning of the enemy, a defeat; finally, the sign of a defeat, a
trophy; the name of a plant, so called because of the shield-
shaped leaves, many shields together suggesting trophies taken
from the enemy.
Tube cells, n. The cells that build up the tubes of plants.
Tuber, n. L. tuber, a bump, swelling; a thickened portion of an
underground stem. The potato is a tuber; it stores up starch for
the use of the growing plant.
Tubular corolla, n. A tube-shaped corolla. The red honeysuckle
has a tubular corolla.
Tunic, n. L. tunica, a tunic; the name of a garment worn by the
Romans; a loose flowing robe; hence, any garment; a name given
to the scaly coverings of bulbs like the onion and hyacinth.
Tunicated, a. Having a tunic.
 U.
Underground stems, n. Stems that grow beneath the surface of
the earth and look more or less like roots. They can always be
distinguished from roots by the presence of nodes.
 V.
Variegated, a. L. varius, various, agere, to make; marked with
different colors.
Veins, n. L. vena, a blood vessel; the blood vessels or channels
through which the blood flows to the heart; the stiff, thread-like
tubes forming the framework of leaves, petals, sepals, etc.
Vine, n. L. vinea, a grape vine; a plant with a stem too long and
flexible to stand alone.
 W.
Water, n. A well-known liquid composed of two parts of hydrogen
to one of oxygen.
Wax, n. A.-S. weax, wax; a thick, sticky substance made by bees
for constructing their cells; substances resembling beeswax in
consistency.
Whorl, n. A ring of organs from the same center.
Wood cells, n. The cells of which wood is built up.
 TRANSCRIBER’S NOTES
1. Silently corrected obvious typographical errors and
variations in spelling.
2. Retained archaic, non-standard, and uncertain spellings
as printed.
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