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Accounting Information Systems, 8e—Test Bank, Chapter 8
© 2013 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 8—General Ledger, Financial Reporting, and Management Reporting
Systems
TRUE/FALSE
1. The most common means of making entries in the general ledger is via the journal voucher.
ANS: T PTS: 1
2. Individuals with access authority to general ledger accounts should not prepare journal
vouchers.
ANS: T PTS: 1
3. The journal voucher is the document that authorizes entries to be made to the general ledger.
ANS: T PTS: 1
4. Each account in the chart of accounts has a separate record in the general ledger master file.
ANS: T PTS: 1
5. The responsibility center file is primarily used by the Financial Reporting System.
ANS: F PTS: 1
6. Management reporting is often called discretionary reporting because it is not mandated as is
financial reporting.
ANS: T PTS: 1
7. Primary recipients of financial statement information are internal management.
ANS: F PTS: 1
8. The Management Reporting System is a nondiscretionary system.
ANS: F PTS: 1
9. When evaluating decision alternatives, one option is to take no action.
ANS: T PTS: 1
10. In most cases intangible decision criteria can be quantified.
ANS: F PTS: 1

11. One benefit of the Management Reporting System is that it can alert management to delays in
project implementation.
ANS: T PTS: 1
12. Responsibility refers to an individual’s obligation to achieve desired results.
ANS: T PTS: 1
13. A firm with a wide span of control tends to have relatively more layers of management.
ANS: F PTS: 1
14. The control function entails evaluating a process against a standard and, if necessary, taking
corrective action.
ANS: T PTS: 1
15. Standards are the basis for evaluating actual performance.
ANS: T PTS: 1
16. A report is said to have information content if it eliminates uncertainty associated with a
problem facing the decision maker.
ANS: F PTS: 1
17. An inventory out-of-stock report is an example of a programmed, on-demand report.
ANS: T PTS: 1
18. A principle of responsibility accounting is that managers are responsible for controllable and
uncontrollable costs.
ANS: F PTS: 1
19. The manager of a cost center is responsible for cost control and revenue generation.
ANS: F PTS: 1
20. Designing an effective management reporting system does not require an understanding of the
information managers need to deal with the problems they face.
ANS: F PTS: 1

21. The formalization of tasks principle suggests that management should structure the firm
around the unique skills sets of key individuals.
ANS: F PTS: 1
22. If a manager delegates responsibility to a subordinate, he or she must also grant the
subordinate authority to make decisions.
ANS: T PTS: 1
23. Operational control involves motivating managers at all levels to use resources, including
materials, personnel, and financial assets, as productively as possible.
ANS: F PTS: 1
24. XBRL taxonomies are classification schemes that are compliant with the XBRL
specifications to accomplish a specific information exchange.
ANS: T PTS: 1
25. An income statement is an example of an XBRL instance document.
ANS: T PTS: 1
MULTIPLE CHOICE
1. Which statement is not true/
a. The journal voucher is the only source of input into the general ledger.
b. A journal voucher can be used to represent summaries of similar transactions or a single
unique transaction.
c. Journal vouchers are not used to make adjusting entries and closing entries in the general
ledger.
d. Journal vouchers offer a degree of control against unauthorized general ledger entries.
ANS: C PTS: 1
2. Entries into the General Ledger System (GLS) can be made using information from
a. the general journal
b. a journal voucher which represents a summary of similar transactions
c. a journal voucher which represents a single, unusual transaction
d. all of the above
ANS: D PTS: 1

3. Which statement is not correct? The general ledger master file
a. is based on the firm’s chart of account
b. contains a record for control accounts
c. is an output of the Financial Reporting System (FRS)
d. supplies information for management decision making
ANS: C PTS: 1
4. What type of data is found in the general ledger master file?
a. a chronological record of all transactions
b. the balance of each account in the chart of accounts
c. budget records for each account in the chart of accounts
d. subsidiary details supporting a control account
ANS: B PTS: 1
5. Which report is not an output of the Financial Reporting System (FRS)?
a. variance analysis report
b. statement of cash flows
c. tax return
d. comparative balance sheet
ANS: A PTS: 1
6. Which steps in the Financial Accounting Process are in the correct sequence?
a. record the transaction, post to the ledger, prepare the adjusted trial balance, enter
adjusting entries, prepare financial statements
b. record the transaction, prepare the unadjusted trial balance, record adjusting
journal entries, record closing entries, prepare financial statements
c. record the transaction, post to the ledger, record adjusting entries, prepare the
unadjusted trial balance, prepare financial statements
d. record the transaction, post to the ledger, prepare the adjusted trial balance, prepare
financial statements, record closing entries
ANS: D PTS: 1
7. Which statement is not correct?
a. the post-closing trial balance reports the ending balance of each account in the
general ledger
b. one purpose of preparing the unadjusted trial balance is to ensure that debits equal
credits
c. financial statements are prepared based on the unadjusted trial balance

