Test Bank for Payroll Accounting 2013 23rd Edition Bieg

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Chapter 2--Computing Wages and Salaries Key

I. Under the FLSA enterprise coverage test, hospitals and nursing homes are only covered if their
annual charges for services are at least $500,000.

EALSE
2. Institutions of higher education are extended coverage under FLSA without regard to their annual
sales volume.

TRUE

3. Ifa business does not meet the enterprise coverage test, none of its workers qualify for individual
employee coverage.
FALSE

Domestics are excluded from coverage under the FLSA individual employee coverage.

FALSE
5. Under the FLSA, severance pay is excluded from the definition of wages.

FALSE

6. The term wage refers to remuneration paid only on an hourly basis.

FALSE

7 Employees paid biweekly receive their remuneration every two weeks.

1REE
8. In May 2013, workers who receive the minimum hourly wage are paid $6.10 an hour

FALSE

9. Aretail shop may employ a full-time student at S5.00 per hour.

FALSE
I0. A college may employ its own full-time students at percent of the minimum wage

TRUE
IL. All major cities have enacted ordinances establishing a so-called "living wage" at $8.25 per hour.

FALSE

I2. The FLSA defines a tipped employee as one who regularly receives tips of more than $20 a month.

FALSE
13. An employer can credit up to $5.12 of' a tipped employee's minimum wageas coming fiom the tips
received by that employee.

TRUE
I4. The FLSA requires that workers receive overtime pay for all hours worked in excess of 40 in a
workweek

I5. The FL.SA requires that workers receive overtime pay of twice the employees' regular hourly rate for
hours worked on Sunday.

FALSE
I6. Employees who are receiving remedial education maywork up to I0 hours overtime each week
without receiving overtime pay.

IRLE
17. Public safety employees of a state can be granted compensatory time off in lieu of overtime
compensation.

IRLE
I8. No employer can grant compensatory time off to employees in place of' overtime pay.

FALSE

19. Exempt professional employees are exempt fromall provisions ofthe FLSA--minimum wages,
overtime pay, and equal pay.

FALSE

20. Employees paid by the hour without a guarantee of' a weekly minimum salary do not qualify for the
salary test for white-collar workers.

TRUE
2L. One of the tests to be met for the white-collar exemption for anexecutive isto be paid a salary of at
least $455 per week.

IRLE
22. The Equal Pay Act stipulates that there cannot be any wage differentials between the sexes.

FALSE

23. Under no conditions may children under age I6 be employed in food service establishments.

FALSE
24. The FLSA sets no limits uponthe number of hours that a I5-year-old person may work so long as the
overtime pay provisions are met.

FALS E
25. The FLSA requires that employees be given the day off on all Monday holidays or be paid time and
one-half for those Mondays.

EAL.SE
26. When employees spend time changing clothes on the employer's premises, this time must be counted
as part of their principal activities for which they are always fully compensated.

FALS E
27. Provided employees can use the on-call time for their own purposes, this time is not compensable.

TRUE

28. The FLSA requires that employees be givenat least two 15-minute rest periodseach workday.

FALSE
29. Bona fide meal periods when the employee is completely relieved from duty are not considered
working time.

30. "Engaged to wait" and "waiting to be engaged are bothconsidered work time.

EALSE
3L. The courts have ruled that preliminary and postliminary activities, even if indispensable to the main
activities ofan employee, do not constitute work time.

FALSE
32. Employers may adopt the practice ofrecording an employee
's starting and stopping time to the
nearestquarter of anhour.

IRLE
33. The FL.SA contains detailed specifications ofthe methods that employers must follow in keeping
time records.

34. Under the continental systemofrecording time, 9.00 a.m. is recorded as 900 while 9.00p.m. is
recorded as 2100.

IRLE
35. In converting semimonthly wage rates to hourly rates, divide the semimonthly rate by 4 to arrive at
the weekly rate, then divide this rate by the standard number of hours.

FALSE

36. Under the piece-rate system, workers are paid according to their output

37. Although commissions are considered payments for hours worked, they are excluded when
determining the regular hourly rate.

38. To calculate the overtime pay rate for a commisioned worker, divide the total commission by the
hoursworked, and then take one-halfof the resulting rate of pay.

