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Financial and Managerial Accounting 9Th Edition Needles Solutions Manual Full Chapter PDF
Financial and Managerial Accounting 9Th Edition Needles Solutions Manual Full Chapter PDF
Financial and Managerial Accounting 9Th Edition Needles Solutions Manual Full Chapter PDF
PLANNING MATRIX
Enhancing Your
Building Your Basic Knowledge and Knowledge, Skills,
Learning Objective Skills and Critical Thinking
1. Identify the management issues SE 1, 2 E 1, 3, 4 P 1, 4, 9 C4
related to current liabilities. C7
C8
MEMORANDA:
SE: Short Exercises
E: Exercises
P: Problems (Each problem has a User Insight question.)
All questions are in the text with related Learning Objectives (Stop, Think, and Apply).
© 2011 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: Current Liabilities and Fair Value Accounting 103
Instructional Strategy
Learning activity: Group work, discussion
Learning environment: Active classroom
Learning tool: Textbook assignment Case 4
Steps to Implement
1. Assign the case to small groups in class. Use previously established groups or assign groups
randomly. Each group should select a representative to speak for the group.
2. Be clear on the expected output of the learning activity. Identify questions to address and
determine whether written answers are necessary. For example, ask one person from each group
to present one alternative and explain why that alternative would be best.
3. Elicit as many alternatives as possible for the class to consider. After each group has presented
one alternative, if time permits, ask if any other alternatives might be available.
4. Allow groups one or two minutes to consider which alternative they prefer and why. Poll the class
as to their preferred response.
Assessment
Communication skills: Present a related case on the next examination and evaluate reasoning and clarity
of response. If responses are written, these could be graded for reasoning ability and clarity.
Personal/self skills: Using a short questionnaire, ask each student if the discussion provided additional
options or insights about the choices presented that the groups had not considered. Did class discussion
result in a change of preferred alternative? If so, how?
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
104 Chapter 8: Current Liabilities and Fair Value Accounting
A liability generally should be recorded when an obligation arises, but it is also necessary to make end-
of-period adjustments for accrued and estimated liabilities. Failure to record a liability often results in
an understatement of expense and, therefore, an overstatement of income. Contracts representing future
obligations are not recorded as liabilities until they become current obligations. Liabilities are valued at
the actual or estimated amount due or at the fair market value of goods or services to be delivered.
Current liabilities are present obligations that are expected to be satisfied within one year or within the
normal operating cycle, whichever is longer. Payment is expected to be out of current assets or through
the incurrence of another current liability. Long-term liabilities are obligations that are not expected to
be satisfied within the longer of one year or the normal operating cycle.
Required disclosures for liabilities include balances, maturity dates, and interest rates of notes payable,
as well as lines of credit and other special credit arrangements.
Key Ratios
payables turnover; days’ payable
Lecture Outline
I. Liabilities are legal obligations that must be satisfied through the future payment of assets or
performance of services.
A. A liability should be recognized when it is incurred; end-of-period adjustments may be
necessary.
1. Failure to record a liability often results in an understatement of expenses.
B. Liabilities are valued at the amount due or at the fair market value of goods or services to be
delivered.
C. Liabilities are classified as current or long-term.
1. A current liability is a liability due within one year or within the normal operating
cycle, whichever is longer.
2. A long-term liability is a liability due beyond the normal operating cycle.
II. Two common measures of the length of time creditors allow for payment are the payables turnover and
the days’ payable.
A. The payables turnover is the average number of times that accounts payable are paid in an
accounting period and shows the relative size of a company’s accounts payable.
B. The days’ payable shows the average length of time a company takes to pay its accounts payable.
III. Required disclosures for liabilities include the following:
A. Balances
B. Maturity dates
C. Interest rates
D. Lines of credit
E. Other special credit arrangements
© 2011 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: Current Liabilities and Fair Value Accounting 105
Teaching Strategy
Students should be reminded of the definition of a liability—that is, a present obligation for future
payment (of cash or services), based on a past transaction. A reminder of the definition of current
period (the longer of one year or the normal operating cycle) is helpful in defining current versus long-
term liabilities (that is, classification of liabilities).
In the discussion of the recognition of liabilities, point out the difficulty in certain cases of determining
when an obligation occurs (as with a product warranty). In addition, explain why future commitments
may not be liabilities currently.
In the discussion of valuation of liabilities, be sure to mention the difference between definitely
determinable amounts and estimated amounts.
Review required disclosures for liabilities.
