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Edition
HORNGREN'S
ACCOUNTING
Nobles Mattison Matsumura Best Fraser Tan Willett
Copyright©Pearson Education (a division of Pearson Australia Group Ply Lid) 2016 - 9781486018000 - Nobles/Homgr面s 瓦如石ting8e
DETAILED CONTENTS
3.6 Ethical issues in accrual accounting 127 APPLY

Decision guidelines 3. 1: Accounting basis Decision case 217
and the adjusting process 127 Focus on ethics 217
Excel exercise 3. 1 128 Fraud case 218
Summary problem 3. 1 129 Financial statement case 218
DEMO DOC: PREPARATION OF ADJUSTING COMPREHENSIVE PROBLEM FOR CHAPTERS 1-4 218
ENTRIES , AD』 USTED TRIAL BALANCE AND
FINANCIAL STATEMENTS 133 5 RETAILING OPERATIONS 220

REVIEW
Accounting vocabulary 142 5.1 What are retailing operations? 221
Student success tips 142 Connect to: Technology 224
ASSESS 5.2 Accounting for inventory in the

perpetual system 224
Quick check 142
5.3 Sale of inventory 230
Starters 144
Exercises 146 Connect to: Accounting stondards 230
Sustoinabi/ity in action 234
Problems 151
Continuing exercise 158 Summary problem 5. 1 235
Continuing problem 159 5.4 Adjusting and closing the accounts
of a retailer 237
APPLY
5.5 Preparing a retailer's financial
Decision cases 160 statements 239
Focus on ethics 162 Connect to: Accounting stondards 241
Fraud case 162
5.6 Three ratios for decision making 242
Financial statement case 163
Decision guidelines 5. 1: Retailing
operations and the accounting cycle 244
4 COMPLETING THE Excel exercise 5. 1 245
ACCOUNTING CYCLE 164 Summary problem 5.2 246
REVIEW
4.1 The accounting worksheet 166
Accounting vocabulary 250
Summary problem 4. 1 173
Student success tips 250
4.2 Completing the accounting cycle 175
ASSESS
4.3 Closing the accounts 175
Quick check 251
4.4 Post-closing trial balance 179
Starters 253
4.5 Classifying assets and liabilities 179
Exercises 255
Connect to: Ethics 182 Problems 258
4.6 Using accounting information in Continuing exercise 262
decision making: accounting ratios 186 Continuing problem 262
Sustainability in action 186
APPLY
Decision guidelines 4. 1: Completing
Decision cases 263
the accounting cycle 187
Focus on ethics 265
Excel exercise 4. 1 188
Fraud case 265
Summary problem 4.2 189 Financial statement case 265
DEMO DOC: ACCOUNTING WORKSHEETS
1tPPENDI入 5k
AND CLOSING ENTRIES 193
5.7 Accounting for inventory in a
REVIEW periodic inventory system 266
ASSESS
Student success tips 200 Starter 270
ASSESS Exercises 270
Quick check 200 Problem 271
Starters 202
COMPREHENSIVE PROBLEM FOR CHAPTERS 1- S 272
Exercises 205
Problems 210
6 RETAIL INVENTORY 274
Continuing exercise 215
Continuing problem 216 6.1 Accounting principles and inventories 275
Copyright©Pearson Education (a division of Pea飞on Australia Group Ply Ltd) 2016 - 9781486018000 - Nobles/Homgren's Accounting 8e
DETAILED CONTENTS
6.2 Inventory costing methods 276 REVIEW

Connect to: Accounting stondords 278 Accounting vocabulary 341
6.3 Inventory accounting in a Student success tips 341
perpetual system 278 ASSESS
Connect to: Accounting stondords 281 Quick check 341
6.4 Comparing FIFO, UFO and average cost 284 Starters 343
Sustainability in action 285 Exercises 346
Summary problem 6. 1 285 Problems 350
6.5 Lower-of-cost-and-net-realisable-value Continuing exercise 354
rule 287 Continuing problem 354
6.6 Effects of inventory errors 288 APPLY
6.7 Estimating ending inventory 290 Decision cases 354
Decision guidelines 6. 1: Guidelines for Focus on ethics 355
inventory management 291
Summary problem 6.2 293 --8 ---INTERNAL CONTROL AND CASH
--- --- .................... 357
--- --- --- --- --- ............
8.1 Internal control 358
REVIEW
8.2 The components of internal control 360
Student success tips Sustainability in action 364
295
8.3 Internal controls for e-commerce 364
ASSESS
8.4 The bank account as a corntrol device 366
Quick check 295
Starters 297 8.5 The bank reconciliation 369
Exercises 299 Connect to: Technology 375
Problems 304 Summary problem 8. 1 376
Continuing exercise 307 8.6 Internal control over cash receipts 379
Continuing problem 307 8.7 Internal control over cash payments 381
APPLY 8.8 The petty cash fund 383
Decision cases 308 8.9 Ethics and accounting 386
Focus on ethics 309 Decision guidelines 8.1: Framework
Fraud case 309 for making ethical judgements 387
Financial statement case 309 Excel exercise 8. 1 388
．人,,. ~1 Summary problem 8.2 389
6.8 Accounting for inventory in a REVIEW
periodic system 310 Accounting vocabulary 391
ASSESS Student success tips 391
Exercises 314 ASSESS
Problem 315 Quick check 391
Starters 393
7 ACCOUNTING INFORMATION Exercises 394
SYSTEMS 316 Problems 398
---------------------------------------- 401
Continuing exercise
7.1 Effective accounting information systems 317
Continuing problem 401
7.2 How computerised and manual
accounting systems work 318 APPLY
Sustainability in action 321 Decision cases 402
Focus on ethics 403
7.3 Integrated accounting software:
spreadsheets 322 Fraud case 403
7.4 Special journals (sales) 323 Financial statement case 404
7.5 Special journals for purchasing Endnote 404
329
7.6 The role of the general journal 334 lirPENDIX tsk 4115
Decision guidelines 7. 1: Using special 8.10 The voucher system 405

journals and control accounts 336 ASSESS
Excel exercise 7. 1 337 Starters 407
Summary problem 7. 1 338 Exercise 407
DETAILED CONTENTS
9 RECEIVABLES 408 Decision guidelines 10.1: Accounting

------------------------------------------ for non·current assets and related
9.1 Receivables: an introduction 409 expenses 479
Decision guidelines 9. 1: Controlling, Excel exercise 10. 1 480
managing and accounting Summary problem 10.2 481
for receivables 411
REVIEW
9.2 Accounting for bad debts
(uncollectable accounts) 412 Accounting vocabulary 483
9.3 The allowance method 413 Student success tips 483
9.4 The direct write-off method 418 ASSESS
9.5 Credit and debit card sales 421 Quick check 483
Summary problem 9.1 423 Starters 485
9.6 Bills receivable 424 Exercises 487
Problems 491
9. 7 Using accounting information
for decision making 430 Continuing problem 494
Connect to: Accounting standards 431 APPLY
Decision guidelines 9.2: Accounting Decision cases 494
for receivables 433 Focus on ethics 495
Endnotes 496
REVIEW
Student success tips 437 11 CURRENT LIABILITIES
AND PAYROLL 497
ASSESS .............. -.... -.... -.... -.... -................ -- ---- .. -- .. ----
Quick check 438 11.1 Current liabilities of known amount 498
Starters 439 11.2 Current liabilities that must be
Exercises 442 estimated 502
Problems 445 Connect to: Accounting stondords 502
Continuing exercise 449 Connect to: Ethics 503
Continuing problem 450 Connect to: Accounting stondords 504
APPLY Decision guidelines 11.1: Accounting
for current liabilities 505
Decision cases 450
Focus on ethics 451 11.3 Accounting for payroll 505
451 11.4 Journalising payroll transactions 509
Financial statement case
Endnotes 451 Sustainability in action 509
Concepts in action 510
10 NON-CURRENT ASSETS: 11.5 Reporting current liabilities 512

