Table of ContentsChapter 1Introducing the City of Smithvi.docx

Table of Contents
Chapter 1
Introducing the City of Smithville Simulation
Welcome……………………………………………………….4
System Requirements
4
Licensing
4
Running or Removing Cities of Smithville and Bingham
Running the Cities of Smithville and Bingham
5
Removing the Cities of Smithville and Bingham
5
General Operating Instructions
Opening the Cities of Smithville and Bingham
5
Creating a new project
6

Opening an existing project
6
Saving the current project
7
City of Smithville Main Window
Adding and posting journal entries
8
Editing/deleting/unposting journal entries
8
Working with the ledgers screen
10
Working with the detail journal screen
10
Printing Reports
11
Exporting Trial Balances
11
Completing Chapters 2 through 6 and 9 of the
City of Smithville Short Version
13
Chapter 2 Opening the Books
14
Chapter 3 Recording the Annual Budget
18
Chapter 4 Recording Operating Transactions Affecting
the General Fund and Governmental Activities at the

Government-wide Level
20
CHAPTER 1
Chapter 1INTRODUCING THE CITY OF SMITHVILLE
Welcome
Thank you for purchasing the Cities of Smithville and Bingham
Governmental Accounting Software. This software is designed
to be used with the McGraw-Hill textbook Accounting for
Governmental & Nonprofit Entities, 17thedition.
System Requirements
To use the Cities of Smithville and Bingham accounting
software application, you must have the following:
Windows
· 2.33GHz or faster x86-compatible processor, or Intel Atom™
1.6GHz or faster processor for netbook class devices
· Microsoft® Windows Server 2008, Windows 7, or Windows 8
Classic
· 512MB of RAM (1GB recommended)
Mac OS
· Intel® Core™ Duo 1.83GHz or faster processor
· Mac OS X v10.7, and above
· 512MB of RAM (1GB recommended)
· Adobe AIR 15 or latest version
· Recommended screen resolution of 1024 x 768 minimum
· Spreadsheet program (in order to easily view the exported
CSV files)
· Excel 2003 or later (in order to view the exported Excel files)

· Adobe Reader 9 or later to read saved report files
[Note: Read the following instructions (pages 5-12) before
beginning your first assignment. Refer back to this information
as needed.]
RUNNING OR REMOVING THE Cities of Smithville and
BinghamRunning the Cities of Smithville and Bingham
The software application can be run by clicking on the “Cities
of Smithville and Bingham” icon/program as indicated in the
“Opening the Cities of Smithville and Bingham” instructions
below. Click “Install” and follow the installation prompts. It is
recommended to save this file in your Programs/Applications or
Desktop.
You may exit the program by clicking the "X" button at the top
right corner on a PC or top left corner on a MAC.Removing the
Cities of Smithville and Bingham
You can remove the software application by uninstalling the
“Cities of Smithville and Bingham” program. GENERAL
OPERATING INSTRUCTIONS Opening the Cities of Smithville
and Bingham
You can open the Cities of Smithville and Bingham at any time
by clicking on the “Cities of Smithville and Bingham”
icon/program.
Creating a New Project
To access the instructions for the Smithville project click on
Open Instructions in the opening window and select and print
the short version project instructions file. To create a new
project, click on“Create New Project.” The Create New Project
window will appear, as shown below.
Enter your first and last name, then select City of Smithville as
your project and click [Create]. The main project window will
pop-up once the project is created and you will be ready to

begin entering journal entry data for your first assignment. This
step creates the accounts and funds that you will need to
complete the short version“City of Smithville” project. After
you have completed the journal entries for each assignment, you
should save your project data file in a folder that you have
created on your computer. For your own protection against
hard-drive failure or file corruption, we recommend that you
create a dated backup file on a removable device (e.g., flash
drive) or cloud storage at the end of each session. This will
permit you to reopen your project to the previous stage of
completion should a computer problem occur during your
current session.Opening an Existing Project
After your initial data entry session, click on “Open Existing
Project,” and then select and open the data file you saved at the
end of your previous session.
Saving the Current Project
During or at the end of each assignment, click on <File>and
<Save/Save As>. If a filename has already been specified, the
current filename should be displayed in the file name box but
may be changed if desired.
City Of Smithville Main Window
If you have opened a project file, the main project window
should appear as follows:
To navigate between the Journal, Ledger, and Account screens,
simply click on the [TAB] for that particular screen.
To switch between different funds and governmental activities,
government-wide, choose the desired entity from the drop-down
menu.
You can verify which entity you are working on by the caption
on the upper right corner of the window. It will show the title

of your project, and the current fund you are in.
The main window has the same standard window controls as
most other applications. To close down your project, simply
click on the [X] box. If you click on the [X] box you will be
asked whether you want to close the program without saving
changes. Remember the folder location where you save your file
so it will be easier to retrieve it when you want to reopen the
file.Adding and Posting Journal Entries
You need to be in the Journal view before you can add any
journal entries. Once you are in the Journal view, you will see
the journal entry panel on the lower portion of the window.
Before ANY entry can be added to the Journal, a transaction
description, account #-description, and debit or credit amount
must be specified.
Once you have filled in the necessary fields, simply click on
[Add Entry] to add the entry to the journal. If the entry being
made is a closing entry, you must click on the check mark for
[Closing Entry].
If one of the fields is missing a value or contains an illegal
character, the [Add Entry] button will remain disabled.
If the account selected from the drop-down [Account (# -
Account Description)] menu is a control account, the detail
journal will automatically open for entering the transaction
detail. When entering data in the detail journal, you must first
select an item from the drop-down [TransactionDescription] or
type your own description in the box before selecting the
account. When you have completed your entries the detail total
for the transaction will be entered into the control account.

Once you have entered a batch of entries into the system, you
can post them to the general ledger at any time by clicking the
[Post Entries] button. In the case of the General Fund, posting
transactions also posts entries from the detail journal to the
Revenue ledger and Appropriations, Encumbrances,
Expenditures ledgers as well. The [Post Entries] button only
posts entries for the fund/entity that is currently open.
Editing/Deleting/Unposting Journal Entries
To edit entries that have already been entered, double click or
right click on the entry, and select edit. You will know you are
in edit mode when the entry form turns red and the blanks will
fill in with the data from the journal. If you wish to delete an
entry, right click on the item and select [Delete] or choose
[Edit]-[Delete].
As in real-world systems, the software does not allow you to
edit entries that have already been posted. So, it is
recommended that you verify the accuracy of entries before
clicking [Post Entries]. However, for your convenience we have
added the capability to “unpost” individual batches of posted
transactions. Note that prior to unposting a batch, all batches
must be posted. To unpost simply highlight any entry within
the batch you want to unpost and either right click and select
[Unpost] or select [Unpost] from the Edit menu. Make all
necessary editing changes, then click on [Post Entries] and your
corrections will be made to the appropriate accounts. If you
need to add a missing entry to a previously posted journal entry,
then unpost as described above, highlight the line below which
a new entry is to be added, and right click and select “Insert
Entry.”Note that the “Insert Entry” function will work if you are
inserting an entry prior to a balance sheet account. However, it
will not work when inserting an entry prior to any account that
has an associated subsidiary ledger (e.g., estimated revenues,
expenditures).
Screen shot of “right clicking” on a journal entry.

