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Chapter 10
2. Why are audit trails for the purchasing process somewhat more complicated than
those for the revenue process?
A. The revenue process involves the revenue recognition principle.
B. The purchasing process usually includes only a single journal entry and,
therefore, provides inadequate support.
C. The purchasing process may involve two journal entries often made at
difference times.
D. The revenue process is vulnerable to errors when posting from the cash
receipts journal.
C
7. Which of the following is not correct with regard to goods and services?
A. Goods and services do not include services provided by the organization’s
employees as these are not external goods or services.
B. Goods and services are purchased to meet an organization’s needs.
C. In recent years, considerable debate has brewed over how much
competition organizations should foster among their vendors.
D. While organizations commonly use only one accounting firm, they have
traditionally dealt with larger numbers of raw materials and merchandise
vendors.
A
15. Why is the automatic distribution entry useful in the accounts payable module?
A. An invoice must be channeled through several check points before
approval for payment is made.
B. There are many invoices that run through an organization’s accounts
payable cycle.
C. Any manager can pull up invoices in the form of exception or periodic
reports to determine any “red flags.”
D. It permits the specification of a master account to which entries will be
made.
D
17. An organization must have a regular schedule for making payments of invoices.
Which are criteria for selection of invoices for payment?
A. Select all invoices coming due on or before a specified date
B. Select all invoices with a specified vendor
C. All of the above
D. None of the above
C
18. Which of the following are principal reports required for effective management of
the purchasing process?
A. Vendor performance; outstanding purchase orders
B. Vendor invoices; discounts lost
C. All of the above
D. B only
C
25. What are listings of the cash disbursements transaction file are referred to?
A. Accounts payable master file
B. Check register
C. Invoice register
D. Vendor master file
B
26. Which of the following is effected through the Purchase Order module?
A. Issuance of purchase orders
B. Monitoring of outstanding purchase orders
C. Reporting on outstanding purchase orders
D. All of the above
D
27. Which of the following is false regarding the accounts payable module?
A. Single checks issued by a company are referred to as manual checks.
B. A batch of checks may be posted after a proof list is prepared.
C. Printing batches of checks is an efficient way of issuing checks.
D. Posting may be invoked several times a day.
A
28. After an organization compares the vendor invoice with the purchase order data
and the receiving data, the invoice data are then keyed into what file?
A. Purchase order file
B. Open invoice file
C. Accounts payable file
D. Receiving transaction file
B
29. Recording a payable after the invoice is matched with other documents requires
which journal entry?
A. Debit to cash; credit to accounts payable
B. Debit to accounts payable; credit to unbilled payables
C. Debit to unbilled payables; credit to cash
D. Debit to unbilled payables; credit to accounts payable
D
31. After an organization compares the vendor invoice with the purchase order data
and the receiving data, the invoice data are then keyed into which file?
A. Open purchase order file.
B. Open vendor invoice file.
C. Open accounts transaction file.
D. Open customer invoice file.
B
32. Which of the following are the principal reports required for the effective
management of the purchasing process?
A. Vendor performance.
B. Outstanding sales orders.
C. Discounts taken.
D. All of the above.
A
33. Which of the following is NOT a reason why a company would be motivated to
use an EDI system for purchase orders?
A. With an EDI system, purchase orders can be sent through the computer to
a vendor.
B. An EDI system is inexpensive to purchase and easy to implement.
C. EDI systems reduce the possibility of human data entry error.
D. With the computerized EDI system, there is less paperwork involved.
B
34. What are two major data entry processes (think of the processes that require the
most entry items per transaction)?
A. Creation and issuance of purchase orders; recording of cash
disbursements.
B. Creation and issuance of purchase orders; recording of merchandise
received and services rendered.
C. Recording of merchandise received and services rendered; recording of
cash disbursements.
D. Creation and issuance of purchase orders; recording of accounts payable.
B
35. Which of the following describes the best physical control(s) over cash
disbursements?
A. All disbursements to vendors over $50 are made with prenumbered
checks.