PROPERTY. PLANT AND Decision guidelines 11.2: Accounting
for payroll 513
EQUIPMENT, AND INTANGIBLES 452
------------------------------------------ Excel exercise 11. 1 513
10.1 Measuring the cost of property, Summary problem 11. 1 514
plant and equipment 454 REVIEW
Connect to: Ethics 458 Accounting vocabulary 517
10.2 Depreciation 458 Student success tips 517
Connect to: Toxes 463 ASSESS
Summary problem 10.1 465 Quick check 517
10.3 Disposing of a non-current asset 468 Starters 519
Concepts in action 472 Exercises 520
10.4 Revaluation of non-current assets 473 Problems 523
10.5 Accounting for natural resources 474 Continuing exercise 525
10.6 Accounting for intangible assets 475 Continuing problem 525
Sustainability in action 476 APPLY
Connect to: Accounting stondords 479 Decision cases 526
DETAILED CONTENTS
Focus on ethics 526 13 PARTNERSHIPS 572

Fraud case 526 ------------------------------------------
Financial statement case 13.1 What are the characteristics and
527
types of partnerships? 573
Endnote 527
13.2 How are partnerships organised? 575
13.3 Allocating profits and losses,
and partner drawin尹 576
12 NON-CURRENT LIABILITIES,
13.4 Admission of a partner 580
DEBENTURES PAYABLE AND
13.5 Withdrawal of a partner 582
CLASSIFICATION OF LIABILITIES
13.6 Liquidation of a partnership 584
ON THE BALANCE SHEET 528
-- .. -.. -- .. --- --- ................ -.... -.... -.... -.... -............ .. 13.7 Partnership financial statements 588
12.1 Unsecured notes payable and Decision guidelines 13.1: Accounting
mortgages payable 529 for partnerships 589
12.2 Debentures: an introduction 533 Excel exercise 13. 1 590
12.3 Accounting for debentures payable: Summary problem 13. 1 590
straight-line method 537
REVIEW
Connect to: Accounting standards 538 Accounting vocabulary 593
Decision guidelines 12.1: Non-current Student success tips 593
liabilities一Part A 540
ASSESS
12.4 Reporting liabilities on the
balance sheet 544 Quick check 593
Decision guidelines 12.2: Non-current Starters 595
liabilities一PartB 545 Exercises 597
Summary problem 12.1 545 Problems 600
REVIEW Continuing exercise 604
Accounting vocabulary 547 Continuing problem 605
Student success tips 547 APPLY
Decision cases 605
ASSESS
Quick check 547 Focus on ethics 606
Starters 549 Fraud case 606
Exercises 552 Financial statement case 607
Problems 554
Continuing exercise 556 14 COMPANIES: FORMATION AND
Continuing problem 556 SHAREHOLDERS'EQUITY 608
APPLY
-- --- --- --- .................... --- --- --- --- --- ............
14.1 Companies: an overview 609
Decision case 557
14.2 Shareholders'equity basics 611
Focus on ethics 557
14.3 Issuing shares 612
Fraud case 558
Connect to: Accounting standards 614
Financial statement case 558 Concepts in action 615
Endnote 558 Connect to: Ethics 616
人....仁” i;:,;1 Decision guidelines 14.1:
12.5 The time value of money: present The shareholders'equity of a
value of a debenture and effective company 617
interest amortisation 559 Summary problem 14.1 617
Connect to: Accounting stondords 562 14.4 Retained earnings 618
Excel exercise 12A. 1 565 14.5 Accounting for cash dividends 619
ASSESS 14.6 Different values of shares 622
Problems 566 14.7 Evaluating operations 623
人.. .!B i; 14.8 Accounting for income taxes
by companies 625
12.6 Redeeming debentures 568
ASSESS Decision guidelines 14.2: Dividends,
Starters 570 share values, evaluating operations
Exercises 570 and company income tax 626
DETAILED CONTENTS

REVIEW
16 THE CASH FLOW STATEMENT 676
ASSESS 16.1 Introduction: the cash flow statement 677
Quick check 630 16.2 Operating, investing and
Starters 632 financing activities 678
Exercises 635 16.3 Format of the cash flow statement 681
Problems 638 16.4 Preparing the cash flow statement
Continuing exercise 642 by the direct method 681
Continuing problem 642 Summary problem 16. 1 684
16.5 Calculating individual amounts
APPLY
for the cash flow statement 686
Decision cases 642
16.6 Preparing the cash flow statement
Focus on ethics 643 by the indirect method 695
Fraud case 643 Connect to: Accounting standards 695
16.7 Supplementary disclosures 700
16.8 Measuring cash adequacy:
15 COMPANIES: CAPITAL MANAGEMENT free cash flow 701
Decision guidelines 16. 1: Using cash
AND THE INCOME STATEMENT 645
flow and related information to
15.1 Share dividends 646 evaluate investments 703
15.2 Share splits 648 Excel exercise 16. 1 703
Connect to: Technology 649 Summary problem 16.2 705
15.3 Share buy-backs 650 REVIEW
Concepts in oction Accounting vocabulary 708
651
15.4 Transfers to reserves 651
Decision guidelines 15.1: Accounting for ASSESS
share dividends, share splits, share Quick check 708
buy-backs and transfers to reserves 652 Starters 710
Summary problem 15.1 653 Exercises 713
15.5 The company income statement 654 Problems 720
Connect to: Accounting stondords 655 Continuing exercise 724
Connect to: Accounting stondords 656 Continuing problem 725
Connect to: Accounting stondords 656
APPLY
Decision guidelines 15.2: Analysing a Decision cases 725
company income statement 660
Focus on ethics 727
Fraud case 727
Summary problem 15.2 661
REVIEW 咄PENDi:,,. .1.6A
16.9 The worksheet approach to
Student success tips 663 preparing the cash flow stateme:nt 729
ASSESS ASSESS
Quick check 663 Problems 734
Starters 665
Exercises 667
Problems 670 17 THE FRAMEWORK OF ACCOUNTING 737
17.1 Setting accounting standards
Continuing problem 673 in Australia 738
APPLY 17.2 The conceptual framework 740
Decision cases 673 Connect to: Accounting standards 741
Focus on ethics 674 Connect to: Accounting standards 744
DETAILED CONTENTS
17.3 The objective of financial reporting 745 Problems 818

