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 FOURTH CANADIAN EDITION

INTRODUCTION TO

MANAGERIAL
ACCOUNTING
PETER C. BREWER
Miami University, Oxford, Ohio

RAY H. GARRISON
Professor Emeritus, Brigham Young University

ERIC W. NOREEN
University of Washington and INSEAD

SURESH S. KALAGNANAM
University of Saskatchewan

GANESH VAIDYANATHAN
University of Saskatchewan
viii Contents

Questions 137 Chapter 6

Brief Exercises 138
Exercises 139 Activity-Based Costing 212
Problems 145
Assigning Overhead Costs to Cost Objects 215
Building Your Skills 153
Plantwide Overhead Rate 215
Chapter 5
Departmental Overhead Rate 216
Process Costing 158 Activity-Based Costing 216

Comparison of Job-Order and Process Costing 161 Designing an Activity-Based Costing System 218

Similarities between Job-Order and Process Costing 161 Step 1: Identify Activities and Create an
Differences between Job-Order and Process Costing 161 Activity Dictionary 219
Step 2: Create Activity Cost Pools 219
Process Cost Flows 162
Step 3: Identify the Resources Consumed by Individual
The Flow of Materials, Labour, and Overhead Costs 163 Activity Cost Pools 221
Materials, Labour, and Overhead Cost Entries 163 Step 4: Identify the Activity Measure for Each
Product Cost Categories in a Process Costing System 165 Activity Cost Pool 221
Step 5: Estimate the Total Activity Volume for
The Costing Challenge in a Process
Each Measure 222
Costing Environment 166
Step 6: Compute a Predetermined Activity Rate for
Degree of Completion and Equivalent Units of Production 167 Each Activity Cost Pool 222
The Flow of Physical Units 168 Step 7: Allocate Activity Costs to Desired Cost Objects 222
Computation of Equivalent Units of Production and Using Activity-Based Costing 222
the Cost per Equivalent Unit 169
Comtek Sound, Inc.’s Basic Data 222
Production Report—Weighted Average Method 170
Direct Labour-Hours as a Base 223
Step 1: Prepare a Quantity Schedule and Compute Computing Activity Rates 224
the Equivalent Units 171
Computing Product Costs 225
Step 2: Compute Costs per Equivalent Unit 172
Step 3: Prepare a Cost Reconciliation 173 Activity-Based Costing in Nonmanufacturing
Functions and Organizations 227
Example of a Cost Reconciliation 173

Computation of Equivalent Units of Production Examples of Using Activity-Based Costing in Allocating

and the Cost per Equivalent Unit 177 Nonmanufacturing Costs 227
Example of Using Activity-Based Costing in Service
Production Report—FIFO Method 179 Companies 228

Step 1: Prepare a Quantity Schedule and Compute the Evaluating Activity-Based Costing 231
Equivalent Units 179
Benefits of Activity-Based Costing 231
Step 2: Compute Costs per Equivalent Unit 181
Limitations of Activity-Based Costing 232
Step 3: Prepare a Cost Reconciliation 181
Learning Objectives Summary 234
A Comparison of Costing Methods 183 Application Competency Summary 235
A Comment about Rounding Errors 183 Review Problem: Activity-Based Costing 235
Learning Objectives Summary 184 Questions 238
Application Competency Summary 186 Brief Exercises 238
Review Problem: Process Cost Flows and Reports 189 Exercises 240
Questions 193 Problems 242
Brief Exercises 194 Building Your Skills 252
Exercises 196 Appendix 6A: Cost Flows in an
Problems 201 Activity-Based Costing System On Connect
Building Your Skills 208 Appendix 6B: Cost of Quality On Connect
 Contents ix

PART II: PLANNING AND DECISION MAKING CVP Relationships in Equation Form 331
CVP Relationships in Graphical Form 332
Chapter 7
Assumptions of CVP Analysis 334
Budgeting 256
Some Applications of CVP Concepts 334
Budgets and Budgeting 260
Example 1: Increase in Fixed Cost, Leading to an
Responsibility for Budgets 260 Increase in Sales Volume 335
Advantages of Budgeting 260 Example 2: Increase in Unit Variable Costs,
An Overview of the Master Budget 261 Leading to an Increase in Sales Volume 336

Choosing a Budget Period 263 Example 3: Increase in Fixed Cost, Decrease in Selling
Price, Leading to an Increase in Sales Volume 336
Zero-Based Budgeting 263
Example 4: Increase in Variable Cost per Unit and Decrease in
Preparing the Master Budget 264
Fixed Cost, Leading to an Increase in Sales Volume 337
The Sales Budget 265
Example 5: Calculation of Selling Price to Meet Profit Target 338
The Production Budget 266
Importance of the Contribution Margin 338
Inventory Purchases—Merchandising Firm 267
Break-Even Analysis 340
The Direct Materials Budget 267
The Direct Labour Budget 268 Break-Even Computations 340
The Manufacturing Overhead Budget 270 Target Profit Analysis 343
The Ending Finished Goods Inventory Budget 271 The Effect of Income Tax 344
The Selling and Administrative Expense Budget 271 The Margin of Safety 345
The Cash Budget 273 CVP Considerations in Choosing a Cost Structure 346
The Budgeted Income Statement 275
Cost Structure and Profit Stability 346
The Budgeted Balance Sheet 277
Operating Leverage 349
Master Budget for a Merchandise Company 279
Learning Objectives Summary 351
Practical Issues in Budgeting: Use and Abuse 281
Application Competency Summary 352
Organizational and Financial Control Using Budgets 281
Review Problem 1: CVP Relationships 353
Beyond Budgeting 283
Questions 356
Learning Objectives Summary 285
Brief Exercises 356
Application Competency Summary 286
Exercises 359
Review Problem 1: Budget Schedules 290
Problems 363
Review Problem 2: Comprehensive
Building Your Skills 369
Budget Preparation 292
Appendix 8A: Multi-Product
Questions 295
Break-Even Analysis On Connect
Brief Exercises 295
Appendix 8B: Absorption Costing and
Exercises 300 Variable Costing On Connect
Problems 304
Building Your Skills 315 Chapter 9
Appendix 7A: Topics in Master Budget
Preparation On Connect Relevant Costs: The Key to Decision Making 374
Cost Concepts for Decision Making 376
Chapter 8
Identifying Relevant Costs and Benefits 376
Cost–Volume–Profit Relationships 320 Common Mistakes to Avoid in Relevant Cost Analysis 380
The Basics of CVP Analysis 322 Adding and Dropping Product Lines and
Other Segments 385
The Contribution Margin Income Statement 322
Contribution Margin and CVP Analysis 327 An Illustration of Cost Analysis 385
Contribution Margin Ratio and CVP Analysis 329 Beware of Allocated Fixed Costs 387
x Contents

The Make-or-Buy Decision 389 Other Approaches to Capital

Budgeting Decisions 455
Opportunity Cost 391
The Payback Method 455
Special Orders 394
Payback and Uneven Cash Flows 455
Pricing New Products: Target Costing 395 An Extended Example of Payback 456
Evaluation of the Payback Method 457
Utilization of a Constrained Resource 396 The Simple Rate of Return Method 459

Contribution in Relation to a Constrained Resource 396 Criticisms of the SRR Method 460

Managing Constraints 397 Postaudit of Investment Projects 461

Joint Product Costs and the Contribution Approach 399 Learning Objectives Summary 462
Sell-or-Process-Further Decisions 399 Application Competency Summary 463
Learning Objectives Summary 403 Review Problem: Comparison of Capital
Application Competency Summary 404 Budgeting Methods 465
Review Problem 1: Relevant Costs 406 Questions 466
Review Problem 2: Adding a Product Line 408 Brief Exercises 466
Questions 410 Exercises 468
Brief Exercises 411 Problems 471
Exercises 414 Building Your Skills 477
Problems 419 Appendix 10A: The Concept of
Building Your Skills 430 Present Value On Connect
Appendix 10B: Inflation and
Chapter 10 Capital Budgeting On Connect
Appendix 10C: Income Taxes in Capital
Capital Budgeting Decisions 436 Budgeting Decisions On Connect
Capital Budgeting—Planning Investments 438 Appendix 10D: Future Value Tables On Connect

Typical Capital Budgeting Decisions 438

The Time Value of Money 438 PART III: PERFORMANCE MANAGEMENT
The Net Present Value Method 441 Chapter 11
Emphasis on Cash Flows 442
Simplifying Assumptions 443
Standard Costs and Variance Analysis 480
Choosing a Discount Rate 444 Standard Costs 484
Financing-Related Cash Flows 444
An Extended Example of the Net Present Value Method 444 The Standard Cost Card 485

Expanding the Net Present Value Method 446 Ideal versus Practical Standards 485
Setting Direct Materials Standards 486
The Total Cost Approach 446
Setting Direct Labour Standards 487
The Incremental Cost Approach 448
Setting Variable Manufacturing
Least-Cost Decisions 448
Overhead Standards 487
Preference Decisions—The Ranking of Preparing the Standard Cost Card 487
Investment Projects 450
The Static Budget 488
The Internal Rate of Return Method 451
Preparing the Static Budget 488
Calculating the Internal Rate of Return of a Project 451 Calculating the Budgeted Variable Manufacturing Costs:
Interpretation and Use of the IRR 453 Two Alternative Cost Formulas 489

Comparison of the IRR and NPV Methods 453 Static Budget Performance Report 491
 Contents xi

The Flexible Budget 495 Review Problem 1: Standard Costs and

Variance Analysis 531
Preparing the Flexible Budget for Evaluating
Review Problem 2: Overhead Cost Variances 534
Actual Performance 495
Questions 536
Comparing the Flexible Budget and the Static Budget:
Sales Volume Variances 497 Brief Exercises 537
The Flexible Budget Performance Report: Exercises 539
Flexible Budget Variances 497 Problems 543
Flexible Budget Variance Analysis: Building Your Skills 560
Price and Quantity Variances 498 Appendix 11A: General Ledger Entries to
Record Variances On Connect
A General Model for Standard Cost Flexible Budget
Variance Analysis 500 Chapter 12
Variance Analysis: Direct Materials Variances 501
Organizational Structure and
Direct Materials Price Variance When the Quantity Purchased Performance Measurement 568
Does Not Equal the Quantity Used 503
Management Control Using Direct Materials Variances 504 Decentralization in Organizations 570

Variance Analysis—Direct Labour Variances 506 Advantages and Disadvantages of Decentralization 571
Responsibility Centres 572
Direct Labour Rate Variance 506
An Example of Responsibility Centres 573
Labour Efficiency Variance 507
Segmented Reporting 574
Variance Analysis—Variable Overhead Variances 509
Measuring and Controlling Investment
Variable Overhead Spending (Rate) Variance 509 Centre Performance 577
Variable Overhead Efficiency Variance 510
Measuring Performance: The Return on
Summary of Variable Cost Variances 511 Investment Formula 577
Controlling the Rate of Return 578
Fixed Overhead Cost Variances 512
The ROI Levers for Controlling Performance:
The Nature of Fixed Costs of Manufacturing 512 The DuPont Approach 579