Short Exercises 1 and 2, Exercises 3 and 4, and Problem 4 apply to this objective.
OBJECTIVE 2: Identify, compute, and record definitely determinable and estimated current
liabilities.
Summary Statement
Current liabilities consist of definitely determinable liabilities and estimated liabilities. Definitely
determinable liabilities are obligations that can be measured exactly. They include accounts payable,
bank loans and commercial paper, notes payable, accrued liabilities, dividends payable, sales and excise
taxes payable, current portions of long-term debt, payroll liabilities, and unearned revenues.
1. Accounts payable are short-term obligations to suppliers for goods and services.
2. Companies often obtain a line of credit with a bank to finance operations. In addition, a company
may borrow short-term funds by issuing commercial paper (unsecured loans sold to the public).
3. Short-term notes payable are current obligations evidenced by promissory notes. Usually, interest
is stated separately on the face of the note.
4. An accrued liability is an actual or estimated liability that exists at the balance sheet date but is
unrecorded. An end-of-period adjustment is needed to record both expenses and accrued
liabilities.
5. Dividends payable represent an obligation to distribute a corporation’s earnings to its
stockholders. This arises only when the board of directors declares a dividend.
6. Most states and many cities levy a sales tax on retail transactions, and the federal government also
charges an excise tax on some products. The merchant must collect the taxes at the time of the
sale and record the receipt of cash and the proper tax liabilities.
7. If a portion of long-term debt is due within the next year and is to be paid from current assets, then
that current portion of long-term debt is classified as a current liability. The remaining debt is
classified as a long-term liability.
8. Payroll liabilities consist of the labor-related obligations incurred by a business. Not only is the
business responsible for wages, paid at an hourly rate, and salaries, paid at a monthly or yearly
rate, earned by its employees, but also it is obligated for items such as social security (FICA)
taxes, Medicare tax, and unemployment taxes. The business is likewise liable for amounts
withheld from its employees’ gross earnings that must be remitted to governmental and other
agencies.
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
106 Chapter 8: Current Liabilities and Fair Value Accounting
9. Unearned revenues represent obligations to deliver goods or services in return for advance
payment. When delivery takes place, Unearned Revenue is debited and a revenue account is
credited.
Estimated liabilities are definite obligations. Nevertheless, the amount of the obligation must be
estimated at the balance sheet date because the exact figure will not be known until a future date.
Examples of estimated liabilities are income taxes, property taxes, product warranties, and vacation
pay.
1. A corporation’s income tax is dependent on its taxable net income, a figure that often is not
determined until well after the balance sheet date.
2. Property taxes are taxes levied on real and personal property. Often a company’s accounting
period ends before property taxes are assessed, making it necessary to estimate the property tax
applicable to each month of the year.
3. Promotional costs such as coupons, rebates, and frequent flyer programs are recorded as a
reduction of sales.
4. Warranties for many of the products or services a company sells will still be in effect during the
next accounting period. Nevertheless, the warranty expense and liability must be recorded in the
period of the sale regardless of when the company makes good on its warranties. Therefore, at the
end of each accounting period, the company should estimate the future warranty expense that
applies to the present period’s sales.
5. In most companies, employees accrue vacation pay for working a certain length of time.
Therefore, the company must estimate the vacation pay applicable to each payroll period, debit
Vacation Pay Expense, and credit Estimated Liability for Vacation Pay.
The following journal entries are introduced in this learning objective:
Cash XX (amount received)
Notes Payable XX (face amount)
Issued promissory note with interest stated separately
© 2011 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: Current Liabilities and Fair Value Accounting 107
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
108 Chapter 8: Current Liabilities and Fair Value Accounting
Lecture Outline
I. Current liabilities consist of definitely determinable liabilities and estimated liabilities.
II. A definitely determinable liability can be measured precisely.
A. Accounts payable
B. Bank loans and commercial paper
C. Notes Payable
1. Journalize entries for notes payable with interest stated separately.
a. Issue note.
b. Accrue interest.
c. Pay note.
2. Journalize entries for notes payable with interest included in the face amount.
a. Issue note.
b. Accrue interest.
c. Pay note.
D. Accrued liabilities (such as interest payable)
E. Dividends payable
F. Journalize collection of sales and excise taxes.
G. Current portion of long-term debt
H. Payroll liabilities
1. Record the payroll.
2. Record employer payroll taxes.
I. Unearned revenues
1. Journalize receipt of revenues in advance.
2. Journalize performance of services for revenues received in advance.
III. Estimated liabilities are definite obligations whose exact amounts cannot be known until a later
date.