17.4 General principles of reporting 745 Continuing exercise 822
Sustainability in action 746 Continuing problem 822
17.5 Recognising profit 751 APPLY
Connect to: Ethics 754 Decision cases 823
Concepts in action 754 Focus on ethics 823
17.6 Disclosing financial information 755 Fraud case 824
17.7 The use of market values in Financial statement case 824
financial statements 758
COMPREHENSIVE PROBLEM FOR CHAPTER 18 825
Decision guidelines 17.1: The
framework of accounting 760
19 INTRODUCTION TO MANAGERIAL
REVIEW ACCOUNTING AND THE MASTER
BUDGET 826
Student success tips 762 ------------------------------------------
19.1 Management accountability: financial
ASSESS
versus managerial accounting 827
Quick check 762
19.2 Today's business environment 829
Starters 764
Connect to: Accounting information
Exercises 765
systems 830
Problems 771
19.3 Service companies 830
19.4 Retailing companies 831
Summary problem 19. 1 833
APPLY 19.5 Manufacturing companies 834
Decision cases 776 Decision guidelines 19.1: Building
Focus on ethics 777 blocks of managerial accounting 841
Financial statement case 777 Summary problem 19.2 842
Endnotes 778 Sustainability in action 843
19.6 The master budget: why managers
use budgets 844
18 FINANCIAL STATEMENT ANALYSIS 779
-- .. -.. -- .. --- --- ................ -.... -.... -.... -.... -............ .. 19.7 Understanding the components
of the master budget 846
18.1 Horizontal analysis 780
18.2 Vertical analysis 783 19.8 Preparing the operating budget 849
18.3 How do we compare one company Summary problem 19.3 852
with another? 785 19.9 Preparing the financial budget 855
Summary problem 18. 1 788 Summary problem 19.4 861
Sustainability in action 789 19.10 Using information technology for
sensitivity analysis and rolling up
18.4 Using ratios to make decisions 791
unit budgets 866
Connect to: Ethics 797
Connect to: Business 867
18.5 Analysis of non-financial data 802
Decision guidelines 19.2: The master
Sustainability in action 804 budget 869
Decision guidelines 18.1: Using ratios Excel exercise 19. 1 869
in financial statement analysis 805
REVIEW
Summary problem 18.2 807 Student success tips 871
REVIEW
ASSESS
Quick check 872
Starters 874
ASSESS Exercises 878
Quick check 810 Problems 883
Starters 811 Continuing exercise 886
Exercises 814 Continuing problem 887
DETAILED CONTENTS
APPLY ASSESS
Decision cases 887 Quick check 937
Focus on ethics 888 Starters 938
Fraud case 889 Exercises 941
Financial statement case 889 Problems 944
20 JOB COSTING 890 APPLY
............ --- --- --- --- --- --- .............. --- --- --- -- Decision case 947
20.1 How much does it cost to make
a product? Two approaches 891
20.2 How job costs flow through
the accounts: an overview 892
Decision guidelines 20.1: Job 21 COST-VOLUME-PROFIT
order costing: tracing direct ANALYSIS 948
materials and direct labour 896 .............. -.... -.... -.... -.... -................ -- ---- .. -- .. ----
21.1 Cost behaviour 949
21.2 Basic CVP analysis: what must
we sell to break even? 953
20.3 Job order costing: allocating 21.3 Using CVP to plan profits 956
manufacturing overhead 898
Connect to: Technology 900
21.4 Using CVP for sensitivity analysis 960
20.4 Accounting for completion and sale
Connect to: Technology 961
of finished goods and adjusting
manufacturing overhead Sustainability in action 963
902
20.5 Job order costing in a service 21.5 Effect of sales mix on
company 904 CVP analysis 964
Decision guidelines 20.2: Job order Decision guidelines 21. 1: Cost-volume-
costing 905 profit analysis 966
Excel exercise 20. 1 906 Excel exercise 21. 1 967
Summary problem 20.2 907 Summary problem 21.2 968
REVIEW REVIEW
Accounting vocabulary 909 Accounting vocabulary 970
Student success tips 909 Student success tips 970
ASSESS ASSESS
Quick check 909 Quick check 970
Starters 911 Starters 972
Exercises 914 Exercises 975
Problems 917 Problems 977
Continuing exercise 921 Continuing exercise 979
Continuing problem 922 Continuing problem 980
APPLY APPLY
Decision cases 922 Decision case 980
Focus on ethics 923 Focus on ethics 980
Fraud case 924 Fraud case 981
HPPENDI入 ZOA ,zi; Financial statement case 981
20.6 Refining cost systems 926 HPPENDI入 z ... A
20.7 Activity-based management: 21.6 Variable costing and absorption

using ABC for decision making 931 costing 982
Connect to: Business 932 ASSESS
Decision guidelines 20A. 1: Activity-based Starters 985
costing 935 Exercise 985
Summary problem 20A-1 935 Problems 985
REVIEW APPLY
Student success tips 937 Decision case 986
DETAILED CONTENTS
22 SHORT-TERM BUSINESS 23 CAPITAL INVESTMENT DECISIONS

DECISIONS 988 AND THE TIME VALUE OF MONEY 1030
-- .. -.. -- .. --- --- ................ -.... -.... -.... -.... -............ .. -- --- --- --- .................... --- --- --- --- --- ............
22.1 How managers make decisions 989 23.1 Capital budgeting 1031
Connect to: Ethics ond sustoinobility 991 23.2 Using payback period and
22.2 Special sales order and regular accounting rate of return to make
pricing decisions 992 capital investment decisions 1033
Decision guidelines 22. 1: Relevant Decision guidelines 23.1:
information for business decisions 998 Capital budgeting 1037
Summary problem 22.1 999 Summary problem 23.1 1038
22.3 When to drop products, 23.3 A review of the time value of money 1039
departments or territories 1001 23.4 Using discounted cash flow models
22.4 Outsourcing and sell as is or to make capital investment decisions 1044
process further decisions 1006 Sustainability in action 1052
Concepts in action 1009 Decision guidelines 23.2: Capital
Decision guidelines 22.2: Short-term budgeting 1053
special business decisions 1012 Excel exercise 23.1 1053
Excel exercise 22.1 1012 Summary problem 23.2 1054
Summary problem 22.2 1013 REVIEW
REVIEW Accounting vocabulary 1056
Accounting vocabulary 1015 Student success tips 1056
Student success tips 1015 ASSESS
ASSESS Quick check 1056
Quick check 1015 Starters 1058
Starters 1017 Exercises 1060
Exercises 1019 Problems 1063
Problems 1024 Continuing exercise 1064
Continuing exercise 1027 Continuing problem 1064
Continuing problem 1027 APPLY
APPLY Decision case 1065
Decision case 1027 Focus on ethics 1065
Focus on ethics 1028 Fraud case 1066
Fraud case 1028 Financial statement case 1066
Endnote 1029 Endnotes 1066
Appendix 1067
Glossary 1071
Index 1086
PREFACE
This eighth edition of Homgren's Accounting continues to provide accounting students with a
complete learning resource. It is focused on current accounting theory and practice in Austr汕a.
The new edition covers all the requirements of introductory accounting courses. The text and
accompanying learning and teaching packages provide both students and lecturers with the most
effective tools available for learning the fundamentals of accounting.
Business context of accounting

Homgren's Accounting provides students with a business approach to the study of accounting by
emphasising how financial decision making is based on accurate and complete accounting
information. A running case, Smart Touch Leaming, is used throughout the text to illustrate, in a
practical way and with gradually increasing complexity, the topics covered in each chapter.
Similarly, a Continuing Exercise and a Contin山ng Problem are included in the assignment material
for each chapter so that students can follow how accounting concepts and techniques develop.
The text also develops student awareness of the ethical issues facing the accounting profession.
Chapter I includes a discussion of ethics in business and the accounting profession today. The end-
of chapter Focus on Ethics provides students with the opportunity for in-depth discussion and
analysis. Chapter I in this edition has also been completely rewritten, bringing the reader back to
basics by chunking material into manageable bite-size portions
Accuracy and cur 『ency

Homgren's Accounting is accurate and up to date. We have been guided in writing this new edition
by extensive feedback from students and lecturers, including in-depth chapter reviewing and
technical editing. We have also included the very latest, most up-to-date information in line with
the latest developments in Australian accounting standards. These developments are referenced
throughout the text.
Responding to use 『 needs

Our survey of users is an important part of the effort to effectively meet the needs of students and
lecturers. We value the positive comments that enable us to identify those aspects of the book that
users find most helpful, and we recognise and respond to areas of concern for our readersh甲
Clea 『, straightfo 『ward approach

Horngren's Accounting continues to provide a clear, straightforward approach to the study of
accounting. Great care has once again been taken in writing this new edition to ensure that the text
is easier than ever for students to read and understand. We believe it is, for students, the most
accessible text available, with clear explanations of both how and why accepted accounting concepts
and techniques are used.
Copyright© Pearson Education (a division of Pea飞on Australia Group Ply Ltd) 2016 - 9781486018000 - Nobles/Homgren's Accounting 8e
GUIDED TOUR
Horngren's Accounting Be features

The 8th edition preserves the classic, solid foundation of the previous editions, while also including
a modern and fresh teaching approach that helps students understand the complexities of
accounting.
Getting off to the right start: Chapter openers

The chapter openers in this edition are focused on preparing you for the reading. The financial
chapter openers include a visual of a balance sheet that highlights what will be covered within
the chapter. The managerial chapter openers, like the financial ones, outline the learning
objectives that are covered in the text and introduce you to the contents of the chapter.
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improved Stop&think boxes STOP&THINK H沁“心如 wa吐dalong 归氏动 a心尹血也纪中"'"沁归卢"'"心d m0<<1han on•
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relate accounting concepts to 心PP•心. ...吟．罐吹... 心ng ;屯，加如砰．心Q如妇.., 如加 sam< account (如~叮业，＂＇沁
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your everyday lives by 虹 T«couott 泣心 onwh<\酝心y 心.... 心蚀＂＇沁，中..心小沁 ;ou,nal 如“如ngk 叩.. . , .
presenting you with relevant 幻九;ng p,o<已....... "'"宁,. 心础"'""';" """"的mt,一... 仁,n;ng.
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practice.
GUIDED TOUR
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林·呻＇，．呵一. 申..... -'" 一一" ..叫，一一妇""'"""顺，．，一扑长一｀矗恤
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Decision Guidelines explain why the accounting concepts

addressed in the chapter are important to making decisions
in a business setting. The left-hand side of the Decision
Guidelines table explains the decision or action asked of the , ................. u,
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student in simple terms, while the right-hand side shows the 细---蛐-友｀｀
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accounting topics that will help facilitate those decisions.