d. the unadjusted trial balance reports control account balances but omits subsidiary
ledger detail
ANS: C PTS: 1
8. What account appears on the post closing trial balance?
a. income summary
b. machinery
c. rent expense
d. interest income
ANS: B PTS: 1
9. Financial statements are prepared from the
a. trial balance
b. adjusted trial balance
c. general ledger
d. general journal
ANS: B PTS: 1
10. Risk exposures in the General Ledger and Financial Reporting Systems include all of the
following except
a. loss of the audit trail
b. unauthorized access to the general ledger
c. loss of physical assets
d. general ledger account out of balance with the subsidiary account
ANS: C PTS: 1
11. Which situation indicates an internal control risk in the General Ledger/Financial Reporting
Systems (GL/FRS)?
a. the employee who maintains the cash journal computes depreciation expense
b. the cash receipts journal voucher is approved by the Treasurer
c. the cash receipts journal vouchers are prenumbered and stored in a locked safe
d. the employee who maintains the cash receipts journal records transactions in the
accounts receivable subsidiary ledger
ANS: D PTS: 1

12. With a limited work force and a desire to maintain strong internal control, which combination
of duties performed by a single individual presents the least risk exposure?
a. maintaining the inventory ledger and recording the inventory journal voucher in
the general ledger
b. recording the inventory journal voucher in the general ledger and maintaining
custody of inventory
c. maintaining the cash disbursements journal and recording direct labor costs
applied to specific jobs
d. preparing the accounts payable journal voucher and recording it in the general
ledger
ANS: C PTS: 1
13. Which best describes a batch process General Ledger System (GLS)
a. paper documents are eliminated
b. the general ledger master file is updated each night
c. there is a time lag between transaction processing and posting to the general ledger
d. no direct access or querying of the General Ledger is possible
ANS: C PTS: 1
14. An advantage of a batch General Ledger System (GLS) is that
a. separation between authorization and transaction processing is strictly enforced
b. the general ledger master file is recreated with each update
c. updates and reconciliation of transactions occur as a step within the transaction
cycle
d. errors and out-of-balance conditions are identified at the end of the month
ANS: C PTS: 1
15. XBRL
a. is the basic protocol that permits communication between Internet sites.
b. controls Web browsers that access the Web.
c. is the document format used to produce Web pages.
d. was designed to provide the financial community with a standardized method for
preparing
e. is a low-level encryption scheme used to secure transmissions in higher-level
(HTTP) format.
ANS: D PTS: 1

16. An XBRL taxonomy:
a. is the document format used to produce web pages.
b. is the final product (report).
c. is a classification scheme.
d. is a tag stored in each database record.
e. none of the above is true.
ANS: C PTS: 1
17. A characteristic of the Management Reporting System (MRS) is
a. the MRS operates in conformity with generally accepted accounting principles
b. it is a legal requirement that the MRS be installed and functioning properly
c. the MRS is developed by implementing SEC requirements
d. the MRS focuses on internal decision-making information
ANS: D PTS: 1
18. Which statement is not true?
a. authority refers to an individual’s obligation to achieve desired results
b. if an employee is given the responsibility for a task, that employee should be given
authority to make decisions within the limits of that task
c. the level of detail provided to an employee is a function of the employee’s position
with the firm
d. all of the above are true
ANS: A PTS: 1
19. Which statement is not true? The manager’s span of control
a. is narrow for routine and repetitive tasks
b. is related to the number of layers of management
c. affects the amount of detail provided to a manager
d. can affect employee morale and motivation
ANS: A PTS: 1
20. Short-range planning involves
a. setting goals and objectives of the firm
b. planning the production schedule for the next quarter
c. planning the growth of the firm
d. deciding on the degree of diversification among the firm’s products