Control of Fixed Overhead Costs 513 Increase Sales to Improve ROI 581

Fixed Overhead Budget Variance 514 Reduce Expenses to Improve ROI 581

Overhead Application in a Standard Costing System Reduce Assets to Improve ROI 582
and the Volume Variance 515 Criticisms of ROI 583
Volume Variance for Colonial Pewter 517 Residual Income—Another Measure of
Interpretation of the Volume Variance 518 Investment Centre Performance 583
A Note on the Denominator Activity Level 519
Motivation and Residual Income 585
Overhead Variances and Under- or Overapplied
Divisional Comparison and Residual Income 586
Overhead Cost 520
Computing Profitability of Non-Revenue-Generating
The Flexible Budget Cost Variance Analysis Report 521
Segments 586
Standard Costing and Variance Analysis in an
Activity-Based Costing Environment 523 Multi-Dimensional Performance Measurement:
The Balanced Scorecard 587
Variance Analysis and Management by Exception 523 Learning Objectives Summary 590
Application Competency Summary 591
Evaluation of Controls Based on Standard Costs 524
Review Problem: Return on Investment and
Advantages of Standard Costs 524 Residual Income 592
Potential Problems with Standard Costs 524 Questions 592
Learning Objectives Summary 525 Brief Exercises 593
Application Competency Summary 527 Exercises 595
xii Contents

Problems 597 Chapter 14

Building Your Skills 603
Appendix 12A: The Balanced Scorecard On Connect
“How Well Am I Doing?”—Cash
Flow Statement Online
Chapter 13 The Basic Approach to a Cash Flow Statement
“How Well Am I Doing?”—Financial Definition of Cash
Statement Analysis Online Constructing the Cash Flow Statement Using Changes in
Noncash Balance Sheet Accounts
Limitations of Financial Statement Analysis in
Business Today An Example of a Simplified Cash Flow Statement

Comparisons of Financial Data Constructing a Simplified Cash Flow Statement

The Need to Look beyond Ratios The Need for a More Detailed Statement
Statements in Comparative and Organization of the Full-Fledged Cash Flow Statement
Common-Size Forms
Operating Activities
Dollar and Percentage Changes on Statements Investing Activities
Common-Size Statements Financing Activities
Ratio Analysis—The Common Shareholder Other Issues in Preparing the Cash Flow Statement
Earnings per Share Cash Flows: Gross or Net?
Price–Earnings Ratio Operating Activities: Direct or Indirect Method?
Dividend Payout and Yield Ratios Direct Exchange Transactions
Return on Total Assets An Example of a Full-Fledged Cash Flow Statement
Return on Common Shareholders’ Equity
Financial Leverage Eight Basic Steps to Preparing the Cash Flow Statement

Book Value per Share Setting up the Worksheet (Steps 1–4)

Adjustments to Reflect Gross, Rather Than Net,
Ratio Analysis—The Short-Term Creditor
Amounts (Step 5)
Working Capital Classifying Entries as Operating, Investing, or Financing
Current Ratio Activities (Step 6)

Acid-Test (Quick) Ratio The Completed Cash Flow Statement (Steps 7 and 8)
Interpretation of the Cash Flow Statement
Accounts Receivable Turnover
Depreciation
Inventory Turnover
Learning Objectives Summary
Ratio Analysis—The Long-Term Creditor
Application Competency Summary
Times Interest Earned Ratio Review Problem: Cash Flow Statement
Debt-to-Equity Ratio Questions
Summary of Ratios and Sources of Brief Exercises
Comparative Ratio Data Exercises
Problems
Learning Objectives Summary
Building Your Skills
Application Competency Summary
Review Problem: Selected Ratios and Appendix 14A: The Direct Method of Determining the
Financial Leverage Net Cash Provided by Operating Activities
Questions Appendix 14B: The T-Account Approach to Preparing
the Cash Flow Statement
Brief Exercises
Exercises
Problems Endnotes EN-1
Building Your Skills Index IN-1
Empowering Students to Rise to New Levels
Concise Coverage
Students want a text that is concise, clear, and readable. Introduction to Managerial Ac-
counting presents everything students need to know, keeping the material accessible and
avoiding advanced topics related to cost management. Students’ biggest concern is mak-
ing sure they can solve the end-of-chapter problems after reading the chapter. Market re-
search indicates that Introduction to Managerial Accounting achieves—and helps students
achieve—this better than any other concise managerial accounting text on the market.

“When will I ever use managerial accounting?”

Many students ask this and similar questions about the relevance of their
managerial accounting course. Introduction to Managerial Accounting, Fourth
Canadian Edition, by Brewer et al., teaches students not only managerial
accounting skills but also how to apply them in the real world.

More important, students will learn the critical thinking skills crucial to success
in business. This combination of conceptual understanding and the ability to
apply this knowledge in the real world empowers students to make business
decisions and ascend to new heights.

Decision-Making Focus
All students need to know how accounting information is used to make business deci-
sions, especially if they plan to be future managers. That’s why Brewer et al. have made
decision making a pivotal component of Introduction to Managerial Accounting. In every
chapter, you’ll find important features designed to teach students how to use accounting
information like a manager. Decision Point boxes challenge students to develop analyti-
cal and critical thinking skills in solving managerial accounting problems in both corpo-
rate and entrepreneurial settings. Building Your Skills cases give students’
decision-making skills an added boost by presenting them with more in-depth scenarios
to work through.

Spotlight on Service
To reflect Canada’s growing service-based economy, this text is filled with examples from
service-based businesses. These examples are much more relevant and meaningful to
non-majors than are the manufacturing examples typically used in managerial accounting
texts. In keeping with the text’s decision-making focus, every service example is presented
to help students relate the concepts in this book to the decisions made by real-world
working managers. A student reading Introduction to Managerial Accounting should never
have to ask, “Why am I learning this?”

xiii
Powerful Pedagogy
Introduction to Managerial Accounting has a wealth of peda-
gogy designed to make studying productive and hassle-free. On the following
pages, you’ll see the kind of engaging, helpful pedagogical features that have
made Introduction to Managerial Accounting one of the best-selling managerial
accounting texts on the market.

ON THE JOB
On the Job
Dragon Helps Build the
Container Business
Each chapter opens with a feature titled On the Job that provides a real-world ex-
Imagine getting more than the “ask” (the amount you asked for) ample for students, allowing them to see how the chapter’s information and insights
3twenty Solutions

from a dragon on CBC’s Dragons’ Den! This is what Bryan

McCrea and Evan Willoughby of Saskatoon-based 3twenty
Solutions did after impressing the investors with their solution for
temporary accommodations. For many large corporations, such
as Claude Resources, Cameco Corporation, and San Gold, that
are looking to accommodate employees temporarily in remote
locations, building and then tearing down housing is costly and
environmentally unsound. 3twenty Solutions offers a more cost-
effective and environmentally friendly solution.
McCrea and Willoughby got together in 2009 to convert used
shipping containers into temporary housing. The units come fully
insulated and equipped with lighting, heating, and water, providing
a comfortable private bedroom in a remote location! Customers
can order a single unit or a large multi-unit complex. The plant’s
25 production workers are currently constructing a complex
that will accommodate 180 people for the Department of National
Defence.
As an owner and the accountant, McCrea is pleased that the
company exceeded revenue and profit expectations in its very first
full year of operation, and he is clearly optimistic about the future.
“The learning curve was steep,” explains McCrea, and he knows
that there is much more to learn. But one thing is clear—3twenty
understands the importance of a quality product, and that quality
comes at a price. McCrea knows that cost control is critical to
realizing the budgeted profit margins. A significant variable cost is
that of the container; however, controlling fixed costs is McCrea’s
goal. “We are trying to operate as a lean outfit; at this time our
apply to the world outside the classroom. A critical thinking question is asked at
fixed costs are not very high, but I know that they can easily get
out of hand,” McCrea says. 3twenty subcontracts the electrical
and plumbing work and pays by the container (a variable cost);
the end of the feature to enhance students’ critical thinking abilities.
hiring a full-time electrician and plumber would change the cost
structure from variable to fixed. Direct labour is also a fixed cost.
“Our production workers are efficient, but we often have a small
period of downtime between jobs. Although we don’t regret hav-
ing to pay our workers during transitions, it is important that we
find alternative ways to generate revenues to cover the downtime
costs.” Right now, demand is not an issue. However, the com-
pany is thinking ahead and looking for alternative ways of generat-
ing revenues, including renting offices and camps to customers
looking for short-term solutions.
According to McCrea, being on Dragons’ Den was a great
experience. Having one of Canada’s top oil and gas investors—
dragon W. Brett Wilson—on board adds credibility to the busi-
ness and provides a comfort level to the young entrepreneurs.
“We can turn to him for advice when we need it; he can also help
us fill any shortfalls in our working capital,” adds McCrea.
Sources: http://3twenty.ca/; conversation with Bryan McCrea, CEO.

? Critical thinking question How does the knowledge of cost behaviour help businesses control costs?