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Keep it consistent: Consistent examples m
Rather than learn about a new company each time an

example is presented, this text provides two sets of
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Copyright © Pearson Education (a division of Pea飞on Australia Group Ply Ltd) 2016 - 9781486018000 - Nobles/Homgren's Accounting 8e
EDUCATOR RESOURCES
A suite of resources is provided to assist with delivery of the text, as well as to support teaching
and learning.
Solutions Manual
The Solutions Manual provides educators with detailed, accuracy-verified solutions to all the
in-chapter and end-of-chapter problems in the book.
Test Bank
This Test Bank has been uniquely enhanced for sophisticated testing functionality. It includes
accuracy-verified testing material that contains algorithmically generated values to expose students
to av扛iety of problem scenarios. Updated for the new e奾on, each chapter offers a wide variety
of questions, arranged by learning objective and tagged by AACSB standards
Every question 1s available in TestGen® software for @ both Windows and Macintosh@
computers. This easy-to-use testing software is a valuable test preparation tool that allows educators
to customise, save and generate classroom tests.
PowerPoint lecture slides

A comprehensive set of PowerPoint slides can be used by educators for class presentations or by
students for lecture preview or review. They include key figures and tables, as well as a summary
of key concepts and examples from the text.
Digital Image PowerPoint slides

All the diagrams and tables from the text are available for lecturer use.
ABOUT THE AUSTRALIAN
AUTHORS
Peter Bes t (BCom, MEngSci, PhD) is Professor and Head of the Accounting
Discipline at Griffith University. He has taught at the University of Queensland,
University of Newcastle, University of Ade困de, Flinders University, QUT and
University of Southern Queensland. Peter is a Fellow of CPA Australia and an
Associate of Chartered Accountants Australia and New Zealand. He has acted as
consultant to a variety of accounting firms and government departments both in
Australia and overseas. His specialist teaching areas include accounting information
systems, auditing, information systems auditing and SAP. Peter is co-author
of Auditing Computer-Based Accounting Systems; Auditing, Asrnra11ce Services
and Ethics in Australia: An Integrated Approach; and previous editions of
Homgren's Accounting and Finaricial Accounting
David Fraser (BEc, MCom) is Emeritus Professor of Accounting at the University of

Technology, Sydney (UTS). He was a partner in a chartered accounting practice for
many years and has since taught at the University of New South Wales and at UTS,
where he was Dean of the Faculty of Business and Head of the School of Accounting.
David works as a consultant to CAANZ for the accreditation of university accounting
凸
courses. He is a Fellow of both CAANZ and CPA Australia. David is joint author of
Systems Based Audits, and co-author of Consolidated Statements and Group Accounts
and previous e血ons of Homgren's Accounting and Firwncial Accounting.
Rebecca Tan (BCom Hons, PhD, CPA) is Senior Lecturer in Accounting at the
Research School of Accounting and Business information Systems at the Austr汕an
National University (ANU). Rebecca has taught financial and management accounting
courses at both the undergraduate and postgraduate level since starting at the ANU in
2003. Prior to that, she worked at Murdoch University. Her research focuses on
teamwork in accounting education, management accounting processes and practices,
accounting policy choices in the financial accounting and reporting area, sustainability
reporting, and organisational behaviour research. She has been published in journals
such as lntematio11al Jou ma/ ofAccounting, Australian Accounting Review and Asian
Review of Accounting. Rebecca is co-author of Cost Accounting: A Managerial
Emphasis and has also authored and co-authored 16 MYOB Accounting Practice Sets.
Roger Willett (BA Hons, PhD) is a Professor at the Tasmanian School of Business
and Economics. He has been Head of School at QUT and at the University of Otago,
and taught at the Australian National University, the University of Wales and the
University of Aberdeen. Roger is a member of CPA Australia and a Fellow of the
institute of Chartered Accountants in England and Wales. His teaching areas include
financial accounting, financial accounting theory and research methods. Roger
worked for a number of years as a chartered accountant. He is an editor of, and is on
thee如orial boards of, a number of academic accounting journals. Roger is co-author
of previous editions of Homgren's Accounting and Financial Accounting.
ABOUT THE AMERICAN
AUTHORS
Tracie L. Nobles, CPA, received her bachelor's and master's degrees in

(~ 归心 accounting fro m Texas A&M University. She is currently a Senior
Lecturer at Texas State University, San Marco, TX. Previously she
served as an Associate Professor of Accounting at Austin Community
College and has served as department chair of the Accounting, Business,
Computer Information Systems and Marketing/Management
department at Aims Community College, Greeley, Colorado. Professor
Nobles has public accounting experience with Deloitte Tax LLP and
Sample & Bailey, CPAs.
Professor Nobles is a recipient of the Texas Society of CPAs
Outstanding Accounting Educator Award, NISOD Teaching Excellence
Award and the Aims Community College Excellence in Teaching Award. She is a member of the
Teachers of Accounting at Two Year Colleges, the American Accounting Association, the American
Institute of Certified Public Accountants, and the Texas State Society of Certified Pu blic
Accountants. She is currently serving on the board of d心ctors as secretary/webmaster of Teachers
of Accounting at Two Year Colleges, as chair of the American Institute of Certified Pu blic
Accountants Pre-certification Executive Education committee, and as progrnm chair for the
Teaching, Leaming and Curriculum section of the American Accounting Association. ln addition,
Professor Nobles served on the Commission on Accounting Higher Education: Pathways to
a Profession.
Tracie has spoken at numerous conferences on such topics as using technology in the classroom,
motivating non-business majors to learn accounting, and incorporating active learning in the
classroom. In her spare time she enjoys spending time with friends and family, and camping,
fishing and qu血ng.
Brenda L. Mattison has a bachelor's degree in education and a master's degree

in accounting, both from Clemson University. She is currently an Accounting
instructor at Tri-County Technical College in Pendleton, South Carolina
Brenda previously served as Accounting Program Coordinator at TCTC and
has prior experience leaching accounting al Robeson Community College,
Overhead
Costs Lumberton, North Carolina; University of South Carolina一Upstate,
Spartanburg, South Carolina; and Rasmussen Business College, Eagan,
Minnesota. She also has accounting work experience in retail and manufacturing
businesses.
Brenda is a member of Teachers of Accounting at Two Year Colleges and
the American Accounting Association. She is currently serving on the board
of directors as Vice President of Registration of Teachers of Accounting at
Two Year Colleges.
Brenda engages in the scholarship of teaching and learning (SOTL). While serving as Faculty
Fellow at Tri-County Technical College, her research project was Using Applied Linguistics in
Teaching Accounting, the Language of Business. Brenda has presented her research findings
ABOUT THE AMERICAN AUTHORS
...
XXIII
Other presentations include using active learning, and manipulatives, such as building blocks and
poker chips, in teaching accounting concepts.
ln her spare time, Brenda enjoys reading and spending time with her f叩ly, especially touring
the United States in their motorhome. She is also an active volunteer in the community, serving her
church, local Girl Scouts and other organisations.
Ella Mae Matsumura is a professor in the Department of

Accounting and lnformation Systems in the School of Business at
the University of Wisconsin-Madison, and is affiliated with the
university's Center for Quick Response Manufacturing. She
received an A.B. in mathematics from the University of California,
Berkeley, and M.Sc. and Ph.D. degrees from the University of
British Columbia. Professor Matsumura has won two teaching
excellence awards at the University of Wisconsin-Madison and
was elected as a lifetime fellow of the university' s Teaching
Academy, formed to promote effective teaching. She is a member
of the university team awarded an IBM Total Quality Management Partnership grant to develop
curricula for total quality management education.
Professor Matsumura was a co-winner of the 20 10 Notable Contributions to Management
Accounting Literature Award. She has served in numerous leadership positions in the American
Accounting Association (AAA). She was co-editor of Accounting Horizons and has chaired and
served on numerous AAA committees. She has been secretary-treasurer and president of the
AAA's Management Accounting Section. Her past and current research articles focus on dec沁on
making, performance evaluation, compensation, supply chain relationships and sustainability. She
has co-authored a monograph on customer profitability analysis in credit unions.
ACKNOWLEDGEMENTS
The authors and publisher are extremely appreciative of the generous contributions of many
individuals who provided feedback, helpful suggestions and constructive criticism during the
development of the 8th edition. These include:
David Joy, University of Adelaide, for his contributions to Chapter l.
Technical n汛ewer
Carmen Ridley, AFRS and GAAP Consulting
New edition reviewers

