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 Contents
CHAPTER 16 What Happens When Products Are Completed and Sold?    89
Transferring Costs to Finished Goods Inventory    90
Transferring Costs to Cost of Goods Sold    90
Introduction to Managerial Accounting    27
How Is the Manufacturing Overhead Account Adjusted?    91
Why Is Managerial Accounting Important?    28 At the End of the Period—Adjusting for Overallocated and
Managers' Role in the Organization    29 Underallocated Overhead    91
Managerial Accounting Functions    30 Summary of Journal Entries    93
Ethical Standards of Managers    31 Cost of Goods Manufactured and Cost of Goods Sold    95
How Are Costs Classified?    33 How Do Service Companies Use a Job Order Costing
Manufacturing Companies    33 System?   97
Direct and Indirect Costs    34
■■Review   99
Manufacturing Costs    34
Prime and Conversion Costs    35 ■■Assess Your Progress    105
Product and Period Costs    36 ■■Critical Thinking    125
How Do Manufacturing Companies Prepare Financial
Statements?   38
Balance Sheet    38
CHAPTER 18
Income Statement    38 Process Costing    129
Product Costs Flow Through a Manufacturing Company    39 How Do Costs Flow Through a Process Costing System?    130
Calculating Cost of Goods Manufactured    40 Job Order Costing Versus Process Costing    130
Calculating Cost of Goods Sold    42 Flow of Costs Through a Process Costing System    131
Flow of Costs Through the Inventory Accounts    43 What Are Equivalent Units Of Production, and How Are
Using the Schedule of Cost of Goods Manufactured to Calculate Unit They Calculated?    134
Product Cost    43 Equivalent Units of Production    135
What Are Business Trends That Are Affecting Managerial How Is a Production Cost Report Prepared For the First
Accounting?   45 Department?   136
Shift Toward a Service Economy    45 Production Cost Report—First Process—Assembly Department    137
Global Competition    45
Time-Based Competition    45
How Is a Production Cost Report Prepared for Subsequent
Total Quality Management    45 Departments?   143
The Triple Bottom Line    46 Production Cost Report—Second Process—Cutting Department    143
What Journal Entries Are Required in a Process Costing
How Is Managerial Accounting Used In Service and
System?   150
Merchandising Companies?    47
Transaction 1—Raw Materials Purchased    150
Calculating Cost per Service    47
Transaction 2—Raw Materials Used in Production    151
Calculating Cost per Item    47
Transaction 3—Labor Costs Incurred    151
■■Review   48 Transaction 4—Additional Manufacturing Costs Incurred    151
■■Assess Your Progress    52 Transaction 5—Allocation of Manufacturing Overhead    152
■■Critical Thinking    71 Transaction 6—Transfer from the Assembly Department to the
Cutting Department    152
Transaction 7—Transfer from Cutting Department to Finished Goods

CHAPTER 17 Inventory   152

Transaction 8—Puzzles Sold    152
Job Order Costing    75 Transaction 9—Adjust Manufacturing Overhead    153
How Do Manufacturing Companies Use Job Order and How Can the Production Cost Report Be Used to Make
Process Costing Systems?    76 Decisions?   154
Job Order Costing    76 APPENDIX 18A: Process Costing: First-In, First-Out
Process Costing    77 Method    155
How Do Materials and Labor Costs Flow Through the Job How Is a Production Cost Report Prepared Using the FIFO
Order Costing System?    77 Method?  156
Materials   79 Comparison of Weighted-Average and FIFO Methods   164
Labor   82
■■Review   165
How Do Overhead Costs Flow Through the Job Order ■■Assess Your Progress    173
Costing System?    85
■■Critical Thinking    193
Before the Period—Calculating the Predetermined Overhead
Allocation Rate    86
During the Period—Allocating Overhead    87

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 CHAPTER 19 CHAPTER 20
Cost Management Systems: Activity-Based, Just-in- Cost-Volume-Profit Analysis    255
Time, and Quality Management Systems    196 How Do Costs Behave When There Is a Change in
How Do Companies Assign and Allocate Costs?    197 Volume?   256
Single Plantwide Rate    198 Variable Costs    256
Multiple Department Rates    200 Fixed Costs    257
Mixed Costs    259
How Is an Activity-Based Costing System Developed?    204
Step 1: Identify Activities and Estimate Their Total Indirect Costs    205 What Is Contribution Margin, and How Is It Used to
Step 2: Identify the Allocation Base for Each Activity and Estimate the Compute Operating Income?    263
Total Quantity of Each Allocation Base    206 Contribution Margin    263
Step 3: Compute the Predetermined Overhead Allocation Rate for Unit Contribution Margin    263
Each Activity    207 Contribution Margin Ratio    264
Step 4: Allocate Indirect Costs to the Cost Object    208 Contribution Margin Income Statement    264
Traditional Costing Systems Compared with ABC Systems    209 How Is Cost-Volume-Profit (CVP) Analysis Used?    265
How Can Companies Use Activity-Based Management to Assumptions   265
Make Decisions?    210 Breakeven Point—Three Approaches    265
Pricing and Product Mix Decisions    210 Target Profit    267
Cost Management Decisions    211 CVP Graph—A Graphic Portrayal    269
How Can Activity-Based Management Be Used in Service How Is CVP Analysis Used for Sensitivity Analysis?    270
Companies?   213 Changes in the Sales Price    270
How Do Just-in-Time Management Systems Work?    216 Changes in Variable Costs    271
Just-in-Time Costing    218 Changes in Fixed Costs    271
Recording Transactions in JIT    218 Using Sensitivity Analysis    272
Cost Behavior Versus Management Behavior    273
How Do Companies Manage Quality Using a Quality
Management System?    221 What Are Some Other Ways CVP Analysis Can Be Used?    274
Quality Management Systems    222 Margin of Safety    274
The Four Types of Quality Costs    222 Operating Leverage    275
Quality Improvement Programs    223 Sales Mix    277
■■Review   225 ■■Review   280
■■Assess Your Progress    231 ■■Assess Your Progress    287
■■Critical Thinking    251 ■■Critical Thinking    304
■■Comprehensive Problem For Chapters 16–20    305

8 Contents

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 CHAPTER 21 CHAPTER 22
Variable Costing    310 Master Budgets    351
How Does Variable Costing Differ from Absorption Why Do Managers Use Budgets?    352
Costing?   311 Budgeting Objectives    352
Absorption Costing    311 Budgeting Benefits    353
Variable Costing    311 Budgeting Procedures    354
Comparison of Unit Product Costs    312 Budgeting and Human Behavior    354
How Does Operating Income Differ Between Variable What Are the Different Types of Budgets?    355
Costing and Absorption Costing?    313 Strategic and Operational Budgets    355
Units Produced Equal Units Sold    314 Static and Flexible Budgets    356
Units Produced Are More Than Units Sold    315 Master Budgets    356
Units Produced Are Less Than Units Sold    317 How Are Operating Budgets Prepared for a Manufacturing
Summary   318 Company?   358
How Can Variable Costing Be Used for Decision Making in a Sales Budget    359
Manufacturing Company?    320 Production Budget    360
Setting Sales Prices    321 Direct Materials Budget    361
Controlling Costs    321 Direct Labor Budget    362
Planning Production    321 Manufacturing Overhead Budget    363
Analyzing Profitability    321 Cost of Goods Sold Budget    364
Analyzing Contribution Margin    324 Selling and Administrative Expense Budget    365
Summary   325 How Are Financial Budgets Prepared for a Manufacturing
How Can Variable Costing Be Used for Decision Making in a Company?   366
Service Company?    326 Capital Expenditures Budget    366
Operating Income    326 Cash Budget    366
Profitability Analysis    327 Budgeted Income Statement    374
Contribution Margin Analysis    328 Budgeted Balance Sheet    375
■■Review   330 How Are Operating Budgets Prepared for a Merchandising
■■Assess Your Progress    334 Company?   377
Sales Budget    377
■■Critical Thinking    347
Inventory, Purchases, and Cost of Goods Sold Budget    379
Selling and Administrative Expense Budget    379
How Are Financial Budgets Prepared for a Merchandising
Company?   380
Capital Expenditures Budget    380
Cash Budget    381
Budgeted Income Statement    385
Budgeted Balance Sheet    386
How Can Information Technology Be Used in the Budgeting
Process?   388
Sensitivity Analysis    388
Budgeting Software    388
■■Review   389
■■Assess Your Progress    396
■■Critical Thinking    429