ANS: B PTS: 1
21. Long-range planning involves
a. planning the marketing and promotion for a product
b. presenting department heads with budgetary goals for the next year
c. preparing a work force utilization budget for the next quarter
d. deciding the optimum size of the firm
ANS: D PTS: 1
22. The level of management that makes tactical planning decisions is
a. top management
b. middle management
c. operations management
d. front-line management
ANS: B PTS: 1
23. The decision to enter a new market is an example of
a. strategic planning
b. tactical planning
c. management control
d. operational control
ANS: A PTS: 1
24. All of the following are elements of operational control decisions except
a. determining the scope of the activity
b. setting operating standards
c. evaluating performance
d. taking corrective action when necessary
ANS: A PTS: 1
25. In contrast to tactical planning decisions, management control decisions, and operational
control decisions, strategic planning decisions usually
a. are more focused
b. have a shorter time frame
c. are unstructured
d. have a high degree of certainty
ANS: C PTS: 1

26. Which of the following management principles affects the management reporting system?
a. formalization of tasks
b. authorization
c. span of control
d. all of the above
ANS: D PTS: 1
27. All of the following are elements of problem structure except
a. certainty
b. data
c. procedures
d. objectives
ANS: A PTS: 1
28. All of the following are examples of programmed reports except
a. cash flow reports for Division B
b. year-to-date local income tax payments made by all employees living in City X
and working in City Y
c. inventory exception reports for Division G
d. equipment utilization reports for Plant M
ANS: B PTS: 1
29. A fundamental principle of responsibility accounting is that
a. managers are accountable only for items they control
b. a manager’s span of control should not exceed eight people
c. structured reports should be prepared weekly
d. the information flow is in one direction, top-down
ANS: A PTS: 1
30. Which statement is not true? Responsibility accounting
a. involves both a top-down and bottom-up flow of information
b. acknowledges that some economic events cannot be traced to any manager
c. creates a budget
d. compares actual performance with budget
ANS: B PTS: 1

31. What mechanism is used to convey to managers the standards by which their performance
will be measured?
a. the responsibility report
b. the scheduled report
c. the budget
d. all of the above
ANS: C PTS: 1
32. All of the following concepts encourage goal congruence except
a. detailed information reporting at all management levels
b. authority and responsibility
c. formalization of tasks
d. responsibility accounting
ANS: A PTS: 1
33. Which of the following statements is NOT true?
a. XML stands for eXperimental Markup Language.
b. XML is a is a meta-language for describing markup languages.
c. Unlike HTML, XML is capable of storing data in relational form.
d. Any markup language can be created using XML
ANS: A PTS: 1
34. Which file has as its primary purpose to present comparative financial reports on a historic
basis?
a. journal voucher history file
b. budget master file
c. responsibility file
d. general ledger history file
ANS: D PTS: 1
35. All of the following are characteristics of the strategic planning process except the
a. emphasis on both the short and long run.
b. review of the attributes and behavior of the organization’s competition.
c. analysis of external economic factors.
d. analysis of consumer demand.
ANS: A PTS: 1

36. Which of the following performance measures cannot result in dysfunctional behavior?
a. price variance
b. quotas
c. ROI
d. net income
e. all of the above can result in dysfunctional behavior
ANS: E PTS: 1
37. Which of the following best describes a profit center:
a. authority to make decisions affecting the major determinants of profit, including
the power to choose its markets and sources of supply.
b. authority to make decisions affecting the major determinants of profit, including
the power to choose its markets and sources of supply, and significant control over
the amount of invested capital.
c. authority to make decisions over the most significant costs of operations, including
the power to choose the sources of supply.
d. authority to provide specialized support to other units within the organization.
e. responsibility for combining the raw materials, direct labor, and other factors of
production into a final product.
ANS: A PTS: 1
38. Which of the following budgeting processes is least likely to motivate managers toward
organizational goals?
a. setting budget targets at attainable levels
b. participation by subordinates in the budgetary process
c. use of management by exception
d. holding subordinates accountable for the items they control
e. having top management set budget levels
ANS: A PTS: 1