Robyn Alcock, CQUniversity
Paul Blayney, The University of Sydney
Dr Sally Chaplin, Queensland University of Technology
Dr Sisira Colombage, Monash University
Sajan Cyril, ACU
Peter Demediuk, Victoria University
Dianne English, Griffith University
Dr Abdel K. Halabi, Monash University
Robert Lewis, University of Tasmania
Tracey McDowall, Deakin University
Dr Afzalur Rashid, University of Southern Queensland
Amitav Saha, The University of Notre Dame
Dr Maria 飞 ler, CQUniversity
Angela Tan-Kantor, Swinburne University of Technology
Associate Professor John Williams, Charles Sturt University
The authors and publisher would also like to thank the American authors一Tracie L. Nobles,
Brenda L. Mattison and Ella Mae Matsumura一and the Pearson team in the United States, whose
dedication and hard work gave us an excellent foundation for this Australian text. The authors and
publisher would like to thank JB Hi- Fi for permission to reproduce its Annual Report on
My AccountingLab.
Finally, the authors would like to thank Joanne Hobson, Anna Carter, Sandra Goodall and
Emma Gaulton from Pearson Australia for their amazing support and encouragement during the
development of this edition.
Peter J . Best
David J. Fra.rer
Rebecca Tan
Roger Willett
Another random document with
no related content on Scribd:
The evidences of pre-historic and fossil men in the Old World are
too numerous and well-known to need elucidation here; we shall
confine our attention to Australian records.
Some years ago a specimen was submitted to me for identification
which had been found in Pleistocene (or Pliocene?) gravels S.S.E. of
the Tennant’s Creek district. It was so completely petrified and
“stony” looking that the organic origin was doubted, but a thin section
viewed under the microscope revealed the true structure of bone.
After cleaning the fragment thoroughly, I recognized it as portion of a
human skull, viz. the posterior half of the left parietal. The anterior
fracture is vertical and at about the centre of the parietal eminence;
the thin squamous edge is also broken away. The lambdoidal border
is still quite characteristic and shows the complex nature of the
parieto-occipital suture. Both the external and internal surfaces are
rough and pitted through exposure, age, and mineral precipitations,
but the temporal ridge is still discernible and can be traced
posteriorly right up to the parieto-occipital suture. There is no
indication of a parietal foramen. The bone is thick about the posterior
inferior angle, but the groove of the lateral sinus has broken away.
The specimen, when struck, has a clear metallic ring, like that of
earthenware or porcelain. When treated with acid, the surfaces as
well as the “bone-substance” effervesced briskly, proving that a
thorough intermolecular substitution of organic matter by mineral
was in progress. This calvarium, fragmentary though it is, is of
considerable importance from a prehistory point of view, since it
gives us another definite link in the somewhat meagre chain of
evidence which has been established in connection with the
geological antiquity of man in Australia.
The most important find of an extinct Australian type was made at
Talgai, in south-eastern Queensland, as far back as 1884, in the
shape of a fairly well preserved skull; but it was not until a few years
ago that a description of it was published by Dr. S. A. Smith.
Although no other bones were discovered in association with the
skull, numerous remains of extinct creatures like the Diprotodon, the
Nototherium, and horny reptiles have been unearthed not many
miles remote from the site of the interesting discovery. Dr. Smith
sums up his observations as follows: “This fossil human skull of a not
yet adult Proto-Australian presents the general picture of a cranium
similar in all respects to the cranium of the Australian of to-day,
combined with a facial skeleton of undoubtedly Australian type, in
the palate and teeth of which there are to be found, in conjunction
with the most primitive characters found in modern skulls, certain
characters more ape-like than have been observed in any living or
extinct race, except that of Eoanthropus.”
Other less convincing discoveries have been recorded in the
shape of human and dingo bones from the Wellington Caves, human
remains and artefacts from beneath the basalts of Victoria, and the
fossil footprints of an aboriginal in the upper Tertiary beds of
Warrnambool.
It would seem, therefore, that sufficient facts have been
forthcoming to prove that man was in existence at any rate in late
Tertiary times; and since he was then perfectly developed, it would
not seem unreasonable to assign to him a very much greater
antiquity.
During these long ages, tectonic forces, and the ever active
denuding agents of the atmosphere, in all their phases, have
wrought considerable transfigurations in the surface of the globe.
Some portions of the earth’s crust have been swallowed by the
ocean, whilst others have been wrenched from the depths by
upheaving processes. Thus the geography of our present world
would be a terra incognita to the earliest progenitors of the human
kind, who lived in the dim dawn of man’s ascending tendencies,
while, on the other hand, we would require a new army of intrepid
explorers to pave the way for civilization if we were suddenly placed
back into the world as it stood in the beginning of primeval days.
Old land connections then existed between entities which now are
parted by abysmal depths. Such evidence of once-existing
continental links is afforded by what has been termed a “biological
consanguinity” between organic creations on both sides of gaps now
occupied by ocean water.
There is no novelty about all this. Our best scientists have long
recognized that such connections have existed beyond all doubt.
They become evident when one enquires into the present
geographical distribution of botanical and zoological species, and
when one correlates geological strata in different parts of the world,
on the basis of palæontological evidence contained in them.
The same principles apply when we consider the probable original
home of man, and the subsequent migrations and racial evolutions
of the pristine hordes, which followed.
That once a chain of land linked together the shores of Australia,
South Africa, and India seems certain. The continental masses,
which in past eras supplied this link, zoologists have christened
Lemuria, while geologists refer to the lost land as Gondwana. It is
somewhere within the area once occupied by this submerged
continent, perhaps not far remote from Australia, that we must look
for the cradle of the species Homo. Although most of the evidence
has been irretrievably lost to scientific investigation, much might yet
be expected from any of the contiguous continents or islands in this
region, upon which occur Tertiary or later sedimentary formations.
The discovery of the oldest fossil, which appears to be human—the
Pithecanthropus erectus—in Java, was by no means accidental.
Professor Dubois, before leaving for that island to undertake a fossil-
hunting expedition there, declared that in all probability he would
discover the remains of a primitive creature related to man.
From some point, then, upon this ancient, vanished continent,
perhaps no great distance north of our present Australia, we believe
migrations of the earliest representatives of the human species took
place. The directions in which these migrations took place would be
governed according to the lie of the land as it was then determined
by the impassable waters of the ocean. In all probability, the families
or groups wandered in various directions, at first keeping more or
less in contact and on friendly terms with each other, but as time,
and eventually ages, wore on, these migratory groups, by selective