Contents 9

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 CHAPTER 23
Flexible Budgets and Standard Cost
Systems   433
How Do Managers Use Budgets to Control Business
Activities?   435
Performance Reports Using Static
Budgets   435
Performance Reports Using Flexible
Budgets   436
Why Do Managers Use a Standard Cost System to Control
Business Activities?    440
Setting Standards    441
Standard Cost System Benefits    443
Variance Analysis for Product Costs    443
How Are Standard Costs Used to Determine Direct Materials
and Direct Labor Variances?    445
Direct Materials Variances    446
Direct Labor Variances    448
How Are Standard Costs Used to Determine Manufacturing
Overhead Variances?    450
Allocating Overhead in a Standard Cost
System   451
Variable Overhead Variances    451
Fixed Overhead Variances    453
What Is the Relationship Among the Product Cost
Variances, And Who Is Responsible for
Them?   456
Variance Relationships    457
Variance Responsibilities    458
How Do Journal Entries Differ in a Standard Cost
System?   459
Journal Entries    459
Standard Cost Income Statement    463
■■Review   465
■■Assess Your Progress    473
■■Critical Thinking    488
10 Contents
A01_NOBL6260_06_GE_FM.indd 10
CHAPTER 24
Responsibility Accounting and Performance
Evaluation   492
Why Do Decentralized Companies Need Responsibility
Accounting?   493
Advantages of Decentralization    493
Disadvantages of Decentralization    494
Responsibility Accounting    495
What Is A Performance Evaluation System, and How Is It
Used?   498
Goals of Performance Evaluation Systems    498
Limitations of Financial Performance Measurement    499
The Balanced Scorecard    499
How Do Companies Use Responsibility Accounting to
Evaluate Performance in Cost, Revenue, and Profit
Centers?   502
Controllable Versus Noncontrollable Costs    502
Responsibility Reports    503
How Does Performance Evaluation in Investment Centers
Differ from Other Centers?    507
Return on Investment (ROI)    508
Residual Income (RI)    511
Limitations of Financial Performance Measures    512
How Do Transfer Prices Affect Decentralized
Companies?   514
Objectives in Setting Transfer Prices    514
Setting Transfer Prices    515
■■Review   517
■■Assess Your Progress    523
■■Critical Thinking    535
■■Comprehensive Problem for Chapters 22–24   535
18/05/2018 14:11
 CHAPTER 25
Short-Term Business Decisions    541
How Is Relevant Information Used to Make Short-Term
Decisions?   542
Relevant Information    542
Relevant Nonfinancial Information    543
Differential Analysis    543
How Does Pricing Affect Short-Term Decisions?    545
Setting Regular Prices    545
Special Pricing    549
How Do Managers Decide Which Products to
Produce and Sell?    552
Dropping Unprofitable Products and Segments    552
Product Mix    556
Sales Mix    559
How Do Managers Make Outsourcing and Processing
Further Decisions?    560
Outsourcing   560
Sell or Process Further    564
■■Review   567
■■Assess Your Progress    574
■■Critical Thinking    590
A01_NOBL6260_06_GE_FM.indd 11
CHAPTER 26
Capital Investment Decisions    594
What Is Capital Budgeting?    595
The Capital Budgeting Process    595
Focus on Cash Flows    597
How Do the Payback and Accounting Rate of Return
Methods Work?    599
Payback   599
Accounting Rate of Return (ARR)    602
What Is the Time Value of Money?    605
Time Value of Money Concepts    606
Present Value of a Lump Sum    608
Present Value of an Annuity    609
Present Value Examples    609
Future Value of a Lump Sum    611
Future Value of an Annuity    611
How Do Discounted Cash Flow Methods Work?    612
Net Present Value (NPV)    612
Internal Rate of Return (IRR)    617
Comparing Capital Investment Analysis Methods    620
Sensitivity Analysis    621
Capital Rationing    624
■■Review   625
■■Assess Your Progress    631
■■Critical Thinking    644
■■Comprehensive Problem for Chapters 25 and 26   645
APPENDIX A— Present Value Tables and Future Value Tables    A-1
APPENDIX B— Accounting Information Systems    B-1
APPENDIX C— The Statement of Cash Flows    C-1
APPENDIX D— Financial Statement Analysis    D-1
GLOSSARY  G-1
INDEX  I-1
PHOTO CREDITS  P-1
Contents 11
18/05/2018 14:11
 Changes to This Edition
General
Revised end-of-chapter short exercises, exercises, problems, continuing problems, comprehensive problems, and critical
thinking cases.
NEW! Using Excel. This end-of-chapter problem introduces students to Excel to solve common accounting problems as they would
in the business environment.
NEW! Tying It All Together feature ties together key concepts from the chapter using the company highlighted in the chapter opener.
The in-chapter box feature presents scenarios and questions that the company could face and focuses on the decision-making
process. The end-of-chapter business case helps students synthesize the concepts of the chapter and reinforce critical thinking.
NEW! A Continuing Problem starts in Chapter 1 and runs through the financial chapters. The managerial chapters’ continuing prob-
lem has been revised for this edition and emphasizes the relevant topics for that chapter using a continuous company.

Chapter 16
Expanded the discussion of managerial accounting to include manager’s role in the organization and managerial accounting
­functions.
Clarified and expanded the discussion of how companies classify costs used in managerial accounting.
Revised the discussion on manufacturing cost flows, including better explanation of how cost of goods manufactured and cost of
goods sold are calculated.
Expanded discussion on business trends that are affecting managerial accounting.

Chapter 17
Expanded the discussion on cost accounting systems, including why companies choose either process or job-order costing.
Clarified the discussion on the allocation and adjustment of manufacturing overhead.

Chapter 18
REVISED! For consistency throughout the chapter, all company examples now use the same company, Puzzle Me, to better
­understand how costs flow through a process costing system and are reflected on the production cost report.
Expanded and clarified discussion on equivalent units of production.
REVISED! The discussion on preparing a production cost report was split into two learning objectives (first department and
­subsequent departments) allowing faculty to omit the discussion on subsequent departments.
REVISED! Discussion on preparing a production cost report for the first department now realistically reflects beginning inventory.
Updated the discussion on how the weighted-average method is different than the FIFO method when preparing the production
cost report.

Chapter 19
Clarified the differences between the use of a single plantwide rate versus a multiple department rate when allocating overhead.
Expanded the discussion of how service companies can use activity-based management.

Chapter 20
Moved discussion of breakeven point before coverage of target profit for better student understanding.
Clarified the high-low method when determining a company’s variable and fixed costs.
NEW! Discussion on how sensitivity analysis could be used and the differences between predicted cost behavior versus actual man-
agement behavior.

Chapter 21
Expanded discussion on the differences between absorption and variable costing and the impact on operating income.

12

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 Chapter 22
Expanded discussion benefits of budgets, including benchmarking.
NEW! Added discussion on types of budgets, including participative, zero-based, and continuous budgets.
Moved the coverage of merchandising budgets from the appendix into the chapter. This allows faculty to choose to cover both
manufacturing and merchandising budgets or either. Each section is developed on a stand-alone basis.
Clarified the steps involved in the different budgets for better student understanding.

Chapter 23
Expanded the discussion on performance reports using static budgets, including advantages and disadvantages.