A. Record estimated income taxes.
B. Property taxes
1. Journalize estimated expense.
2. Journalize payment of property taxes.
C. Promotion costs
1. Examples: coupons, rebate, frequent flyer programs
2. Usually recorded as a reduction in revenue (contra-sales account)
D. Product warranties
1. Journalize estimated expense.
2. Journalize replacement of product under warranty.
E. Vacation pay
1. Journalize estimated vacation pay expense.
2. Journalize payment of vacation pay.
Teaching Strategy
After you define definitely determinable and estimated liabilities, ask students to identify several
examples of each.
© 2011 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: Current Liabilities and Fair Value Accounting 109
Students may have difficulty understanding the concept of notes with interest included in the face
amount. Perhaps a diagram dividing the note into part principal (mostly) and part interest will help
convey the concept.
Short Exercise 4 and Exercise 5 pertain to interest expense. Short Exercise 5 and Exercise 7 pertain to
payroll concepts and entries.
Discuss the concept of uncertainty and the desire to follow the matching principle at the expense of
perfect accuracy.
Students may also have difficulty understanding the topic of property tax payable. A time-line diagram
by month helps explain prepaid property tax versus estimated property tax payable.
Case 1 and Case 5 are good cases for conceptual analysis of this learning objective. Also, use Case 11
for a group assignment.
Lecture Outline
I. A contingent liability is a potential liability that may or may not become an actual liability.
Examples are as follows:
A. Pending lawsuits
B. Tax disputes
C. Failure to comply with government regulations
II. There are two criteria for recording a contingent liability:
A. Occurrence is probable.
B. The amount can be reasonably estimated.
III. A commitment is a legal obligation that does not meet the technical requirements for recognition
as a liability. Examples are as follows:
A. Purchase agreements
B. Leases
Teaching Strategy
Students should know that a contingent liability is a possible liability that may or may not become an
actual liability (when a future event occurs or does not occur). Point out that contingent liabilities such
as product warranty liability and vacation pay liability are accrued because they are probable, and their
amounts can usually be reasonably estimated (otherwise, just a footnote is required). Have students list
some contingent liabilities, and explain why they are described as such. Students should also know that
a commitment is a legal obligation that does not meet the technical requirements for recognition as a
liability. Have students explain why purchase agreements and leases are examples of a commitment.
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
110 Chapter 8: Current Liabilities and Fair Value Accounting
OBJECTIVE 4: Identify the valuation approaches to fair value accounting, and define time
value of money and interest and apply them to present values.
Summary Statement
Fair value is the price for which an asset or liability can be sold. The three approaches to measurement
of fair value are the market approach, income (or cash flow) approach, and the cost approach.
Time value of money is the effects of the passage of time on holding or not holding money. The timing
of the receipt and payment of cash (measured in interest) should be considered in making business
decisions. Interest is the specific cost measure of these effects for a period of time. It may be calculated
on a simple or compound basis.
1. Simple interest is the interest cost for one or more periods under the assumption that the amount
on which interest is computed does not increase each period (that is, interest is not computed on
accrued interest).
2. However, compound interest is the interest cost for two or more periods under the assumption that
the amount on which interest is computed does increase each period (that is, interest is computed
on accrued interest).
Present value is the amount that must be invested now at a given rate of interest to produce a given
future value or values. Present value may be computed on a single sum due in the future; Table 1
facilitates this computation.
Present value may also be computed on an ordinary annuity. Conceptually, the present value of an
ordinary annuity is that amount that may be invested today at a given percentage to enable periodic
withdrawals of the given amount; Table 2 facilitates this computation.
Lecture Outline
I. Fair value is the price for which an asset or liability could be sold.
A. Market approach
1. Involves identical or comparable assets or liabilities.
2. Ready market not as available, as in case of special-purpose equipment.
B. Income (or cash flow) approach
1. Converts future cash flows into a single present value.
2. Based on reasonable internally generated information.
C. Cost approach
1. The amount that currently would be required to replace an asset.
2. Inventory usually valued at lower of cost or market.
3. Plant value would take into account asset’s age, condition, depreciation, and
obsolescence.
© 2011 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: Current Liabilities and Fair Value Accounting 111
Teaching Strategy
This chapter begins with a review of fair value. Although the market and cost approaches are
conceptually straightforward, the income, or cash flow, approach requires a knowledge of interest and
the time value of money.