Enter the data for the new entry and click “Add Entry” to insert
the new entry. A provision also allows you to clear all of the
transactions from the current fund or entity. Under [File]-
[Student Assistance] you will find the option [Wipe out data
forcurrent fund or governmental activities]. The wipe out
function should be used as a last resort since making changes by
editing is quite easy. Once you select this option, there is no
going back. It will remove ALL of the transactions for the
current fund or entity.
Working with the Ledgers Screen
Switch to the Ledgers screen by clicking on the ledgers tab.
The screen is shown below.
Switch entities at any time by changing the selection.
Depending on the fund or entity with which you are working,
there may be different ledgers for you to view. Choose the
ledger you want to view from the drop-down list.
If you want to print a ledger, you need to select the [Reports]
menu, and choose the report to print.
Working with the Detail Journal Screen
The General Fund of the City of Smithville uses a Detail
Journal to avoid recording operating or budget detail in the
general journal/ledgers.
If you choose a control account that has subsidiary detail
associated with it, you will be taken directly to the Detail
Journal. If you attempt to edit a journal entry that has
associated subsidiary detail, you will automatically be prompted
to also open the Detail Journal for editing, if desired.

The Detail Journal screen for the General Fund follows.
The Detail Journal operates very similar to the entry screen on
the General Journal. Fill in the blanks or, in the case of the
[Transaction Description] box, select a description from the
drop-down menu, and click [Add Entry]. The balance of the
entries for this transaction is automatically updated. When you
exit the Detail Journal the balance will be entered into the
control account in the General Journal. Please note that the year
and reference numbers of these transactions are based on the
originating entry (the line in the General Journal).
Printing Reports
All of the reports for the City of Smithville are available
through the Reports menu. Simply go to the menu and click on
the report you want. To print, click on the “Print” icon and print
in the normal manner. If you need to create a “Save as
Printable PDF File,” accept the default file name and save
location, or change the name and/or folder location if you
prefer.Exporting Trial Balances
To make it easier to prepare financial statements/schedules,
spreadsheet files for all trial balances for each entity and each
year of transactions, as well as detail subsidiary account
balances (General Fund only), can be exported to either Excel
or CVS for non-Microsoft applications. To export an item,
select it from the [File], [Export] menu, accept the default file
name and folder location, and save it. You can change the file
name and/or location if you prefer.Completing Chapters 2
through 4 City of Smithville Foreword
This versionwritten for the computer presents a series of
transactions covering activities for the City of Smithville,
assuming the city utilizes the dual-track accounting approach to
the GASBreporting model described in Reck and Lowensohn,

Accounting for Governmental & Nonprofit Entities, 17th
edition. The transactions presented relate to the city’s General
Fund, capital projects, and debt service funds, as well as an
additional accounting entity, governmental activities at the
government-wide level. The transactions and instructions in this
series are designated Chapter 2, Chapter 3, etc., corresponding
to the chapters of Reck and Lowensohn,Accounting for
Governmental & Nonprofit Entities, 17th edition.
You should begin the project with Chapter 2 of the instructions
as you complete Chapter 2 of the textbook. Some problems
require you to print trial balances or other documents. Other
problems require the preparation of financial statements or
other documents. The specified documents can either be turned
in chapter by chapter or retained in a cumulative folder until the
end of the project, depending on your instructor’s preference
and instructions. Some instructors may prefer that you
electronically submit your project data file and an Excel or
.pdffiles containing your trial balances, financial statements,
and other documents, rather than submitting printed copies.
To minimize errors, you should read and follow all instructions
carefully. Students find that this computerized cumulative
problem significantly enhances their learning if they complete
each City of Smithville chapter as the corresponding chapter of
the textbook is covered. Conversely, students who procrastinate
often find that the project takes more time than they expected
and that it is harder to recall how to make the journal entries
covered in the earlier chapters. Thus, delaying until your
project is nearly due may increase the total time it takes you to
do the project and leave you little time for anything else that
week. So, our advice is to stay current with the project.
Chapter 2 Opening the Books
The City of Smithville just implemented a dual-track

computerized accounting system, which provides files for
general journal entries and posting to appropriate general
ledger/subsidiary ledger accounts. Budgetary, operating
statement, and balance sheet accounts are provided for the
General Fund and the other governmental fund types. Operating
statement accounts and balance sheet accounts are also provided
for governmental activities at the government-wide level As the
city’s new accountant (lucky you!), it is your job to enter the
city’s initial accounting information as of December 31, 2016,
in preparation for placing the new accounting system in full
operation effective January 1, 2017.
Required
Open the City of Smithville software by clicking on the Cities
of Smithville and Bingham program. If creating a new project,
click [Create New Project], when the [Create New Project]
window appears choose City of Smithville from the [Choose a
City] drop down menu. In addition, in the [Enter your name]
box type your name so that it will appear on all printable
reports and then click [Create]. This will create the project and
provide all of the funds and accounts that you will need to
complete the Short Version City of Smithville cumulative
problem.
To protect yourself from possible hard drive failure or
corruption of your project data file, we recommend that you
save your file to not only your hard drive but also another
location (e.g., flash drive or the cloud), creating a backup file
for your project at the end of each session.
To open an existing project, click on [Open Existing Project] in
the opening window.
a. If it is not already displayed, select [General Fund] in the
[Current Accounting Entity] window and the [Accounts] tab.
Clicking on the [Accounts] tab allows you to see the chart of
accounts that will be used for the [General Fund]. A different
chart of accounts is provided for each of the accounting entities.

Next, select the [Journal] tab and click the drop down menu for
[Account (# - Description)]. You will see the same general
ledger accounts that were listed when you clicked on the
[Accounts] tab. (Note: For purposes of this exercise, date
suffixes are omitted from the Expenditures and Encumbrances
accounts as expenditures occur only from a single year’s
appropriations.) You will not use all of the accounts listed for
the short version project. In addition, you will notice certain
entities (the Solid Waste Disposal Fund and Tax Agency Fund)
that are used in the full version of the City of Smithville project
but not in the short version. You should ignore these entities.
b. The trial balance of the General Fund of the City of
Smithville as of December 31, 2016, is shown in the following
trial balance. Select the [Journal] tab and create a journal entry
to enter the balance sheet accounts and amounts shown in the
trial balance (review software operating procedures in Chapter 1
of these instructions if necessary). Be sure to enter 2016from
the drop-down [Year] menu and enter the paragraph number
from these instructions in the [Transaction Description] box of
the [Journal]. For this entry you should enter 2-b.Select the
appropriate accounts individually and insert the appropriate
amounts. (Note: Enter all dollar amounts without dollar signs,
without commas, and without decimal points. All amounts in
this project should be rounded to the nearest whole dollar. For
all entries, it is vitally important that the correct year be
selected.)
You enter each account and amount one line at a time by
clicking [Add Entry].
The year and transaction description need only be entered for
the first line of the journal entry; it will remain in the boxes for
the rest of the accounts. When you have completed entering all
account data and amounts, verify all of your entries, including
date and paragraph numbers. When you are sure that your
entries are correct, click [Post Entries] to post the items to the
general ledger of the General Fund.