Chapter 26
NEW! Added discussion on future value, including determining the future value of a lump sum and of an annuity.

Appendix C
Modified the wording in Changes to Current Assets and Current Liabilities section of preparing the statement of cash flows, indirect
method, to emphasize adjustments are made to net income to convert from accrual basis to cash basis.

Appendix D
Rearranged the liquidity ratios from most stringent to least stringent (cash ratio, acid-test ratio, current ratio).
NEW! Added problem (both A and B series) that has students complete a trend analysis and ratios to analyze a company for its
investment potential.

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13

A01_NOBL6260_06_GE_FM.indd 13 18/05/2018 14:11

 Financial & Managerial Accounting . . .
Expanding on Proven Success
Accounting Cycle Tutorial
Pearson MyLab Accounting’s interactive tutorial helps
students ­master the ­Accounting Cycle for early and con-
tinued success in the Introduction to Accounting course.
The tutorial, accessed by computer, smartphone, or tab-
let, ­provides students with brief explanations of each
concept of the Accounting Cycle through engaging, in-
teractive ­activities. Students are immediately ­assessed on
their understanding and their performance is recorded in
the Pearson MyLab Accounting Gradebook. Whether
the ­Accounting Cycle Tutorial is used as a remediation
self-study tool or course assignment, students have yet
another ­resource within Pearson MyLab Accounting to
help them be successful with the accounting cycle.

NEW!
ACT Comprehensive Problem
The A­ ccounting Cycle Tutorial now includes a comprehensive p ­ roblem that a­ llows students to work with the same
set of transactions throughout the accounting cycle. The comprehensive problem, which can be assigned at the beginning or
the end of the full cycle, reinforces the lessons learned in the a­ ccounting cycle tutorial activities by emphasizing the connec-
tions between the accounting cycle concepts.

Study Plan
The Study Plan acts as a tutor, providing personalized recommendations for each of your students based on his or her abil-
ity to master the learning objectives in your course. This allows students to focus their study time by pinpointing the precise
areas they need to review, and allowing them to use customized practice and learning aids–such as videos, eText, tutorials, and
more–to get them back on track. Using the report available in the Gradebook, you can then tailor course lectures to prioritize
the content where students need the most support–­offering you better insight into classroom and individual performance.

Dynamic Study Modules

help students study effectively on their
own by continuously assessing their activ-
ity and performance in real time. Here’s
how it works: students complete a set of
questions with a unique answer format that
also asks them to indicate their confidence
level. Questions repeat until the student can
­answer them all correctly and confidently.
Once completed, Dynamic Study Mod-
ules explain the concept using materials
from the text. These are available as graded
­assignments prior to class, and accessible on
smartphones, tablets, and computers. NEW!
Instructors can now remove questions from
Dynamic Study Modules to better fit their
course. Available for select titles.

14

A01_NOBL6260_06_GE_FM.indd 14 18/05/2018 14:11

 Learning Catalytics
Learning Catalytics helps you generate class discussion,
customize your lecture, and promote peer-to-peer learning
with real-time analytics. As a student response tool, Learn-
ing Catalytics uses students’ smartphones, tablets, or lap-
tops to engage them in more interactive tasks and thinking.
• NEW! Upload a full PowerPoint® deck for easy cre-
ation of slide questions.
• Help your students develop critical thinking skills.
• Monitor responses to find out where your ­students are
struggling.
• Rely on real-time data to adjust your teaching strategy.
• Automatically group students for discussion, team-
work, and peer-to-peer learning.

Animated Lectures
These pre-class learning aids are available for every learning
objective and are professor-narrated PowerPoint summaries
that will help students prepare for class. These can be used
in an online or flipped classroom experience or simply to get
students ready for lecture.

Chapter Openers
Chapter openers set up the concepts to be covered in
the chapter using stories students can relate to. The
implications of those concepts on a company’s report-
ing and decision making processes are then discussed.

NEW! Tying It All Together

This feature ties together key concepts from the chapter using the company ­highlighted in the
chapter opener. The in-­chapter box f­eature presents scenarios and questions that the company could face
and focuses on the decision-making process. The end of chapter business case helps students synthesize
the concepts of the chapter and reinforce critical thinking. Cost-Volume-Profit Analysis 1139
Cost-Volume-Profit Analysis 1111

TYING IT ALL TOGETHER > Tying It All Together Case 20-1

In the chapter opener, we introduced Best Buy Co., Inc. Best Buy
is a leading provider of technology products and services. Manag-
ers of retail companies like Best Buy have to make decisions about
which products to sell, how much to charge customers for those
products, and how to control costs so that the company earns a
profit that is acceptable to its investors. In 2015, Best Buy incurred
$711 million in advertising expenses for digital, print and television
advertisements and promotional events (Notes to Consolidated
Financial Statements, Note 1) and is transforming how it adver-
tises by moving to more digital and personalized marketing (Let-
ter to Stockholders). The company had $40,339 million in sales in
2015. Therefore, its advertising costs were less than 2% of sales
(+711 million / +40,339 million = 1.76%).
When advertising expenses are classified by behavior, are
they variable, fixed, or mixed costs?
Advertising expenses are fixed costs because they do not vary in
total when there is a change in sales volume.
When advertising expenses are classified by function, are
they product or period costs?
Advertising expenses are selling costs, part of the Selling and
Administrative Expenses, which are period costs.
Before you begin this assignment, review the Tying It All Together feature in the chapter.
What would most likely happen if Best Buy increased its
advertising? Best Buy Co., Inc. is a leading provider of technology products. Customers can shop at more than 1,700 stores or online. The
company is also known for its Geek Squad for technology services. Suppose Best Buy is considering a particular HDTV for a major
An increase in advertising will increase costs, which decreases
sales item for Black Friday, the day after Thanksgiving, known as one of the busiest shopping days of the year. Assume the HDTV
profits. However, if increased digital and personalized advertising
has a regular sales price of $900, a cost of $500, and a Black Friday proposed discounted sales price of $650. Best Buy’s 2015
also results in increased sales, which will increase profits, then the
Annual Report states that failure to manage costs could have a material adverse effect on its profitability and that certain elements
cost may be justified.
in its cost structure are largely fixed in nature. Best Buy, like most companies, wishes to maintain price competitiveness while
achieving acceptable levels of profitability. (Item 1A. Risk Factors.)
How might a marketing manager use CVP analysis
to make decisions about increasing or decreasing Requirements
advertising costs?
1. Calculate the gross profit of the HDTV at the regular sales price and at the discounted sales price.
The marketing manager will have to predict how increased
advertising will affect sales volume and complete a CVP analysis 2. Assume that during the November/December holiday season last year, Best Buy sold an average of 150 of this particular HDTV
to determine if the benefit resulting from the increased adver- per store. If the HDTVs are marked down to $650, how many would each store have to sell this year to make the same total
tising will be greater than the cost. A decrease in advertising gross profit as last year?
will most likely result in a decrease in sales. If customers are
3. Relative to Sales Revenue, what type of costs would Best Buy have that are fixed? What type of costs would be variable?
not as exposed to the Best Buy brand and are not as aware
of special deals, they may shop elsewhere. Also, if Best Buy
4. Because Best Buy stated that its cost structure is largely fixed in nature, what might be the impact on operating income if sales
decreases its advertising and its competitors do not, then cus-
decreased? Does having a cost structure that is largely fixed in nature increase the financial risk to a company? Why or why not?
tomers may become more aware of the competitors and choose
to shop there. As with the decision to increase advertising, the 5. In the Tying It All Together feature in the chapter, we looked at the cost of advertising. Is advertising a fixed or variable cost? If
marketing manager will complete a CVP analysis to determine if the company has a small margin of safety, how would increasing advertising costs affect Best Buy’s operating income? What
the cost savings outweighs the profits lost due to the decrease
would be the effect of decreasing advertising costs?
in sales.