A good way to begin the topic of the time value of money is by explaining the basic concept—that it is
best to pay out a dollar as far into the future as possible and to receive a dollar as close to today as
possible. Interest is assumed to be earned on any money currently held (invested).
Make sure your students remember the basic calculation of interest. Then contrast simple and
compound interest using a straightforward example, stressing that compound interest is built into the
time value of money tables.
Short Exercise 7 can be used to illustrate the difference between simple and compound interest.
Present value is a difficult concept for a student to understand. Define it as the amount that we would
require now to have the equivalent of some other amount payable or receivable in the future. When
working out an example, prove that the present value amount determined will grow to the given future
value amount, at the chosen interest rate. For an annuity, demonstrate that the present value invested in
the bank will enable one to withdraw the given annual amounts, with zero remaining.
Short Exercise 8 and Exercises 10 through 13 apply to present values.
Lecture Outline
I. Present value has several applications in accounting:
A. Determine the value of an asset considered for purchase.
B. Calculate deferred payments.
C. Account for idle cash invested.
D. Accumulate funds to pay off a loan.
E. Other applications, such as imputing interest on non-interest-bearing notes, accounting for
installment notes, determining the value of a bond, pension and lease obligations, and
depreciation of property, plant, and equipment.
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
112 Chapter 8: Current Liabilities and Fair Value Accounting
Teaching Strategy
By this time, students should understand that comparing current amounts with future amounts is like
comparing apples and oranges. Make sure to present situations that rely on present value calculations
for their logical valuation on the books, such as valuing an asset or calculating deferred payments.
Short Exercise 9 and Exercises 14 through 16 provide several applications of present values. Case 11 is
a good group activity that combines the time value of money with estimated liabilities.
REVIEW QUIZ
True-False
1. T F Taxes for social security and Medicare are borne by both the employer and the
employee.
2. T F The lower the interest rate, the lower the present value factor.
3. T F An annuity is a series of equal payments made at equal time intervals.
4. T F Under no circumstances should a contingent liability be accrued in the accounting
records.
5. T F If a computer is sold in year 1 and a repair is made in year 2, the manufacturer’s entry
upon making the repair would include a debit to Product Warranty Expense.
6. T F When payables turnover decreases, days’ payable increases.
7. T F When a business sells an item and collects a state sales tax on it, a current liability to
the state arises.
Multiple Choice
8. Jack Harkness has sold a piece of property and is to receive $21,000 in three equal annual
payments of $7,000 beginning one year from today. What is the present value of this sale if the
current interest rate is 4 percent?
a. 19,342
b. 19,482
c. 39,361
d. 6,734
e. 19,425
© 2011 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: Current Liabilities and Fair Value Accounting 113
11. Of a company’s employees, 60 percent typically qualify to receive two weeks’ paid vacation a
year. What is the amount of estimated vacation pay liability for a week in which the total payroll
is $7,000?
a. $84
b. $112
c. $140
d. $168
e. $28,012
12. Each year there is a ceiling for the amount that is subject to all of the following, except
a. social security tax payable.
b. federal unemployment tax payable.
c. Medicare tax payable.
d. state unemployment tax payable.
e. none of these; all of the above have ceilings.
14. A new piece of equipment will save a company $25,000 per year over the present equipment. The
value of the new machine is calculated by multiplying the $25,000 savings by the
a. number of years the equipment will be used.
b. present value of an ordinary annuity factor.
c. current market price.
d. present value of a single amount factor.
e. number of time periods it will be used.
15. When accounting for property taxes, which of the following accounts normally would not be
credited?
a. Prepaid Property Taxes
b. Cash
c. Estimated Property Taxes Payable
d. Property Taxes Expense
e. All of these accounts could be credited in this transaction.
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
114 Chapter 8: Current Liabilities and Fair Value Accounting
17. Compound interest is computed semiannually on $500 in the bank for six years at 4 percent
annual interest. To calculate the accumulated amount after six years, one would multiply the $500
by which future value factor?
a. 6 periods at 2 percent
b. 12 periods at 4 percent
c. 3 periods at 8 percent
d. 6 periods at 4 percent
e. 12 periods at 2 percent
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Another random document with
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(siehe z. B. G i e b e l : Säugeth. 1855, 231; N e h r i n g in Rohdes
Schweinezucht 4. Aufl. 1891, 6; F l o w e r & L y d e k k e r : Intr.