IRIE
39. Discretionary bonuses are pant of the determination of the regular rate of pay.

IRLE
40. Payments made to a bona fide profit-sharing plan that meets the standards set by the secretary of
labor's regulations are not deemed wages in determining the regular rate of pay.

TRUE
41. Under enterprise coverage, all employees of a business are covered by the FLSA if the organization
is:

A a nursing home.
B. a public agency.
C a hospital.
D all ofthe above.
E. none ofthe above.
42. Under individual employee coverage, the worker is covered by the FLSA if:

A. the worker produces goods for interstate commerce.

B. the worker is a housekeeper in a private home.
the domestic receives cash wages of at least S1,000 from the employer in the calendar year.
D. all of the above.
E. none ofthe above.

43. Under the FLSA, regular rate ofpay does not include:

A vacation pay.
B. severance pay.
C overtime pay.
D eamed bonuses.
E. All ofthe above are considered wages.
44. In August 2012, the minimum hourly wage was:

A $3.35
B. $7.15.
C. $5.85.
D $5.15.
E. None of the above.
45. The tips received by a tipped employee are less than $5.12 of the minimum hourly tip credit rate. The
maximum permissible tip credit is:

A. $30 a month.
B. $5.12 an hour.
C. 45%of the employee's minimum wage.
D. 50% ofthe employee's minimum wage.
E the amount of tips actually received by the employee.

46. Under the FLSA, overtime pay is required for.

A any hours worked in excess of' 8 in one day.

B. all work on Sunday.
C all hours worked in excess of 40 in aworkweek
D all hours worked on Christmas.
E all of the above.
47. Workers exempt from all of the FLSA requirements include:

A employees paid by the hour.

B clerk-typists earing less than $200 a week.
C taxicab drivers.
D motion picture theater employees.
E none ofthe above.
48. Under the Equal Pay Act

A employers must pay a married male a higher wage rate than a single female if both are performing
equal work.
B. white-collar workers are exempt from its requirements.
€, wage differentials based on a seniority systemareallowed.
D. ifthere is an unlawful pay differential, employers may reduce the higher rate to equal the lower
rate.
E. none ofthe above.

49. If an employer is unable to obtain a certificate ofage or a work permit for a minor employee, the
employer may rely upon what document as evidence of age?

A, Baptismrecord
B. Mother's statement as to date of' birth
C Highschool enrollment form showing date of birth
D. Minor employee's statement as to date of birth
E. None of the above
50. Whichof the following is not required by the FLSA?

A Extra pay for work on holidays

B. Two weeks' vacation pay after one year of'service
Restriction on hours worked by a 17-year-old worker
D. All ofthe above are required.
E None ofthe above is required.
5L. Those tasks that employees must perform and which include any work of consequence performed for
the employer are known as:

A preliminary activities.
B postliminary activities.
C work activities.
D prineipal activities.
E. none ofthe above.
52. Rest peniods and coffee breaks may be required by all of the following except.

1 a union contract.
B astate legislation
(a municipal legislation.
D. the FLSA.
I none of the above.

53. Training sessions are counted as working time when the following condition is met:

A. the employee's attendance is voluntary.

B the employer requires the employee's attendance.
( the training sessions are for the primary benefit of the employee.
D the session takes place outside the regular working hours.
l the session is not directly related to the employee's work.
54. The Wage and Hour Division allows the practice of recording an employee's starting and stopping
time to

\ the nearest five minutes.

B the nearest tenth of an hour.
( the nearest quarter of an hour.
D. all of the above.
I none of the above

55. The FLSA requires that

\ employers use time cards to record the employees' time worked.

B employers use the continental time system to record all time worked by employees.
C, employers keep records that show the hours each employee worked each workday and each
workweek
D employees sign each clock card.
I none of the above.

56. Under the continental system ofrecording time, 9.20 p.m. is recorded as

P2120
B 9.20P.
C 2120
D 2220
l none of the above.
57. If'an employeeworks two jobs attwo different wage rates for the same employer during the same
payweek, any overtime pay must be calculated by using an overtime hourly rate of:

A one and one-half the higher of the two wage rates.