culture, environment, climate, and, maybe, sundry other causes,
became differentiated into peculiarly distinct strains, all of which we
are nowadays able to reduce to three fundamental races.
One of these migrations was along a western course, which led
the wandering groups into the region now represented by the
continent of Africa. This established the Negroid element.
Another strain moved northwards and spread itself, like the rays of
a rocket, across the land now known as Asia. Some of these “rays”
reached what is now Lapland, while others found their way, via the
region of modern Esquimaux Land, across to what we now call North
America. This march evolved the Mongoloids.
Yet another body of primitive hunters, who interest us most,
worked their way north-westwards, on a course between the former
two, and took possession of any portions of the dry land of the globe,
the present relics of which are India, south-western Asia, and
Europe.
Then came the catastrophe! The exact period is not determined. It
must have happened since the advent of the “human” type, but there
the evidence fails. Upheavals or subsidences of land usually take an
age to make themselves noticeable. It is scientifically established
that the close of the Triassic period was characterized throughout the
world by great tectonic changes. Beds of rock were faulted to lofty
heights on one side, and to dizzy depths on the other. The height of
the Blue Mountains plateau of New South Wales is evidence of such
upheaval, whilst the broken coastline, with its “drowned” rivers and
myriads of islands along the north-west of Australia, together with
the coastal fringe of coral reefs along the north, are all evidences of
comparatively recent subsidence en bloc.
By these processes Australia was gradually isolated from its
former land-connections, but, being near to the original home of
man, it is only natural to suppose that the land was peopled.
From that time on Australia remained, whether as an island
continent or a group of associated islands does not concern us here,
isolated from the rest of the world. The original inhabitants whiled
away their time in comparative ease. They had nothing to fear. Their
former companions who had, through their nomadic migrations, been
so far removed from them, would, no doubt, have now posed as
formidable rivals, if the barriers had not come between. Until the
recent arrival of the European explorers and settlers, and the
periodic visitations to the north coast by Malay bêche-de-mer fishers,
this great Southern Land had remained the undisputed property of
the comparatively sparse progeny of the first primitive possessors.
There were no ferocious animals to molest these early prehistoric
Australians. Apart from a few dangerous, but usually non-
aggressive, reptiles, the large animals were almost without exception
of the ancient marsupial order, and, although perfectly harmless,
offered excellent opportunity for the chase.
Thus it happened that the primitive hordes could roam at large in a
congenial climate, and under peculiar conditions, which were
everywhere much the same; and, in their subsequent wanderings,
they met only with people of their own descent and inclinations. In
consequence, they were spared many of the bloody brawls and
conflicts, which the competitive waves of culture continually
showered upon the other hordes that were struggling northwards
under decidedly more adverse conditions of climate.
The great struggle for existence did not make itself felt so keenly
to the ancient Australians because they were strictly insulated, and
thus kept outside the sphere of exotic influence and interference;
their only troubles amounted to an individual club-duel, or
occasionally an inter-tribal warfare, which evoked more irate words
than actual blood drawn by their sharply-pointed spears.
So the Australian has remained just what he was ages ago. And
on that account the evolution of his pristine contemporaries, who
were seized by the flood wave of culture, becomes the more
comprehensible, when we measure the differences, but recognize
the affinities, existing between the extremes. A line drawn across the
map of the world indicating, so far as it is at this stage possible, the
areas whose populations show, or before their extinction showed,
the strongest affinities with him will represent roughly the direction of
migration and incidentally of evolution of the Australoid strain.
This line of anthropological relationship connects the Australian
(including the Proto-Australian) with the Veddahs and Dravidians of
India, and with the fossil men of Europe, from whom the Caucasian
element has sprung. In other words, the Australian aboriginal stands
somewhere near the bottom rung of the great evolutional ladder we
have ascended—he the bud, we the glorified flower of human
culture.
In the living Australian then, we see the prototype of man as he
appeared in Europe in the Stone Age. Australia has upon other
occasions proved to be extraordinary in a scientific sense. The
kangaroo is known only in the petrified condition in the Tertiary
deposits in other parts of the world. The Zamia, which is still found
living in Australia, is a conspicuous plant of the coal-measures in
every other country. The ornamental mollusc, known as Trigonia, had
been regarded as extinct until it was re-discovered in Australia. Most
of the great river systems of central Australia have had their day;
they have flourished in the past; yet, occasionally, after a prolific
downpour, their dry courses swell temporarily to majestic streams.
And, lastly, we see in the aboriginal yet another palæontological
overlap—a living fossil man—the image of ourselves, as we
appeared many ages before we learned to record the history of our
progress, and of the world in general.
When one wades more deeply into the subject, only skimmed
above, the following points suggest themselves to one: Our line of
racial development was very early dissociated from the Mongoloid
and Negroid lines; and geographically it ran between the latter two.
There are considerable racial differences between the other races
and the Australoids, the most highly specialized and cultured division
of which is now represented by the modern Caucasian. The last-
named deductions are entirely supported by the shallowness of the
pigmentation in the aboriginal’s skin, and by the fair hair of children
found among certain tribes of central Australia. In fact, the colour
question, so far as the Australian aboriginal is concerned, is a
relative conception, the difference in the amounts of pigment in his
skin and in the “white” man’s being in all probability due to climatic
influences extending over long periods of time. It is doubtful whether
the primitive Australoid or the Proto-Australian possessed a skin so
dark as that of the present-day Australian. We may now understand
why it is that the quarter-blooded progeny derived from the union of
a half-blooded aboriginal woman with a European father is always
lighter in colour than its mother, and the octoroon lighter still. Unions
further on the European side produce children practically white; and
no case is on record where the colour in a later generation reverted
to the darker again. The latter, we know, happens only too often
when there is a taint of Negroid blood running in a family, even
though the mixing of race took place generations back.
Apart from its great scientific significance, this matter is of
considerable social and national interest to citizens of Australia, and
we might well ask ourselves: “Are we justified in referring to the half-
blooded aboriginal, with European parentage on one side, as a half-
caste, or in even stigmatizing him as a bastard?”
CHAPTER X
AN ABORIGINAL’S BIRTH
Recognition of pending maternity—Peculiar beliefs in connection with the cause of