Note to student: See Guidance Answers online. MANAGERIAL

A LOOK BACK
We introduced managerial
accounting in Chapter 1, followed by
various cost concepts in Chapter 2.
ACCOUNTING IN
A LOOK ATACTION
THIS CHAPTER
After reviewing the behaviour of variable and
fixed costs in Chapter 2, in Chapter 3 we will
discuss mixedM I D - T O W N
costs—a third type of
M E D I C A L
behavioural pattern—and provide an overview
CENTRE
of the methods that can be used to break a
mixed cost into its variable and fixed
components. We also introduce the contribution
format income statement, which is used for
internal decision making.
THE ISSUE
Dr. Derek Chalmers, the chief executive officer of Mid-Town Medical Centre (MMC),
Managerial Accounting in Action
A motioned Kinh Nguyen, the chief financial officer of the hospital, to come into his office.
LOOK AHEAD
Chapters 4, 5, and 6Kinh,
Chalmers: describe costing
come onsystems
in.
that are used to compute
Nguyen: What canproduct/service
Specifically, Chapters 4 and 5 describe two
costs.
I do for you?
Chalmers: Actually, I wanted to talk to you about our maintenance expenses. I don’t usually
contrasting costing systems: job-order costing
pay attention to such things, but these expenses seem to be bouncing around a lot. Over the
These highly praised vignettes depict cross-functional teams
and process costing, whereas Chapter 6
last activity-based
describes half-year orcosting,
allocation Actually,
to costNguyen:
so, they have been as low as $7,400 and as high as $9,800 per month.
an approach
that’s a pretty normal variation in those expenses.
and cost management.
Chalmers: Well, we budgeted a constant $8,400 a month. Can’t we do a better job of predicting
working together in real-life settings on products and services that
what these costs are going to be? And how do we know when we’ve spent too much in a
students recognize from their own lives. Students are shown step
month? Shouldn’t there be some explanation for these variations?
Nguyen: Now that you mention it, we are in the process right now of tightening up our budgeting
65all of our costs down into fixed and variable components.
process. Our first step is to break
Chalmers: How will that help?
Nguyen: Well, that will permit us to predict what the level of costs will be. Some costs are fixed
and shouldn’t change much. Other costs go up and down as our activity level goes up and
by step how managerial accounting concepts are implemented in
down. The trick is to figure out what is driving the variable component of the costs.
Chalmers: What about the maintenance costs?
Nguyen: My guess is that the variations in maintenance costs are being driven by our overall
level of activity. When we treat more patients, our equipment is used more intensively, which
organizations and how these concepts are applied to everyday
leads to more maintenance expense.
Chalmers: How would you measure the level of overall activity? Would you use patient-days?
Nguyen: I think so. Each day a patient is in the hospital counts as one patient-day. The greater
business problems. First, “The Issue” is introduced through a dia-
the number of patient-days in a month, the busier we are. Besides, our budgeting is all based
on projected patient-days.
Chalmers: Okay, so suppose you are able to break the maintenance costs down into fixed and
variable components. What will that do for us?
logue. The student then works through the implementation pro-
Nguyen: Basically, I will be able to predict what maintenance costs should be as a function of
the number of patient-days.
Chalmers: I can see where that would be useful. We could use it to predict costs for budgeting
cess. Finally, “The Wrap-Up” summarizes the big picture.
purposes.
Nguyen: We could also use it as a benchmark. On the basis of the actual number of patient-
days for a period, I can predict what the maintenance costs should have been. We can compare
this with the actual spending on maintenance.
Chalmers: Sounds good to me. Let me know when you get the results.

LEAN BUSINESS MODEL IN PRACTICE IN BUSINESS In Business

Reducing waste is a prime object of the lean business model, and this is the approach
Houston-based Halliburton Company chose to adopt to meet its growing demand and These helpful boxed features offer a glimpse into how real
provide value to its customers. The key here was to ensure that the company could speed
up the delivery times to its customers in order to serve them efficiently. Halliburton imple- companies use the managerial accounting concepts dis-
mented a new supply chain strategy called “Lean Six Sigma” which evaluated productive
time versus nonproductive time and found ways to reduce nonproductive time, thereby cussed within the chapter. Each chapter contains these
shortening the delivery cycle of its offerings to customers.
The company reduced its manufacturing cycle times and increased the utilization of its current examples.
equipment. The result—a threefold increase in manufacturing output between 2004 and
2008, and an 80% increase in revenues between 2005 and 2008.
Sources: http://ir.halliburton.com/phoenix.zhtml?c567605&p5irol-reportsOther; W. Atkinson,
“Halliburton Pushes Lean Six Sigma to Its Supply Base,” Purchasing, March 12, 2009, p. 18.

Decision Point
DECISION POINT FINANCIAL ANALYST
This boxed feature fosters critical thinking and decision- Note to student: See Guidance You are a financial analyst for several clients who are interested in making investments in
making skills by providing real-world business scenarios that Answers online. stable companies. You become aware of a privately owned airline that has been in business
for 20 years and is in need of $75 million in new capital. When you call one of your clients,
she replies that she avoids investing in airlines because of the high proportion of fixed
require the resolution of a business issue. The suggested so- costs in this industry. How would you respond to this statement?

lution is located on Connect.

xiv
Concept Check CONCEPT CHECK 1. Which of the following cost behaviour assumptions is/are false? (You may select more
than one answer.)
a. Variable cost per unit increases as the activity level increases.
These questions reinforce the student’s understanding of b. The average fixed cost per unit decreases as the activity level increases.
c. Total variable costs decrease as the activity level decreases.

basic concepts presented in each chapter. The answers are d. Total fixed costs remain the same as the activity level changes (within the relevant
range).

located on Connect.
HELPFUL HINT This chapter is based on the concept of normal costing. A normal cost system assigns ac-
tual direct materials and direct labour costs to jobs; however, it does not assign actual over-
head costs to jobs. Instead, a predetermined overhead rate is used to apply overhead cost
to jobs. The predetermined overhead rate is multiplied by the actual quantity of the allocation
Helpful Hints—NEW! To the Fourth base consumed by a job to apply overhead cost to that job. Many companies use normal
cost systems; however, companies can also use other types of cost systems, such as actual
costing and standard costing, that will be discussed in later chapters.
Canadian Edition
WORKING IT OUT Gilbert Company is a job-order manufacturer specializing in manufacturing gear boxes to
Helpful Hint boxes are found several times through- meet customers’ individual requirements. For 2015, it estimated the overhead costs to be
$12,560,000—to be allocated using a pre-determined rate based on machine-hours. Tanner
out each chapter and highlight a variety of common Gilbert, the production manager, estimated that his company will use 160,000 machine
hours in 2015. During the month of January, Gilbert worked on two jobs which consumed
the following resources:
mistakes, key points, and “pulling it all together” in-
Job 2015-A1 Job 2015-A2
sights for students. Direct materials cost $ 6,500 $ 22,000
Direct labour cost $42,000 $165,000
Machine hours 1,800 7,000
Number of units 20 100

Working It Out—NEW! To the At the end of the year, Gilbert recorded the consumption of 158,700 machine-hours and
incurred actual manufacturing overhead amounting to $12,538,250.

Fourth Canadian Edition Required:

1. Compute the predetermined overhead allocation rate for 2015.
2. Compute the total cost per unit for each job.
(continued)
These boxes illustrate the application of concepts
and techniques through a worked example. 2
Cost Concepts
LEARNING OBJECTIVES AND CHAPTER COMPETENCIES After studying Chapter 2, you should be able to demonstrate the
following competencies:

COMPETENCY Know Apply

LO1 UNDERSTAND COST CLASSIFICATION BY BEHAVIOUR.
CC1 Define variable and fixed costs. •

Application Competency Summary CC2

LO2
CC3
CC4
Give examples of variable and fixed costs.
UNDERSTAND COST CLASSIFICATION BY TRACEABILITY.
Define direct and indirect costs.
Give examples of direct and indirect costs.
•
•

•
LO3 UNDERSTAND COST CLASSIFICATION BY RELEVANCE.

Each chapter opener identifies Know and Apply competencies CC5

CC6
LO4
Define differential costs, opportunity costs, and sunk costs.
Give examples of differential costs, opportunity costs, and sunk costs.
UNDERSTAND COST CLASSIFICATION BY FUNCTION.
•
•

covered in that chapter, organizing them by Learning Objective. A CC7

CC8
CC9
Distinguish between manufacturing and nonmanufacturing costs.
Identify and give examples of direct materials, direct labour, and manufacturing overhead costs.
Identify and give examples of marketing or selling and administrative costs.
•
•
•
•
•

summary at the end of the chapter provides a snapshot of each

CC10 Distinguish between product and period costs. •
CC11 Give examples of product and period costs. •
CC12 Explain how costs are classified in financial statements of merchandising and manufacturing companies.
APPLICATION •
SOURCE DOCUMENTS AND KNOWLEDGE
DELIVERABLE STEPS
LO5 PREPARE FINANCIAL REPORTS. COMPETENCY KEY INFORMATION COMPETENCY

action-oriented application competency by highlighting its key CC13

CC14
LO6
Prepare an income statement.
Compute the net
Prepare a schedule of cost of goods sold.
income for the
UNDERSTAND AND PREPARE MANUFACTURING REPORTS.
Key Information
Gross margin and
Sales Ledger
Actual sales revenue
•
•
1. Obtain the sales revenues from the
sales ledger.
Manufacturing versus
nonmanufacturing
period. net income costs

information, documents, steps, and concepts. These summaries CC15

CC16
Explain the basic inventory flow equation.
Prepare a schedule of cost of goods manufactured,•including the computation
LO5 – CC13 of the cost of direct materials
Report/Document
Income statement
•
Schedule of Cost of Goods Sold
used.cost of goods sold (COGS)
Actual •
2. Obtain the COGS from the schedule
of COGS. • LO4 – CC7

enhance student learning by reinforcing the essential tools of Selling, General, and Administrative
Expenses Ledgers
Actual selling, general, and administrative
3. Obtain the selling, general, and
administrative expenses from the
ledgers.
Product vs.
period costs

expenses • LO4 – CC10

managerial accounting. 4. Compute net income as sales

revenue less COGS less selling,
general, and administrative
expenses.

Compute the Key Information Schedule of Cost of Goods Manufactured 1. Obtain the beginning and ending Manufacturing versus
COGS for the Cost of goods Cost of goods manufactured (COGM) finished goods inventory amounts nonmanufacturing
period. available for sale from the finished goods inventory costs
and COGS Finished Goods Inventory Ledger ledger.
• LO5 – CC14 Cost of beginning and ending finished • LO4 – CC7
Report/Document goods inventory 2. Obtain the COGM from the schedule
Schedule of COGS of the COGM. Product vs. period
costs
3. Compute the COGS as beginning
finished goods inventory plus COGM • LO4 – CC10
less ending finished goods inventory.
Inventory flow
equation

• LO6 – CC15

End-of-Chapter Material
Introduction to Managerial Accounting has earned a reputation for having the best end-of-
chapter review and discussion material among all texts in this market. Our problem and
case material makes a great starting point for class discussions and group projects. Other
e celx
helpful features are as follows:
• To assist students in understanding how budgets look in a spreadsheet, Microsoft
®
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Excel spreadsheet templates have been made available for use with select problems
and cases.
• Ethics assignments serve as a reminder that good conduct is vital in business.
• Group projects can be assigned either as homework or as in-class discussion projects.
• The writing icon denotes problems that require students to use critical thinking, as
well as writing skills, to explain their decisions.

xv
New to the Fourth Canadian Edition
Your Feedback Helps Us Continue to Improve.
In Response to Faculty Suggestions:
• Many of the On the Job boxes have been updated. • End-of-chapter material has been expanded. The au-
• Many of the In Business boxes have been updated. thors have also refreshed and updated end-of-chapter
Drawing from recent events, these boxes provide inter- problems and exercises.
esting examples of how managerial accounting concepts
are used by real businesses.