B. one and one-half the lowest of the two wage rates.
C one-half ofthe higher ofthe two wage rates.
D one-half' of the two rates combined.
f none ofthe above.
58. Employers may pay nonexempt employees whowork fluctuating schedules a fixed salary. In these
cases, the extra pay is:

A calculated at a time and one-halfrate.

B calculated at a double time rate.
calculated at the regular rate of' pay.
D unpaid
E, none ofthe above.

59. To determine a pieceworker's regular hourly rate for one week;:

A divide the total weekly earnings from piece rates and all other sources by the hours worked in the
week.
B. divide the total weekly earnings fiom piece rates by the number ofpiecesproduced.
C divide the total weekly earnings from piece rates, less eamings fromother sources, by the hours
worked ina week
D add the total weekly earnings from piece rates and all other sources and divide by the total number
of pieces produced.
E do none of' the above.
60. A stated percentage of revenue paid an employee who transacts a piece of business or performs a
service is called:

A a pie ce rate.
B, a commission.
C regular hourly rate.
D a remunerative salary.
E. none of' the above.
6l. Instruction 2-I
In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:
I, Carry the hourly rate and the overtime rate to } decimal places and then round oflto 2 decal places (round the hourly rte
lo2 decimal places before multiplyg by one and one-half to determine the overtime rate)
2 Ifthe thud decimal plee is 5 or more, round to the next higher cent
J Ifthe third decimal plee is less than 5, drop the tlurd decimal place

Also, use the minimum hourly wage of$725 in solving these problems and all that follow.

Refer to Instruction 2-I. Abel works a 37 )/, hour week at $7.75 an hour. Overtime hours are paid at

1}/ times the regular rate

a) Abel's regular weekly earnings are
b) Abel's overtime rate
c) Abel worls 6 hours overtime dung one weel. Abel's weel.ly gross earnings
are
---
97),,5 - $290.61

)($1.7$15 -$ 1163
e) [$290 63 (6 '$I1 63)] - $360.4I

62. Instruction2-l
In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:

I. Cry the hourly rate and the overtime rate to } decimal places and then round otl'to 2 decmal places (round the hourly rte
to 2 decimal places before multiplying by one and one-half to determine the overtime rate)
2 Ifthe third decimal plee is 5 or more, round to the next higher cent
]. Ifthe third decimal plee is less than 5, drop the tlurd decimal place

Also, use the minimum hourly wage of $725 in solving these problems and all that follow.

Refer to Instruction 2-I. Jack Kenston works a 40-hour week with over time paid at1 }/ times his

regular rate of pay of $14.88. This week he worked 42 hours, which resulted in a gross pay of

[(40 $14.88)+(2'$14.8815)]=$639.84
63. Instruction 2-I
In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:
Carry the hourly rate and the overtime rte to } decimal places and then round offto 2 decimal places (round the hourly rte
lo2decimal places before multiplying by one and one-half to determine the overtime rte)
2 Ifthe third decimal ple s5 or more, round to the net higher cent.
} If the thud decimal plce is les tluan. 5S, drop the thud decimal place

Also, use the minimum hourly wage of$725 in solving these problems and all that follow

Refer to Instruction 2-I. Carolyn Clark, a full-time student at Atlanta State University, works at the
Barclay Dress Shop. In order not to violate the ISLA, the least salary that Barclay could pay Clark
for her 28-hour work week is ---

(28 $6.17)=$172.76

64. Instruction 2-I

In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:
I. Cry the hourly rate and the overtime rate to } decimal places and then round oll'to 2 decal places (round thehourly rte
lo 2 decimal places before multiplying by one and one-half to determine the overtime rte)
2 If the third decimal plee is5 or more, round to the net higher cent
3. If the third decimal pkce is less than S, drop the thurd decal place

Also, use the minimum hourly wage of$725 in solving these problems and all that follow.