B. Cash can be disbursed to vendors when approved by the purchasing
manager.
C. Access to inventory is limited to authorized personnel only.
D. All of the above are good physical controls over cash disbursements.
A
36. Which of the following is TRUE regarding the segregation of duties in the
purchasing process?
A. The authority to approve disbursement vouchers should be separate from
the authority to sign checks.
B. Segregation of computerized functions can be attained through the use of
passwords, file/record locks, and designated terminal access.
C. The password system allows a receiving clerk to read, but not write to, an
open purchase order.
D. All of the above are true regarding the segregation of duties in the
purchasing process.
D
37. Which of the following control activities ensure that the hours worked by a
contractor are valid?
A. The contractor provides a weekly printout of time charged per job from his
company’s system.
B All employee time should be positive and bear a reasonable relationship to
the standard 40-hour work week.
C. Claims for large hours or excessive wage rates are reviewed quarterly by
the Vice President of Human Resources.
D. The contracting office provides the names and tax identification numbers
of all contractors prior to the processing of payroll.
B
38. Which of the following represent batch controls for the processing of purchase
orders?
A. Control totals.
B. Record counts.
C. Hash totals.
D. All of the above are batch controls that would be used in the processing of
purchase orders.
D
39. Which of the following modules would you expect to find in the purchasing
function?
A. Sales Order Processing, Accounts Payable, Vendor Invoicing,
Disbursements.
B. Purchase Order Processing, Accounts Receivable, Receiving, Vendor
Invoicing.
C. Purchase Order Processing, Accounts Payable, Vendor Invoicing,
Disbursements.
D Sales Order Processing, Accounts Payable, Vendor Invoicing, Receiving,
Cash Receipts.
C
40. Which of the following are actions that result from the receipt of a properly
authorized purchase requisition?
A. Issuance of a purchase order.
B. Adding the record to the open purchase order file.
C. Both a and b.
D. Neither a nor b.
C
41. The following actions are associated with which of the following triggers in the
purchasing process:
A. Associate/match purchase order, receiving report, vendor invoice.
B. Add to open vendor invoice file.
C. Update vendor master file.
D. Receipt of goods.
E. Shipment to customer.
F. Arrival of due date for payment.
G. None of the above.
D
42. Which of the following actions result from the disbursement of cash for payment
in the purchasing process?
A. Creation of the vendor invoice file.
B. Creation of a new record in the cash disbursement file.
C. Closing of the open sales order file record.
D. Closing of the receiving transaction file record.
B
43. Which of the following is/are the principal report(s) required for the effective
management of the purchasing process?
A. Vendor performance.
B. Outstanding sales orders.
C. Discounts taken.
D. All of the above.
A
44. After an organization compares the vendor invoice with the purchase order data
and the receiving data, the invoice data are then keyed into which file?
A. Open purchase order file.
B. Open vendor invoice file.
C. Open accounts transaction file.
D. Open customer invoice file.
B
45. Which of the following is NOT a reason why a company would be motivated to
use an EDI system for purchase orders?
A. With an EDI system, purchase orders can be sent through the computer to
a vendor.
B. An EDI system is inexpensive to purchase and easy to implement.
C. EDI systems reduce the possibility of human data entry error.
D. With the computerized EDI system, there is less paperwork involved.
B
TRUE / FALSE
4. Financial planners want an aging that monitors the expected timeliness of delivery
while purchasing officers desire an aging that estimates future cash requirements.
F
5. Providing managers with budgets delegates authority to managers to spend up to a
prescribed ceiling on goods and services related to their assigned responsibilities.
T
6. An organization should compare the vendor’s invoice with the purchase order
data and the open invoice file.
F
7. Petty cash limits often tend to be higher in small organizations than they are in
large, well-run organizations.
T
10. Rarely is there a deficiency in the audit trail between the cash disbursements
journal and the vendor accounts since the check number is ordinarily used as a
posting reference.
T
11. The purchasing process normally includes purchase order processing, receiving,
and accounts payable.