SHORT ANSWER
1. List, in order, the steps in the Financial Accounting Process.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
ANS:
1. Capture the transaction on source documents.
2. Record in special journals.
3. Post to subsidiary ledger.
4. Post to general ledger (using journal vouchers).
5. Prepare the unadjusted trial balance.
6. Make adjusting entries.
7. Journalize and post adjusting entries.
8. Prepare adjusted trial balance.
9. Prepare financial statements.
10. Journalize and post closing entries.
11. Prepare the post-closing trial balance.
PTS: 1
2. List two duties that the general ledger clerk should not perform.
ANS:
make entries in special journals or subsidiary ledgers;
prepare journal vouchers; maintain custody of physical assets
PTS: 1

3. Explain the purpose and contents of the general ledger master file.
ANS:
The general ledger master file is the main file on the general ledger database. It is based on the
firm’s chart of accounts. Each record is either a general ledger account (e.g., sales) or a
control account (e.g., the accounts payable control) for one of the subsidiary ledgers. The
general ledger master file contains the following for each account: the account number,
description, account class (e.g., asset), the normal balance (debit or credit), beginning balance,
total debits for period, total credits for period, and current balance.
PTS: 1
4. What is XML?
ANS:
XML (eXtensible Markup Language) is a meta-language for describing markup languages.
The term extensible means that any markup language can be created using XML. This
includes the creation of markup languages capable of storing data in relational form, where
tags (formatting commands) are mapped to data values.
PTS: 1
5. Why do many firms no longer use a general journal? What has taken its place?
ANS:
Many firms have replaced a traditional general journal with a journal voucher system. Each
entry is documented on a prenumbered journal voucher which contains additional
information, such as authorization, which enhances control. A voucher may contain
information on a number of related transactions.
PTS: 1
6. What are the major exposures in the general ledger/financial reporting system?
ANS:
The primary exposures are: a defective or lost audit trail, unauthorized access, GL accounts
out of balance with subsidiary ledger accounts, and incorrect account balances due to
unauthorized or incorrect entries.
PTS: 1

7. Why is the audit trail necessary?
ANS:
The audit trail is needed for several reasons: to provide the ability to answer inquiries from
customers and suppliers, to reconstruct files if lost, to provide historical data to auditors, to
satisfy government regulations, and for error control.
PTS: 1
8. The _______________________________ principle suggests that management should
structure the firm around the work it performs rather than around individuals with unique
skills.
ANS:
formalization of tasks
PTS: 1
9. Employees who are responsible for a task must have the __________________________ to
make decisions within the limits of the responsibility delegated.
ANS:
authority
PTS: 1
10. __________________________ refers to the number of subordinates directly under a
manager’s control.
ANS:
Span of control
PTS: 1
11. The difference between the actual performance and the standard is called the
__________________________.
ANS:
variance
PTS: 1

12. How does the Management by Exception principle affect the Management Reporting System?
ANS:
Reports should focus on differences between actual and expected numbers in key factors that
are symptomatic of potential problems. Reports that provide unnecessary details about
routine, in control items should be avoided.
PTS: 1
13. For reports to be useful they must have information content. Describe a reporting objective
which gives reports information content.
ANS:
Reports must reduce the level of uncertainty associated with a problem facing the decision
maker, and must influence the behavior of the decision maker in a positive way.
PTS: 1
14. What is information overload? How does it affect decision-making?
ANS:
Information overload refers to a situation in which a manager receives more information than
can be assimilated. A natural response to this is to ignore information or select only some. In
addition, intuition can displace logic.
PTS: 1
15. Explain the phrase “span of control.” What are the implications for the management reporting
system of this principle?
ANS:
A manager’s span of control is the number of subordinates he/she supervises directly. The
broader a manager’s span of control, the more autonomy his/her subordinates enjoy–the less
involved the manager is in their specific tasks. This impacts the MRS in terms of the level of
detail a manager requires. If the span is wide, less detail; if narrow, more.
PTS: 1
16. Explain the three types of responsibility centers.
ANS:
Cost centers are organizational units with responsibility for cost management.
Profit centers have responsibility for both cost management and revenue generation.
Investment centers have responsibility for cost management, revenue generation, and also the
investment and use of assets.