Refer to Instruction 2-I. Bakker is paid an hourly rate of$7.65. For 130 minutes spent on a certain
job, Bakker is paid _

($765 13060)= $16.5

65. Instruction 2-I
In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:
Cry the hourly rate and the overtime mate lo } decimal places and then round ollto 2 decul phsoes (toun! the hourly nte
lo2decimal places before multiplyin g by one and one·-half to determine the overtime rate)
2 If the third decimal plce is ' or more, round lo the net higher cent
3. Ifthe third decimal plce is less than 5, drop the thurd decimal pluce

Also, use the minimum hourly wageof$7.25 in solving these problems and all that follow

Refer to Instruction 2-L. Annette Henri is paid an hourly wage of $8.90 for a 32-hour worlweek of4
days, 8 hours daily. For any work on the fifth day and on Saturdays, she is paid one and one-half
times her regular hourly mate. During a certain week, in addition to her regular 32 hours, Henri
worked 6 hours on the fifth day and .' hours on Saturday. For this workweek, Henn's total eamings
are
---

[(32'$8.90)+(I1 $8.9015)]=$431.65

66. Instruction 2-I

In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:
Cry the hourly rate and the overtime rate ta } decimal places and then round oll'to 2 decimal places (round the hourly rte
lo2decimal places before multiplying by one and one·-half to determine the overtime rate)
2 I[th e third decimal plee is5 or more, round to the net higher cent
3. If the third decimal phce is less than S, drop the thud decimal place

Also, use the minimumhourly wage of $725 insolving these problems and all that follow.

Refer to Instruction 2-I. Jose Cnz eams $2,275 each monthand works 37}/, hours each week. IHis

employer pays him overtime (for hours beyond 37)/,) and uses the overtime premiumapproach

Cruz's overtime premium hourly rate Is _

$227 12-$27,30052=$525-31),-94.00 /,)-$.00

67. Instruction 2-I
In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:

Carry the hourly male and the overtime rte to } decimal places and then round offto 2 decal places (round the hourly ratie
lo 2decimal places before multplyinby one and one-half to determine the overtime rte)
2 If the thud decimal place s 5 or more, round to the net higher cent.
1 If the thud decimal plce is less tluan S, drop the thurd decimal place

Also, use the minimum hourly wage of $725 in solving these problems and all that follow.

Refer to Instruction 2-I. Every two weeks, Linda Corson is paid $650. Corson works a 32-hour week
For overtime, she receives extra pay at the regular hourly rate up to 40 hours. For any hours beyond
40 during the workweek, she receives time and one-half. During one biweekly pay period, she
worked I7 hours overtime. Only 3 hours of the overtime were beyond 40 hours in any one week
Corson's gross earnings for the biweekly pay period are _

$650 64=$10.16,[$650+(14 $10,16)+ (3 '$10.161.5)]=$837.96

68. Instruction 2-I

In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:

Carry the hourly rate and the overtime rate to } decimal places and then round oll'to 2 decal places (round the hourly rte
lo2 decimal places before multiplying by one and one-half to determine the overtime rate)
2 If the thud decimal plkee is 5 or more, round to the net higher cent
3, If the tlurd decimal place s less than 5, drop the thud decimal place

Also, use the minimum hourly wage of $725 in solving these problems and all that follow.

Refer to Instruction 2-I. Carla Maloney is a waitress who regularly receives $80 each week in tips
and works 40 hours each week. The minimum gross weekly pay, excluding ups, that the restaurant
could pay Maloney without violating the FLSAs _

[(40$725) $80]= $210.00

69. Instruction2-l
In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:
Carry the hourly rte and the overtime rte to } decimal places and then round offto 2 decal places (round the hourly rale
to 2 decimal places before multiplying by one and one-half to determine the overtime rite)
2 Ifthe thuddecimal ploe s5 or more, round to the net higher cent.
1 If the thud decimal plce is less tluan S, drop the thnrd decimal place

Also, use the minimum hourly wage of $725 in solving these problems and all that follow.

Refer to Instruction 2-L. Elder is paid a monthly salary of $2,250. Overtime is paid for hours beyond
40 in each workweek. One week, Elder works 7 hours overtime. Elder's gross pay for the week is

[(12 $2,250) 52=$519.23+40=$1298,/[$851923+(7'$12.9815)]=$655.52

70. Instruction 2-I

In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:
I. Cary the hourly male and the overtime rate to } decimal places and then round otl' to 2 decimal places (round the hourly nte
lo 2 decimal places before multiplying by one and one-half to determine the overtime rate)
2 Ifthe third decimal ple s 5 or mare, round lo the net higher cent
3. If the third decimal phee s le than 5, drop the thud decimal place

Also, use the mi nimum hourly wage of $725 in solving these problems and all that follow.