Mamm. 1891, 287). B l a i n v i l l e (Ostéogr. Onguligr. Sus 1847,
160) sagt m 5/6, bildet aber nur 5/5 ab (pl. V und VIII), und G r a y
(Cat. Carn … Mamm. 1869, 348): „Premolars 3/3 · 3/3; the front one
very small, and early deciduous“. 14 Thatsache ist, dass beim
Babirusa, zwar nur ausnahmsweise, aber doch relativ häufig, 6
Backenzähne vorkommen; meistens, wenn auch nicht immer, ist der
vorderste (3.) Praemolar der überzählige. Das D r e s d n e r Museum
hat unter 12 adulten Schädeln e i n e n , der links oben den 3.
Praemolar, links unten aber einen 4., zu hinterst stehenden, abnorm
gestalteten Molar hat (Nr. 1191); ebenso besitzt die
Landwirthschaftliche Hochschule in B e r l i n unter 7 adulten
Schädeln e i n e n (Nr. 485) mit einem überzähligen vordersten
Praemolar links oben und unten (N e h r i n g : Landw. Jahrb. 1888,
48 und briefl.); das Museum für Naturkunde in B e r l i n unter 15
(davon 5 aus meinen Sammlungen) e i n e n mit einem überzähligen
oberen linken vordersten Praemolar; das B r a u n s c h w e i g e r
Museum unter 6 adulten e i n e n , jüngeren, mit einem überzähligen
vordersten Praemolar rechts und links, oben und unten (briefl. durch
Herrn G r a b o w s k i ); das L e i d e n e r Museum unter 11 adulten
e i n e n (Ex. a J e n t i n k : Cat. Ost. IX, 164 1887 und briefl.) mit
einem überzähligen vordersten Praemolar links oben; das P a r i s e r
Museum (unter 14 oder mehr) einen adulten weiblichen Schädel mit
einem 4., zu hinterst stehenden, noch nicht durchgebrochenen Molar
rechts und links, oben und unten (von der Reise der Astrolabe, briefl.
durch Prof. M i l n e - E d w a r d s ; auf dieses Exemplar komme ich
unten, bei der Bezahnung des Weibchens, zurück).
A n m e r k u n g . Einer Eigenthümlichkeit am o s s p h e n o i d a l e
des Babirusa möchte ich hier anmerkungsweise gedenken: O w e n :
(Anat. Vert. II, 469 1866) sagt: „A remarkable peculiarity is …
presented by the fossae at the inner side of the base of the
pterygoids, which lead to sinuses communicating on one or both
sides with the sphenoidal sinus“. B l a i n v i l l e erwähnt in seiner
relativ ausführlichen Ostéographie (Onguligr. Sus 1847, 137) nichts
davon, sowenig wie T u r n e r (P. Z. S. 1848, 69), trotz seiner
Genauigkeit bei dieser Schädelgegend am Schwein und Babirusa;
andere Autoren schweigen darüber bis auf G r a y und H e u d e .
G r a y (Cat. Carn … Mamm. 1869, 348 und Hand-List Edent …
Mamm. 1873, 67) meint, die Gruben würden mit dem Alter des
Thieres tiefer, und vielleicht besässe sie nur das Männchen. In
Bezug auf Letzteres bemerke ich, dass ein adultes Weibchen des
Museums (B 2523) die Höhlungen ausgeprägt zeigt. Neben dem
Alter scheint ihre Tiefe auch individuell sehr zu variiren. Man findet
die Gegend zwischen den Basen der laminae mediales des
processus pterygoideus langgestreckter als bei Sus und mehr oder
weniger, oft sehr stark vertieft und mit der kammerartig abgetheilten
Keilbeinhöhlung communicirend; manchmal liegt diese ganz offen,
manchmal, wenn auch weniger häufig, liegt die betreffende
Knochenplatte wohl in einer Ebene mit dem Gaumen (wie bei Sus),
aber man sieht durch ein grosses ovales Fenster in die Tiefe,
manchmal ist die Gegend nur vertieft ohne Zugang zu der
Keilbeinhöhlung. Beide Hälften sind auch nicht immer gleichmässig
gestaltet. H e u d e (Mém. H. N. Chin. II, 2 p. 94 1892) bemerkt:
„L’exhaussement de cette voûte est exagéré jusqu’à la destruction
de l’os chez le Babyroussa“.