> Decision Case 20-1

Try It!
Steve and Linda Hom live in Bartlesville, Oklahoma. Two years ago, they visited
Thailand. Linda, a professional chef, was impressed with the cooking methods and the 15
A furniture manufacturer specializes in wood tables. The tables sell for $100 per unit and incur $40 per unit in variable costs. The
company has $6,000 in fixed costs per month. Expected sales are 200 tables per month.
17. Calculate the margin of safety in units.
18. Determine the degree of operating leverage. Use expected sales.
19. The company begins manufacturing wood chairs to match the tables. Chairs sell for $50 each and have variable costs of $30.
The new production process increases fixed costs to $7,000 per month. The expected sales mix is one table for every four
chairs. Calculate the breakeven point in units for each product.
Check your answers online in MyAccountingLab or at http://www.pearsonhighered.com/Horngren.
A01_NOBL6260_06_GE_FM.indd 15
spices used in Thai food. Bartlesville does not have a Thai restaurant, and the Homs
are contemplating opening one. Linda would supervise the cooking, and Steve would
leave his current job to be the maître d’. The restaurant would serve dinner Tuesday
through Saturday.
Steve has noticed a restaurant for lease. The restaurant has seven tables, each
of which can seat four. Tables can be moved together for a large party. Linda is
planning on using each table twice each evening, and the restaurant will be open 50
weeks per year.
The Homs have drawn up the following estimates:
18/05/2018 14:11
CHA

Average revenue, including beverages and desserts $ 45 per meal

 Effect on the Accounting Equation
Next to every journal entry in both financial and managerial chapters, these illustrations help
reinforce the connections between recording transactions and the effect those transactions have
on the accounting equation.

Instructor Tips & Tricks

Found throughout the text, these handwritten notes mimic the experience of having an experi-
enced teacher walk a student through concepts on the “board.” Many include mnemonic devices
or examples to help students remember the rules of accounting.

Common Questions, Answered

Our authors have spent years in the classroom answering students’ questions and have found
patterns in the concepts or rules that consistently confuse students. These commonly asked
questions are located in the margin of the text next to where the answer or clarification can be
found highlighted in purple text.

16

A01_NOBL6260_06_GE_FM.indd 16 18/05/2018 14:11

 $28,000

This is another compound entry that may be confusing when you

look at the effects on the accounting equation. Let’s include the
amounts to make it easier to understand:

Ac Lc + ET
WIPc Wages MOHc
=
Payablec
169,000 197,000 + (28,000)

Try It! Boxes Remember that an increase in Manufacturing Overhead causes

a decrease in equity.
Found after each learning objective, Try Its! give students opportunities to apply the concept they’ve
just learned by completing an accounting problem. Links to these exercises appear throughout the
We have
eText, allowing students to practice now accounted
in Pearson MyLabfor the direct and indirect
Accounting materials
without costs and labor costs; it is
interruption.
time to take a closer look at additional indirect costs.

Try It!
Record the following journal entries for Smith Company:
6. Purchased raw materials on account, $10,000.
7. Used $6,000 in direct materials and $500 in indirect materials in production.
8. Incurred $8,000 in labor costs, of which 80% was direct labor.
Check your answers online in Pearson MyLab Accounting or at http://www.pearsonglobaleditions.com/Sitemap/
Horngren/.

For more practice, see Short Exercises S17-2 through S17-4. Pearson MyLab Accounting

Try It! Solution Videos IFRS

Author-recorded and accompanying Try It! Exercises, these videos walk Information on IFRS provides guidance
students through the problem and the solution. on how IFRS differs from U.S. GAAP
throughout the financial chapters.
930 chapter 17

To summarize, the total costs assigned and allocated to Client 367 are as follows:

Direct labor: 14 hours * $50 per hour $ 700

Indirect costs: 14 hours * $30 per hour 420
Total costs $ 1,120

As you can see from the above example, just like a manufacturing company, a service
company can use a job order cost system to assign direct costs and allocate indirect costs
to jobs.
Now that the service company has a good estimate for total job costs, it is better pre-
pared to make pricing decisions. The total hourly rate for the company is $80, which is $50
per hour for direct labor plus $30 per hour for indirect costs. The firm can use cost-plus
pricing to set the rate charged to clients. For example, if the firm desires a profit equal to
75% of the firm’s cost, then the price would be calculated as follows:
Decision Boxes Markup = Total cost * Markup percentage
This feature provides common questions and potential
= $80 per solutions
hour * 75% business owners face. Students
= $60 per hour

are asked to determine the course of actionPrice

they would
= Total take
cost + based on concepts covered in the
Markup
= $80 per hour + $60 per hour = $140 per hour
chapter and are then given potential solutions.
Based on the above calculations, the firm should charge clients $140 per hour.

DECISIONS
What should the company charge?
Refer to the information for the service company example, Walsh
Associates. Assume Jacob Walsh desires a profit equal to 50% of the
firm’s cost. Should Walsh consider only the direct costs when mak-
ing pricing decisions? How much should the firm bill Client 367?
Solution
Walsh should consider more than just the direct labor costs
when determining the amount to charge his clients. Client 367
incurred $700 in direct costs. At a 50% markup, Walsh would add
$350 ($700 * 50%) and charge the client $1,050 ($700 + $350).
That means Walsh would not cover the full cost of providing service
to the client. The loss on the job would be $70 ($1,050 - $1,120).
He left out the indirect costs. The markup should be 50% of
the total cost, $560 ($1,120 * 50%). The amount charged to
the client would be $1,680, which would generate a profit of
$560 ($1,680 - $1,120).

Try It!

Wesson Company is a consulting firm. The firm expects to have $45,000 in indirect costs during the year and bill customers for 17
6,000 hours. The cost of direct labor is $75 per hour.
16. Calculate the predetermined overhead allocation rate for Wesson using estimated billable hours for the allocation base.
17. Wesson completed a consulting job for George Peterson and billed the customer for 15 hours. What was the total cost of
the consulting job?
18. If Wesson wants to earn a profit equal to 60% of the cost of a job, how much should the company charge Mr. Peterson?

Check your answers online in MyAccountingLab or at http://www.pearsonhighered.com/Horngren.

A01_NOBL6260_06_GE_FM.indd 17 18/05/2018 14:11
 880 chapter 16

REVIEW
> Things You Should Know Things You Should Know
1. Why is managerial accounting important? Provides students with a brief review of each
■ Managerial accounting focuses on providing information for internal decision learning objective presented in a question
makers.
■ Managerial accounting helps managers plan, direct, control, and make decisions about
and answer format.
the business.

2. How are costs classified?

Manufacturing companies track costs using three inventory accounts: Raw Materials
CHAPTER 16

Inventory, Work-in-Process Inventory, and Finished Goods Inventory.

■ Direct costs such as direct materials and direct labor can be easily and cost-effectively
traced directly to a cost object, whereas indirect costs such as indirect materials and
indirect labor cannot be easily or cost-effectively traced to cost objects.
■ Manufacturing companies can classify product costs into three distinct categories:
direct materials, direct labor, and manufacturing overhead.
• Prime costs are direct materials and direct labor.
• Conversion costs are direct labor and manufacturing overhead.
304 chapter 20
■ Product costs are all costs (direct materials, direct labor, and manufacturing overhead)
incurred in the manufacture of final products. Product costs are first recorded as

904 chapter 16 ■
inventory and not expensed until the product is sold.
CRITICAL THINKING
Period costs are all costs not considered product costs, such as selling and administra-
tive costs. Period costs are expensed in the accounting period incurred.