Refer to Instruction 2-L. Kevin Kurtz is a newly hired exempt employee who earns an annual salary
of $67,600. Since he started work on Thursday (five-day week ends on Friday), his pay for the first
week would be
---
(($67,600 52) 25]= $520.00
7I. Instruction 2-I:
In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:

I. Cry the hourly rte and the overtime rate ta } decimal places and then round off to 2 decimal places (round the hourly rate
to 2 decimal places before multiplying by one and one· half to determine the overtime rate)
2. I[the third decal ple is 5 or more, round lo the next higher cent
3. If the third decimal plce is less thua .5, drop the thud decimal place

Also, use the minimumhourly wage of $7.25 in solving these problems and allthat follow.

Refer to Instruction 2-L. Fall is paid a biweekly salary of$637.50. Overtime is paid for hours beyond
40 ineach workweek. One week, Fall works 3 hours overtime. Fall's pay for this biweekly pay period
I'S

($637.50+ 80= $7.97'15=$11.963=$35.88 +$637.50)= $673.38

72. Instruction2-I:
Inthe following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:
I. Crry the hourly rate ad the overtime rate ta } decimal places and then round otl' to 2 decal places (round the hourly mate
lo 2 decimal places before multplyng by one zmd one-half to determine the overtime rate)
2 I!the third decal plce is 5 or more, round lo the next higher cent
3. Ifthe third decal pke is lees than 5, drop the thurd decimal place

Also, use the minimumhourly wage of $7.25 insolving these problems and all that follow.

Refer to Instruction2-1. Gates is paid a semimonthly salary of' $800.00. Overtime is paid for hours
beyond 40 in each workweek. One week, Gates works 6?/, hours overtime. Gates' pay for this

semimonthly pay period is _

(24 '$800= $19,200+ 52=$369.23+40=$9.23'15=$13.85'63/,=$93.49+ $800)= $893.49

73. Instruction2-I
In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:
I. Carry the hourly rate and the overtime rate to } decimal places and then round off to 2 decal places (round the hourly rate
to 2 decimal places before multiplying by one and one-half to determine the overtime rate)
2 I!the third decimal plee is 5 or more, round to the next higher cent
3. If the third decimal ple is less than 5, drup the thard decimal place

Also, use the minimum hourly wage of $725 in solving these problems and all that follow.

Refer to Instruction 2-I. Stacy Forvour is a salaried employee who works fluctuating workweeks. She
is paid $680 per workweek. This week, she worked 46 hours. Forvour's total gross pay if her
employer uses the special half-rate (based on total hours worked) for overtime pay IS

($680 46= $14.78),=$7.396=$44.34 +$680)= $724.34

74. Instruction 2-I

In the following problems, unless instructed otherwise, compute hourly rate and overtime rates as
follows:

I. Carry the hourly mate and the overtime rte to } decimal places and then round off to 2 decal places (round the hourly rate
to 2 decimal places before multplymg by one and one-half to determine the overtime rate)
2. Ifthe tlid decimal place is 5 or more, round to the next higher cent
3. Ifthe third decimal plce is less than 5, drop the tlnd decimal place

Also, use the minimum hourly wage of $725 in solving these problems and all that follow.

Refer to Instruction 2-I. Casey Klemons' agreement (BELO plan) with his employer provides for a
pay rate of $16.50 per hour with a maximum of 50 hour. How much would Klemons be paid for a
week in which he worked 46 hours?

[50$16.50= $825,(1005'$16.50=$82.50+ $825)]= $907.50

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1154. Shimnu seems to be the Buddhist word for “devil.” Cf.
Neander, Ch. Hist. vol. II. p. 181. Prof. von Le Coq (J.R.A.S.
1911, p. 300) says it is of Soghdian origin. Chavannes et
Pelliot, op. cit. 1ère ptie, p. 523, n. 3, seek to show that it is the
equivalent of Ahriman.

1155. On this word see p. 323 supra; cf. Chavannes et Pelliot, op.
cit. 1ère ptie, p. 542, n. 2, which seems to summarize all that
there is to be said about it, and p. 342 infra.