[Inhalt]
Das Leidener Museum besitzt (Cat. ost. IX, 164 1887) zwei weibliche
Babirusa Schädel, und Dr. J e n t i n k hatte die Güte, sie in Bezug
auf die oberen Eckzähne für mich anzusehen. Er theilte mir mit, dass
das junge Exemplar keine Spur davon habe, das semiadulte links
zwar einen 12 mm langen, rechts jedoch keine Spur; die Haken der
Unterkiefer seien 12 und 14 mm, die Schädel 220 und 270 mm lang.
Es scheint demnach, da das als semiadult bezeichnete Weibchen
dieselbe Schädellänge aufweist wie das Dresdner adulte, dass es
rechts auch keinen Eckzahn mehr bekommen haben würde, sonst
müssten schon Spuren davon da sein.
Aus alledem geht hervor, dass es weibliche Babirusas giebt, die nie
obere Eckzähne bekommen, während sie bei anderen wohl, wenn
auch schwach entwickelt, auftreten. Bemerkenswerth ist das
Leidener [25]Exemplar mit einem Eckzahne nur an e i n e r Seite. 20 In
dieser Beziehung befindet sich also der weibliche Babirusa vielleicht
in dem Stadium des Überganges aus dem Besitz oberer Eckzähne
in einen Zustand, in dem sie ihm ganz fehlen, und man würde dann
annehmen können, dass es in einer ferneren Zukunft überhaupt
keine weiblichen Individuen mit oberen Eckzähnen mehr geben wird;
die Differenzirung der Geschlechter schritte demnach fort, wie auch
nach der allgemein herrschenden Entwicklung nicht anders zu
erwarten ist. Ob aber die Normalformel für den weiblichen Babirusa
bezüglich der Eckzähne 0/1 oder 1/1 zu lauten habe, lässt sich erst
sagen, wenn mehr authentische weibliche Schädel in den
Sammlungen sein werden, um zu erkennen, ob 0/1 oder 1/1 die
Ausnahme ist. Jedenfalls zeigt unsere Unkenntniss in diesem
untergeordneten Punkte wieder, wie gewunden der Weg zur
Wahrheit, und wie schwer es ist, ohne ein grosses Material selbst so
einfache Fragen zu entscheiden.
1 W i l c k e n s (Enc. Thierheilk. IX, 342 1892?) hält es für nahe verwandt mit
Porcula salvania Hdgs. von Indien, er steht jedoch mit dieser Ansicht allein, und
auch ich halte sie nicht für gerechtfertigt. (S. Abb. des Zwergschweins J. Asiat.
Soc. Bengal 16 pt. I pl. 12 und 13 1847 und 17 pl. 27 1848, auch P. Z. S. 1853 pl.
37 und 1882 pl. 37.) ↑
2 Te i j s m a n n (Natuurk. Tijdschr. Nederl. Ind. 38, 77 1879) sagt, dass der
Babirusa allein auf Ost Celebes (und Buru) vorkomme, damit meinte er aber die
nördliche Halbinsel, die nach Osten gewendet ist. ↑
3 Te i j s m a n n (l. c. 23, 367 1861) nennt den männlichen Babirusa der
Minahassa kalawatan, den weiblichen wairi; babirusa ist maleiisch. ↑
4 Folgendes Beispiel dafür fiel mir vor Kurzem in die Hände: „The purser …
returned at eight in the evening with … five pigs, one of which, the moment it
was hoisted in, ran to the opposite gangway and jumped overboard; and though a
boat went immediately in pursuit, it could not be found. An hour and a half
afterwards the animal came alongside, and was got on board not much the better
for its excursion.“ C r u i s e : New Zealand 1824, 94. ↑
5 B r e h m nennt die Sula Inseln „Xurillen“, sieht Manado auf Celebes für eine
kleine Insel: „Malado“ an und hält das Vorkommen auf Neu Guinea und Neu
Irland für möglich. Auf letzteres komme ich zurück. In der 2. Aufl. III, 559 1877
steht „Sulla Mangoli“, in der 3. III, 527 1891 „Sulla, Mangola“! ↑
6 Ich bemerke, dass in meiner Übersetzung dieses Werkes I, 395 (Zeile 7 von
unten) Borneo statt Buru steht, ein irreführender Druckfehler! In seiner „Geogr.