Unpost capability. As discussed in Chapter 1 of these
instructions, the City of Smithville software program permits
students to “unpost” a particular batch of posted transactions.
Unposted entries then can be edited and re-posted. In addition,
any omitted entries can be inserted above a selected journal line
in any unposted batch of entries. Prior to unposting a batch all
batches must be posted.
Select [Reports, Trial Balances, Post-Closing Trial Balance]and
print or save as a .pdf file the post-closing trial balance for year
2016. Retain the printed trial balance in your personal
cumulative folder until the due date assigned by your instructor
for the project, or submit a saved version of the trial balance
electronically if directed to do so by your instructor.
CITY OF SMITHVILLE
General Fund Post-closing Trial Balance
As of December 31, 2016
General Ledger
Account Title DebitsCredits
Cash
$ 194,660
Taxes Receivable—Delinquent
258,906
Allowance for Uncollectible Delinquent Taxes
$ 57,800
Interest and Penalties Receivable on Taxes
40,110
Allowance for Uncollectible Interest and Penalties
11,726
Due from State Government

165,000
Vouchers Payable
136,027
Fund Balance—Restricted—Public Safety
15,000
Fund Balance—Committed—Public Works
29,700
Fund Balance—Assigned—Culture and Recreation
56,800
Fund Balance—Unassigned
351,623
Totals
$ 658,676$ 658,676
c. Select [Governmental Activities, Government-wide Level] in
the [Current Accounting Entity] drop-down box and the
[Accounts] tab. You will see most of the accounts included in
the preceding trial balance, plus many other accounts that will
be used in the various chapters of the City of Smithville project.
d. Select the [Journal] tab and create a journal entry to enter
the statement of net position (i.e., balance sheet) accounts and
amounts shown in the following trial balance. It is necessary to
enter these items in the accounts of the governmental activities
category at the government-wide level as the general journal
and general ledger for governmental activities comprise a
separate “set of books” from those for the General Fund. Be
sure to enter 2016from the drop-down date menu and enter 2-d
in the [Transaction Description]box. Select each account
individually and insert the appropriate debit or credit amount
for each account. When you have completed entering the initial

data, verify the accuracy and click [Post Entries] to post the
entry to the governmental activities, government-wide general
ledger.
CITY OF SMITHVILLE
Governmental Activities Government-wide Level
Post-closing Trial Balance
As of December 31, 2016
General Ledger
Account Title DebitsCredits
Cash
$ 194,660
Taxes Receivable—Delinquent
258,906
Allowance for Uncollectible Delinquent Taxes
$ 57,800
40,110
Allowance for Uncollectible Interest and Penalties
11,726
165,000
Land
4,180,000
Infrastructure
9,862,000
Accumulated Depreciation—Infrastructure

2,713,944
Buildings
6,296,000
Accumulated Depreciation—Buildings
1,731,000
Equipment
3,556,800
Accumulated Depreciation—Equipment
1,765,480
Vouchers Payable
136,027
Net Position—Net Investment in Capital Assets
17,684,376
Net Position—Restricted for Public Safety
15,000
Net Position—Unrestricted
438,123
Totals
$24,553,476$24,553,476
e. Select [Reports, Trial Balances, Post-Closing Trial Balance]
and print the post-closing trial balance for 2016, or submit a
saved .pdf version of the trial balance electronically if directed
to do so by your instructor. Retain in your cumulative file until

the due date for your project or the time specified by your
instructor.
Before closing the City of Smithville, click on [File], and
[Save/Save As] to save your work. If you close the file by
clicking on the [X] box you will be asked if you want to save
your changes before closing.
Chapter 3 Recording the Annual Budget
The following budget for the General Fund of the City of
Smithville was legally adopted for the fiscal year ending
December 31, 2017.
Estimated Revenues:
Taxes—Real Property
$1,679,070
Interest and Penalties on Taxes
9,000
Licenses and Permits
600,000
Fines and Forfeits
410,000
Intergovernmental Revenue

275,000
Charges for Services
236,000
Total Estimated Revenues
$3,209,070
Appropriations:
General Government
$ 617,200
Public Safety
1,436,600
Public Works
805,000
Culture and Recreation
360,300
Total Appropriations
$3,219,100
Required
a. After opening the file you created for Chapter 2 of this
project, record the budget in the general journal, providing

entries in the Detail Journal when directed. Begin by selecting
[General Fund] in the [Current Accounting Entity] drop-down
box and the [Journal] tab. In the [Year] box, be sure to select
the year 2017. Enter 3-a in the [Transaction Description] box.
Select “Estimated Revenues” in the drop down [Account (# -
Description)] window. This will take you automatically to the
Detail Journal where you will enter the detail for each estimated
revenue source. In the Detail Journal, select “Budget
Authorization” from the drop-down menu for [Transaction
Description].
When you have finished entering the estimated revenue detail
information, verify that the correct balance is shown in the
Detail Journal, then click on [Return to General Journal] and the
total estimated revenues will be entered in the general journal
Estimated Revenues control account. Follow the same
procedure to record the budget detail for Appropriations.
Complete the general journal entry by debiting or crediting
Budgetary Fund Balance as appropriate to make the journal
entry balance. Note that budgetary entries have no effect on
governmental activities at the government-wide level and thus
the budget information is only recorded in the General Fund.
When you are satisfied you have made the entry correctly, post
it to the general ledger by clicking on [Post Entries]. Before
posting, or after unposting as described previously, you can
edit, delete or insert entries in the journal by placing the cursor
in the line you want to adjust and then right-clicking. Note that
the “Insert Entry” function will work if you are inserting an
entry prior to a balance sheet account. However, it will not
work when inserting an entry prior to any account that has an
associated subsidiary ledger (e.g., estimated revenues,
expenditures).If you make too many errors and want to start
over, you can select [Student Assistance] from the [File] menu
and completely wipe out all data from the current fund or
governmental activities entity on which you are working.
Generally, such radical action should be unnecessary given the