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LET other tongues in older lands
Loud vaunt their claims to glory,
And chaunt in triumph of the past,
Content to live in story.
Tho' boasting no baronial halls,
Nor ivy-crested towers,
What past can match thy glorious youth,
Fair Canada of ours?
Fair Canada,
Dear Canada,
This Canada of ours!
We love those far-off ocean Isles
Where Britain's monarch reigns;
We'll ne'er forget the good old blood
That courses through our veins;
Proud Scotia's fame, old Erin's name,
And haughty Albion's powers,
Reflect their matchless lustre on
This Canada of ours.
Fair Canada,
Dear Canada,
May our Dominion flourish then,
A goodly land and free,
Where Celt and Saxon, hand in hand,
Hold sway from sea to sea;
Strong arms shall guard our cherished homes
When darkest danger lowers,
And with our life-blood we'll defend
This Canada of ours.

Fair Canada,
Dear Canada,

CONSTANCE FAIRBANKS
THE JUNCTION
HERE, at the change of ways, the steel steed halts,
The train stands still, and weary travellers gaze
On what appears to be a wilderness
Of barren rocks, grim, desolate, and stern.
"What place is this," they ask, "so bleak and bald?
Here surely are the bones of Earth laid bare;
The gaunt frame of this time-worn world!" Such words,
Contempt infused, are heard from jeering lips,
But the drear wayside maketh no reply.
Yet look! the train moves on; the funnel snorts,
And rocks fling echoes on the trembling air;
From the new point of sight the scoffer sees
Deep pools of water bosomed in the waste—
Calm ponds reflecting Heaven's own lovely blue,
With gray rocks, verdure-touched, around their brinks.

HALIFAX
FACING the ocean, guardian of our land,
Thy frowning forts and ramparts front the foam
Whose waves still ceaseless chafe the rocky strand,
While salt winds waft sea-odors o'er our home.
All the round year the tramp of armed men,
Crisp bugle call, the guns at noon and night,
And martial music, tell us o'er again
That Britain guards us with a jealous might.

THOSE FAR-OFF FIELDS
THOSE far-off fields, how fair they seem,
As soft through mists of years they gleam!
We never now around us see
Such meads as those of olden be;
We never find a lake or stream
One half so lovely as we deem
Those which we only view in dream,
Watering the fields of memory—
Those far-off fields!
And we were happy then! The theme
Of our existence, love supreme:
And looking back on Fate's decree—
On all that happened you and me—
We sigh—for dear our souls esteem
Those far-off fields!

JOSEPH KEARNEY FORAN
THE AURORA BOREALIS

AS the twilight's gray was swallowed
In the depths of night that followed,
And the hand of darkness hollowed
Furrows deep along the land,
Distant bells in sheepfold tinkled,
Million stars in azure twinkled,
Over mountain-peaks that stand
Like giants swarth and grand.
In the north behold a flushing;
Then a deep and crimson blushing;
Followed by an airy rushing
Of the purple waves that rise!
As when armëd host advances,
See, a silver banner dances,
And a thousand golden lances
Shimmer in the Boreal skies!
The vision slowly dies!
Now, in bright prismatic splendor,
Comes a picture still more tender,
As a curtain white and slender
Falls across the space afar;
Where its lacy folds are ending,
With the black of distance blending,
Are its miles of fringe descending,
Hanging from a golden bar—
Pinned to heaven by a star!
Like a monster roused from sleeping,
First to westward slowly creeping,
Then, in headlong fury, sweeping,
Rushed a mammoth cloud of black;

Rushed a mammoth cloud of black;
Rolling upward, plunging, lashing,
Through the fairy curtain dashing,
With a thousand beauties flashing
O'er its phosphorescent back—
Endless streamers in its track!
Visions of Arabian story;
Crimson fields of battle gory;
In kaleidoscopic glory,
Shifting, fading, restless tents;
Fairy armies wild in motion;
Jewelled shrines of strange devotion;
And a greenish, tideless ocean,
Bound by ice-clad mounts and dents,
Saw we through the curtain's rents!
Transformations still beholding,
Up the veil is swiftly folding—
And fantastic shapes are moulding
On the background of the sky;
Dimmer armies are parading,—
Fainter wreaths the light is braiding,
While the splendors all are fading
Into one deep purple dye,
Disappearing from the eye!