Verbr.“ (D. A. II, 244 1876) giebt W a l l a c e nur Celebes und Buru an. ↑
7 Auch B l a i n v i l l e in seiner grossen Ostéographie (Onguligr. Sus. 1847, 197)
sagt: Le S. babirussa exclusivement „à la plupart“ des îles de l’archipel indien! ↑
8 G r a y hat ausserdem F i t z i n g e r s Synonymie, die ausführlichste
vorhandene (p. 426–7), ausgezogen, wie aus den übernommenen Fehlern
erkennbar ist. ↑
9 Schon 1843 (List Mamm. p. 185) hatte G r a y Malacca angegeben und 1873
(Hand-List Edentate … Mamm. p. 68) führt er 13 Schädel einzeln von daher
auf. Es ist dies nur eine Namensverwechselung mit „Moluccos“. ↑
10 Die kreisförmigen unteren Hauer auf der Abbildung bei F l o w e r &
L y d e k k e r (Intr. Mamm. 1891, 287) sind nicht naturgetreu, derartige
kommen, wie wir unten sehen werden, nur als seltene Ausnahme vor, und eine
solche wollten die Verfasser nicht abbilden. ↑
11 Siehe über diese die Bemerkungen unten p. 22. ↑
12 Bekanntlich sind zwei Schweine-Arten von Neu Guinea beschrieben: Sus
papuensis Less. und Sus niger Finsch (ceramicus Gr.). Hr. W a h n e s , der
ebenfalls mehrere Jahre an der Astrolabebai lebte, hält es nicht für ausgemacht,
dass es zwei verschiedene Arten seien. Er erzählte mir auch, dass wilde Eber
selbst in die Dörfer kommen, um die läufigen zahmen Sauen zu decken, was stets
grosse Aufregung unter den Eingeborenen hervorriefe, und dass daher vielfache
Bastardirungen [19]zwischen domesticirten und wilden Schweinen entstehen (vgl.
J e n t i n k : Notes Leyden Mus. XIII, 102 1891 und N e h r i n g : Rohdes
Schweinezucht 4. Aufl. 1891, 12). Hr. G e i s l e r dagegen meint, dass das braune
und das schwarze Schwein im Wilden stets gesondert leben, und da das schwarze
ungestreifte, das braune gestreifte Frischlinge hat, wie die Exemplare des
Museums beweisen, so spricht dieses auch für die Artverschiedenheit. Hr.
G e i s l e r fand ein oder zwei Tage alte Frischlinge von Sus niger bereits einfarbig
schwarz. N e h r i n g (l. c.) giebt beides ebenfalls an. M a c l a y (Natuurk. Tijdschr.
Nederl. Ind. 35, 69 1875) sagt, dass die zahmen Schweine der Astrolabebai
Abkömmlinge der wilden seien (was auch mit meinen Erfahrungen im Nordwesten
der Insel übereinstimmt), aber dass sie in der Jugend gestreift seien und im Alter
schwarz würden, was nach Obigem auf einem Irrthume beruhen muss, wenn es
sich nicht um Bastarde gehandelt haben kann. ↑
13 Vgl. dazu C o d r i n g t o n : The Melanesians 1891, 57 mit Anm. und 328. ↑
14 In G r a y s Hand-List Edent … Mamm. 1873, 67 steht: Schneidezähne 44⁄6–6,
statt 2⅔–3. ↑
15 T u r n e r (P. Z. S. 1848, 69 Anm.) wusste, dass der Babirusa mehr als 5
Molaren haben kann, dass aber das Normale 5 sei. ↑
16P. 136–137, 159–160 und Pl. II Skelet fem., Schädel und Wirbel juv., Pl. V
Schädel mas (in der Tafelerklärung p. 225 steht fem.), Pl. VI und VII
Skelettheile, Pl. VIII Zähne mas (in der Tafelerklärung p. 229 steht fem.). ↑
17 Dieses Exemplar (s. oben) besitzt, wie ich von Prof. M i l n e - E d w a r d s
erfuhr, überzählige, noch nicht durchgebrochene, zu hinterst stehende vierte
Molaren beiderseits oben und unten. Dass B l a i n v i l l e dieses gar nicht erwähnt,
und dass es auch in den Abbildungen nicht zur Darstellung gelangte, ist mir nicht
erklärlich. Wie schon Anm. 1 angegeben, stimmt die Tafelerklärung z. Th. nicht mit
den Abbildungen. ↑
18 H e u d e (Mém. H. N. Chin. II, 2 p. 91 1892) meint, dass das Weibchen diesen
Knochenkamm („aileron“) nicht besitze, allein unser Exemplar widerspricht
dem. Es könnte jedoch möglicherweise auch Weibchen geben, denen er fehlt. Bei
dem jungen Schädel mit Milchgebiss, den G r a y (Cat. Carn … Mamm. 1869, 348
und List Edent … Mamm. 1873, 68 Pl. XXVII, 1) bespricht und abbildet, ist auch
schon eine Andeutung des Kammes vorhanden. ↑
19Abbildungen eines jungen Männchens und eines Jungen, das kurz vor der
Ankunft in London geworfen worden war, findet man P. Z. S. 1860, 443 pl.