T
12. While a budget is important for planning and control, it does not have any special
purpose in the purchasing process.
F
13. Because purchase orders are not completed transactions, they do not need to be
stored in a file.
F
14. An organization is not under an obligation to pay a vendor until the organization
receives the vendor’s invoice.
F
15. Two reports that are helpful to management in selecting invoices to pay are the
cash requirements forecast and the schedule of aged accounts payable.
T
16. Cash disbursements to vendors are recorded in the cash disbursements transaction
file which is then used to update the open vendor invoice file and the vendor
master file.
T
18. The addition of a new vendor is handled in the vendor account maintenance
function of the purchase order module.
F
19. The most common deficiency in audit trails in the purchasing process is postings
from the cash disbursements transaction file.
F
22. Invoices for received items not yet paid are stored in the purchases transaction
file.
F
Answer:
Procuring goods and vendor services. Goods and services are purchased to
meet an organization’s needs. Goods may consist of raw materials, parts or
components, supplies, merchandise, fixed assets, or intangibles such as patents or
computer programs. Acquired services included those provided by contractors,
catering companies, janitorial companies, consultants, law firms, and accounting
firms. These services also include those provided by the organization’s
employees.
Paying for procured goods and vendor services. Vendors must be paid for the
goods and services they provide.
2. Define and explain the purpose of retainages.
Answer:
Retainages are most commonly required for construction contractors. Most large
construction contracts require progress payments as certain milestones in the
project are reached. Assume that a school district awards a $1 million
construction contract so that as each one-fourth of the contract is completed, one-
fourth of the contract amount is to be paid, with a 10 percent deduction (or
retainage) to assure completion of the contract. When the contract is complete
and the building is accepted, then the final payment is due plus the earlier
amounts retained. The purpose is to provide additional assurance that the
contractor will complete the agree upon task to the satisfaction of the company.
Answer:
Several factors may complicate competitive bidding. First, only one or two
vendors may choose to respond to the solicitation. The other vendors may feel
that the vendor would not be worthwhile or that they have little expectations of
winning. Second, several vendors may respond, but the purchasing department
may decide to look elsewhere for the required goods or services and not to accept
any of the bids. Third, where complex goods or services are involved, the
vendors’ proposals may vary so much that the purchasing agent and requesting
managers find themselves trying to compare “applies with oranges.”
4. Identify and describe at least three principal reports required for effective
management of the purchasing process.
Answer:
Students may choose any three of the following to identify and describe.
Vendor performance report. Helps to monitor the effectiveness of vendors in
achieving price, quality, and delivery promises.
Future cash requirements. Useful for financial planners so that estimates can be
made of future cash requirements arising from the purchase orders.
Expected timeliness of delivery. Purchasing officers can maintain contact with
suppliers and obtain assurance that all actions are being taken so that merchandise
will arrive by the scheduled dates. Whereas this aging report for purchasing
officers will include all purchase orders, another PO report will include only those
POs related to shipments expected to arrive in the immediate future. This report
can be used to anticipate these arrivals at the receiving dock and to reschedule
personnel and equipments so that the unloading and placing of merchandise in
stock is expedited.
Cash budget. This report is integrated along with the PO cash requirements
forecast.
Discounts lost report. Used to judge the efficacy of a company’s cash payments
operation.
5. Identify and describe the two data entry points for the purchasing process that
attention must be focused on.
Answer:
Purchase order entry. Data entry for purchase points is likely the most
voluminous task in the purchasing process. All the detail of what you wish to
order must be entered into the system, although some efficiencies have been
designed into the process through lookup tables.
Accounts payable data entry. This includes purchase transactions and cash
payments transactions. Cash payments transactions require that you select
invoices to pay.
Answer:
By linking the accounting information system of the purchasing organization with
its vendors, EDI speeds up the purchasing process, reduces the costs of
paperwork, and eliminates data entry errors.
7. What are some of the key reports required for effective management of the
purchasing process?
Answer:
Some key reports are the vendor performance report, PO cash requirements
forecast, expected deliveries report, discounts lost report, and schedule of aged
accounts payable.