Other Improvements Include the Following:

• To improve the flow of the topics covered, the text is reor-
ganized into three parts (“Product and Service Costing,”
“Planning and Decision Making,” and “Performance
Management”).
• Extensive revisions have been made to the section enti-
tled “The Management Cycle and the Need for Manage-
ment Accounting Information” (Chapter 1).
• Substantial revisions have been made to Chapter 4:
Systems Design: Job-Order Costing, Chapter 5: Process
Costing, and Chapter 6: Activity-Based Costing. To aid
student comprehension, the material in these chapters
has been revised and simplified. Several exhibits have
been modified, and the flow of the narrative has been
greatly improved.
• In response to user feedback, we have added a new bud-
geting example based on a merchandising company
(Appendix 7A). The calculation of interest in cash bud-
geting also included in the appendix has been rewritten
to improve clarity.
• A new section on the contribution margin method has
been added to Chapter 8: Cost–Volume–Profit Relation-
ships. Appendix 8B has been revised extensively and
now contains a thorough discussion of variable costing
and absorption costing.
• New material has also been included in Chapter 9: Rel-
evant Costs: The Key to Decision Making. A new sec-
tion on joint products and the sell-or-process-further
decision has been added.
• Material on standard costing and variance analysis has
been integrated into a single chapter, Chapter 11: Stan-
dard Costs and Variance Analysis, to improve clarity.
This significant change has led to a major rewrite of the
chapter material. The treatment of flexible budgets and
overhead variances now follows a more traditional ap-
proach consistent with the approach many instructors
use when teaching this material.
• Appendix 11A has been completely rewritten and now
contains an enriched discussion of journal entries in a
standard cost system. Several new exhibits have been
created to explain and illustrate the procedure.
• Chapter 12: Organizational Structure and Performance
Measurement has been revised with a new discussion
of the balanced scorecard. Appendix 12A contains a
more extensive treatment of the balanced scorecard.
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SmartBook.
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xviii
 Reviewers
The efforts of many people are needed to develop and improve a text. Among these people
are the reviewers and consultants who point out areas of concern, cite areas of strength,
and make recommendations for change. In this regard, the following professors provided
feedback that was enormously helpful in preparing the fourth Canadian edition of Intro-
duction to Managerial Accounting:

Donald Brown, Brock University Randy Nicholls, Red Deer College

Leelah Dawson, Camosun College
Margery Heuser, Okanagan College
Sandy Hilton, University of British Columbia
Tiemei (Sarah) Li, University of Windsor
David Lin, University of Waterloo
Linda Lindsay, University of Lethbridge
Darlene Lowe, Grant MacEwan University
Ferne MacLennan, Nova Scotia Community
College
Winston Marcellin, George Brown College
Janie Peterson, Canadore College
Humayan Qadri, Grant MacEwan University
Todd Rose, Memorial University of
Newfoundland
Pina Salvaggio, Dawson College
Mehdi Shallwani, Vanier College
Clayton Stone, George Brown College
Victor Waese, British Columbia Institute
of Technology (BCIT)
Sze Yip, Langara College

Thank you to the professors who contributed their expertise in reviewing the previous
editions of Introduction to Managerial Accounting.

Thank you also to the technical checker, Rob Ducharme.

Dedication
Suresh Kalagnanam wishes to dedicate this book to his wife, Viji, and his children, Pallavi and Siddharth.

Ganesh Vaidyanathan wishes to dedicate this text to his children, Saumya and Akul, and to the memory of his late
father, Sri Rajagopala Vaidyanathan.

xix
 1
An Introduction to Managerial Accounting
LEARNING OBJECTIVES AND CHAPTER COMPETENCIES After studying Chapter 1, you should be able to demonstrate the
following competencies:

COMPETENCY Know Apply

LO1 UNDERSTAND THE BASICS OF MANAGERIAL ACCOUNTING.
CC1 Describe the management cycle and the need for managerial accounting information. •
CC2 Differentiate between financial and managerial accounting. •
LO2 UNDERSTAND THE ROLE OF GLOBALIZATION AND THE LEAN BUSINESS MODEL IN INFLUENCING
MANAGERIAL ACCOUNTING.
CC3 Describe the impact of globalization on business. •
CC4 Explain the lean business model and its corresponding management practices. •
LO3 UNDERSTAND THE IMPORTANCE OF PROFESSIONAL RESPONSIBILITY.
CC5 Explain the importance of ethical responsibility, corporate governance, and codes of conduct. •

2
 ON THE JOB

OK Tire Stores Inc.: Making

Fact-Based Decisions in Real Time

Getting relevant information in a timely manner is critical to the

success and growth of an organization. One company that under-
stands this is Vancouver-based OK Tire Stores Inc., which has
grown significantly in the over 55 years of its existence.
With the intention of offering a wider selection of tires to the con-
sumer, as well as better service, a group of independently owned
and operated tire retailers joined hands to form the company, which
has now grown to over 260 locations across Canada and offers all
the benefits of a large franchise operation, while retaining customer
satisfaction through the personal service of a local owner/manager.
This is possible because each store is independently owned and
its owner decides what tire brands and automotive services will be
offered, including brakes, shocks, alignments, tuneups, oil changes,
exhaust, cooling systems, and road service.
Each store has the freedom to determine how it tracks costs, mar-
gins, performance, employee performance, etc. For example, three

Imagestate Media (John Foxx)

local stores prepare weekly reports and charts comparing budgeted
and actual sales and gross margins. As noted by Rod Janzen, one of
the store managers, “timeliness of the reports is of the essence” be-
cause he must know about weekly sales decreases/increases to be
able to make timely adjustments in order to meet his targets.
A key operating principle of the organization is that the individual
stores should be involved in their local communities. The storeown-
ers wholeheartedly invest in the communities in which they live.
From mud bogs and rodeos, to hockey games and car racing, the
owners are proud to be involved as both sponsors and participants. fair prices, while treating their customers as they would want to be
Just as important as their commitment to community is their dedi- treated—like a neighbour. And like any good neighbour, custom-
cation to making the country a better place to live. Owners are ac- ers can count on them for the right advice and a helping hand
tively involved in local charities and work with groups fighting breast whenever it is required.
cancer, stamping out hunger, and promoting community wellness.
OK Tire owners keep their community top of mind in all areas Sources: Personal conversation with Devin Jaspar, CGA, and Rod
of their life, including their stores. They provide honest advice and Janzen; OK Tire Stores Inc. website, http://www.oktire.com.

? Critical thinking question “OK Tire’s weekly reports are not simply a control tool; they help in planning and
implementation, too.” Do you agree?

Note to student: See Guidance Answers online.

A LOOK AT THIS CHAPTER A LOOK AHEAD

After describing the three major activities of managers and the need
for managerial accounting information, this chapter compares and
contrasts financial and managerial accounting information. It then
exposes you to the changes taking place in the business environment.
The design of an appropriate managerial accounting system is critical
for managers to be able to make solid decisions.
Chapter 2 focuses on the basics of a managerial accounting system by
defining and explaining many terms used to classify costs in business.
Because these terms will be used throughout the text, you should be
familiar with each of them.

3
4 Chapter 1
The Management Cycle and the Need for
Managerial Accounting Information
LO1 • Know
CC1: Describe the management cycle
and the need for managerial accounting
information.
R unning a company like CIBC, Magna, Cameco, or OK Tire is by no means an easy
task. Senior managers must constantly study the company’s business environment,
the economy, competition, technological developments, and government regulations.
Public companies must also report their activities to investors (shareholders). Reporting to
investors requires that companies record accounting transactions and prepare a balance
sheet, an income statement, and a statement of cash flows. Most of you are already familiar
with these financial statements from your study of financial accounting.
A manager’s duties do not end with reporting to investors. Managers must also ensure
that the business is properly guided so that its objectives are achieved (this may include
earning at a certain level of profitability or maintaining a certain level of market share). In
order to do this, managers must plan for the future, implement or execute the plans, and
control the operations—tasks that must be carried out within the organization. For this
purpose, managers need information that focuses on internal activities. Managerial
accounting provides managers with the essential information they can use to run
organizations.
This chapter introduces the main functions of management and then explains the
need for managerial accounting information. Finally, it examines the changes taking
place in the business environment and their impact on the design of managerial account-
ing systems.
Broadly speaking, there are three types of business organizations: service, merchandis-
ing, and manufacturing. Service firms include such organizations as a doctor’s clinic, an
advertising agency, and a financial institution. Merchandising firms largely refer to retail
and wholesale outlets that buy goods from suppliers and resell them to customers.
Manufacturing firms engage in the production and sale of different types of products,
ranging from small consumer goods (such as chewing gum) to large products (such as
ships and aircraft).
Most organizations, ranging from a large hospital to a local Mac’s Convenience Store, have
a mission (purpose), a vision (long-term goal), and strategies for achieving the mission and
vision. They typically follow the management cycle shown in Exhibit 1–1 (or some variation
of it). Managerial accounting systems are designed to provide relevant information to assist
managers in managing processes and activities aimed at achieving the mission and vision.
Strategy
In today’s globally competitive environment, companies must develop a viable strategy to
achieve their goals and objectives and succeed in the marketplace. Most businesses develop
objectives along multiple dimensions, such as finances, customers, employees, the envi-
ronment, and society. The company’s goals and objectives are generally derived from the
organization’s stated mission (its purpose) and vision (how it wants to be perceived by the
outside world).
Although a single accepted definition of strategy does not exist, most people agree that
strategy pertains to the general direction in which an organization plans to move to
achieve its goals and objectives.1 Guided by the company’s vision, mission, and strategy,
managers carry out the three main activities of planning, implementation, and control.
We illustrate the management cycle using the example of Pick Your Music, Inc., below.
Planning
Planning involves selecting a course of action and specifying how the action will be imple-
mented. The first step in planning is to identify alternatives and then to select the one that
does the best job of furthering the organization’s objectives.
 An Introduction to Managerial Accounting 5

EXHIBIT 1–1 The Management Cycle

Management Analysis
& Information

Planning Implementation Outcomes

Vision Managerial accounting Transactional data transformed

reports for internal use by using appropriate accounting
Mission managers policies, concepts, and techniques

Objectives

Strategies Cost and Profitability Reports Financial accounting reports

Budgets for use by external stakeholders,
Variance Analysis Reports such as shareholders,
Balanced Scorecards analysts, and creditors

Balance Sheets
Control Income Statements
Statements of Cash Flows

When making this and other choices, management must balance the opportunities
against the demands made on the company’s resources. Managers often rely upon crit-
ical information and analysis to aid planning; one example is budgets, which express
a company’s plans in quantitative (often financial) terms and are prepared annually,
quarterly, or even monthly (see the Management Analysis & Information section in
Exhibit 1–1).

Implementation
Once the plans are made, managers must implement them. Implementation involves
carrying out day-to-day activities, making short-term and long-term decisions, organiz-
ing and allocating resources, and managing people by directing and motivating
them. Managers assign tasks to employees, arbitrate disputes, answer questions, solve
on-the-spot problems, and make many decisions that affect customers and employees
(which, in turn, will likely influence future financial and nonfinancial performance,
such as profitability and customer satisfaction, respectively). Examples of decisions are
whether to automate the existing manual payroll system and whether to increase adver-
tising expense or decrease sales price (or both) in order to increase sales. In effect, im-
plementation is action oriented, and decisions must be made after carefully analyzing
the situation and the available alternative courses of action. Managerial accounting con-
cepts/tools, such as relevant cost analysis and cost–volume–profit analysis, can be used
to make such decisions. Proper implementation of plans is expected to lead to the de-
sired outcomes.
6 Chapter 1

Control
Control involves instituting procedures and then obtaining feedback to ensure that all
parts of the organization are functioning effectively and moving toward overall company
goals. Control is largely achieved through internal management reports produced on a
frequent basis; these reports provide feedback, which signals whether operations (and
performance) are on track. Informal reporting, largely through verbal communication,
may work in small organizations; however, larger organizations require more formal
reporting. One example of a formal report, simply known as a performance report,
compares budgeted results with actual results.