NEW!
Using Excel
3. How do manufacturing companies prepare financial statements?
> Using Excel
P
­ roblems
d. Complete the amounts to the right. Use the Excel function SUM to sum amounts on the schedule.
■ P20-47 Using Excel for cost-volume-profit (CVP) analysis
Manufacturing companies list the three inventory accounts (Raw Materials Inventory,
e. Format the cells requiring dollar signs.Work-in-Process Inventory, and Finished Goods Inventory) on the balance
This end of chapter problem intro­duces sheet.
Download an Excel template for this problem online in Pearson MyLab Accounting or at http://www.pearsonglobaleditions.com/
Sitemap/Horngren/.
f. Format underlines or double underlines Theasincome
needed.statement for a manufacturing company involves the calculation of cost
g. Boldface the total.
students ■
to Excel to solve c­ommon
of goods manufactured and cost of goods sold. The Oceanside Garden Nursery buys flowering plants in four-inch pots for $1.00 each and sells them for $2.50 each. Management
budgets monthly fixed costs of $2,100 for sales volumes between 0 and 5,000 plants.
3. ­accounting
Using the results from Requirement 2, calculate
■ theproblems
The calculation
cost of
percost asgoods
unitoffor they
goods wouldinvolves
manufactured
manufactured in three16,000
assuming steps. units were manufac-
Requirements
tured. Use the blue shaded areas for inputs. Use a formula to calculate the cost per unit.
the business environment. Students
Step 1. Calculate direct materials used. Direct Materials Used 1. = Beginning Direct Mate-
Use the contribution margin approach to compute the company’s monthly breakeven point in units.
4. Complete the Cost of Goods Sold schedule. rialsBeginning Finished
+ Purchases Goods
of Direct had 500
Materials units that
(including had aIn)cost
Freight of $0.98
-2.Ending each.Materials.
Ending Fin-
Use theDirect
ished Goods Inventory had 700will units. work from a template that will aid contribution margin ratio approach to compute the breakeven point in sales dollars.

a. Complete the heading. them Step in solving themanufacturing

2. Calculate total problemcostsrelated incurred during3.theUse theTotal
year. contribution
Manufac-margin approach to compute the monthly sales level (in units) required to earn a target operating income of
$5,000.
turing Costs Incurred during the Year = Direct Materials Used + Direct Labor +
b. Using the results from Requirement 3, calculate cost of goods sold assuming FIFO inventory costing is used.
to accountingManufacturingconcepts
Overhead. taught in the 4. Prepare
Create
a graph of the company’s CVP relationships. Include the sales revenue line, the fixed cost line, and the total cost line.
c. To select the correct report caption, click in the cell. A drop down arrow will appear to the right. Click thea arrow
chart title
andand labelto
select the axes.
appropriate caption from the ­chapter. StepEach
alphabetical chapter
3. Calculate
list. cost of focuses on dif-
goods manufactured. Cost of Goods Manufactured =
CHAPTER 16

Beginning Work-in-Process Inventory + Total Manufacturing

Goods Sold. Costs Incurred during
d. Complete the amounts to the ferent Excel
right. Use
the Year -skills.
the Excel function SUM to derive the
Ending Work-in-Process Inventory.
Cost of
e. Format the cells requiring dollar signs.
Cost of Goods Sold = Beginning Finished Goods Inventory + Cost of Goods Man-
f. Format underlines or double underlines
■
as needed.
ufactured - Ending Finished Goods Inventory.
> Continuing Problem
g. Boldface the total.
P20-48 Computing breakeven sales and sales needed to earn a target profit;

End-of-Chapter Continuing and Comprehensive Problems performing sensitivity analysis

This problem continues the Piedmont Computer Company situation from Chapter 19.
Piedmont Computer Company manufactures personal computers and tablets. Based
Continuing Problem —The
on the latest information from the cost accountant, using the current mana-
sales mix, the
> Continuing Problem NEW! sales price per unit is $750 and the weighed-average variable cost
weighted-average
M16_HORN6833_06_SE_C16.indd 880 per unit is $450. The company does not expect the sales mix to vary for the nexthas
12/1/16 2:11 PM gerial chapters’ continuing problem year.
P16-42 Average fixed costs per month are $156,000.
been revised for this edition and emphasizes the
This is the first problem in a sequence of problems for Piedmont Computer Company, Requirements
relevant topics for that chapter using a continuous
a manufacturer of personal computers and tablets. During its first month of manufac- 1. What is the number of units that must be sold each month to reach the
turing, Piedmont Computer Company incurred the following manufacturing costs: company.
breakeven point?
2. If the company currently sells 945 units per month, what is the margin of safety in
Balances: Beginning Ending units and dollars?
3. If Piedmont Computer Company desires to make a profit of $15,000 per month,
CHAPTER 20

Direct Materials $ 10,500 $ 9,700

how many units must be sold?
Work-in-Process Inventory 0 17,000 4. Piedmont Computer Company thinks it can restructure some costs so that fixed
Finished Goods Inventory 0 31,000 costs will be reduced to $90,000 per month, but the weighted-average variable cost
per unit will increase to $525 per unit. What is the new breakeven point in units?
Other information: Does this increase or decrease the margin of safety? Why or why not?
Direct materials purchases $ 16,000
Plant janitorial services 500
Sales salaries expense 10,000
Delivery expense 1,600
Sales revenue 1,100,000
Utilities for plant 16,000
Rent on plant 9,000
Customer service hotline costs 19,000
Direct labor 210,000

Prepare a schedule of cost of goods manufactured for Piedmont Computer Company

for the month ended January 31, 2020.
18

M16_HORN6833_06_SE_C16.indd 904 12/1/16 2:11 PM

A01_NOBL6260_06_GE_FM.indd 18 18/05/2018 14:11

 Cost-Volume-Profit Analysis 1137

Comprehensive Problem for
Chapters 16–20—Covers fundamental
managerial accounting concepts: job order
costing, process costing, cost management
systems, and cost-volume-profit analysis.
Comprehensive Problem for
Chapters 22–24—Covers planning and
control decisions for a manufacturing com-
pany, including a master budget, flexible
budget, variance analysis, and performance
evaluation.
Comprehensive Problem for
Chapters 25–26—Covers decision mak-
ing, both short-term business decisions and
capital budgeting decisions.
COMPREHENSIVE PROBLEM
> Comprehensive Problem for Chapters 16–20
The Jacksonville Shirt Company makes two types of T-shirts: basic and custom. Basic
shirts are plain shirts without any screen printing on them. Custom shirts are created
using the basic shirts and then adding a custom screen printing design.
The company buys cloth in various colors and then makes the basic shirts in
two departments, Cutting and Sewing. The company uses a process costing system
(weighted-average method) to determine the production cost of the basic shirts. In the
Cutting Department, direct materials (cloth) are added at the beginning of the process
and conversion costs are added evenly through the process. In the Sewing Depart-
ment, no direct materials are added. The only additional material, thread, is considered
an indirect material because it cannot be easily traced to the finished product. Conver-
sion costs are added evenly throughout the process in the Sewing Department. The
finished basic shirts are sold to retail stores or are sent to the Custom Design Depart-
ment for custom screen printing.
The Custom Design Department creates custom shirts by adding screen print-
ing to the basic shirt. The department creates a design based on the customer’s request
and then prints the design using up to four colors. Because these shirts have the cus-
tom printing added, which is unique for each order, the additional cost incurred is
determined using job order costing, with each custom order considered a separate job.
For March 2018, the Jacksonville Shirt Company compiled the following data for
the Cutting and Sewing Departments:
Department Item Amount Units

Cutting Beginning balance $ 0 0 shirts

Started in March 1,200 shirts
Direct materials added in March 1,920
Conversion costs 1,320

eText Completed and transferred to Sewing

Ending balance
???
0
1,200 shirts
0 shirts
The Pearson eText keeps students engaged in learning on their own time, while helping them
Sewing Beginning balance, transferred in, $1,350;
achieve greater conceptual understanding of course material. The conversion
worked costs,
examples,
$650 animations, $ 2,000 500 shirts

and interactive tutorials bring learning to life, and algorithmic practice

Transferredallows students to apply
in from Cutting ??? ???
Conversion costs added in March 1,196
the very concepts they are reading about. Combining resources Completedthat illuminate content with ac-