[Unpost] and [Insert]capabilities of the program, as described
previously.
b. Go to [Reports], print the pre-closing subsidiary ledgers and
pre-closing General Fund trialbalance for year 2017and retain
them in your cumulative file until directed by your instructor to
submit them, or save and submit these documents electronically
if directed to do so by your instructor. (As of this time, only the
budget has been recorded.)This is your last opportunity to print
or export these documents with budgetary information only.
After operating transactions have been journalized and posted in
Chapter 4, subsidiary ledgers and trial balances will contain
both budgetary and operating accounts and balances.
Chapter 4 Recording Operating Transactions Affecting the
General Fund and Governmental Activities at the Government-
wide Level
Presented below are a number of transactions for the City of
Smithville that occurred during fiscal year 2017, the year for
which the budget given in Chapter 3 was recorded. Read all
instructions carefully.
a. After opening the data file containing your data from
Chapters 2 and 3 of this project, record the following
transactions in the general journal for the General Fund and, if
applicable, in the general journal for governmental activities at
the government-wide level. For all entries, the date selected
should be year 2017. For each of the paragraphs that requires
entries in both the General Fund and governmental activities
journals, you can either record them in both journals on a
paragraph-by-paragraph basis or, alternatively, record all the
General Fund journal entries first for all paragraphs, then
complete the governmental activities journal entries for all

paragraphs. If you choose the latter method, it might be useful
to print the General Fund general journal entries to assist in
making the entries in the governmental activities journal.
Regardless of the method you choose, we highly recommend
that you refer to the illustrative journal entries in Chapter 4 of
the Reck and Lowensohn textbook (17thedition) for guidance in
making all entries.
For each entry affecting budgetary accounts or operating
statement accounts, the Detail Journal will automatically open
to allow you to record the appropriate amounts in the detail
budgetary or actual accounts as was the case in Chapter 3.
1. [Para. 4-a-1] On January 2, 2017, real property taxes were
levied for the year in the amount of $1,731,000. It was
estimated that 3 percent of the levy would be uncollectible.
Required: Record this transaction in both the General Fund and
governmental activities journal. (Note: Type 4-a-1 as the
paragraph number in the [Transaction Description] box for this
entry; 4-a-2 for the next transaction, etc. Careful referencing by
paragraph number is very helpful should you need to determine
where you may have omitted a required journal entry or may
have made an error.)Select “Accrued Revenue” in the drop
down [Transaction Description] menu in the Detail Journal
related to the General Fund entry.
2.
[Para. 4-a-2] Encumbrances were recorded in the following
amounts for purchaseorders issued against the appropriations
indicated:

General Government
$ 98,453
Public Safety
183,259
Public Works
217,675
108,927
Total
$608,314
Required: Record the encumbrances in the General Fund
general journal and Detail Journal as appropriate. In the Detail
Journal, select “Purchase Orders” from the drop down
[Transaction Description] menu. You can also type in an
alternative description, if desired.
3. [Para. 4-a-3] Cash was received during the year in the total
amount of $3,399,599 for collections from the following
receivables and cash revenues, as indicated:
Current Property Taxes

$1,561,535
Delinquent Property Taxes
235,000
34,270
165,000
Revenues: (total: $1,403,794)
601,314
Fines and Forfeits
410,660
Intergovernmental
160,000
231,820
Total
$3,399,599

Required: Record the receipt of cash and the related credits to
receivables and revenues accounts, as applicable, in both the
General Fund and governmental activities journals. (Select
“Received Cash” in the drop down [Transaction Description]
menu in the Detail Journal related to the General Fund revenue
entries.)
For purposes of the governmental activities entries at the
government-wide level assume the following revenue
classifications:
General Fund Governmental
Activities
Program Revenues—General Government—
Fines and Forfeits
Intergovernmental
Program Revenues—Public Safety—Operating

Grants and Contributions
Charges for Services, $143,850
Program Revenues—Culture and Recreation—
Charges for Services, $87,970
4. [Para. 4-a-4] General Fund payrolls for the year totaled
$2,638,220. Of that amount, $395,733 was withheld for
employees' federal income taxes; $344,623 for federal payroll
taxes; $98,933 for employees’ state income taxes; $194,545 for
retirement funds administered by the state government; and the
remaining $1,604,386 was paid to employees in cash. The City
of Smithville does not record encumbrances for payrolls. The
payrolls were chargeable against the following functions:
General Government
$ 518,022
Public Safety

1,242,447
Public Works
588,947
288,804
Total
$2,638,220
Required: Make summary journal entries for payroll in both the
General Fund and governmental activities general journals for
the year.
5.
[Para. 4-a-5] Invoices for some of the goods recorded as
encumbrances in transaction 4-a-2 were received and vouchered
for payment, as listed below. Related encumbrances were
canceled in the amounts listed below (Select “Elimination” in
the drop down [Transaction Description] menu in the Detail
Journal):
ExpendituresEncumbrances
General Government
$ 94,776
$ 94,752
Public Safety

175,406
175,620
Public Works
194,408
194,512
108,187
108,150
$572,777$573,034
Required: Record the receipt of these goods and the related
vouchers payable in both the General Fund and governmental
activities journals. At the government-wide level, you should
assume the city uses the periodic inventory method. Thus, the
invoiced amounts above should be recorded as expenses of the
appropriate functions, except that $32,340 of the amount
charged to the Public Works function was for a vehicle (debit
Equipment for this item at the government-wide level).
6. [Para. 4-a-6] During FY 2017, the City of Smithville
received notification that the state government would send
$115,000 at the beginning of the next fiscal year. Based on the
city’s definition of “available for use,” the city considers the
funds available for Public Safety’s use in the current reporting
period. The budget for the current year included this amount as
"Intergovernmental Revenue.”
Required: Record this transaction as a receivable and revenue
in the General Fund and governmental activities journals.
(Note: Select “Accrued Revenue” in the [Transaction
Description] box in the Detail Journal). At the government-

wide level, assume that this item is an operating grant to the
Public Safety function.
7.
[Para. 4-a-7] Checks were written in the total amount of
$1,721,571 during2017. These checks were in payment of the
following items:
Vouchers Payable
$700,000
Due to Federal Government
731,506
Due to State Government
290,065
Total amount paid
$1,721,571
Required: Record the payment of these items in both the
General Fund and governmental activities general journals.
8.
[Para. 4-a-8] Current taxes receivable uncollected at year-end,
and the related Allowance for Uncollectible Current Taxes
account, were both reclassified as delinquent.
Required: Record this transaction in the General Fund and
governmental activities journals.
9.
[Para. 4-a-9] Interest and penalties receivable on delinquent
taxes was increased by $11,000; $3,500 of this was estimated as
uncollectible.
Required: Record this transaction in the General Fund and
governmental activities journals as a revenue transaction.