Pick Your Music, Inc.—Illustration of the Management Cycle

Pick Your Music, Inc.—a retailer of music CDs, DVDs, games, and other entertainment
items—runs a chain of retail stores that are concentrated in Pacific Rim cities such as
Sydney, Singapore, Hong Kong, Beijing, Tokyo, and Vancouver. An important financial
objective of Pick Your Music is to earn profits; this helps the company achieve some of its
other equally important objectives pertaining to customers and the local communities in
which individual stores are located.
A key strategy that the company adopts to achieve its profitability objective is expansion
to attract customers in as many markets as possible. To further this objective, every year,
top management carefully considers a number of alternatives for expanding into new
geographic markets. This year, management is considering opening new stores in Shanghai,
Los Angeles, and Auckland. Managers at Pick Your Music, like managers everywhere, carry
out three major activities: planning, implementation, and control.
Planning
Management of Pick Your Music knows from bitter experience that opening a store in a
major new market is a big step that cannot be taken lightly. When the company attempted
to open stores in both Beijing and Vancouver in the same year, resources were overextended,
which resulted in delays. Therefore, entry to new markets is planned very, very carefully,
using any lessons learned from previous experience.
Among other data, top management looks at the sales volumes, profit margins, and costs
of the company’s established stores in similar markets. These data, supplied by the
managerial accountant, are combined with projected sales volume data at the proposed
new locations to estimate the profits that would be generated by the new stores. In general,
virtually all alternatives considered by management in the planning process have some
effect on revenues or costs, and managerial accounting data are essential in estimating
those effects.
After considering the alternatives, top management of Pick Your Music decided to open
a store in only the burgeoning Shanghai market in the third quarter. Soon after, detailed
plans were drawn up for all parts of the company, especially the human resources (HR) and
marketing departments, which will play a big role in getting the Shanghai store up and
running.
Implementation
Soon after the plans were finalized, key marketing and HR personnel became busy putting
the plans into action. A critical decision for the marketing department was to start
advertising the store. After doing the relevant analysis, management decided to advertise
heavily on social media as well as on television. The HR department concentrated on hiring
staff to run the store. Management analyzed the industry data as well as data on the local
labour supply and demand patterns to decide the salary and benefits to be offered to new
employees.
Control
Before the opening of the new Shanghai store in the third quarter of the year, the store’s
manager was given sales volume, profit, and expense targets for the fourth quarter of the
year. As the fourth quarter progresses, periodic reports will be prepared in which the actual
 An Introduction to Managerial Accounting 7

sales volume, profit, and expenses are compared with the targets. If the actual results don’t
hit the targets, top management is alerted that the Shanghai store requires more attention.
Experienced personnel can be flown in to help the new manager with the implementation
of the plans (including the analysis part), or top management may conclude that plans will
have to be revised.

Financial and Managerial Accounting

The final result of managers’ activities is the achievement of the organization’s objectives.
The implementation of plans results in transactions (e.g., purchasing capital equipment,
materials, and supplies; implementing marketing programs; and hiring people) and out-
comes (e.g., customer order, sales contract) that have financial consequences. Manage-
ment uses the same set of data pertaining to the transactions and outcomes to develop a
variety of reports (see Exhibit 1–1). Financial accounting systems use these data to pro-
duce periodic financial statements (e.g., the balance sheet, the income statement, and the
statement of cash flows). In contrast, a managerial accounting system uses the data to de-
velop internal reports to provide key information to managers to aid them in the manage-
ment cycle. However, there are some key differences between financial and managerial
accounting, as illustrated in Exhibit 1–2.

For the Managers

Financial accounting reports are typically prepared for the use of external parties such LO1 • Know
as shareholders and creditors, whereas managerial accounting information is used pri- CC2: Differentiate between financial and
marily by managers within the organization. This contrast in basic orientation results managerial accounting.
in a number of important differences between financial and managerial accounting,
even though both financial and managerial accounting rely on the same underlying set
of data.

Emphasis on the Future

Since planning is such an important part of the manager’s job, managerial accounting
has a strong orientation toward the future. In contrast, financial accounting adopts a
more historical perspective in that it captures the financial implications of the transac-
tions carried out and the results obtained during the most recent accounting period.
These summaries may be of only limited use in planning because the future is not a
simple reflection of the past. Constant changes in economic conditions, customer

EXHIBIT 1–2
Financial Accounting Managerial Accounting
Financial and Managerial
Users Mostly external to the Mostly internal to the Accounting
organization—investors, organization—managers and
creditors, regulatory bodies other decision makers
Time horizon Historical perspective Historical and future perspective
Verifiability vs. Emphasis on verifiability Emphasis on relevance
relevance
Precision vs. Emphasis on precision Emphasis on timeliness
timeliness
Unit of analysis Entire organization Individual organizational units
Regulation Must follow prescribed No prescribed standards or
accounting standards prescribed format
Requirement Mandatory Not mandatory
Another random document with
no related content on Scribd:
 M . CLAVDIO . M . F . MARCELLO
PATRONO [264].

veniamo a conoscere il nome d’un altro patrono o protettore della

città, forse lo stesso Marco Claudio Marcello, che nella guerra civile
avendo seguito le parti di Pompeo, questi riuscito vinto, temendo l’ira
di Cesare esulò a Mitilene, dove visse nello studio delle buone arti
per alquanto, finchè Lucio Pisone, Claudio Marcello fratello di lui e il
Senato ne supplicarono il perdono, che fu concesso; onde Cicerone
ne rese publiche grazie a Cesare in quella splendida orazione che ci
è ancor conservata.
Una curiosa particolarità ci addita un emiciclo che fu scoperto nel
1765, il qual riguarda alla marina. Su di esso è un quadrante solare,
od orologio, statovi del pari che la banchetta semicircolare, o schola,
come latinamente appellavasi, a proprie spese collocato da Lucio
Sepunio Sandiliano, figlio di Lucio, e da Marco Erennio Epidiano,
figlio di Aulo, duumviri di giustizia, secondo suona l’iscrizione
seguente:
L . SEPVNIVS . L . F . SANDILIANVS
M . HERENNIVS . A . F . EPIDIANVS
DVOVIR . S . D . SCHOL . ET . HOROL .

Sono i medesimi duumviri dei quali parla l’iscrizione da me recata

nel parlar del tempio di Venere, e nella quale Bréton, diversamente
interpretando le ultime sigle, credette leggere la menzione della
collocazione in quel tempio d’un altro quadrante solare. Su di che, a
tutta risposta, si potrebbe chiedergli: perchè allora que’ duumviri
invece delle sigle D. S. P. F. C. non si servirono dell’eguale dicitura
usata in questa iscrizione scolpita nel Foro triangolare, dove la
parola Horol spiega la cosa senza lasciar dubbio di sorta?
Fin dall’anno di Roma 499, cioè 254 avanti Cristo, come consente la
più parte degli scrittori ed a testimonianza eziandio di Plinio [265],
Lucio Papirio Cursore collocava il primo quadrante solare, che avea
portato dalla Sicilia, presso il tempio di Quirino. In seguito si
moltiplicarono; ma non si creda tuttavia che si chiamassero tutti
contenti del trovato e di questa divisione delle ore del giorno. Gli
epuloni, cui pareva che di tal guisa si fosse lor messa addosso una
importuna, comunque tacita censura, maledivano l’istituzione; ed
anche un secolo dopo di Lucio Papirio (l’anno 535 circa), Plauto così
la fa lamentare in una sua commedia, che andò sciaguratamente
perduta, e che ebbe per titolo Bis compressa seu Boeotia, da un di
costoro:

Ut illi Dii perdant, primus qui horas reperit

Quique adeo primus qui statuit solarium.
Qui mihi comminuit misero articulatim diem.
Nam me puero uterus hic erat solarium
Multo omnium istorum optumum et verissumum.
Ubi iste monebat esse: nisi cum nihil erat.
Nunc etiam quod est, non est, nisi soli lubet
Itaque adeo jam oppletum est oppidum solariis.
Major pars populi aridi reptant fame. [266]

Questo è l’unico frammento di quella produzione smarrita e

racchiude di per sè uno storico documento.
Marco Antonio pare tuttavia non si preoccupasse, come l’epulone di
Plauto, più che tanto dell’orologio, perocchè avesse provveduto che
la cucina propria rimanesse pronta a tutte l’ore del giorno ed a’
capricci del proprio stomaco; singolarmente curando che lo spiedo
mantenesse sempre a disposizione di lui il porcellino da latte, di cui,
si narra, fosse egli assai ghiotto.
La Basilica in Pompei. Vol. I. Cap X. La Basilica.
 CAPITOLO X.
La Basilica.

Origine della denominazione di Basilica — Sua

destinazione in Roma — Poeti e cantanti — Distribuzione
della giornata — Interno ed esterno delle Basiliche —
Perchè conservatone il nome alle chiese cristiane —
Basiliche principali cristiane — Basilica di Pompei —
Amministrazione della giustizia, procedura civile e penale
— Magistrati speciali per le persone di vil condizione —
Episodio giudiziario di Ovidio — Giurisprudenza criminale
— Pene — Del supplizio della croce — La pena
dell’adulterio — Avvocati e causidici.

Il significato affatto diverso che al tempo nostro si dà alla parola

basilica, che si adopera per indicare le chiese più cospicue del culto
cattolico, reclama che per me qui si fornisca alcun cenno sul
significato e valore che si aveva in antico, e quindi a che servisse
codesta di Pompei, della quale è ora giunto l’argomento.
Come di moltissime istituzioni e cose, e per quelle ragioni che,
trattando della lingua parlata in Pompei e in tanta parte dell’Italia
romana, ho ricordato; così avvenne pure che questa parola di
Basilica avessero i Romani a dedurla dal greco nella lingua latina di
Βασιλικὴ farne basilica, significando tal voce letteralmente regia,
cioè edificio regale. I Romani vi annetterono egual senso, perchè
infatti nel seguente passo di Stazio, invece di basilica, si trovò usata
la parola Regia, che è per l’appunto l’esatta traduzione del detto
vocabolo greco:

At laterum passus hinc Julia templa tuentur,

Illinc belligeri sublimis regia Pauli [267].