8. What is the purpose of the unbilled payables account in the purchasing process
and when it is debited and credited?
Answer:
The purpose of the unbilled payables account is to allow a purchaser to record
receipt of goods before receiving the vendor invoice. The account is credited
when inventory items are received. (Inventory is debited.) When the vendor
invoice is received, unbilled payables is debited and accounts payable is credited.
9. List two reports generated by the purchasing process and indicate what they are
used for.
Answer:
Vendor performance (reviews performance of vendors--e.g., timeliness, defective
goods), outstanding purchase orders (unfilled orders, aging, cash requirements,
monitor deliveries), PO cash requirements, discounts lost (judges efficacy of cash
payment operations).
11. List three of the four efficiency features for data entry AND give examples of
each..
Answer:
Recurring entries (depreciation, interest accrual), automatic distribution
entries/allocation entries (departmental allocation of tax bill/property tax), dollars
v. cents (format to have decimal), auto-enter (data with fixed number of
characters, automatically moves to next field).
12. Discuss two of the risks associated with the procurement of vendor goods and
services.
13. Discuss risks associated with the payment of invoices (i.e., disbursement of cash)
in the purchasing process.
Answer:
Payment made for goods/services that are not authorized or have not been
received, discounts lost because of late payments, misappropriation of discounts
taken, duplicate payments, forged signatures/endorsements, or alterations to the
vendor invoice or payee on a disbursement.
Answer:
Consistent and regular review of vendor performance is important to determine 1)
how long it takes to receive an order, 2) the quality of the orders received (e.g.,
rejected shipment report), and 3) how often items are back-ordered aid
management in determining whether a vendor is meeting the company’s
expectations. Reviews of purchasing agent performance to determine productivity
and compliance with set procedures also help management monitor the
purchasing process. Performance reviews of the personnel who inspect shipments
received should also be done regularly to make sure inspectors are not receiving
kickbacks or rejecting too many shipments.
15. Discuss the typical authorization controls one would expect to find in the
purchasing process in information processing.
Answer:
Proper authorization is needed to initiate a purchase order, to receive goods and
services, to capture/approve employee data, and to disburse cash. Authority to
initiate the purchasing process generally resides with the departmental manager.
Purchases are generally handled by a purchasing agent (after proper authorization
of the order has been verified). Authorized vendors and or purchase levels should
be reviewed and updated as necessary. Rejected purchase orders should be
captured by the system in an exception report.
The receipt of goods should be verified by a receiving clerk, with the quantities
received verified against the original order. The goods received should also be
compared to the vendor’s shipping document. The clerk can verify this
information through the open purchase order file.
The use of electronic time cards aids in the capture of employee time data,
allowing supervisors to verify employee time (especially overtime or special-time
rates). Limits can be set so that, for example, an employee cannot input time in
excess of 60 hours per week without a supervisor’s authorization.
The accounts payable department has the authority to disburse cash. The treasurer
has the final responsibility to determine that proper supporting data has been
entered into the system to substantiate the claim for payment. The computer can
compare the purchase order data and the receiving report with the vendor invoice
data before a voucher is prepared. Checks in excess of a pre-set amount should
require a second signature. The meter readings on the automatic check-signing
equipment and all prenumbered checks should be properly accounted for (i.e.,
issued, voided, unused).
Answer:
Output controls typically found in the purchasing process include the preparation
of reports such as the cash disbursements report (i.e., check register). The listing
of check numbers can be compared to the number of checks issued/printed and
the number of vouchers processed. The bank reconciliation should be performed
by an individual who is independent of check printing and signing. Care must be
taken to ensure that all paychecks are properly distributed to employees and that
all vendor checks are mailed.
17. List four of the five actions that result from the receipt of merchandise from a
vendor.
Answer:
Physical count of shipment, create inventory adjustments transaction file (if
needed), create purchases and receiving transaction file, close record in open
purchase order file, update inventory master file.
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But here General Concha interceded by exclaiming: “Stop,
Manolito, stop the firing! For God’s sake remember we are in Her
Majesty’s palace!”