10.
[Para. 4-a-10] The city’s budget for 2017 was legally amended
as follows:
Estimated Revenues:
Decreases
Increases
$ 5,000
Total
$ 5,000$0Appropriations:Public Safety
$11,000
Public Works
$1,600
37,500
$11,000
$39,100
Note: These amendments decrease the balance of the Budgetary
Fund Balance account by $33,100.
Required: Record the budget amendments in the General Fund
general journal only. Budgetary items do not affect the
government-wide accounting records. (Note: Select “Budget
Amendment” in the [Transaction Description] box in the Detail
Journal.)
Post all journal entries to the general and subsidiary ledgers:
After reviewing all entries for accuracy, including year and
paragraph numbers, post all entries to the general ledger
accounts and to all subsidiary ledger accounts, by clicking on
[Post Entries]. Also post all entries in the governmental

activities journal.
11. Closing Entry.Following the instructions in the next
paragraph, prepare and post the necessary entries to close the
Estimated Revenues and Appropriations accounts to Budgetary
Fund Balance, and Revenues and Expenditures to Fund
Balance—Unassigned. Because the City of Smithville honors all
outstanding encumbrances at year-end, it is not necessary to
close Encumbrances to Encumbrances Outstanding at year-end
since encumbrances do not affect the General Fund balance
sheet or statement of revenues, expenditures, and changes in
fund balances. If, however, you would like to avoid having
these accounts appear in the post-closing trial balance, you can
opt to close Encumbrances to Encumbrances Outstanding. If the
accounts are closed, they would need to be reestablished at the
beginning of the next year.
To close the temporary accounts, you must click on the check
mark for [Closing Entry], “Closing Entry” will appear in the
[Transaction Description] box. Be sure the check mark in the
box for [Closing Entry] is showing before closing each
individual account. Also, you will be sent to the Detail Journal
where you must close each individual budgetary or operating
statement account. To determine the closing amounts for both
General Ledger and subsidiary ledger accounts, you will need to
first save and print the pre-closing version of these ledgers for
year 2017 from the [Reports] menu.
At year-end, an analysis by the city’s finance department
determined the following constraints on fund balances in the
General Fund. Prepare the appropriate closing/reclassification
journal entry in the General Fund to reclassify amounts between
Fund Balance—Unassigned and the fund balance accounts
corresponding to the constraints shown below. (Note: You
should consider the beginning of year balances in fund balance
accounts in calculating the amounts to be reclassified. Be sure
the check mark in the box for [Closing Entry] is showing before

closing each individual account.)
AccountEnding Balance
Fund Balance—Committed—General Government
$30,000
Fund Balance—Restricted—Public Safety
36,000
Fund Balance—Committed—Public Works
12,700
Fund Balance—Assigned—Culture and Recreation
0
Note: DO NOT PREPARE CLOSING ENTRIES FOR
GOVERNMENTAL ACTIVITIES AT THIS TIME since
governmental activities will not be closed until Chapter 9, after
the capital projects fund (Chapter 5) and debt service fund
(Chapter 6) transactions affecting governmental activities at the
government-wide level have been recorded.
b.
Select [Export] from the drop down [File] menu to create an
Excel worksheet of the General Fund post-closing trial balance
as of December 31, 2017. Use Excel to prepare in good form a
balance sheet for the General Fund as of December 31, 2017.
Follow the format shown in Illustration 4-3 of Reck
andLowensohn, Accounting for Governmental & Nonprofit
Entities, 17th edition textbook (hereafter referred to as “the
textbook.”)
c.
Select [Export] from the drop down [File] menu to create an

Excel worksheet of the General Fund pre-closing subsidiary
ledger account balances for the year 2017. Use Excel to prepare
in good form a statement of revenues, expenditures, and
changes in fund balance for the General Fund for the year ended
December 31, 2017. (See Illustration 4-4 in the textbook for an
example format.)
d.
Use the Excel worksheet of the General Fund pre-closing
subsidiary ledger account balances created in part c above to
prepare in good form a schedule of revenues, expenditures, and
changes in fund balance—budget and actual for the General
Fund for the year ended December 31, 2017. (See Illustration 4-
5 in the textbook for an example format.)
e.
Prepare a reconciliation of total expenditures reported in your
solution to part c of this problem with the total expenditures
and encumbrances reported in your solution to part d of this
problem. (In Chapter 4below Illustration 4-5, see discussion and
example which compares Illustrations 4-4 and 4-5.)
[Note: File the printouts of all your worksheets and your
completed financial statements in your cumulative problem
folder until directed by your instructor to submit them, unless
your instructor specifies submission of files electronically.]
your changes before closing.Licensing
This manual for the short version project was written for use
with the Cities of Smithville and Bingham software, revised to
accompany the 17th edition of Reck and Lowensohn,
Accounting for Governmental & Nonprofit Entities. The
manual and the software described in it are copyrighted, with all

rights reserved. This manual and the Cities of Smithville and
Bingham software may not be copied, except as otherwise
provided in your software license or as expressly permitted in
writing by McGraw-Hill Higher Education, Inc.
Use of the Cities of Smithville and Bingham governmental
accounting software (the “Software”) and its documentation are
governed by the terms set forth in your license. Such use is at
your sole risk. The software and its documentation (including
this manual) are provided “AS-IS” and without warranty of any
kind.
�
Connect Guide
City of Smithville
Software Simulation
For use with McGraw-Hill Education

Accounting for Governmental & Nonprofit Entities
17th Edition
By Jacqueline L. Reck and Suzanne L. Lowensohn
Note: Disregard references to “City of Bingham”; it is not used
within this course.
�
1
2
© 2016 by McGraw-Hill Education. This is proprietary material
solely for authorized instructor use. Not authorized for sale or
distribution in any manner. This document may not be copied,
scanned, duplicated, forwarded, distributed, or posted on a
website, in whole or part.
Rubric for Take-Home SBT (Source-Based Thesis/Argument)
Competence Point Value

(200 total)
Description of skill assessed
SBT answers the question by
advancing an appropriate world-
historical thesis*/argument.
(*A thesis is a sustained historical
argument supported with
evidence.)
30
(Is there one?; What is
its quality? Is it
sustained? Does it
govern a meaningful
organization?)
Depending on the question asked, appropriate argumentation
might explore: causation, comparison/contrast, trans-regional
connectivity, and/or patterns of continuity and/or change over
time. Argument should be advanced clearly by every paragraph
of the paper (and in fact should shape the paper’s organization).
SBT incorporates ALL the
documents provided to explore
that thesis effectively.
20
(All there? More than a
list? Grouped
meaningfully?)