CHAPTER 20
and transferred to Finished Goods ??? 1,000 shirts
cessible self-assessment, MyLab with eText provides students with Ending a complete
balance, digital learning
60% complete ??? ???
experience—all in one place. For the same time period, the Jacksonville Shirt Company compiled the following data
And with the Pearson eText mobile app (available for
for the select
Custom titles)
Design students can now
Department:
access the eText and all of its functionality from their computer, Job
tablet, or mobile Printing
Quantity Design Fee
phone. Status
Because students’ progress is synced across all of their devices, 367 they400 can stopYeswhat 3they’re colors Complete
doing on one device and pick up again later on another one—without 368 breakingNotheir stride.
150 2 colors Complete
369 100 Yes 5 colors Complete
370 500 Yes 4 colors Complete

M20_HORN6833_06_SE_C20.indd 1137 11/24/16 2:16 PM

19

A01_NOBL6260_06_GE_FM.indd 19 18/05/2018 14:11

This page intentionally left blank
 Dear Colleague,

Thank you for taking the time to review Horngren’s Financial and Managerial Accounting. We are
excited to share our innovations with you as we expand on the proven success of our revision to
the Horngren franchise. Using what we learned from focus groups, market feedback, and our col-
leagues, we’ve designed this edition to focus on several goals.
First, we again made certain that the textbook, student resources, and instructor supplements
are clear, consistent, and accurate. As authors, we reviewed each and every component to ensure a
student experience free of hurdles. Next, through our ongoing conversations with our colleagues
and our time engaged at professional conferences, we confirmed that our pedagogy and content
represents the leading methods used in teaching our students these critical foundational topics.
Lastly, we concentrated on student success and providing resources for professors to create an
active and engaging classroom.
We are excited to share with you some new features and changes in this latest edition. First,
we have added a new Tying It All Together feature that highlights an actual company and addresses
how the concepts of the chapter apply to the business environment. A Using Excel problem has
also been added to every chapter to introduce students to using Excel to solve common accounting
problems as they would in the business environment. Chapter 5 (Merchandising Operations) has
been updated for the newly released revenue recognition standard. The managerial chapters went
through a significant review with a focus of clarifying current coverage and expanding on content
areas that needed more explanation.
We trust you will find evidence of these goals throughout our text, Pearson MyLab Account-
ing, eText, and in our many new media enhanced resources such as the Accounting Cycle Tutorial
with a new comprehensive problem and animated lectures. We welcome your feedback and com-
ments. Please do not hesitate to contact us at HorngrensAccounting@pearson.com or through
our editor, Lacey Vitetta, LaceyVitetta@pearson.com.

Tracie L. Miller-Nobles, CPA  Brenda Mattison, CMA  Ella Mae Matsumura, PhD

21

A01_NOBL6260_06_GE_FM.indd 21 18/05/2018 14:11

This page intentionally left blank
 Instructor and Student Resources
Each supplement, including the resources in Pearson MyLab Accounting, has been reviewed by the author team to ensure
accuracy and consistency with the text. Given their personal involvement, you can be assured of the high quality and ac-
curacy of all supplements.

For Instructors
Pearson MyLab Accounting
Online Homework and Assessment Manager: http://www.myaccountinglab.com
Instructor Resource Center: http://www.pearsonglobaleditions.com/Sitemap/Horngren/
For the instructor’s convenience, the instructor resources can be downloaded from the textbook’s catalog page
(http://www.pearsonglobaleditions.com/Sitemap/Horngren/) and Pearson MyLab Accounting. Available resources include
the following:
Online Instructor’s Resource Manual:
Course Content:
■■ Tips for Taking Your Course from Traditional to Hybrid, Blended, or Online
■■ Standard Syllabi for Financial Accounting (10-week & 16-week)
■■ Standard Syllabi for Managerial Accounting (10-week & 16-week)
■■ Sample Syllabi for 10- and 16-week courses
■■ “First Day of Class” student handouts include:
● Student Walk-Through to Set-up Pearson MyLab Accounting
● Tips on How to Get an A in This Class
Chapter Content:
■■ Chapter Overview
● Contains a brief synopsis and overview of each chapter.
■■ Learning Objectives
■■ Teaching Outline with Lecture Notes
● Combines the Teaching Outline and the Lecture Outline Topics, so instructors only have one document to review.
● Walks instructors through what material to cover and what examples to use when addressing certain items within the chapter.
■■ Handout for Student Notes
● An outline to assist students in taking notes on the chapter.
■■ Student Chapter Summary
● Aids students in their comprehension of the chapter.
■■ Assignment Grid
● Indicates the corresponding Learning Objective for each exercise and problem.
● Answer Key to Chapter Quiz
■■ Ten-Minute Quiz
● To quickly assess students’ understanding of the chapter material.
■■ Extra Critical Thinking Problems and Solutions
● Critical Thinking Problems previously found in the text were moved to the IRM so instructors can continue to use their
favorite problems.
■■ Guide to Classroom Engagement Questions
● Author-created element will offer tips and tricks to instructors in order to help them use the Learning Catalytic questions in
class.
Online Instructor’s Solutions Manual:
■■ Contains solutions to all end-of-chapter questions, short exercises, exercises, and problems.
■■ The Try It! Solutions, previously found at the end of each chapter, are now available for download with the ISM.
■■ Using Excel templates, solutions, and teaching tips.
■■ All solutions were thoroughly reviewed by the author team and other professors.

23

A01_NOBL6260_06_GE_FM.indd 23 18/05/2018 14:11

 Online Test Bank:
■■ Includes more than 3,900 questions, including NEW multi-level questions.
■■ Both conceptual and computational problems are available in true/false, multiple choice, and open-ended formats.
■■ Algorithmic test bank is available in Pearson MyLab Accounting.

PowerPoint Presentations:
Instructor PowerPoint Presentations:
■■ Complete with lecture notes.
■■ Mirrors the organization of the text and includes key exhibits.

Student PowerPoint Presentations:

■■ Abridged versions of the Instructor PowerPoint Presentations.
■■ Can be used as a study tool or note-taking tool for students.

Demonstration Problem PowerPoint Presentations:

■■ Offers instructors the opportunity to review in class the exercises and problems from the chapter using different companies and
numbers.
Clicker Response System (CRS) PowerPoint Presentations:
■■ 10 multiple-choice questions to use with a Clicker Response System.

Image Library:
■■ All image files from the text to assist instructors in modifying our supplied PowerPoint presentations or in creating their own
PowerPoint presentations.
Working Papers and Solutions:
■■ Available in Excel format.
■■ Templates for students to use to complete exercises and problems in the text.