Siffatta denominazione greca venne attribuita ai luoghi in cui

specialmente rendevasi d’ordinario giustizia, perocchè questa fosse
il precipuo diritto dalla regalità e venisse esercitata in edifizi
dipendenti della reggia. Rimasto quel diritto anche in Roma presso i
capi della republica dapprima, come dopo passò negli imperatori,
nulla di più naturale che la denominazione venisse confermata. È
forse l’egual ragione che fece assegnare anche ne’ tempi moderni,
in cui sempre presso tutte le nazioni vien giudicato in nome del
sovrano, il nome di Corte ai tribunali superiori, come l’Appello e la
Cassazione.
D’ordinario nel mezzo di questi antichi edifizj, che si chiamavano
basiliche trovavasi un fanum, o delubro, od oratorio come il diremmo
adesso, e venivano consacrati a differenti usi dell’antica vita esterna,
e quindi compendiavano in sè quel che ai dì nostri in Italia la Sala
dei Duecento della Camera elettiva, l’antisala del Senato, la Borsa, i
Tribunali, le sale dei passi perduti, i clubs, e quegli altri publici ritrovi,
in cui si trattano affari, si conchiudono contratti e si discutono
interessi pur d’ordine publico e politico.
Stando a Publio Vittore, in Roma, allora la prima città e signora del
mondo, si annoveravano fin diciannove basiliche, e Onofrio Panvinio
le fa ascendere a ventuna.
Ciascuna aveva quattro tribunali, e fra questi tribunali il popolo
romano poteva passeggiare riparato dal sole e dalla pioggia.
Sovente nelle Basiliche i filosofi tenevano i loro sapienti
ragionamenti, ed Apulejo nell’Apologia ce lo conferma, dicendo
avervi pronunciato una publica dissertazione al cospetto di
numerosa moltitudine: ingenti celebritate basilicam (qui locus
auditorii erat) confluentes.
I poeti vi traevano a leggere i loro versi, e parlando in un seguente
capitolo delle Terme, mostrerò come venissero anche in siffatti
luoghi alla medesima bisogna, non nuova adunque essendo e non
de’ nostri giorni soltanto, l’importunità de’ poeti di recitare le loro
composizioni ad ogni occasione, volenti o nolenti gli ascoltatori, onde
a ragione Orazio avesse a satireggiarli:

.... in medio qui

Scripta foro recitent sunt multi, quique lavantes;
Suave locus voci resonat conclusus [268];

e Petronio, nel suo Satyricon, ci presentasse Eumolpione fatto

segno alle sassate de’ monelli e della plebe per la sua interminabile
smania di declamare ad ogni tratto de’ versi; a un di presso come de’
cantanti di tutti i tempi, che, pregati, ricusano cantare, e non pregati
vi cantano al fastidio, alla sazietà, e perciò il medesimo Orazio li
avesse a così riprendere:

Omnibus hoc vitium est cantoribus, inter amicos

Ut nunquam inducant animum cantare, rogati,
Injussi numquam desistant [269]

Il Venosino accennò la recitazione de’ versi nel foro, perchè la

Basilica era parte del foro; onde nel tutto comprendeva la parte; lo
che avverto sì che non paja men propria l’autorità di lui in questo
lavoro invocata.
La qual ricreazione poetica non avveniva che nelle ore del vespro e
dopo la decima ora, corrispondente alle ore quattro dell’orologio
francese; perocchè saviamente avessero i Romani del tempo della
republica distribuita la loro giornata.
La prima ora del giorno, che era segnata dal levar del sole,
consacravasi da essi a’ doveri di religione, accedendo a’ templi, e
supplicando privatamente i numi, come suppergiù è il costume
cristiano odierno; onde Virgilio nel suo poema, assegnando anche ai
tempi favolosi del suo eroe la medesima consuetudine dell’epoca
sua, fa dal Tebro ammonire Enea d’innalzar di buon mattino le sue
preghiere a Giunone:

Surge, age, nate Dea, primisque cadentibus astris

Junoni fer rite preces [270],

e Giovenale, sentenziando come un santo padre, ne fornisce la

ragione:

Orandum est ut sit mens sana in corpore sano [271].

I clienti, gli adulatori e gli eterni postulanti traevano invece mattinieri

alle case de’ patroni, de’ ricchi e de’ magistrati per augurare loro il
buon dì e cominciar la loro corte, e queste pratiche però appella
Plinio il giovane officia antelucana.
La terza ora era data dagli uni agli affari nel foro e dagli altri a’ proprj
commerci. La sesta, ch’era il meriggio, imponevasi fine al lavoro, e
così cessava la parte che il giureconsulto Paolo chiamava la migliore
del giorno: Cujusque diei melior pars est horarum septem, primarum
dies, non supremarum [272]; non altrimenti che la giudicava Virgilio:

Nunc adeo melior quoniam pars acta diei est,

Quod superest læti bene gestis corpora rebus
Procurate viri [273].

Ed era l’ora del modico desinare.

Dopo questa, abbandonavansi a’ passatempi, come al giuoco della
palla o del pallone, quando, invece come da Orazio e da Virgilio, non
si fosse preferito di concedersi al sonno, a seconda che il primo ci fa
sapere in questo passo:

Lusum it Mecœnas, dormitum ego, Virgiliusque,

Namque pila lippis inimicum et ludere crudis [274].

Altri invece andavano al passeggio, ambulatio o gestatio, a seconda

fosse a piedi, nella basterna [275] o nella lettiga, ovveramente nella
più elegante carpenta. All’ora ottava d’estate, alla nona d’inverno,
cioè alle tre pomeridiane nostre, traevano alle terme pei bagni, di
che comune e frequentissimo era l’uso, come a suo luogo più
innanzi vedremo, e lo lasciò ricordato nelle sue lettere Plinio il
giovane: ubi hora balnei nunciata est, est autem hieme nona, æstate
octava [276].
Poi seguivano alternati gli esercizi ginnastici, il maneggio dell’armi,
l’equitazione; e sulla nona o decima ora imbandivasi la cena
equivalente al nostro pranzo, succeduta da qualche altra
passeggiata o dalla recitazione di poeti delle opere loro nelle
basiliche, o dalle cure domestiche, e così finiva la giornata.
Marziale memora a un di presso allo stesso modo la divisione delle
occupazioni della giornata de’ Romani nel seguente epigramma:

Prima salutantes atque altera conterit hora.

Exercet raucos tertia causidicos:
In quintam varios extendit Roma labores:
Sexta quies lassis, septima finis erat.
Sufficit in nonam nitidis octava palæstris,
Imperat excelsos frangere nona toros.
Hora libellorum decima est, Eupheme, meorum,
Temperat ambrosias cum tua cura dapes [277].

Era nelle basiliche che solevano trattar all’amichevole tutti i negozi di

interesse generale o particolare prima di portarli alla publica,
clamorosa od officiale discussione nel Foro, come nella Historia Fori
Romani ci fa sapere Francesco Polleto: Illic enim, et nundinæ
mercium, et proxenetica contractuum, prologi nuptiarum, colloquia
transactionum [279].
All’infuori delle grandi cause di publico interesse, che si trattavano e
giudicavano nel foro, era nelle basiliche che si rendeva giustizia.
Così l’interno di esse, essendo d’ordinario distinto in tre navate da
due fila di colonne, come pur oggi si può, a cagion d’esempio,
averne la testimonianza nelle rovine della basilica trajana nel foro di
Trajano in Roma, all’estremità di quella di mezzo era riservato un
emiciclo in capo del quale sedeva il giudice, collocandosi gli
assessori su de’ banchi addossati al muro. Era codesto emiciclo che
si chiamava tribunale, d’onde venne il nome di tribuna a quella parte
corrispondente che si riscontra nella assai congenere architettura
delle chiese cristiane, la quale più volgarmente si denomina coro, a
causa dei canti che vi si intuonano; non che il nome odierno
consacrato di tribunali a tutti que’ luoghi in cui si amministra la
giustizia.
L’esteriore delle basiliche differenziava nella architettura dai templi
propriamente detti, non avendone tutta la solennità e ricchezza.
Esse per consueto non avevano nè frontone, nè colonne, nè
sontuosi vestiboli; ma presentavano sole e nude muraglie con grandi
finestre nell’alto.
Come ognun vede adunque, convertendosi le basiliche di poi in
templi cristiani, la transizione non fu difficile, leggiero essendone
stato il cambiamento nelle disposizioni architettoniche; come anche
oggidì scorgesi che nella erezione delle chiese se ne segue
volontieri il piano.
Dalla poco dissimile architettura, o fors’anco dall’avere impiegate le
antiche basiliche romane o l’area loro, convertendovi o fabbricandovi
chiese, restò a queste il primitivo nome, e valse esso di poi a
designare i più venerabili ed importanti templi cristiani.
In Roma venne questo nome accordato a cinque grandi templi in
memoria dei cinque patriarchi della chiesa primitiva di Roma,
Costantinopoli, Alessandria, Antiochia e Gerusalemme, e sono
quelle di San Giovanni Laterano, San Pietro, San Paolo fuor dalle
mura, Santa Maria Maggiore e San Lorenzo pur fuor dalle mura,
giusta questo cattivo distico:

Paulus, Virgo, Petrus, Laurentius atque Johannes

Hi patriarchatus nomen in urbe tenent [280].