WILLIAM HENRY FULLER
A SONG OF THE SEA

I'LL sing you a Song of the Sea!
With the waves sparkling bright,
And the breeze blowing light,
And our dear native land on the lee,
How glad is the Song of the Sea!
With friends looking out from the quay,
Their kerchiefs and hands waving free,
And bright smiles and welcome for thee,
How glad! how glad!
How glad is the Song of the Sea!
I'll sing you a Song of the Sea!
When the skies lour dark
O'er the plague-stricken bark
As she drifts on the desolate sea,
How sad is the Song of the Sea!
When overhead hangs the dun cloud,
Like a pall o'er the dead sailor's shroud
As he sinks in the vast wandering sea,
How sad! how sad!
How sad is the Song of the Sea!
I'll sing you a Song of the Sea!
When the fierce lightnings flash,
And the stormy waves dash,
And the rocky shore looms on the lee,
How dread is the Song of the Sea!
When the hearts of the bravest will quail
As they shrink from the furious gale
And the wrath of the menacing sea,
How dread! how dread!
How dread is the Song of the Sea!

ALEXANDER RAE GARVIE
From "PHANTASY"

FANCY many forms assumes!
'Tis a bee among the blooms,
In the noon of June, that sips
Honey from the heart and lips
Of Anacreon's glorious rose.
Now how warily it goes
Past grim dragons to the trees
Growing in Hesperides!
And anon with Jason hears
Sirens' luring song, and steers
Straightway from the fatal shore,
While each rower strains his oar.
'Tis a bat at twilight still,
Flitting round a lonesome mill;
'Tis a falcon fleet that flies
Into depths of opal skies;
Oft it is a sullen owl—
Pallas' learnëd pensive fowl,
Hooting hoarsely 'mong the trees;
And again, o'er troubled seas
As a petrel bold it wings
Tirelessly. Sometimes it sings
Lark-like in the heavens' scope
When dew gleams on grassy slope.
Roaming meadows, daisy-decked,
'Tis a child afoot, unchecked,
Gladness in her azure eyes,
As she sees with mute surprise
Brooding birds in hedges' heart,
Building nests with simple art.
And at dawning, near a mere,
Gi dl d b th b l h

Girdled by the bulrush spear,
Fancy as a heron stalks
Heedful of the hated hawks.
Fancy is a butterfly
Born to live brief life and die.
'Tis a pink-lipped shell afloat,
Fit for tiny fairy's boat;
Fair in fiction, false in fact,
Shunned by men who are exact,
Loved by poet whom it guides
When on Pegasus he rides;
Lover's joy when maid is true,
Lover's woe when, stricken through
With sharp dart, his trust is slain!
Bright and dark and bright again,
Phantom! none thy face may paint,
Since—now sinner, and then saint—
Thou dost peer from cowl or crown,
Now with smile, anon with frown.
Sweet Sprite! thou alone canst trace
Airy pictures of thy face;
Thou who limnest Rosamond,
Guinevere, and Juliet fond.
Fancy, Fancy, come and charm,
Grasped by clutch of graven gold,
Jove's fetters, her to have and hold!
This swift Ariel serves us well,
Lets us in the glamour's spell,
Drink beside Bacchante fair,
Toy with Pyrrha's braided hair,
Hear Apollo's matchless lute
And the twy-formed Faun's soft flute;
Sh A h dit i

Shows us Aphrodite rise
From foamy seas to sunny skies,
Leads us down the track of Time,
Bears us into every clime;
Often paces kirkyard green
Mourning in her garb and mien,
Mingles with the dancing crowd,
Broiders banners, weaves a shroud,
Keeps a fast or festival—
Lean Lent here, there—Carnival
Starves or surfeits, Fancy free,
Sojourning in Italy.
As an Arab, lo! how calm
Under frondage of the palm;
Like a Norseman, winter-bound,
(Lest he be in dulness drowned);
Over ice on skate-blades whirs
Past the shaggy, sombre firs.—
Ha, my Fancy! art thou mad,
Or with Folly's mantle clad?