Documents are not merely listed, but depending on question
might be compared, contrasted, grouped, or synthesized in ways
that get the argument across.
SBT analyzes the documents to
answer the question (including such
issues as type of source and point of
view).
(*ID of source MUST go beyond
simply labeling as primary or
ancient secondary, to explain
why/how that identification matters
for answering the question at
hand.)
40
(Source type and p.o.v.
identified?
Consideration of how
type/p.o.v. impacts
argument?)
Analyzes the sources’ unique perspective(s), keeping in mind
the
type of source that is being used (and the strengths and limits of
that kind of source for answering the question at hand).
SBT mines the documents to pull
out useful details that help to make
the argument.
40
(Details from sources
used? How well are

they used?)
More than just repeating what is in the source; details from each
source are used in advancing the thesis. Don’t just say a source
is evidence for a point; EXPLAIN, with detail, how that is the
case. Do not excessively quote from sources.
SBT includes world historical
specifics (names, dates, places)
learned from WTWA and lecture.
30
(Relevant to the texts
at hand? Specifics
relevant to broader
world historical
context?)
Demonstrates mastery of basic world historical content relevant
to the question, i.e. the who, what, when, and where.
Chronological and geographical context especially important.
(This is NOT a research-based assignment, but you may need to
look-up a detail in a resource such as Wikipedia or, better yet,
the
Berkshire Encyclopedia of World History. Cite properly, if
consulted)
SBT incorporates other documents
or ancient sources mentioned in
WTWA, lecture, or in discussion
section.
10

(Another ancient
document/source
mentioned?
Appropriateness of
other doc/source?)
Demonstrates understanding of which ancient sources discussed
in lecture, section, and WTWA (esp. the “Primary Source”
pages)
--- as well as other ancient sources in SDMA or Museum of Man
--- are relevant to the question posed.
SBT explains the need for an
additional ancient source type that
would help answer the question.
10
(Appropriateness of
the hypothesized
source? Rationale
explained?)
Demonstrates an understanding of the types of ancient sources
available for exploring the world historical issue at hand.
SBT adheres to a style appropriate
to history-writing.
20
Proper spelling?
Proper grammar?
Proper Sentence

Structure? Proper
citation?
Writing (mechanics such as spelling, grammar, sentence
structure, word choice, etc.) is appropriate and does not distract
from the articulation of the argument. Citation (to Wikipedia,
WTWA, basic encyclopedias) is appropriate and demonstrates
proper attribution (as well as no plagiarism).
Trans-regional and Comparative Approach to Buddhism in 1st
Millennium CE
Prompt: Using ALL TWELVE of the sources provided, make an
argument about the ways that Buddhism adapted and resisted
the range of influences (such as social, religious, political,
geographic factors) it encountered as it spread across (or
“universalized” in) Asia in the first millennium CE.
Consider the dates, location, and content of the sources in
making your argument. If the doc is an object, think about what
the object is (i.e. where it was placed when made and how it
was originally used) and how that impacts the doc’s value for
your argument. Incorporate either a trans-regional or
comparative component (or both) to your argument. Be sure to
use these twelve sources, but also consider other ancient
sources in WTWA (“Competing Perspectives” and “Interpreting
Visual Evidence” features in the textbook), in the Companion
Reader and on ppts… plus, hypothesize sources that might help
you consider your argument further). Look back to discussion
of Buddhism prior to mid-term [esp. weeks 6 (Axial Age) and 7
(hellenism)], and after (Wk 10). Also, consider incorporating

other sources in the East Asia exhibit of the San Diego Museum
of Art that add something to your argument (check out other
online Museum exhibits like, the Met in NY or the Art Institute
in Chicago). This is a source-based thesis (SBT), so DO NOT
use outside research, except the occasional Wikipedia (or www)
search for definitional clarification. Consult the rubric for the
take-home SBT to make sure you address all aspects of the
assignment.
This prompt can be done without visiting the San Diego
Museum of Art, but your understanding of the museum sources
will be much enhanced by visiting the East Asia room of
SDMA, on the left, just past the fountain in the entry hall of the
SDMA. Entry-fee to SDMA is $8 (with student ID) and free to
residents on the third Tuesday of the month. For more
information, see http://www.sdmart.org/
Document A: Buddha (at center) with Worshippers
From Pakistan, Gandhara; 2nd Century CE; now at San Diego
Museum of Art
Likely part of a stone base of a reliquary; Note Greco-Roman
elements, including toga-clad characters and Corinthian
columns
Document B1 and B2: Two bodhisattvas
(on left): Pakistan, Gandhara; ca. 100 CE now at San Diego
Museum of Art
Bodhisattva sculpture with royal turban, including Central
Asian and Indian elements; inscription in southern Indian script
suggests carvers from the south of India were carving in
Gandhara.

(on right): Pakistan, Gandhara, 2nd-3rd century CE, now at Art
Institute in Chicago
Bodhisattva , wearing a range of jewelry/amulets, including a
necklace with human figures on it.
Document C: Buddha and Nanda in the Heaven of the Thirty-
Three Gods
Pakistan, Gandhara; late 2nd Century CE now at San Diego
Museum of Art
Large standing figure (Buddha) holds half-brother Nanda’s
hand, convincing him to overcome attachment to wife by
showing the soon-to-be-lost beauty of the wives in the Heaven
of the 33 gods. Indra at lower left and seated on couch.
Document D:
Faxian (394-414 CE) was a Chinese Buddhist who traveled
through South Asia to learn more about this religion. He
collected original texts and returned to China, where he
translated them. The following are excerpts of his travel
accounts that describe some of the places he visited and people
he encountered.
Going west for sixteen yojanas, Fa-hsien came to the city He-lo
in the borders of the country of Nagara, where there is the flat-
bone of Buddha's skull, deposited in a vihara adorned all over
with gold-leaf and the seven sacred substances. The king of the
country, revering and honouring the bone, and anxious lest it
should be stolen away, has selected eight individuals,
representing the great families in the kingdom, and committed
to each a seal, with which he should seal (its shrine) and guard
(the relic). At early dawn these eight men come, and after each

has inspected his seal, they open the door. This done, they wash
their hands with scented water and bring out the bone, which
they place outside the vihara, on a loft platform, where it is
supported on a round pedestal of the seven precious substances,
and covered with a bell of lapis lazuli, both adorned with rows
of pearls. Its colour is of a yellowish white, and it forms an
imperfect circle twelve inches round, curving upwards to the
centre. Every day, after it has been brought forth, the keepers of
the vihara ascend a high gallery, where they beat great drums,
blow conchs, and clash their copper cymbals. When the king
hears them, he goes to the vihara, and makes his offerings of
flowers and incense. When he has done this, he (and his
attendants) in order, one after another, (raise the bone), place it
(for a moment) on the top of their heads, and then depart, going
out by the door on the west as they had entered by that on the
east. The king every morning makes his offerings and performs
his business of his government. The chiefs of the Vaisyas also
make their offerings before they attend to their family affairs.
Every day it is so, and there is no remissness in the observance
of the custom. When all the offerings are over, they replace the
bone in the vihara, where there is a vimoksha tope, of the seven
precious substances, and rather more than five cubits high,
sometimes open, sometimes shut, to contain it. In front of the
door of the vihara, there are parties who every morning sell
flowers and incense, and those who wish to make offerings buy
some of all kinds. The kings of various countries are also
constantly sending messengers with offerings. The vihara stands
in a square of thirty paces, and though heaven should shake and
earth be rent, this place would not move.
From this place they travelled south-east, passing by a
succession of very many monasteries, with a multitude of
monks, who might be counted by myriads. After passing all
these places, they came to a country named Muttra. They still
followed the course of the P'oo na river, on the banks of which,
left and right, there were twenty monasteries, which might