Più tardi in Roma e altrove della cristianità venne esteso il nome di

basilica anche ad altre chiese di minor importanza.
Come nel Foro Romano, detto oggi Campo Vaccino, in Roma,
sorgevano la Basilica Giulia e la Basilica Emilia, alla quale hanno
tratto i versi di Stazio superiormente da me riferiti; così anche nel
Foro di Pompei eravi la Basilica, della quale ora favello.
Incominciatosi a sterrare nel 1813 in prossimità del tempio di Venere
da cui non lo separa che una viuzza, davanti ad essa, dai frammenti
che si raccolsero, si conobbe che sorgesse una statua equestre di
bronzo dorato; ma nulla indicò chi potesse essa rappresentare e in
onore di chi eretta. Giova ricordare che pur davanti alla basilica in
Ercolano si rinvennero le statue equestri dei Nonnii, quantunque
fossero di marmo.
L’edificio era isolato da tre lati e la fronte volta ad oriente. Vi si
accedeva per cinque porte, o come con linguaggio d’allora
appellavansi, cataractæ, chiuse con saracinesche nel modo stesso
delle barriere esterne, come già notai a suo luogo. Al di fuori di una
di queste cataractæ era scolpita la indicazione dell’edificio nella
parola Bassilica (sic).
Questo doveva essere già stato guasto e deformato dal tremuoto del
63, perchè trovavansi atterrate colonne e muraglie e sconvolgimenti
nel pavimento. Dovendosi così nel descriverlo ricorrere alle
congetture, Bréton, da valoroso architetto ch’egli è, afferma che la
basilica di Pompei si scosta assai da quella regola che Vitruvio ha
tracciato nel Lib. V. c. I, della opera sua, che più volte ho pur io
citata, per le basiliche ch’ei sopra tutto avrebbe voluto di tre navi,
formanti un parallelogramma rettangolo, terminato da un emiciclo e
diviso da due fila di colonne sormontate da un secondo ordine
formante galleria.
La Basilica pompejana invece, secondo la di lui opinione, ha bensì
tre navi, ma quella di mezzo egli reputa essere sempre stata
scoperta, e però non potervisi ravvisare che un’area o un impluvium.
Di quest’ultima denominazione di parte d’edificio farò conoscere il
valore nel Capitolo che tratterà delle Case. Altre differenze egli
constata; ma noi che abbiamo altri intendimenti in quest’opera che
non sieno più specialmente gli architettonici, tiriamo innanzi.
Le due navate laterali costituite da portici coperti, ornati di statue di
marmo ed erme in bronzo, con bagni e fontane, hanno due ordini di
colonne l’uno jonico, corintio l’altro, e forma un secondo piano aperto
sulla navata di esso, da dove era dato vedere i magistrati in tutti i
punti della Basilica. Era quivi che si definivano dai giudici cause di
minor rilievo, che gli avvocati tenevano consultazioni, che i giovani
oratori si addestravano a declamare e che da altri si facevano
publiche letture.
Nel fondo, a sette piedi di altezza, era la tribuna ove sedevano i
magistrati o duumviri di giustizia, e davanti ad essa stava sovra ad
alto piedestallo una statua equestre.
Sotto la tribuna, vedesi ancora una cameretta alla quale si
discendeva per due piccole scalette tuttavia sussistenti. Era un
momentaneo carcere, in cui durante il giudizio restava l’accusato in
attesa della sentenza e disposto alle interrogazioni che gli sarebbero
state mosse durante il publico giudizio. Le muraglie vi sono assai
grosse, le finestrelle o spiragli sono munite d’inferriate, e dallo
spiraglio aperto nella vôlta vuolsi che si facesse pervenire al
condannato a morte la sua sentenza. Tutto ciò vi dà ancora una viva
stretta al cuore.
A questo punto non sarà discaro qualche cenno sul modo con cui
veniva, come in Roma, anche in Pompei, amministrata la giustizia.
Il vedere che in Pompei si rendeva giustizia dai duumviri, i quali
erano, come i consoli in Roma, la prima magistratura, ognuno
certamente avrà dedotta la conseguenza legittima che dunque i
Romani, come ho anche superiormente narrato, avessero deferita
l’amministrazione di essa a’ capi della Republica. Nondimeno,
siccome i consoli erano anche i supremi condottieri dello esercito, e i
Romani trovavansi quasi sempre in guerra, onde giuocoforza fosse
che i consoli non rimanessero sempre nella città, nè così potessero
incombere a’ giudizj, ne nacque il bisogno di affidarli ad un apposito
magistrato, che fu chiamato pretore, cioè qui præiret jure (che
precedesse pel diritto) e che in dignità tenesse tosto dietro ai
consoli. Tale istituzione rimonta al 389 dalla fondazione di Roma, e
Spurio Furio Camillo, figlio del grande Camillo, ne fu pel primo
investito.
Nel 510, crescendo ogni dì il numero de’ forestieri, i pretori furono
due, uno de’ quali detto prætor urbanus, che aveva giurisdizione sui
cittadini di Roma; l’altro prætor peregrinus che l’aveva ne’ conflitti fra
cittadini e forestieri.
Aumentate le conquiste, si crearono altri quattro propretori, i quali
non solo amministravano la giustizia, ma anche tutti gli altri uffici
esercitavano ch’erano proprii de’ proconsoli.
Nello assumere la carica, il pretore faceva in Campidoglio preghiere
e voti (vota noncupabat) e prestava il giuramento d’osservare la
legge, e quindi publicava un bando (edictum) in cui stabiliva la
procedura che nella sua amministrazione avrebbe seguito; a meno
che non si fosse riferito ad editti precedenti, ned era da quel punto
più lecito dipartirsi dalle discipline in essi sancite.
La raccolta degli editti dei pretori, costituenti il jus honorarium, detto
anche diritto pretorio, ed aventi forza di legge, venne, sotto
l’imperatore Adriano, fatta per opera del giureconsulto Salvio
Giuliano, e si denominò edictum perpetuum.
Le cause di minor importanza si esaminavano e giudicavano dal
pretore senza formalità e in qualunque luogo: quelle di maggiore si
discutevano avanti il di lui tribunale publicamente, osservandosi tutte
le formalità volute dalla legge.
I processi erano o di ordine privato o di ordine publico: i primi
designavansi colla denominazione di judicia privata; i secondi con
quella di judicia publica.
Soli trentotto giorni durante l’anno era vietato render giustizia e però
dies fasti erano i giorni in cui la si rendeva, quod fari licebat; nefasti
quelli in cui era vietato il renderla, quod non licebat fari; ed intercisi
quei giorni, nei quali la mattina, durante il tempo de’ sagrificj, non si
teneva ragione, ma tener la si poteva nel rimanente della giornata.
Ovidio così vi accenna nel suo libro dei Fasti:
Ille nefastus erit, per quem tria verba silentur
Fastus erit, per quem lege licebit agi.
Neu toto perstare die sua jura putaris;
Qui jam fastus erit, mane nefastus erat.
Nam simul exta Deo data sunt, licet omnia fari;
Verbaque honoratus libera prætor habet [281].

Ho già detto più sopra che fosse all’ora terza, corrispondente alle
nostre nove antimeridiane, che incominciavano i giudizj. Giovenale
scrisse nella Satira IV di qual modo avessero essi principio:

. . . . . clamante Liburno,
Currite jam sedit [282],

e con ciò ne fa sapere che Liburnus si chiamasse l’usciere del

tribunale, incaricato di proclamare, come si fa a un di presso anche
oggidì, l’aprimento dell’udienza e come ora si grida: entra la Corte, o
il Tribunale, la udienza è aperta; il pretore, e più tardi il principe,
siede. Forse liburni detti que’ messi curiali, perchè di preferenza
eletti fra quella gente del litorale superiore adriatico detto appunto
liburnico.
Sedeva il pretore sul tribunale, o posto più elevato detto suggestum,
in sedia curule; in sedili più bassi, per ciò chiamati subsellia, i giurati,
assessores; i testimoni, testes; gli avvocati, advocati, e gli scrivani, o
cancellieri, o anche notai, scribæ, che tenevano processo verbale
degli atti giudiziarj. Orazio aveva acquistato uno di questi posti di
scriba: nella VI del lib. II delle Satire, così se ne mostra in funzione:

Ante secundam
Roscius orabat sibi adesses ad puteal cras....
De re communi scribæ magna atque nova te
Orabant hodie meminisses, Quincte, reverti...
Imprimat his, cura, Mæcenas signa tabellis...
Dixeris, «experiar, si vis, potes» addit et instat [284].
Se falliva il tentativo dell’amichevole componimento, l’attore, actor,
citava con publica intimazione, detta edictum, l’avversario, reus, a
comparire in giudizio, in jus vocare, a che se questi rifiutava, l’attore
volgendosi ad uno degli astanti, interrogava: licet antestari? se
voleva, cioè, valergli di testimonio; al che assentendo porgevagli a
toccare l’estremità dell’orecchio, auriculam opponebat, perchè
nell’orecchio si riteneva fosse la sede della memoria. In questo caso
l’attore poteva trascinare a forza il reo in giudizio, in jus rapere,
afferrandolo persino per il collo, obtorto collo, come Plauto notò nella
scena quinta del terzo atto del Pænulus e nella sesta del terzo atto
della Rudens. Tali formule conservò il poeta e scriba Orazio testuali
nella Satira IX del lib. I:

Fugit improbus, ac me
Sub cultro linquit. Casu venit obvius illi
Adversarius, et: quo tu turpissime? magna
Inclamat voce, et: Licet antestari? Ego vero
Oppono auriculam. Rapit in jus: clamor utrinque [285].

L’attore allora esponeva la petizione di quanto voleva condannato il

reo, ciò che dicevasi actionem edere e poteva essere azione reale,
actio in rem, se riguardava un diritto sopra una cosa; personale,
condictio, se il suo obbiettivo era una personale prestazione
incumbente all’avversario, come l’adempimento d’un contratto; e
penale, actio pœnalis, se avea tratto a querele di furto, rapine, danni
ed offese personali.
Il Pretore, se trovava fondata la domanda sul genere dell’azione,
emetteva la formola della domanda, e l’attore esigeva allora dal
convenuto che questi mallevasse la sua comparsa in giudizio,
vadatus est reum, e se tal malleveria non avesse potuto prestare,
veniva tratto in giudiziario arresto ed aveva principio la causa.
Se poi senza legittimi motivi, sine malo vel causa sontica, alcuna
parte non fosse comparsa, pronunziavasi, contro di essa, ciò che
oggi direbbesi condannare in contumacia. Comparendo il reo,
chiedeva all’attore: sei tu che mi citasti? Ubi tu es, qui me vadatus
es? Ecce me tibi sisto: ecco io ti sto contro. E l’attore rispondeva:
son qui, Adsum! Quindi intentava l’azione. Rispondeva il reo e l’atto
suo dicevasi exceptio; l’attore dava la replica, replicatio, ed il reo
ancora la duplica, duplitatio, denominazioni che nel processo civile
austriaco, non ha guari dalle provincie lombardo-venete smesso,
vennero conservate.
Il Pretore, ultimato ciò, nominava i giurati, judices dabat, cui
delegava assumere i testimonj che reputava convenienti, a sè
riserbando sempre la suprema direzione del processo, ciò che fece
luogo al proverbio, tuttavia vivo tra noi: de minimis non curat prætor,
cioè delle minime cose non s’occupa il pretore.
I giudici potevano essere o arbitri, se pronunciavano secondo equità,
quando la legge non istatuisse chiaramente; recuperatores se
aggiudicar dovevano una proprietà, e centumviri se avevano a
decidere cause di eredità e testamenti; così chiamati perchè
rappresentanti delle tribù, ed erano suddivisi in quattro comitati,
concilia, e venivano convenuti da una deputazione di dieci individui,
perciò chiamati decemviri.
Ricevuta costoro la formola dell’ufficio loro dal Pretore, le Parti o i
loro procuratori promettevano riconoscere ed eseguire la sentenza
che sarebbe stata resa, ciò che dicevasi judicatum solvi et rem
ratam haberi.
Aveva luogo allora l’esposizione del fatto e la deduzione delle prove
reciproche, e ciò finito, il giurato togliendo una pietra in mano così
imprecava: si sciens fallo, tum me Diespiter, salva urbe, ex bonis
ejiciat, ut ego hunc lapidem [286], d’onde trasse origine la frase:
Jovem lapidem jurare. I giudici sedevano poscia sui subsellii, o
panche inferiori al Pretore, e lasciavasi la parola agli avvocati, che
tenevano quelle arringhe, splendide di eloquenza, di cui ci rimasero
nobilissimi esempj nelle opere di Cicerone. E siccome non fosse
lecito ad essi l’abusare del tempo, questo limitavasi alla durata di
una clessidra, od orologio ad acqua, salvo per altro a chiedere la
rinnovazione della clessidra.
Perorata la causa da ambe le parti, ritraevasi il Pretore co’ giudici
per lo scrutinio e dopo il mezzogiorno, a pluralità di voti, rendevasi la
sentenza; a meno che l’importanza e la difficoltà della causa non
esigessero o un più maturo esame, od una ulteriore discussione. Nel
primo caso chiedevasi dilazione; nel secondo indicavasi una nuova
trattazione, che si diceva actio secunda. Ne abbiamo pur l’esempio
nelle Verrine del suddetto Cicerone.
Giudicata la lite, chi perdeva era tenuto ad eseguire il giudicato, e in
difetto, non offrendo un mallevadore, sponsor, o vindex, il Pretore
consegnavalo schiavo al suo avversario.
Era per altro ammesso appellarsi a giudice superiore; od in caso di
errore, error, od inganno, dolus, il Pretore cassava la sentenza e
rimetteva le parti in intero: in integrum restituere.
Erano deferiti ad uno speciale magistrato i giudizi che avevano
attinenza alla polizia e repressione delle persone di vil condizione,
come gli schiavi, le cortigiane e, non parrà vero, anche i poeti, che il
vecchio Catone, a ragion di disprezzo, chiamava miserabili servitori
dei grandi, grassatores. Il campano poeta Cneo Nevio, che si conta
fra’ migliori comici latini dagli storici di quella letteratura, è un
esempio delle ingiurie fatte alle lettere dagli antichi Romani, che pur
osavano appellar barbari gli altri popoli. Imperocchè da questo
magistrato, per accusa di maldicenza contro i maggiorenti della città,
venne messo in ceppi, nè vi potè esser tolto che dai tribuni della
plebe, dopo d’essersi fatto perdonare colla umiliazione di disdirsi
nelle due commedie Ariolo e Leonte da lui scritte in prigione.
Questo magistrato erano i triumviri capitales, e li veggiam menzionati
nell’Asinaria di Plauto, appunto nel caso in cui un amante minaccia
di trascinare ai magistrati la cortigiana che ha rotto fede al chirografo
di fedeltà (syngraphum), che gli ha rilasciato. Che fosse codesto
chirografo di fedeltà, vedremo, narrando della romana prostituzione
altrove.