So the firing was stopped, and the little girls, alarmed at the
noise, fell into each other’s arms, and cried with fright, whilst the
Countess of Mina strove to still their fears. The noise of firing was
heard down the corridors and the staircases known by the names of
those of the Lions and the Ladies. General Dulce was not content
with quelling the invasion of the palace by firing down the chief
staircase to prevent the ascent of any interloper, but, leaving
Barrientos in command of half the Guard at that spot, he went with
the other half into the Salon of the Ambassadors, and there fired on
the insurgents from the windows, until the whole Plaza de la Armeria
was swept free from any more possible invaders of the royal abode.
In the meanwhile Boria, Don Diego Leon, and others, were
caught in the Campo del Moro, the gardens of the palace. No mercy
was shown to the would-be perpetrators of such a deed as the
kidnapping of the royal children, and Diego de Leon, who had been
covered with laurels for his brilliant services in the civil war, was shot
with his accomplices without demur.
In the meanwhile General Espartero, in his Palace of la Buena
Vista, was ignorant of the tragic scenes enacted at the palace until
they were over. Brought thither by the sound of firearms, he arrived
just as the insurrectionary force had been driven from the palace,
and hastening up the staircase stained with blood, he found the royal
children in their room weeping bitterly and much terrified, albeit at
the time of the alarming scene they had shown more courage than
could have been expected at such an early age. The Regent led the
little girls to a window of the palace to still the fears of the people,
who had hastened from all quarters at the noise of the firing, and the
halberdiers who had defended their young Queen and her sister so
bravely were all publicly applauded, promoted, and subsequently
given the Cross of San Fernando. The fact of gunshot penetrating
the royal apartment was unprecedented in history, and although the
halberdiers pressed into the room to protect the royal children, they
abstained from firing there on the invaders without, for fear of hurting
those in their charge. When the Cortes opened, Espartero escorted
the Princesses to the ceremony, and they were received with
enthusiastic demonstrations of loyalty.
A short time afterwards Argüelles had to insist on the Order of the
Palace, by which the French Ambassador was not allowed entry to
the palace without official permission from the Regent.
When the Infante Don Francisco and Luisa Carlota decided to go
to Spain to see what personal influence could do in obtaining power
over their nieces, the King of France did all he could to prevent the
fulfilment of the plan. Difficulties were put in the way of the illustrious
travellers having horses for the journey, but Luisa Carlota exclaimed:
“This new obstacle will not stop us, as, if we can’t get horses, we will
go on foot.”
The exiled Queen-mother did all she could to influence her
children against their aunt, and she placed within the leaves of a
book of fashions, which she sent them from Paris, a paper which ran
thus: “Do not trust that woman! She causes nothing but disgrace and
ruin. Her words are all lies; her protestations of friendship are
deceptions; her presence is a peril. Beware, my child. Your aunt
wants to get rule over your mind and your heart to deceive you, and
to claim an affection of which she is unworthy.”
It was in 1842 that, eluding the vigilance of the Countess of Mina,
the lady-in-chief of the royal children, Luisa Carlota managed to see
a good deal of her young niece Isabel. The Infanta constantly joined
the young Queen in her walks, and, not content with talking to the
young girl about her cousin Don Francisco, so as to make her think
of him as an eligible parti, she one day gave her niece a portrait of
her son in his uniform as Captain of the Hussars. This portrait
Isabella was seen to show to her little sister, and so annoyed was
the Marchioness of Belgida, the chief Lady-in-Waiting, at what she
considered the breach of confidence on the part of the Infanta, that
she resigned her post. Argüelles had striven to warn Luisa Carlota
against the imprudence of her course, for the question of the young
Queen’s marriage was one in which the dignity of the Government,
the honour of the Queen, and the good name of the Regent, had all
to be considered. Therefore any attempt to compromise the Queen
by forcing any opinion from her which could not be based on
experience was detrimental to all concerned. In the Cortes he said: “I
do not believe in absolute isolation for a young Queen, but I think
she ought to be surrounded by those who will give her a good
example of prudence and self-reflection.” On the day that the
Marchioness of Belgida’s resignation was accepted the widowed
Countess of Mina was raised to be a grandee of Spain of the first
order, and she was appointed to the post vacated by the Countess.