pregnancy—Larrekiya legend and maternal dietary—Maiyarra’s
accouchement—Birth—Twin births—After-treatment—Artificial termination of
pregnancy—Preparing the new-born—Children’s lot decided by peculiar
group-relationships—Parents’ affection—Children unclothed—How they are
kept warm and reared—Different methods of carrying and nursing children.
It had been talked among the old men for some time past that the
lubra Maiyarra was giving cause for suspicion. Her husband Pitjala
agreed; to his knowledge there had been no occasion for her to
leave his camp for some moons past. His mother, old Indarrakutta,
had told him that when she and Maiyarra were gathering roots down
by the Womma waterhole, many of the gum trees were covered with
manna and they partook freely of the sweet meal, which, as he
knew, does not often come to their district. The old woman had
cautioned the girl and growled at her when she did not obey,
because she knew Maiyarra was of the Yalliadni clan and should not
be allowed to eat the manna. This disobedient gin had, however, not
eaten much before she became sick and was obliged to lie in the hot
sand of the creek where the bullrushes stand. Indarrakutta had stood
aghast, Pitjala explained to the old men, when unexpectedly
disturbing a snake from the bullrushes, she observed that the
creature, in gliding over the ground, touched the body of Maiyarra
with its tail and, in its great haste to disappear, had left portion of its
glossy slough beside her. “Yakai,” gasped the men, as if from a
single mouth, “then it is clear the ever wakeful spirit of Womma has
caught the neglectful Maiyarra sleeping and it is certain she is with
child.”
Such was the history of the case as narrated to us. It corroborated
previous observations from central and northern tribes. The
recognition of maternity is not connected primarily with any conjugal
liberties a husband or number of tribal husbands may be privileged
to enjoy, but more with the recollection of any accidental contact with
an object by which it is supposed a spirit child can enter the body of
a woman. The spiritual ingress may take place in a variety of ways,
but as often as not it is believed to be by means of a hollow object of
some description. In the present instance it was a snakeskin. On the
Victoria River the gins have a dread of the whirlwind, thinking that if
such should pass over one of them, a spirit child would immediately
enter the woman. In the Cambridge Gulf country, young women very
reluctantly go into a water hole in which lilies are growing, fearing
that as they step over the leaves, which are hollow, a similar fate
may overtake them.
In the ancestral days of the Larrekiya in the Port Darwin district, for
instance, it is believed that a baby boy was once seen to spring from
the burrow of a rabbit bandicoot; whence he had come no one knew.
He was invited to come to the Larrekiya camp and live with them, but
he refused. Some time after, when the boy had become a man, he
was again met by the tribe, who once more invited him to their camp;
but he declined as before. Thereupon the men became angry and
dragged him to a waterhole, and threw him in. The stranger
immediately sank, and five bubbles of air rose to the surface as he
disappeared. The men sat down and watched the water, when
suddenly the man’s face reappeared. The Larrekiya hurled a spear
at him, and he was killed because they knew he had no father and
no mother and was the accomplice of the evil spirit, who, it is
asserted by the Wogait, makes a big fire, from the smoke of which
he takes an infant and places it, at night, into the womb of a lubra;
and she must then give birth to the child.
In the same district, when it becomes known that a happy event is
pending, the husband goes out with his lubra and kills a certain
animal or collects certain vegetable products, which he hands to the
woman to eat, believing that these articles when swallowed will
ensure a successful birth.
To return to our story: Maiyarra was groaning with pains in the
abdomen. She was alone with the old woman Indarrakutta, who was
her mother-in-law, well beyond hearing distance from the main
camp. A small fire was burning sluggishly by their side and throwing
a thin column of bluish white smoke into the air. Maiyarra was sitting
upon a small patch of ground cleared of the burrs, with her legs
stretched before her. She was propping her writhing body, sloping
slightly backwards, with her arms against the ground. The old
woman sat closely behind, with her arms thrown around Maiyarra’s
waist, and with her lower limbs, bent in the knee, enclosing and
pressing against the younger woman’s buttocks on either side.
Occasionally the old woman would relinquish her hold and make for
the fire, over which she warmed her hands to subsequently massage
the patient’s abdomen. Now and then she might even rub warm
ashes over it. Then the two sat in patient expectation, and, whenever
there came a pain, the old woman would tighten her grip, while she
spoke encouragingly to the parturient Maiyarra. This method is very
generally employed, except that when the final stage has arrived, the
Arunndta and other neighbouring tribes in central Australia request
the gin to squat on her toes, with her buttocks resting over her heels.
The event is almost invariably spontaneous. In my experience I
have very rarely seen complications, and then usually when the
lubra has been living under civilized conditions.
Twins are very exceptionally seen; we do not mean to imply,
however, that multiple births do not occur more often than one sees
or hears of. No authentic observations are available to satisfy our
curiosity in regard to this point. We have been repeatedly assured
that when twins are born, one has arrived as the result of the evil
spirit’s witchcraft. The child, one is informed, will do no good for
itself, and, on account of the evil within it, it will contaminate others
with whom it comes into contact, and, if it were allowed to grow up, it
would be in league with the evil spirit, whom it would look upon as a
brother, and to whom it would betray all the tribal secrets. The evil
spirit would carry this information to the enemy and their tribe would
surely be wiped out of existence. In consequence of all this, the
suspected one of the two infants is destroyed, usually by one of the
old women in attendance, who places a red-hot coal in its mouth or
smothers it with sand.
The placenta is waited for, and then the umbilical cord is severed
two or three inches from the child’s abdomen in one of the following
ways: It may be twisted off, cut with a sharp fragment of shell or
splinter of rock, or pinched off with the finger-nails, or even bitten off
with the teeth. Another method is to batter it through with a stone,
after which the small remaining portion is packed with warm ashes.
When it falls off, it is tied around the child’s neck with a piece of fur-
string, where it is worn for a while as an amulet. The placenta is
either burned or buried.
Intentional interferences with pregnancy are rare among the
unsophisticated tribes, but rather frequent when the natives are living
under more civilized conditions. At Fowler’s Bay a gin, who wishes to
rid herself of prospective motherhood, collects a number of black
beetles, known as “yarralyi,” which she roasts and reduces to
powder. Of the powder she rubs some into her armpits, and some
over her breasts and pubes.
PLATE VIII
Old Kai-Kai, the leading medicine man of the western Arunndta.
“The medicine man is not so much an individual who has the knowledge of
medicinal values of herbs and surgical practices as one who is the recognized
sorcerer....”
(Note also the emu-feather skull cap, light-wood shield, and “Kutturu.”)
The newly-born infant, as it lies upon the sand, is rubbed all over
and dried with ashes; then it is usually transferred to a sheet of bark
or a trough-shaped bark food-carrier, in which it is carried about
during the first few months of its existence, the mother, at feeding
time and other odd moments, taking it up into her arms. On Sunday
Island the bark food-carrier, there known as “oladda,” is used as a
cradle; one often might see a busy mother, attending to duties which
occupy her hands, putting her child to sleep by simultaneously
rocking the receptacle containing it with her foot (Plate XI).
The Aluridja smear ochre, ashes, and fat over the body to protect
it against the hot wind and the flies. Some of the south-eastern
tribes, now practically extinct, did likewise.
Among the Kolaias near Cambridge Gulf the common practice is
to apply mother’s milk to the infant’s body and sprinkle it with
charcoal. In their endeavour to make a young mother’s breast as
productive as possible, the Aluridja and Arunndta burn sticks of the
mulga and stroke the breast with the charred ends.
The Arunndta singe the infant’s hair with a fire-stick and rub the
skin over with charcoal to bring about a darkening of the colour as
speedily as possible.
In the same way as girl-piccaninnies are assigned to their tribal
husbands before even they are born, according to certain group-
relationships, so are the boys of the Port George IV district
apportioned by the same law to the old men, whom they must obey,
when called upon, throughout the term of the elders’ lives.
An aboriginal gin is often charged with callousness towards her
offspring. Such an accusation, apart from proving the informant’s
ignorance, amounts to a slanderous injustice. The aboriginal mother
is as fondly attached to her babe as most white women are to theirs,
and the way she can endear herself to it is pathetic. The men, too,
exercise a chivalrous and honourable guardianship over the
innocents of their tribe as well as over the children of any white
settlers, who happen to reside in their district. Those who have lived
among the Australian natives, like the northern squatters, know only
too well that under ordinary circumstances their children could not be
in safer custody than when entrusted to the care of the aborigines.
An infant is never clothed. On Sunday Island a single strand of
human hair-string is tied around its hips and pubes. Such is, of
course, in the first place to decorate the body, and secondly to charm
away the evil-bringing spirits which may surround it.
To bring warmth to an infant during the night, it is cuddled by its
mother or other near relative; during the day, when the mother’s
hands are otherwise occupied, a piccaninny is often kept snug in its
bark-cradle by bedding it upon, and sprinkling it with, warm ashes.
A child is not weaned until it is at least three or four years old; at
times it is kept at the breast for even a year or more longer.
Nevertheless, a mixed diet is offered the suckling very early in life;
one often sees a baby, but a month or two old, vigorously sucking
the smooth head-end of a big bone and apparently thoroughly
enjoying the treat.
Different methods have been devised to assist the gins in carrying
their infants with as little inconvenience as possible when on the
march.
When the babe is very young, the bark-carrier is indispensable; it
is either carried under the arm or cleverly balanced upon the head.
In the latter case a circular cushion or ring-pad is first placed on the
head to steady the weight.
One precaution is constantly preached to young mothers, namely,
not to allow the child’s legs to hang over the edge of the wooden
carrier lest they grow crooked.
The tribes north of the Great Australian Bight swing the infants in
skins or plaited vegetable fibre mats over their backs, the corners of
the receptacles being tied in front of the mother’s neck. The nearly
extinct tribes of the lower River Murray and surrounding districts, as
far as western Victoria, used to adopt the same method.
When the child attains a riper age it sits in the bag-shaped
receptacle, its head being the only exposed part of its body which is
visible. The natives maintain that they originally learned this dodge
from the kangaroo, which carries its young in a pouch.
When the child is a little older and has arrived at the toddling
stage, it is allowed to ride pick-a-back style upon its mother’s back,
where it secures its position by catching hold of the gin’s shoulders,
neck, or breasts. Another favourite method is for the gin to straddle
the child upon one of her hips and hold it there with her arm.
Occasionally the child sits upon either parent’s shoulders and
hangs on to the elder’s head or hair. More for the excitement created
than as a recognized way of transport, the parent, usually the father,
may seat the child upon his head and hold both his arms up for the
rider to clasp. After a short run with its father in this position, the child
usually asks to be let down again.
The most peculiar custom is that in vogue among the
Wongapitcha of the Tomkinson and other associated ranges in
central Australia. The child is laid across the small of the mother’s
back, face forwards, and is kept in a horizontal position by partly
lying upon the gin’s buttocks; it is supported by the mother’s arms,
one of which is held beneath its neck, the other beneath its knees.
By adopting this method of carrying, the gin has both her hands free.
The same method is adopted during the transport of a favourite dog,
the women maintaining that it is a very comfortable occupation in the
cold weather because the animals help to keep them warm (Plate
XVI, 1).
When off duty, that is when not on the tramp, hunting, or wood-
collecting, a gin will carry, rock, and caress her offspring much like a
European mother does, by tenderly clutching it in both her arms.
If work permits, the mother often sits on the ground and lays her
offspring across her lap; by lifting her thighs towards her body, she
forms a trough, in which the babe lies most comfortably.
On the north coast one might occasionally see a gin swinging her
babe upon an aerial root or branch of a tree, or upon the flexible
stalk of a tropical climbing plant.
PLATE IX
1. Men of Kolaia tribe, Cambridge Gulf, wearing the hair tied at the
back around a pad of emu feathers.
2. Wongapitcha men wearing ornamental wooden hair-pins known