PIERCE STEVENS HAMILTON
From "THE HEROINE OF ST JOHN"

'T
I
IS dawn; but not such morning-tide
As we had guessed the eve before:
Armed ships within our harbor ride,
And armëd men are on the shore.
But these are not the ships, or men,
That sailed with Sieur La Tour away:
Ah, no, their vengeful chief we ken,—
Accurst D'Aulnay de Charnisé!
Now quick the drum is beat to arms;
We run the flag of France on high;
The battle fierce each bosom warms,
And adds a light to every eye.
And forth our lady chieftain came,
All fearless from her chaste alcove;
But first she snatched from duty's claim
One moment for a mother's love;—
One moment pressed her darling child,
And kissed its slumbers with a tear;
One moment more from warfare wild—
She breathed a brief impassioned prayer;
Then to the ramparts hied in haste,
To personate her absent lord,—
A baldrick o'er her swelling breast,
And by her side a pendant sword.
With glowing cheek, and eye that gleamed,
And voice forbidding all alarm,

Yet graceful, beautiful, she seemed
A warrior in an angel form....
II
Now dark D'Aulnay a parley seeks;
Demands surrender of the fort!
But, ha! soon back his herald takes
An answer fearless, prompt, and short:—
"Madame will hold this fort St John,
As she has held it once before,
Despite of every robber loon,
For France and for her lord, La Tour."...
Three days D'Aulnay's beleaguering force
Assailed our fort with might and main;
To every wile he had recourse,—
To fail again and yet again....
No craven cry our lady heard,
Though small our band and sorely pressed;
One soul our every action spurred,—
Her lion's heart in woman's breast!...
III
'Twas Easter morn.—A sudden cry!—
Our every heart a moment quailed:—
"The guard!—quick—ho!—the enemy
Our ditch and parapet have scaled!"...
Too true: a rampart's coin they'd won,
With skulking treachery for their guide;
De Charnisé himself led on,
With P th t it ! b hi id

With Ponce—the traitor!—by his side.
With one wild shout of "Vive La Tour!"
We dash upon their bristling van;
Where waves our lady's sword before,
Herself unscathed by fiend or man.
Our headlong charge the foe appalled;
They shrank; they staggered—turned for flight;
D'Aulnay a parley loudly called
And waved the craven signal white.
He vaunted his o'erwhelming force;
Our stout defence, he said, was well;—
Our longer strife would end in worse;
He offered terms most honorable.
Our lady viewed, with pitying eye,
Her band toil-worn, diminishëd;
With heaving breast and deep-drawn sigh,
She slowly, sadly bowed her head.
IV
Our keys surrendered, arms laid down,
We—penned and prisoned helplessly;—
Then dark and vengeful was the frown
Of stern D'Aulnay de Charnisé.
That demon in a human form,
Dark-souled, incarnate treachery,—
Now swore, with loud upbraiding storm,
The prisoned garrison should die....
No sound, no utterance, passed her lips,
The while that awful deed was done;

The while that awful deed was done;
As if her soul were 'neath eclipse—
Her beauteous form transformed to stone.
Then, with one long, loud piercing shriek,
That form upon the earth she cast.
No more can D'Aulnay vengeance wreak:
The heroine's heart has burst at last!...

S. FRANCES HARRISON
VILLANELLE
SPRUNG from a sword-sheath fit for Mars,
Straight and sharp, of a gay glad green,
My jonquil lifts its yellow stars.
Barter, would I, for the dross of the Czars,
These golden flowers and buds fifteen,
Sprung from a sword-sheath fit for Mars?
Barter, would you, these scimitars,
Among which lit by their light so keen
My jonquil lifts its yellow stars?
No, for the breast may burst its bars,
The heart its shell, at sight of sheen
Sprung from a sword-sheath fit for Mars:
Miles away from the mad earth's jars,
Beneath a leafy and shining screen,
My jonquil lifts its yellow stars.
And I—self-scathed with mortal scars,
I weep, when I see, in its radiant mien,
Sprung from a sword-sheath fit for Mars
My jonquil lift its yellow stars.

CHÂTEAU PAPINEAU
THE red-til'd towers of the old Château,
Perched on the cliff above our bark,
Burn in the western evening glow.
The fiery spirit of Papineau
Consumes them still with its fever spark,
The red-til'd towers of the old Château!
Drift by and mark how bright they show,
And how the mullion'd windows—mark!
Burn in the western evening glow!
Drift down, or up, where'er you go,
They flame from out the distant park,
The red-til'd towers of the old Château.
So was it once with friend, with foe;
Far off they saw the patriot's ark
Burn in the western evening glow.
Think of him now! One thought bestow,
As, blazing against the pine trees dark,
The red-til'd towers of the old Château
Burn in the western evening glow!