1156. This was of course the exact statement of Zervanism, which

the Khuastuanift implicitly condemns. Cf. Mihr Nerses’
proclamation in 450 A.D. quoted on p. 285 supra.

1157. This was the name of the owner, which was Raimast Parzind
in the Tun-huang text of Sir Marc Stein.

1158. This was the name given to the incarnate, as distinguished

from the spiritual, messengers of the God of Light to man.
Thus Zoroaster is always spoken of in Manichaean literature
as a Burkhan, and doubtless the historical Buddha and Jesus
were included in the same category. Cf. Chavannes et Pelliot,
op. cit. 1ère ptie, p. 572, n. 2.

1159. Obviously the authors of the Khuastuanift knew nothing of the

doctrine put forth by the Manichaeans in Christian lands that
the First Man offered himself as a sacrifice to destroy the sons
of Darkness. Cf. n. 2, p. 294 supra.

1160. Because by so doing the existence of the diabolic creation

would be prolonged.

1161. The words “of the Messenger” [God] are not in Prof. von Le
Coq’s version.

1162. Cf. Chavannes et Pelliot, op. cit. 1ère ptie, pp. 503, n. 1. On
this being mentioned in a paper in the J.R.A.S. 1913, Dr F.
Denison Ross said that he thought the date should be put 300
 years later, J. cit. p. 81. He has since withdrawn this (J.R.A.S.
1913, pp. 434-436).

1163. See the luminous historical study by M. Henri Cordier, “Les

Fouilles en Asie Centrale,” Journal des Savans., Paris, 1910,
pp. 219 sqq., especially pp. 249, 250.

1164. Chavannes et Pelliot, op. cit. 1ère ptie, p. 513, n. 1. Müller,

Handschriften-Reste, pp. 20, 22. Von Le Coq, J.R.A.S. 1911,
p. 301.

1165. Ormuzd, “the whole circuit of the sky,” although he calls him,
more Graecorum, Zeus, “the sun and moon, the earth, fire,
water and the winds,” were “the only gods whose worship had
come down to the Persians from ancient times” in the days of
Herodotus. Cf. Herodotus, Bk I. c. 131.

1166. Faustus (Aug. v. Faust. Bk II. c. 4) distinctly says “Jesus Christ

is the son of the First Man.” Cf. also c. 5.

1167. It is very doubtful whether it is referred to or not in the Tun-

huang treatise. Cf. Chavannes et Pelliot, op. cit. 1ère ptie, pp.
515, n. 2, and p. 516, n. 3.
1168. The Power whom Faustus (Aug. c. Faust. Bk XX. c. 2) calls
“God the Son.”

1169. Evidently the incarnate or human messengers, Zoroaster,

Buddha, Jesus, and Manes. The heavenly “legates” are never
depicted as “preaching” to men.

1170. The Past, Present and Future, called the “Three Moments” in
the Tun-huang treatise. See Chavannes et Pelliot, op. cit. 11me
ptie, pp. 114, 116.

1171. Probably the strong or mighty Srôsh or Tertius Legatus.

1172. This may be compared to the Ophite Diagram in which Agape

or Love is made the summit of the Pantheon. See Chap. VIII
p. 68 supra. See also the same dogma in Valentinus, Chap.
IX p. 123 supra.

1173. Flügel, op. cit. pp. 95, 96.

1174. As to these, see En Nadîm in Flügel, op. cit. pp. 97-100.

1175. Chavannes et Pelliot, op. cit. 1ère ptie, p. 543, n. 2.

1176. Augustine, de Moribus Manichaeorum, c. X. Cf. Baur, Das

Manichäische Religionssystem, pp. 248 sqq. Chavannes et
Pelliot, op. cit. 1ère ptie, p. 547, n. 1, examine the question
whether these are borrowed from Buddhism as F. W. K. Müller
and Cumont assert, and incline to the view that Manes took
them from Zoroastrianism.