contain three thousand monks; and (here) the Law of Buddha
was still more flourishing. Everywhere, from the Sandy Desert,
in all the countries of India, the kings had been firm believers
in that Law. When they make their offerings to a community of
monks they take off their royal caps, and along with their
relatives and ministers, supply them with food with their own
hands. That done, (the king) has a carpet spread for himself on
the ground, and sits down on it in front of the chairman; — they
dare not presume to sit on couches in front of the community.
The laws and ways according to which the kings presented their
offerings when Buddha was in the world, have been handed
down to the present day.
All south from this is named the Middle Kingdom. In it the cold
and heat are finely tempered, and there is neither hoarfrost nor
snow. The people are numerous and happy; they have not to
register their households, or attend to any magistrates and their
rules; only those who cultivate the royal land have to pay (a
portion of) the gain from it. If they want to go, they go; if they
want to stay on, they stay. The king governs with out
decapitation or (other) corporal punishments. Criminals are
simply fined, lightly or heavily, according to the circumstances
(of each case). Even in the cases or repeated attempts at wicked
rebellion, they only have their right hands cut off. The king's
body-guards and attendants all have salaries. Throughout the
whole country the people do not kill any living creature, nor
drink intoxicating liquor, nor eat onions or garlic. The only
exception is that of the Chandalas. That is the name for those
who are (held to be) wicked men, and live apart from others.
When they enter the gate of a city or a market-place, they strike
a piece of wood to make themselves known, so that men know
and avoid them, and do not come into contact with them. In that
country they do not keep pigs and fowls, and do not sell live
cattle; in the markets there are no butchers' shops and no
dealers in intoxicating drink....Only the Chandalas a fishermen
and hunters, and sell flesh meat.

At the places where Buddha, when he was in the world, cut his
hair and nails, topes are erected and where the three Buddhas
that preceded Sakyamuni Buddha and he himself sat; where they
walked, and where images of their persons were made. At all
these places topes were made, and are still existing. At the place
where Sakra, Ruler of the Devas, and the king of the
Brahmaloka followed Buddha down (from the Trayastrimsas
heaven) they have also raised a tope. At this place the monks
and nuns may be a thousand, who all receive their food from the
common store, and pursue their studies, some of the mahayana
and some of the hinayana. Where they live, there is a white-
eared dragon, which acts the part of patron to the community of
these monks, causing abundant harvests in the counry, and the
enriching rains to come in season, without the occurrence of any
calamities, so that the monks enjoy their repose and ease. In
gratitude for its kindness, they have made for it a dragon-house,
with a carpet for it to sit on, and appointed for it a diet of
blessing, which they present for its nourishment. Every day they
set apart three of their number to go to its house, and eat there.
Whenever the summer retreat is ended, the dragon straightway
changes its form, and appears as a small snake, with white spots
at the side of its ears. As soon as thee monks recognise it, they
fill a copper vessel with cream, into which they put the creature,
and then carry it around from the one who has the highest seat
(at their tables) to him who has the lowest, when it appears as if
saluting them. When it has been taken round, immediately it
disappears; and every year it thus comes forth once. The
country is very productive, and the people are prosperous and
happy beyond comparison. When people of other countries come
to it, they are exceedingly attentive to them all, and supply
them with what they need.
Document E1 and E2: Seated Bodhisattva from Caves

at Xiangtangshan (565 CE) on left and Mogao (late 5th Century)
on right
(left) Seated bodhisattva from cave temple at Xiangtangshan in
Hebei province China. Hands in “have no fear” and “giving”
gesture. Note the statue’s pose, its facial features, style of the
clothing and other elements (as compared to other Buddhist
images in the assignment and in the SDMA).
(right) Seated “Maitreya” bodhisattva from Cave 275 at
Mogao/Dunhuang (image here of replica at Getty Center in
L.A.). Flanking lions possibly indicate royalty. Niches with
statues on either side-wall have been noted to have Chinese
architectural features.
Document F:
Han Yu, Memorial on the Bone of the Buddha (819 CE): Han
Yu (768-824 CE) was a high-ranking Chinese official and
intellectual who was opposed to the Tang Dynasty’s support of
Buddhism. Han Yu urged a “back to the classics” emphasis on
Confucianism. The subsequent Song Dynasty (960-1279 CE)
returned Confucianism to its prominent place in Chinese
culture.
Document G:
Xuanzang, a Chinese Buddhist traveled through Central and
South Asia between 629 and 645 CE. He later recorded his
reflections for the Tang emperor. The following excerpts depict
some of his descriptions of Central Asia.
Now Buddha having been born in the western region and his
religion having spread eastwards, the sounds of the words
translated have been often mistaken, the phrases of the different
regions have been misunderstood on account of the wrong

sounds, and thus the sense has been lost. The words being
wrong, the idea has been perverted. Therefore, as it is said, "it
is indispensable to have the right names, in order that there be
no mistakes."
Now, men differ according to the firmness or weakness of their
nature, and so the words and the sounds (of their languages) are
unlike. This may be the result either of climate or usage. The
produce of the soil differs in the same way, according to the
mountains and valleys. With respect to the difference in
manners and customs, and also as to the character of the people
in the country of "the lord of men," the annals sufficiently
explain this. In the country of "the lord of horses" and of "the
lord of treasures" the (local) records and the proclamations
explain the customs faithfully, so that a brief account can be
given of them.
In the country of "the lord of elephants" the previous history of
the people is little known. The country is said to be in general
wet and warm, and it is also said that the people are virtuous
and benevolent. With respect to the history of the country, so
far as it has been preserved, we cannot cite it in detail; whether
it be that the roads are difficult of access, or on account of the
revolutions which have occurred, such is the case. In this way
we see at least that the people only await instruction to be
brought to submission, and when they have received benefit
they will enjoy the blessing of civilization (pay homage). How
difficult to recount the list of those who, coming from far, after
encountering the greatest perils (difficulties), knock at the gem-
gate with the choice tribute of their country and pay their
reverence to the emperor. Wherefore, after he (Xuanzang) had
travelled afar in search of the law, in his moments of leisure he
has preserved these records of the character of the lands
(visited). After leaving the black ridge, the manners of the
people are savage (barbarous). Although the barbarous tribes
are intermixed one with the other, yet the different races are