Ibo ego ad tresviros vestraque ibi nomina

Faxo erunt [287].
E poichè m’accade parlare di questo speciale magistrato e degli
strani processi che vi si agitavano innanzi, rallegrerò questi cenni di
arida procedura col racconto d’un aneddoto intervenuto allo stesso
Ovidio e nel quale ei medesimo figura siccome testimonio e siccome
attore. I suoi versi racchiudono inoltre tecniche indicazioni delle
forme processuali quali testè ho riferite; onde sono, in tal riguardo,
un vero documento storico per la forense giurisprudenza.
Si sa ch’egli aveva fatto più d’una volta professione di non redigere
le differenti parti della sua amorosa didattica, che per le donne
escluse dalla società a causa di lor condizione, per quelle cui le
foggie delle vestimenta distinguevano dalle donne, e per fanciulle di
libera condizione, e cui

Nec vitta pudicos

Crines alba tegit, nec stola longa pedes. [288]

Or udiamo lui stesso cantare questo episodio curioso, che del resto
ritrae una delle abitudini romane, infiltratasi nella vita di questi fieri
conquistatori, da che per le guerre d’Africa, di Grecia e d’Asia,
accresciutesi le ricchezze loro, i costumi presero a mutarsi e non in
meglio sicuramente.

Turpe vir et mulier, juncti modo, protinus hostes.

Non illas lites Appias ipsa probat.
Sæpe reas faciunt, et amant; ubi nulla simultas
Incidit, admonitu liber aberrat amor.
Forte aderam juveni; dominam lectica tenebat.
Horrebant sævis omnia verba minis.
Jamque vadaturus; lectica prodeat, inquit.
Prodierat; visa conjuge, mutus erat.
Et manus, et duplices manibus cecidere tabellæ,
Venit in amplexus, atque: Ita vincis, ait,
Tutius est aptumque magis discedere pace,
Quam petere a thalamis litigiosa foro.
Munera quæ dederis habeat sine lite jubeto [289]
Questo era il procedimento civile e quello che or direbbesi
correzionale: mi resta ora di trattare sotto l’egual brevità della
giurisdizione criminale, distinta in giudizj publici straordinarj ed in
giudizi publici ordinarj.
Dove taluno si fosse reso colpevole di un delitto contro lo stato,
veniva deferito al Pretore, che istituiva un processo criminale, a
seconda della pena che pel reato fosse comminata; ma se legge
positiva non vi fosse contro un determinato reato, veniva l’accusato
rimesso a’ comizj. I primi erano i surriferiti judicia publica ordinaria,
detti anche quæstiones perpetuæ, e gli altri judicia publica
extraordinaria, o judicia ad populum. È ultroneo il dire come i più
importanti fossero quelli ne’ quali discutevasi della vita e della libertà
de’ cittadini.
Al tribunale criminale non potevansi citare d’ordinario che i privati, la
franchigia dell’esenzione da tal pericolo dovendo solo esistere per
coloro che coprissero publiche cariche, i quali unicamente potevano
esser citati quando fossero usciti d’impiego.
L’accusa veniva data da un magistrato dinanzi al popolo, asceso sui
rostri, col dichiarare di volere in determinato giorno promuovere
l’azione criminale contro alcuno pel reato che designava, che però
invitava a comparire. Intanto veniva l’imputato sostenuto in carcere,
fuor del caso avesse egli prestato un mallevadore per sè medesimo.
Non comparendo, condannavasi in contumacia all’esiglio:
diversamente, presentavasi squallidamente vestito. L’accusatore
procedeva allora all’accusa formale, replicata in tre giorni differenti e
suffragavala di prove, testimonj, o documenti, colla proposta della
relativa pena corporale od ammenda.
Compiuta la terza accusa, in tre giorni consecutivi di mercato
publicavasi la rogatio o bando, in cui si esprimeva il delitto e la pena
proposta, e il giudizio comiziale che ne conseguitava veniva detto
mulctæ pœnæve certatio. Nel terzo giorno di mercato, previa una
quarta ed ultima ripetizione da parte dell’accusatore dell’atto di
denunzia, l’accusato, o di per sè, o col mezzo di un avvocato
(patronus) con una arringa, oratio judiciaria, difendevasi, nulla
lasciando d’intentato per eccitare la compassione del popolo e
cattivarsi il favore di lui. Abbiamo già veduto di qual modo
adoperasse Publio Silla, il capo della colonia pompejana, quando
venne accusato, seco avendo condotto perfino il suo tenero figliuolo.
Ai prossimi comizj, il popolo veniva chiamato a votare nel modo che
ho già spiegato nel capitolo precedente, parlando de’ giudizj penali
deferiti ai comizj.
Se per avventura sfavorevoli riuscissero gli auspicj, se taluno fosse
stato incolto da epilessia, la qual però designavasi anche col nome
di morbus comitialis, o se fosse stata involata la bandiera dal
Gianicolo, ciò impedendo di mettere a partito l’accusa, questa non
potendo più essere rinnovata, veniva l’accusato dimesso.
Di tali straordinarj giudizi publici, sono esempj ricordati dalla storia:
quello contro M. Orazio sotto i Re, pel commesso sororicidio; e quelli
contro Coriolano, Tito Manlio, Publio e Lucio Scipione, Tito Annio
Milone, Sergio Catilina e M. T. Cicerone per tradimento o turbazione
dello stato, o come dicevasi perduellione, ai tempi della republica.
Ma siffatto modo di procedere ne’ casi criminali non poteva, come di
leggieri ognuno vede, camminare spedito, quando i reati, per
l’aumento della popolazione, vennero proporzionalmente crescendo,
e quindi i giudizj si dovettero deferire a commissarj o inquisitori,
inquisitores, che, a seconda del loro numero, si nomarono duumviri
o triumviri.
In progresso di tempo furono di esclusiva competenza del Pretore i
delitti de repetundis, o d’estorsione; de ambitu, o broglio, nel
concorso alle supreme cariche; de majestate, contro la sicurezza e
dignità dello stato; de peculatu, o di malversazione del publico
denaro; de falso vel crimine falsi, ossia di falsificazione di monete e
di documenti; de sicariis et veneficiis, ovvero di assassinio od
avvelenamento, e finalmente de parricidiis, di parricidio.
I relativi giudizj chiamavansi adunque, come notai più sopra, judicia
publica ordinaria, o quæstiones perpetuæ.
Assisteva il Pretore un collegio di giudici o d’uomini giurati, il capo
de’ quali appellavasi judex quæstionis, o princeps judicum, e
costituivasi prima di soli senatori, poi anche di cavalieri, scelti d’anno
in anno fra i 30 e i 60 anni, suddivisi in decurie.
Ogni cittadino romano poteva essere accusatore: pare che in Roma
vi fossero anche accusatori publici, come sarebbe in oggi quella
istituzione che è nota sotto il nome di Publico Ministero.
Il restante della processura era suppergiù il medesimo che ho testè
riferito: solo finita l’arringa dell’oratore, che chiudevasi colla parola
dixi, ho detto, il banditore annunziava la chiusura del dibattimento
colla parola dixerunt. Dopo di che, il Pretore invitava i giudici a
ponderare il tutto: ed essi ritraevansi, discutevan fra loro e poi
davano il loro voto. Dapprima questo espressero con pietruzze
bianche e nere, che deponevano nell’urna, poi colle tre tavolette
distinte colle sigle che ho già rammentate.
Intanto l’accusato prostravasi a’ piè de’ giudici e prostravansi con lui
gli amici, invocandone la misericordia.
Se i voti erano eguali, se ne aggiungeva allora uno, detto calculus
Minervæ, ed era in favore dell’accusato, che perciò si dichiarava
assolto. Se i giudici dichiaravan la dubbiezza del giudizio rimettevasi
la decisione ad altro giorno: causa ampliata erat.
L’accusato che veniva assolto, ripigliava le sue consuete vestimenta;
ma se veniva condannato, veniva assoggettato alla dovuta pena.
Otto erano le specie di pene, cioè:
1.ª Mulcta vel damnum, ammenda pecuniare.
2.ª Vincula, carcere con catene, ceppi a’ piedi, compedibus, e
manette, manicis.
3.ª Verbera, battiture con bastoni, fustibus; verghe, virgis; o sferze,
flagellis.
4.ª Talio, taglione, per cui infliggevasi al reo il danno ch’egli aveva ad
altri recato.