SEPTEMBER
I
BIRDS that were gray in the green are black in the yellow.
Here where the green remains rocks one little fellow.
Quaker in gray, do you know that the green is going?
More than that—do you know that the yellow is showing?
II
Singer of songs, do you know that your Youth is flying?
That Age will soon at the lock of your life be prying?
Lover of life, do you know that the brown is going?
More than that—do you know that the gray is showing?

THESE are the days that try us; these the hours
That find, or leave us, cowards—doubters of Heaven,
Sceptics of self, and riddled through with vain
Blind questionings as to Deity. Mute, we scan
The sky, the barren, wan, the drab, dull sky,
And mark it utterly blank. Whereas, a fool,
The flippant fungoid growth of modern mode,
Uncapped, unbelled, unshorn, but still a fool,
Fate at his fingers' ends, and Cause in tow,
Or, wiser, say, the Yorick of his age,
The Touchstone of his period, would forecast
Better than us, the film and foam of rose
That yet may float upon the eastern grays
At dawn to-morrow.
Still, and if we could,
We would not change our gloom for glibness, lose
Our wonder in our faith. We are not worse
Than those in whom the myth was strongest, those
In whom first awe lived longest, those who found
—Dear Pagans—gods in fountain, flood and flower.
Sometimes the old Hellenic base stirs, lives
Within us, and we thrill to branch and beam
When walking where the aureoled autumn sun
Looms golden through the chestnuts. But to-day—
When sodden leaves are merged in melting mire,
And garden-plots lie pilfered, and the vines
Are strings of tangled rigging reft of green,
Crude harps whereon the winter wind shall play
His bitter music—on a day like this,
We, harboring no Hellenic images, stand
In apathy mute before our window pane,
A d th bl k Th O th

And muse upon the blankness. Then, O, then,
If ever, should we thank our God for those
Rare spirits who have testified in faith
Of such a world as this, and straight we pray
For such an eye as Wordsworth's, he who saw
System in anarchy, progress in ruin, peace
In devastation. Duty was his star—
May it be ours—this Star the Preacher missed.

THEODORE ARNOLD HAULTAIN
BEAUTY

ONLY in dreams she appears to me,
In dreams of the earth, and the sky, and the sea;
In the scent of the rose, the breath of the spring,
The cloud of the summer, glistening;
In the sound of an orient forest dim,
Scarce heard far off on ocean's rim
By wondering traveller who descries
Naught of all its mysteries;
In the wash of the wave, the sigh of the sea,
The laughter of leaves on the wind-tossed tree.
Her hair is the dusk of an autumn night,
Her brow the moonbeam's pallid light,
Her voice is the voice of the wind and the wave,
When the breeze blows low and the ripples lave
The feet of a wooded mountain hoar
Rising on southern storied shore.
The breath from between her hallowed lips
Is the breath exhaled from a rose that sips
The dew on a lucid April day,
Soft as the spring, as summer gay.
In the flush of the early morning mist,
Which the fervid sun has barely kissed,
Far down in the balmy-breathing dale,
I get a glimpse of her flimsy veil.
In the glow of the lurid sunset hue
I see the robe which her limbs shine through.
On the grass-blade wet I see the tears
Her eyes have shed for our hopes and fears.
Her eyes ... her eyes ... the infinite deeps
Of the holiest heavens where God He keeps
All that is beautiful good and true—

All that is beautiful, good, and true
Her eyes are the infinite heaven's blue,
Gazing in sad serenity
On restless, frail humanity.
On softly-breathing evening still,
Alone, where the whispering wayward rill
To the love-sick leaves, which gently dip
Low down to kiss it, lip to lip,
Tells secrets strange of love and pain,
Which the leaves lisp back to it again,—
Ah! then I dream that my love comes nigh,
And think that I hear her softly sigh.
Or when, on a windy summer day,
(The golden sunshine-gleam on the bay)
To me, ensconced far out on the high
And rocky weed-strewn promontory,
Come multitudinous sights and sounds—
The rush of the boisterous wave which bounds
Far up the cliff, the sea-bird's call,
The flying spume, the cloudlets small
That dance through the ether hand in hand—
The joy suffused o'er the sea and the land,—
Then, too, I dream that my love is near,
And think that I catch her laughter clear.
Only in dreams she appears to me,
In dreams of the earth, and the sky, and the sea.

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