LXXXIII und 1883, 463 pl. XLVII. ↑
20Eine ungleichseitige Entwicklung der Hauer scheint auch sonst stattzufinden,
denn G i e b e l (Säugeth. 1855, 231) bemerkt: „Zuweilen bleiben beide
Eckzähne der einen Seite um mehr als die Hälfte der Grösse hinter der anderen
Seite zurück.“ ↑
[Inhalt]
13. Sciurus tonkeanus n. sp.
Sciurus S c . l e u c o m o M . S c h l . s i m i l i s , s e d m i n o r ,
macula collari albescenti pilisque auricularibus
nigris nullis et supra caudaque flavescentior
(u m b r i n o - f l a v o - o c h r a c e u s Rdgw. III, 17).
N o m . i n d . siling.
Kleiner und farbiger als Sciurus leucomus Müll. Schl., von der
nördlichen Halbinsel des Landes, von wo die Art aus der Minahassa
und dem Gorontaloschen bekannt ist (J e n t i n k Cat. XII, 25 1888).
Von Sc. tonkeanus liegen mir nur platte Felle ohne Knochen vor, so
dass genaue Maasse nicht zu geben sind. Das Fehlen der zwei
hellen Halsflecke und der schwarzen Ohrbüschel, wie Sc. leucomus
sie aufweist, unterscheidet tonkeanus leicht; an den Ohren ist ein
Büschel nur angedeutet und hellbräunlich, wie die ganze
Ohrberandung.
Aus der Leucomus-Gruppe sind nunmehr von Celebes drei, auch als
Subspecies aufzufassende Formen bekannt:
Ta f e l X F i g u r 2 (unter ⅓ n. Gr.)
1 In der citirten Stelle sagt J e n t i n k von Nr. 1–12, dass der Nackenfleck sehr
gut entwickelt, von Nr. 12–15, dass er fast und von Nr. 15 und 16, dass er ganz
unsichtbar sei; es ist, wie Dr. J e n t i n k die Güte hatte mir mitzutheilen, damit Nr.
1–11, Nr. 12–14, Nr. 15 und 16 gemeint. Nr. 1–5 sind zweifellos aus der
Minahassa, für Nr. 6 und 7 lässt sich keine Vermuthung aufstellen; Nr. 8 ist
zweifelhaft, da v. R o s e n b e r g 1863–1864 im Gorontaloschen sammelte, aber
1864 auch in der Minahassa war, das Stück traf vielleicht erst 1865 ohne genauen
Fundort in Leiden ein; Nr. 9–13 sind aus dem Gorontaloschen; für Nr. 14 und 15
gilt dasselbe wie für Nr. 8; Nr. 16 ist aus dem Gorontaloschen. Nr. 8–15 sind von
R o s e n b e r g gesammelt, dessen Angaben jedoch nicht kritiklos angenommen
werden können, wie schon anderweit nachgewiesen worden ist (s. B e r n s t e i n
Nederland. Tijdschr. Dierk. II, 325 1865, F i n s c h Papageien I, 111 1867, II, 337
1868 und von mir Mt. Zool. Mus. Dresden I, 13 1875). Übrigens will ich nicht
unerwähnt lassen, dass die weissen Haare beim Ausstopfen manchmal ausfallen,
wie ich kürzlich erfuhr, als ich ein schönes Exemplar von leucomus mit gut
ausgeprägten Halsflecken ausstopfen liess, und nachher nur Andeutungen dieser
vorfand; es fielen beim Einweichen die Haare hier einzeln aus, da die betreffenden
Hautstellen verfault gewesen waren. Wird der Schaden dann vom Präparator
ausgebessert, so bemerkt man keinen Defect, der aber in der That vorhanden ist.
Man muss daher besonders bei ausgestopften Exemplaren von leucomus in der
Beurtheilung des Fehlens des weissen Fleckes vorsichtig sein. ↑
[Inhalt]
15. Sciurus rosenbergi Jent.
Ta f e l X F i g u r 3 (c. ⅓ n. Gr.)