distinguishable, and their territories have well-defined
boundaries. Generally speaking, as the land suits, they build
walled towns and devote themselves to agriculture and raising
cattle. They naturally hoard wealth and hold virtue and justice
in light esteem. They have no marriage decorum, and no
distinction of high or low. The women say, "I consent to use
you as a husband and live in submission, (and that is all)."
When dead, they burn the body, and there is no determined
period for mourning. They scar their faces and cut their ears.
They crop their hair and tear their clothes. They slay their herds
and offer them in sacrifice to the manes of the dead. When
rejoicing, they wear white garments; when in mourning, they
clothe themselves in black. Thus we have described briefly
points of agreement in the manners and customs of these people.
The differences of administration depend on the different
countries. With respect to the customs of India, they are
contained in the following records.
PO-HO [BALKH]
This country is about 800 li from east to west, and 400 li from
north to south; on the north it borders on the Oxus. The capital
is about 20 li in circuit. It is called generally the little Pajariha.
This city, though well (strongly) fortified, is thinly populated.
The products of the soil are extremely varied, and the flowers,
both on the land and water, would be difficult to enumerate.
There are about 100 convents and 3000 monks, who all study
the religious teaching of the Little Vehicle. Outside the city,
towards the south-west, there is a convent called
Navasangharama, which was built by a former king of this
country. The Masters (of Buddhism), who dwell to the north of
the great Snowy Mountains, and are authors of Sastras, occupy
this convent only, and continue their estimable labours in it.
There is a figure of Buddha here, which is lustrous with
(reflects the glory-of) noted gems, and the hall in which it
stands is also adorned with precious substances of rare value.

This is the reason why it has often been robbed by chieftains of
neighbouring countries, covetous of pain.
This convent also contains (possesses) a statue of Pi-sha-men
(Vaisravana) Deva, by whose spiritual influence, in unexpected
ways, there is protection afforded to the pre- cincts of the
convent. Lately the son of the Khan Yeh-hu (or She-hu),
belonging to the Turks, becoming rebellious, Yeh-hu Khan
broke up his camping ground; and marched at the head of his
horde to make a foray against this convent, desiring to obtain
the jewels and precious things with which it was enriched.
Having encamped his army in the open ground, not far from the
convent, in the night he had a dream. He saw Vaisravana Deva,
who addressed him thus: "What power do you possess that you
dare (to intend) to overthrow this convent?" and then hurling his
lance, he transfixed him with it. The Khan, affrighted, awoke,
and his heart penetrated with sorrow, he told his dream to his
followers, and then, to atone somewhat for his fault, he
hastened to the convent to ask permission to confess his crime
to the priests; but before he received an answer he died.
Within the convent, in the southern hall of Buddha, there is the
washing-basin which Buddha used. It contains about a peck [=
approx. 10 pints] and is of various colours, which dazzle the
eyes. It is difficult to name the Gold and stone of which it is
made. Again, there is a tooth of Buddha about an inch long, and
about eight or nine tenths of an inch in breadth. Its colour is
yellowish white; it is pure and shining. Again, there is the
sweeping brush of Buddha, made of the plant "Ka-she" (kasa). It
is about two feet long and about seven inches round. Its handle
is ornamented with various gems. These three relics are
presented with offerings on each of the six fast-days by the
assembly of lay and cleric believers. Those who have the
greatest faith in worship see the objects emitting a radiance of
glory.
To the north of the convent is a stupa, in height about 200 feet,

which is covered with a plaster hard as the diamond, and
ornamented with a variety of precious substances. It encloses a
sacred relic (she-li), and at times this also reflects a divine
splendour.
To the south-west of the convent there is a Vihdra. Many years
have elapsed since its foundation was laid. It is the resort (of
people) from distant quarters. There are also a large number of
men of conspicuous talent. As it would be difficult for the
several possessors of the four different degrees (fruits) of
holiness to explain accurately their condition of saintship,
therefore the Arhats (Lo-han), when about to die, exhibit their
spiritual capabilities (miramdous powers), and those who
witness such an exhibition found stupas in honour of. the
deceased saints. These are closely crowded together here, to the
number of several hundreds. Besides these there are some
thousand others, who, although they had reached the fruit of
holiness (i.e., Arhatship), yet having exhibited no spiritual
changes at the end of life, have no memorial erected to them.
At present the number of priests is about 100; so irregular are
they morning and night in their duties that it is hard to tell
saints from sinners.
To the north-west of the capital about 50 li or so we arrive at
the town of Ti-wei; 40 li to the north of this town is the town of
Po-li. In each of these towns there is a stupa about three chang
(30 feet) in height. In old days, when Buddha first attained
enlightenment after advancing to the tree of knowledge, he went
to the garden of deer; at this time two householders meeting
him, and beholding the brilliant appearance of his person,
offered him from their store of provisions for their journey
some cakes and honey. The lord of the world, for their sakes,
preached concerning the happiness of men and Devas, and
delivered to them, his very first disciples, the five rules of
moral conduct and the ten good qualities (shen, virtuous rules).

When they had heard the sermon, they humbly asked for some
object to worship (offer gifts). On this Tathagata delivered to
them some of his hair and nailcuttings. Taking these, the
merchants were about to return to their own country, when they
asked of Buddha the right way of venerating these relics.
Tathagata forthwith spreading out his Sanghati on the around as
a square napkin, next laid down his Uttarasanga and then his
Sankakshika; again over these he placed as a cover his begging-
pot, on which he erected his mendicant's staff. Thus he placed
them in order, making thereby (the figure of) a stupa. The two
men taking the order, each went to his own town, and then,
according to the model which the holy one had prescribed, they
prepared to build a monument, and thus was the very first stupa
of the Buddhist religion erected.
Document H: Buddhist Reliquary
2nd C CE, Gandhara region of Pakistan, now at Art Institute of
Chicago
Container for holding relics of the Buddha or other monks.
Copied the form of the stupa/building in which it would be
placed (and the building form varied, depending on the region
in which the stupa was located).
Document I: Buddha Giving the First Sermon
10th Century Eastern India, now at Art Institute of Chicago
Sculpture that might have been located at a Buddhist monument;
Stupas on either side of Buddha’s halo.
Document J: Buddhist Manuscript of the Great Dagoba (Stupa)

18th Century CE (but in the tradition of 1st C BCE text
production in Sri Lanka) in SDMA; This carefully created &
adorned manuscript calls to mind the issue of textual production
and transmission in early Buddhism, as well as the role of
monasteries and stupas in both creation of texts and
transmission of Buddhist ideas.

Table of ContentsChapter 1Introducing the City of Smithvi.docx

Recommended

Recommended

More Related Content

Similar to Table of ContentsChapter 1Introducing the City of Smithvi.docx

Similar to Table of ContentsChapter 1Introducing the City of Smithvi.docx (20)

More from oswald1horne84988

More from oswald1horne84988 (20)

Recently uploaded

Recently uploaded (20)

Table of ContentsChapter 1Introducing the City of Smithvi.docx