For Students
Pearson MyLab Accounting

Online Homework and Assessment Manager: http://www.myaccountinglab.com

• Pearson eText • Working Papers
• Using Excel templates • Accounting Videos
• Animated Lectures • Student PowerPoint® Presentations
• Demo Docs • Accounting Cycle Tutorial
• Interactive Figures • Flash Cards

Student Resource Web site: http://www.pearsonglobaleditions.com/Sitemap/Horngren/

The book’s Web site contains the following:
• Working Papers
• Try It! Solutions: The solutions to all in-chapter Try Its! are available for download.
• Links to Target Corporation’s Annual Report and Kohl’s Corporation’s Annual Report

http://www.pearsonglobaleditions.com/Sitemap/Horngren/

24

A01_NOBL6260_06_GE_FM.indd 24 18/05/2018 14:11

Another random document with
no related content on Scribd:
flower from this wreath (there are eighteen of them) with verses in
honor of Julie, composed by a dozen and a half of very insipid poets.
This volume was sold some years ago to Madame D’Uzes, a
descendant of the family, when its cost amounted to nearly one
thousand francs per page.
As everything was singular at Rambouillet, so of course was the
wooing of Julie and her knight. It was very “long a-doing,” and we
doubt if in the years of restrained ardor, of fabulous constancy, of
reserve, and sad yet pleasing anguish, the lover ever dared to kiss
the hand of his mistress, or even to speak of marriage, but by a
diplomatic paraphrase.
The goddesses of Rambouillet entertained an eloquent horror of the
gross indelicacy of such unions, for which Molière has whipped them
with a light but cutting scourge. The lover, moreover, was a
Huguenot. What was he to do? Like a true knight he rushed to the
field, was the hero of two brilliant campaigns, and then wooed her as
knight of half-a-dozen new orders, marechal-du-camp, and Governor
of Alsatia. The nymph was still coy. The knight again buckled on his
armor, and in the mêlée at Dettingen was captured by the foe. After
a two months’ detention, he was ransomed by his mother, for two
thousand crowns. He re-entered Rambouillet lieutenant-general of
the armies of France, and he asked for the recompense of his
fourteen years of constancy and patience. Julie was shocked, for
she only thought how brief had been the period of their
acquaintance. At length the marquis made profession of Romanism,
and thereby purchased the double aid of the church and the throne.
The king, the queen, Cardinal Mazarin, and a host of less influential
members, besought her to relent, and the shy beauty at length
reluctantly surrendered. The marriage took place in 1645, and Julie
was then within sight of forty years of age. The young chevaliers and
wits had, you may be sure, much to say thereupon. The elder beaux
esprit looked admiringly; but a world of whispered wickedness went
on among them, nevertheless.
Montausier, for he now was duke and knight of the Holy Ghost,
became the reigning sovereign over the literary circle at Rambouillet,
during the declining years of Julie’s mother. Catherine died in 1665,
after a long retirement, and almost forgotten by the sons of those
whom she once delighted to honor. The most delicate and the most
difficult public employment ever held by the duke, was that of
governor to the dauphin. This office he filled with singular ability. He
selected Bossuet and Huet to instruct the young prince in the
theoretical wisdom of books, but the practical teaching was imparted
by himself. Many a morning saw the governor and his pupil issue
from the gilded gates of Versailles to take a course of popular study
among the cottages and peasantry of the environs.
The heart of the true knight was shattered by the death of Julie in
1671, at the age of sixty-four. He survived her nineteen years. They
were passed in sorrow, but also in continual active usefulness; and
when, at length, in 1690, the grave of his beloved wife opened to
receive him, Flechier pronounced a fitting funeral oration over both.
The daughter and only surviving child of this distinguished pair gave,
with her hand, the lordship of Rambouillet to the Duc d’Uzes,
“Chevalier de l’ordre du Saint Esprit.” The knightly family of
D’Angennes had held it for three centuries. It was in 1706 destined
to become royal. Louis XIV. then purchased it for the Count of
Toulouse, legitimatized son of himself and Madame de Montespan.
This count was knight and Grand Admiral of France, at the age of
five years. In 1704, he had just completed his twenty-fifth year. He is
famous for having encountered the fleet commanded by Rook and
Shovel, after the capture of Gibraltar, and for having what the
cautious Russian generals call, “withdrawn out of range,” when he
found himself on the point of being utterly beaten. He behaved
himself as bravely as any knight could have done; but the
government was not satisfied with him. Pontchartrain, the Minister of
Marine, recalled him, sent him to Rambouillet, and left him there to
shoot rabbits, and like Diocletian, raise cabbages.
His son and successor, who was the great Duke de Penthièvre,
commenced his knighthood early. He was even made Grand Admiral
of France before he knew salt water from fresh. He studied naval
tactics as Uncle Toby and the corporal fought their old battles—
namely, with toy batteries. In the duke’s case, it was, moreover, with
little vessels and small sailors all afloat in a miniature fish-pond,
made to represent, for the nonce, the mighty and boundless deep.
This grand admiral never ventured on the ocean, but he bore himself
chivalrously on the bloody field of Dettingen, and he won
imperishable laurels by his valor at Fontenoy. For such scenes and
their glories, however, the preux chevalier cared but little. Ere the
French Te Deum was sung upon the last-named field, he hastened
back to his happy hearth at home. Rambouillet was then the abiding-
place of all the virtues. There the home-loving knight read the
Scriptures while the duchess sat at his side making garments for the
poor. There, the Chevalier Florian, his secretary and friend,
meditated those graceful rhymes and that harmonious prose, in
which human nature is in pretty masquerade, walking about like
Watteau’s figures, in vizors, brocades, high heels, and farthingales.
When the duchess died in child-birth, of her sixth child, her husband
withdrew to La Trappe where, among other ex-soldiers, he for weeks
prayed and slept upon the bare ground. Five out of his children died
early. Among them was the chivalrous but intemperate Prince de
Lamballe, who died soon after his union with the unhappy princess
who fell a victim to those fierce French revolutionists—who were
ordinarily so amiable, according to M. Louis Blanc, that they were
never so delighted as when they could rescue a human being from
death.
It was by permission of the duke, who refused to sell his house, that
Louis XV. built in the adjacent forest the hunting-lodge of St. Hubert.
An assemblage of kings, courtiers, knights and ladies there met, at
whose doings the good saint would have blushed, could he have
witnessed them. One night the glittering crowd had galloped there for
a carouse, when discovery was made that the materials for supper
had been forgotten, or left behind at Versailles. “Let us go to
Penthièvre!” was the universal cry; but the king looked grave at the
proposition. Hunger and the universal opposition, however,
overcame him. Forth the famished revellers issued, and played a
reveillée on the gates of Rambouillet loud enough to have startled
the seven sleepers. “Penthièvre is in bed!” said one. “He is conning
his breviary!” sneered another. “Gentlemen, he is, probably, at
prayers,” said the king, who, like an Athenian, could applaud the
virtue which he failed to practise. “Let us withdraw,” added the
exemplary royal head of the order of the Holy Ghost. “If we do,”
remarked Madame du Barry, “I shall die of hunger; let us knock
again.” To the storm which now beset the gates, the latter yielded;
and as they swung open, they disclosed the duke, who, girt in a
white apron, and with a ladle in his hand, received his visiters with
the announcement that he was engaged in helping to make soup for
the poor. The monarch and his followers declared that no poor could
be more in need of soup than they were. They accordingly seized
the welcome supply, devoured it with the appetite of those for whom
it was intended, and paid the grave knight who was their host, in the
false coin of pointless jokes. How that host contrasted with his royal
guest, may be seen in the fact told of him, when a poor woman
kissed his hand, and asked a favor as he was passing in a religious
procession. “In order of religion before God,” said he, “I am your
brother. In all other cases, for ever your friend.” The Order of the
Holy Ghost never had a more enlightened member than he.
In 1785 Louis XVI. in some sort compelled him to part with
Rambouillet for sixteen million of francs. He retired to Eu, taking with
him the bodies of the dead he had loved when living. There were
nine of that silent company; and as the Duke passed with them on
his sad and silent way, the clouds wept over them, and the people
crowded the long line of road, paying their homage in honest tears.
Then came that revolutionary deluge which swept from Rambouillet
the head of the order of the Holy Ghost, and the entire chapter with
him; and which dragged from the mead and the dairy the queen and
princesses, whose pastime it was to milk the cows in fancy dresses.
The Duke de Penthièvre died of the Revolution, yet not through
personal violence offered to himself. The murder of his daughter-in-
law, the Princess de Lamballe, was the last fatal stroke; and he died
forgiving her assassins and his own.
During the first Republic there was nothing more warlike at
Rambouillet than the merino flocks which had been introduced by
Louis XVI. for the great benefit of his successors. A scene of some
interest occurred there in the last days of the empire.
On the 27th of March, 1814, the empress Maria Louisa with the King
of Rome in her arms, his silver-gray jacket bearing those ribboned
emblems of chivalry which may still be seen upon it at the Louvre,
sought shelter there, while she awaited the issue of the bloody
struggle which her own father was maintaining against her husband.
The empress passed three days at Rambouillet, solacing her
majestic anguish by angling for carp. Ultimately, the Emperor of
Austria entered the hall where his imperial son-in-law had made so
many Knights of the Legion of Honor, to carry off his daughter and
the disinherited heir. As the three sat that night together before the
wood-fire, the Arch-Duchess Maria-Louisa talked about the teeth of
the ex-king of Rome, while two thousand Austrian soldiers kept
watch about the palace.
The gates had again to be open to a fugitive. On the last of the
“three glorious days” of July a poor, pale, palsied fugitive rushed into
the chateau, obtained, not easily, a glass of water and a crust, and
forthwith hurried on to meet captivity at last. This was the Prince de
Polignac. Two hours after he had left came the old monarch Charles
X., covered with dust, dropping tears like rain, bewildered with past
memories and present realities, and loudly begging for food for the
two “children of France,” the offspring of his favorite son, the Duke
de Berri. In his own palace a king of France was compelled to
surrender his own service of plate, before the village would sell him
bread in return. When refreshed therewith, he had strength to
abdicate in favor of his son, the Duke d’Angoulême, who at once
resigned in favor of his nephew the Duke de Bordeaux; and this
done, the whole party passed by easy stages into an inglorious exile.
With them was extinguished the Order of the Holy Ghost; and never
since that day have the emblematic dove and star been seen on the
breast of any knight in France.
Louis Philippe would fain have appropriated Rambouillet to himself;
but the government assigned it to the nation, and let it to a
phlegmatic German, who had an ambition to sleep on the bed of
kings, and could afford to pay for the gratification of his fancy. It was
on the expiration of his lease that the house and grounds were made
over to a company of speculators, who sadly desecrated fair Julie’s
throne. The present sovereign of France has given it a worthy
occupation. It is now an asylum and a school for the children of the
brave. It began as the cradle of knights; and the orphans of those
who were as brave as any of the chevaliers of old now find a refuge
at the old hearth of the Knights of Amaury.
I can well conclude, that, by this time, my readers may be weary of
foreign scenes and incidents, as we are of real personages. May I
venture then, for the sake of variety, to ask them to accompany me
“to the well-trod stage, anon?” There I will treat, to the best of my
poor ability, of Stage Knights generally; and first, of the greatest of
them all—Sir John Falstaff.
 SIR JOHN FALSTAFF.
“I accept that heart
Which courts my love in most familiar phrase.”— Heywood.