Then, in pursuance of the opinion of the Ministers, Espartero had the
Princesses taken to Zaragossa so as to prevent further intrigues
about the Queen’s marriage.
In the “Estafeta del Palacio Real,” Antonio Bermejo compares
Olozaga with Argüelles. “He was,” he says, “austere like Argüelles,
who might be a little brusque, but never had a word or a single
phrase left the lips of this old man which could sully the purity of a
Princess. Moreover, the new guardian of the Queen was so dense
that he let a book be circulated in the royal apartment, called
‘Theresa, the Philosopher,’ which was said to be at the root of much
of the light behaviour of our girls. Who allowed this book in the
palace? Whence came this vile work, calculated to pollute the throne
of San Ferdinand? Narvaez and Gonzalez Brabo saw the book lying
on a chimney-piece in the palace, and they indignantly cast it into the
fire. It was thus that people sought to shake the foundation of the
throne; it was thus that the seed of corruption was sown which
resulted in so much weakness and failure!”
CHAPTER VIII
MINISTERIAL DIFFICULTIES IN THE PALACE
1843
1843–1848
I S A B E L L A I I ., Q U E E N O F S PA I N
Narvaez showed that this document was a fraud, as, at the death
of the Infanta, Don Henry was at some distance from Madrid, and
Francisco was at Pampeluna.
Isabella’s own feelings about her marriage were hardly taken into
consideration at all. As a matter of fact, she had been more inclined
to Prince Henry, the younger son of Doña Luisa Carlota, than to
Francisco, and it will be remembered that even as a child she had
admired the portrait of the Prince, which had been secretly sent by
the mother to the young Queen; but inclination had no part in the
negotiations, which were regulated entirely by self-interest and
policy, so the tide of influence was soon seen to be in favour of the
eldest son of Prince Francisco de Paula.
Don Henry was furious when he found he was left out in the cold
in the negotiation for the marriages of Isabella and her sister.
In a letter to Bulwer Lytton he writes:
It was soon seen that General Serrano’s influence with the Queen
surpassed the ordinary grade, and the Moderates were alarmed.
There were two parties in the royal palace—one on the side of
the Queen, and the other on that of the King; and the leaders of
these parties fostered the difference between the royal couple.
Francisco Pacheco, the King’s partisan, declared that a President
of the Congress was wanted who would give more independence to
the Crown, and who would receive the counsels of an intelligent
husband of the Sovereign; for the King-Consort should not be in a
position so secondary to that of the illustrious mother-in-law that she
can boast of having more power than he has.
When Isabella saw that Queen Maria Cristina’s influence in the
State was much resented by the Ministers, she advised her to go on
a visit to her daughter, the Duchess of Montpensier, and this counsel
was followed.
However, the want of union between the King and Queen was
soon evident to the world, and when it was announced that Isabella
was going to spend the rest of the summer at Aranjuez alone, whilst
the King remained in Madrid, it was seen that the Serrano influence
had become serious enough to cause a separation between the
royal couple. Isabella’s naturally good heart seemed softened when
she was leaving the palace, and it was evidently remorse which
prompted her to look anxiously back from the carriage, in search of a
glimpse of the husband at one of the windows of the royal pile. But
the coach rattled on, and the Queen’s search was in vain; whilst her
sad face, with its traces of tears, showed that things might have
been better had not the differences of the royal couple been
fostered, for their own ends, by intriguers of the camarilla.
Forsaken by his wife, Francisco followed the advice of his friends,
to enjoy himself in his own way; so he repaired to the Palace of the
Pardo, where banquets, hunting-parties, and other festivities
deadened his sense of injury at his wife’s conduct.