1177. The word vusanti does not seem to be explained by Prof. von
Le Coq. Has it any connection with the Sanskrit vasanta
“spring”? In that case, the 50 days fast may have been
continuous like the Christian Lent and the Mahommedan
Ramadan. But it seems more likely that it refers to the weekly
fast on Sunday which, the Fihrist notwithstanding, seems to
 have been incumbent on all the Manichaeans, Elect and
Hearers alike. So Chavannes et Pelliot, op. cit. 2me ptie, p.
111, n. 2. See n. 4, p. 349 infra.

1178. Prof. von Le Coq says (J.R.A.S. 1911, p. 307) that this word is
as yet unexplained and may belong to another language than
Turkish. One is almost tempted to see in it a corruption of the
Yom Kippur or Day of Atonement of the Jews. Judaism is the
last religion from which the Manichaeans would have
consciously borrowed; but the Jews have always taken their
goods where they found them, and it may well be that both
Jews and Manichaeans were here drawing from a common
source.

1179. Is this the Tertius Legatus or another?

1180. Augustine, c. Faust. Bk II. c. 5. Cf. Chavannes et Pelliot, op.

cit. 1ère ptie, p. 539, and n. 1.

1181. Chavannes et Pelliot, op. cit. 1ère ptie, p. 573, n. 3.

1182. So Baur, op. cit. This was doubtless true in the West and in
lands where they were exposed to severe persecution.

1183. This explains its translation from its original Pahlavi into the
language of the converts and each copy bearing the name of
the owner.

1184. See Cumont, Cosmog. Manich. p. 56, for authorities. Cf. also
de Stoop, op. cit. p. 22. As has been many times said above,
every religion and sect at the time accused the others of these
filthy practices, without our being able to discern any proof of
the justice of the accusation in one case more than in another.
In any case, St Augustine, here the chief authority, could not
have known of it at first hand, as he had never been more
than a Hearer, and he himself says (contra Fortunatum, Bk I.
App.) that while he had heard that the Elect celebrated the
 Eucharist, he knew nothing of the mode of celebration. Cf.
Neander, Ch. Hist. II. p. 193.

1185. All contemporary authorities are agreed that they were

forbidden to drink wine.

1186. Neander, op. cit. II. p. 170.

1187. Le Coq, Chotscho, Vol. I. Pl. I. and IV.

1188. Aug. c. Ep. Fundamenti, c. 8.

1189. Augustine, c. Faust. Bk XVIII. c. 5, whom he quotes, does not

say however that they kept Sunday as a festival, but merely
that they then worshipped the Sun: Vos in die, quem dicunt
solis, solem colitis.

1190. Aug. c. Ep. Fundamenti, c. 8 and de Stoop, op. cit. p. 27.

1191. Al-Bîrûnî, Chronology, p. 27.

1192. Ib. pp. 121, 190.

1193. A few other undoubted extracts from the Shapurakhan are to

be found in Müller, Handschriften-Reste, passim, and others
quoted at second hand from Mahommedan writers in Kessler,
op. cit., as to which see ib. pp. 180-191.

1194. Al-Bîrûnî, op. cit. p. 225.

1195. See Kessler, op. cit. p. 191 sqq.

1196. Aug. c. Faust. Bk XXXII. c. 7.

1197. See Albert Dufourcq, De Manichaeismo apud Latinos, Paris,

1900, where all these apocrypha are carefully examined. The
Quo vadis story appears on p. 40.

1198. Chavannes et Pelliot, op. cit. p. 508, and n. 1.

1199. Hegemonius, Acta, c. XIII. p. 22, Beeson.
ère
1200.
Chavannes et Pelliot, op. cit. 1 ptie, pp. 399, 400.
ère
1201.
Op. cit. 1 ptie, pp. 509, n. 5, 510, n. 2, 533, nn. 2 and 4.

1202.
Nowhere is this curious theory, which forms the base of most
Mediaeval Cabala and magic, more clearly stated. Thus the
Tun-huang treatise says in describing the fashioning of the
body of man by the devils (as in the Μέρος τευχῶν Σωτῆρος),
“there is not a single formation of the universe (or cosmos)
which they did not imitate in the carnal body” (Chavannes et
Pelliot, op. cit. 1ère ptie, p. 527); and in the next page “The
demon ... shut up the five natures of Light in the carnal body
of which he made a little universe (microcosm).”
ère
1203.
Chavannes et Pelliot, op. cit. 1 ptie, p. 514.