as “elenba.” Note charcoal rubbed over the foreheads.
CHAPTER XI
CHILDHOOD
Much freedom given to children—Entertained and amused by parents—Taught

songs and dances—Drawing tracks in the sand—Importance of learning to
track—Playing with sand, mud, and water—Sliding and mud-balling—
Tobogganing—Tree-climbing practice—Chasing wind-driven objects—
Spearing moving targets—“Hand-ball”—“Catch-ball”—“Tip-cat”—Throwing
contests—“Hide and Seek”—Toys—Playing at “Father and Mother”—“Dolls”—
Fireless cooking—Toy throwing-sticks—Sham-fights and hunts—Emu game—
Toy boomerang—Toy raft—The “Kukerra”—Spinning tops—“Cratch-cradle”—
Children rarely attend ceremonies—Discipline and obedience—Girls trained
by mothers—Boys taught how to make and use weapons—Girls’ stick
practices—Spartan principles—Animal and bird pets.
So soon as the child is able to walk and run, independently of its

mother, it is allowed every freedom, but never far away from the
watchful eye of its parent; quite occasionally, however, one might
meet with a toddler roaming about the bush all alone, and miles
away from the main camp. Recently we saw a little chap near
Running Waters on the Finke River, who would wander away from
camp and spend days alone in the sandhills. The only nourishment
he could find during his absence was a handful of small bulbs, which
grew along the sandy banks of the Finke. It must be mentioned that
this little fellow was an orphan, and nobody seemed to take much
notice of his absence for the first day or so, after which a near
relative would set out, pick up the wanderer’s track, and bring him
back to camp.
Parents devote much of their time to the entertainment and
amusement of their children; but the economical side of play is never
forgotten. If during a game, a practical wrinkle can be taught, which
will prove useful when the playful moments are left behind and the
more serious stage of life is entered, the opportunity is never missed.
Much time is spent in the evenings teaching the younger
generation songs and dances, which allude to ancestral traits, to the
tricks of the chase, and to the damage the evil spirits can do. The
notes and calls of the different wild animals and birds, with which the
tribe has daily to do, are cleverly imitated and explained,
disregardless of the numerous repetitions, which are begged, to
satisfy the childish curiosity. For instance, the plover is by the
Western Arunndta called “kurreke tata,” which is softly and musically
rendered in imitation of the bird’s familiar cry. The plover is described
as a rain-maker, which is able to bring the water from a cloud
whenever it desires. Even the European settler often refers to this
bird as a “rainpiper”; the connection between the species and rain no
doubt having arisen from the fact that plover usually follow up
showers and remain in the vicinity of any pools which collect upon
the ground. During any rain-making ceremonies the plover is
frequently mimicked. Another of their favourite items is the imitation
of a whining and howling dingo, which they accomplish with
wonderful accuracy.
The dances, too, are largely imitative. One of the most popular of
the Arunndta repertoire is the frog-dance. The child adopts a sitting
attitude and passes its arms from the outside, behind the knees, and
forwards to the ground. In this position, it moves about on “all fours,”
with a peculiar hopping motion, adding greatly to the hilarity of the
meeting.
Great pleasure is evinced by the beaming young faces when an
adult prepares to draw pictures in the sand. A small circular patch of
ground is cleared by the entertainer, and the children seat
themselves around it. Having smoothed the surface with the palm of
his hand, he proceeds to “draw” by scratching the design into the
sand with a small pointed stick. Although the pictures are crude, and
often nothing short of puzzles to the European, the artist talks all the
while to the children in such a convincing way that, even assuming
their eye incapable of comprehension, their interest is excited or
persuaded to such an extent as to almost render the few lines in the
sand a living reality. “Here is the man,” explains the artist, as he
draws a vertical line, “walking about” (a number of small holes are
tapped into the sand), “he sees a lizard” (a longer line on a slope
crossed by two shorter bars at right angles), “away it runs” (pairs of
taps slantingly opposite to each other), “the man after it” (single taps
between the former pairs), “he throws a boomerang” (the familiar
shape of the weapon is outlined), “the lizard goes down a hole” (a
hole is scratched into the ground), “the Kurdaitcha take it, it is gone!”
(he slaps the spot with the flat of his hand). “Yerrai! What is that? A
snake!” (emerging from the hole he draws a curved line), “the man
has lost his boomerang but he hits the snake with his waddy” (the
curved line is smacked several times with the small drawing stick the
artist holds in his hand). “I, i, i! he has finished (i.e. killed) it.” And so
the narration might go on for a considerable time.
Commendable pains are taken by the adults in imitating the tracks
of all the animals of chase, and the children are invited to compete in
reproducing them. For instance, an “emu track” is obtained by
pressing the inner surfaces of the index finger and thumb, held at an
angle of about forty-five degrees, into a smooth patch of sand; then,
without lifting the index finger, the thumb is moved to the opposite
side and there pressed into the sand, at about the same angle as
before. Often the impression of the “pad” of the bird’s foot is
indicated by dabbing the round point of the thumb into the sand
immediately behind the intersection of the three “toes.”
A kangaroo track is simple, and is made by imprinting a finger or
big toe twice in the sand, an inch or two apart, so that the resulting
marks are two parallel grooves supposed to represent the
impressions of the long central toes of the marsupial. A shorter mark
is made at the centre of either of these, at an angle of about forty-
five degrees, to indicate the lateral toes, when the track is complete.
At times a small scratch or hole is made at the end of each of the
“toes,” to suggest the claw-marks.
A dog track is made with the fingers alone. The tip of the thumb
makes an imprint, which is to represent the pad, whilst the finger-tips
supply those of the four toes, ranged in a semi-circle about the
former. The claw-marks are added in the same way as described of
the kangaroo track.
A human track is imitated by imprinting the outer edge of a half-
closed hand, the left hand being used for the left foot and the right
for the right. This impression will give the ball, the outer surface, and
the heel of the required track; the toe-marks are dabbed in with the
finger-tips.
Where the camel is known, its track is reproduced. A piccaninny is
momentarily sat upon a smooth patch of sand and lifted away again;
the imprint of its stern supplies the outline for the required track. The
lower half of ridge left in the sand by the cleft between the child’s
buttocks is obliterated, when the “track” is ready for the never-failing
applause. Occasionally the upper angles, representing the camel’s
toes, are improved by making them more acute and deepening them
to show where the claws are supposed to have cut into the ground.
The study of animal-spoors in all their specific and various
intricacies, and especially the art of individualizing the human foot-
print, rank among the most important and earliest occupations of the
aboriginal child’s mind. Parents are required by law to see that the
children receive constant instruction and exercise in this department.
It is a common thing for a mother to purposely slip away from her
child and not to respond to the imploring wail, which follows when
her absence is discovered. The only sympathy some relatives or
friends might proffer is to direct the child’s notice to its mother’s
tracks and at the same time urging it to follow them up.
Whereas the average European can distinguish between the
tracks of a dog and a cat, it is a decidedly more difficult matter for
him to discriminate between those of a mastiff and a wolf on the one
hand and, say, those of a sheep-dog and a fox or jackal on the other.
The aboriginal, however, learns to recognize not only the class, or
species, or variety, as they are known to us, by the spoors, but can
particularize each single individual. By looking at a track, for
instance, which we can only describe as a “dog track,” an aboriginal
can immediately tell us whether it is that of a “wild-dog” or of a
“whitefellow-dog,” whether the animal is young or old, male or
female, and whether it passed over the ground sometime to-day,
yesterday, the day before, or a week ago; finally, he will tell us

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