Those interested in the welfare of the land were disappointed
when the birthday of the Queen was celebrated by her holding a
reception alone at Aranjuez, whilst the King had a hunting expedition
at the Pardo. The Ministers came to the reception at Aranjuez, and
then promptly returned to the capital, leaving the Queen with her
trinity of Bulwer, Serrano, and Salamanca. General Salamanca was
at last sent by the King to Aranjuez to advise Isabella to return, but
she would not accept the condition of a change in the Serrano
position.
This refusal made the King decline to assist at the reception of
the Pope’s Nuncio at Aranjuez, and he was forbidden to return to the
royal Palace of Madrid.
Benavides, a courtier, anxious to heal this unhappy division in the
Royal Family, came to Francisco, and said:[16]
“This separation cannot go on; it is not good for the Queen or for
Your Majesty.”
[16] “Estafeta del Palacio Real,” Bermejo, vol. ii.
“That I can understand,” returned the King; “but she has chosen
to outrage my dignity as husband, and this when my demands are
not exaggerated. I know that Isabelita does not love me, and I
excuse her, because I know that our union was only for State
reasons, and not from inclination; and I am the more tolerant as I,
too, was unable to give her any affection myself. I have not objected
to the course of dissimulation, and I have always shown myself
willing to keep up appearances to avoid this disgraceful break; but
Isabelita, either from being more ingenuous or more vehement than I
am, could not fulfil this hypocritical duty—this sacrifice for the good
of the nation. I married because I had to marry, because the position
of King is flattering. I took the part, with its advantages. I have no
right to throw away the good fortune which I gained from the
arrangement. So I made up my mind to be tolerant, if they were
equally so with me, and I was never upset at the presence of a
favourite.”
Here the King was interrupted by Benavides saying:
“Allow me, Sire, to observe one thing. That which you now say
with regard to tolerance of a favourite is not in accordance with your
present line of conduct, for do you not demand the withdrawal of
General Serrano before agreeing to the reconciliation we are
asking?”
Then, with a singular calmness, the King returned:
“I do not deny that this Serrano is the main drawback to an
agreement with Isabelita, for the dismissal of the favourite would be
immediately followed by the reconciliation desired by my wife; but I
would have tolerated him, I would have exacted nothing, if he had
not hurt me personally by insulting me with unworthy names, failing
in respect to me, and not giving me proper consideration—and
therefore I hate him. He is a little Godoy, who has not known how to
behave; for he at least got over Charles IV. before rising to the
favour of my grandmother.”
The Minister of the Government listened with astonishment to the
King’s words. Don Francisco saw it, and continued:
“The welfare of fifteen million people demands this and other
sacrifices. I was not born for Isabelita, nor Isabelita for me, but the
country must think the contrary. I will be tolerant, but the influence of
Serrano must cease, or I will not make it up.”
Benavides replied that the Ministry deplored this unhappy
“influence,” which was getting burdensome to the Queen herself; but
Serrano had such a fatal ascendancy everywhere, and had won over
to his side the opposing elements, that any sudden step to put an
end to the evil would result in deplorable consequences for the
nation. “However, the Ministry has decided to get rid of this
pernicious influence,” continued Benavides. “It is seeking a way to
do so without a collision and its consequences; and one of the things
which would help to this course of the Cabinet would be the
immediate reconciliation of Your Majesties, as the preliminary to the
other steps which will lead to Serrano’s overthrow.”
The King refused. He said that his dignity demanded the
withdrawal of the “influence.” Fresh evident proofs had been given
that this hateful man was the cause of the Queen’s separation from
him, and therefore he was not inclined to go back from his word
about him.
So Pacheco and all the other Ministers, excepting Salamanca,
determined to resign if Serrano did not retire from the Court.
Benavides and Pacheco were among the deputation who
petitioned the favourite to agree to this step, but it was in vain. The
Ministers went backwards and forwards to La Granja without gaining
their purpose. Finally, in pursuance of the Pope’s advice, the Queen
decided to return to Madrid; and Salamanca, as Prime Minister, went
to the Escorial to report the fact to Bulwer.