1204.
Op. cit. pp. 528, 529.

1205.
Their Chinese names are discussed by MM. Chavannes and
Pelliot (op. cit. 1ère ptie, pp. 521, n. 1, 542, n. 1, 543, nn. 1, 2,
and 544, n. 1), wherein are gathered nearly all that can be
said about them. The learned commentators decide that their
functions still remain mysterious. But see next note infra.

1206.
W. Radloff, Chuastuanift, das Bussgebet der Manichäer, St
Petersburg, 1909, pt I. pp. 19, 20. Von Le Coq, J.R.A.S. 1911,
p. 294: “when the Gods Kroshtag and Padwakhtag, the
Appellant and Respondent, should have brought to us that
part of the light of the Fivefold God that, going to God, is there
 to be purified.” One is inclined to compare this with Jeû and
Melchizidek receiving and purifying the light won from this
world, or with Gabriel and Michael in the Pistis Sophia bearing
the heroine upward out of Chaos; but the parallel may be
accidental and is easily pushed too far.

1207.
Like the “Twin Saviours” of the Pistis Sophia, whose functions
are never even alluded to in that document.

1208.
See notes 2 and 3, p. 327 supra.

1209.
M. de Stoop’s Essai sur la Diffusion du Manichéisme is most
informing on this head. See also A. Dufourcq’s Thesis quoted
in n. 2, p. 351 supra. A very brief summary of the history of
the sect was given by the present writer in J.R.A.S. 1913, pp.
69-94.

1210.
For the enquiry by Strategius, afterwards called Musonianus,
and Prefect of the East under Constantius, see Ammianus
Marcellinus, Bk XV. c. 13. Cf. Neander, Ch. Hist. IV. 488 sqq.
That the persecution instituted against them by Diocletian
slackened under Constantine and Constantius, see de Stoop,
op. cit. pp. 40, 41.

1211. See the Laws of Theodosius and Valentinian II, quoted by de

Stoop, op. cit. pp. 41, 42.

1212.
Gibbon, Decline and Fall, III. p. 153. Justinian put to death not
only convicted Manichaeans, but those who being acquainted
with members of the sect, did not denounce them. See de
Stoop, op. cit. p. 43.
1213.
The Manichaeans seem always to have been favoured by the
better classes and high officials of the Empire who maintained
for some time a secret leaning towards Paganism. See de
Stoop, op. cit. p. 84. The case of Barsymès, the banker or
money-changer whom Theodora made Praetorian Prefect,
and who was allowed according to Procopius (Anecdota, c.
XXII. 7) to profess Manichaeism openly, was doubtless only
one of many. It is apparently this Barsymès who is invoked in
the Turfan texts as “the Lord Bar Simus,” see Müller,
Handschriften-Reste, pp. 45, 59.

1214.
That this was the professed policy of the sect seems plain
from the words they attributed to Manes himself: “I am not
inhuman like Christ who said: Whoso denieth me, him will I
deny. I say unto you: Whoso denieth me before man and
saves himself by this falsehood, him will I receive with joy, as
if he had not denied me.” Cf. de Stoop, op. cit. p. 46, quoting
Cedrenus; Al Bîrûnî, Chronology, p. 191.

1215.
Von Le Coq, Exploration Archéologique à Tourfan, Confces
au Musée Guimet (Bibl. de Vulg. t. XXXV.), 1910, p. 278.

1216.
de Stoop, op. cit. pp. 86, 144.

1217.
Neander, Ch. Hist. III. pp. 34, 35.

1218.
Op. cit. III. p. 46.

1219.
Sozomen, Hist. Eccl. Bk V. c. 5, for instances. Cf. Neander,
op. cit. III. pp. 66, 67.
1220.
Neander, op. cit. III. p. 96.

1221.
Op. cit. III. p. 100.

1222.
S. Dill, Roman Society in the Last Century of the Western
Empire, pp. 143-166.

1223.
Eusebius, Vita Constantini, Bk III. cc. 64, 65.

1224.
Op. cit. c. 66.
Transcriber’s Notes:
Footnotes have been collected at the end of the text, and are
linked for ease of reference.
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