Henry, Earl of Richmond, always creates a favorable impression

on young people who see him, for the first time, without knowing
much about him, previously, at the end of Shakespeare’s tragedy of
Richard the Third. This is a far higher degree of favor than he
merited, for Henry was a very indifferent personage indeed. On the
other hand Sir John Falstaff has had injustice done him by the
actors; and of Shakespeare’s jolly old gentleman they have made
what, down to Macklin’s times, they made of Shylock, a mere
mountebank.
In the very first scene, in the first part of Henry IV., when the Prince
and Sir John appear in company, the knight is, by far, a more
accomplished gentleman than the heir-apparent, for he speaks more
refinedly of phrase, and indeed seldom indulges in scurrilous
epithets, until provoked. Strong language is the result of his infirmity
of nature, not of vicious inclination. Lord Castlereagh was not
accounted the less a gentleman for using, as he could do, very
unsavory phrases occasionally.
The Prince is the first to rail, while Sir John shows his breeding and, I
will add, his reading, by quoting poetry. But, if he is poetical, still
more is he philosophical. How gravely does he beseech Hal to
trouble him no more with vanity! And what a censure does the heavy
philosopher fling at the King’s son, when he tells the latter that he
was hurt to hear the wise remarks of a lord of the council touching
that son’s conduct! The fault of the knight is, that he is easily led
away into evil; a common weakness with good-natured people. It is
only since he held fellowship with the Prince, that the fat follower of
the latter had become knowing in evil, and Heaven help him, little
better, as he says, than one of the wicked. Nay, he has enough of
orthodoxy left to elicit praise, even from the editor of the Record. “O,
if a man were to be saved by merit,” he exclaims, “what hole in hell
were hot enough to hold him!”
He robs on the highway, it will be said. Well, let us not be too ready
to doubt his gentility on that account. There was many a noble cut-
purse in the grand gallery at Versailles, when it was most crowded;
and George Prince of Wales once nearly lost the diamond-hilt of his
sword, at one of his royal mother’s “drawing-rooms.” The offenders
here were but petty-larceny rascals, compared with Falstaff on the
highway. That he defrauded the King’s exchequer is, certainly, not to
be denied. But again, let us not be too hasty to condemn good men
with little foibles. Recollect that St. Francis de Sales very often
cheated at cards.
Robbery on the highway was, after all, only, as I may call it, a rag of
knighthood. Falstaff robbed in good company. It was his vocation. It
was the fashion. It was an aristocratic pastime. Young blood would
have it so; and Sir John was a boy with the boys. In more recent
times, your young noble, of small wit and too ample leisure, flings
stale eggs at unsuspecting citizens, makes a hell of his quarters, if
he be military, and breaks the necks of stage-managers.
Sir John was, doubtless, one of those of whom Gadshill speaks as
doing the robbing profession some grace for mere sport’s sake. “I
am joined,” says Gadshill, “with no foot land-rakers, no long-staff
sixpenny strikers, none of those mad mustachio, purple-hued, malt-
worms, but with nobility, and sanguinity; burgomasters, and great
mongers.” Indeed, it is matter of fact that, there were graver, if not
greater men than these among the noble thieves, “who would, if
matters were looked into, for their own credit-sake, make all whole.”
There was one at least who, for being a highway robber, made none
the worse justice, charged to administer halters to poorer thieves.
But let us return to our old friend. Poor Sir John, I doubt if he would
have gone robbing, even in the Prince’s company, only that he was
bewitched by his Royal Highness’s social qualities. But even then,
while patiently enduring all sorts of hard jokes, he is really the
Mentor of the party, and does not go to rob the travellers without first
seriously reminding the gentlemen of the road, that it was a hanging
matter. He would keep them from wrong, but as they are resolved on
evil commission he accompanies them. He has explained the law,
and he is not too proud to share the profits.
He is brave, too, despite all his detractors! When the Prince and
Poins, in disguise, set upon the gentle robbers, as they are sharing
their booty, Falstaff is the only one who is described as giving “a
blow or two,” before he imitates “the rest,” and runs away. When he
attacked the travellers he was content to fight his man; there were
four to four. And as to the imaginative description of the assault
given by Falstaff, I believe it to have been uttered in joke and gayety
of heart. I have implicit faith in the assertion, that he knew the
disguised parties as well as their mothers did. See how readily he
detects the Prince and Poins, when they are disguised as “drawers”
at the inn in Eastcheap. If Falstaff was right in the latter case, when
he told the Prince that he, Falstaff, was a gentleman, I think, too, he
had as sufficient authority for saying to Hal, “Thou knowest I am as
valiant as Hercules.” I can not believe otherwise of a man whose
taste was so little vitiated that he could at once detect when there
was “lime” in his sack, and who no sooner hears that the state is in
danger, than he suggests to the young Prince that he must to court.
His obesity may be suspected as not being the fruit of much
temperance, but there is a Cardinal Archbishop in England who is
the fattest man in the fifty-two counties, and why may we not
conclude in both cases, that it is as Falstaff says, and that sighing
and grief blow up a man like a bladder?
Then, only consider the reproof which Falstaff addresses to the
Prince, speaking in the character of King to that illustrious
scapegrace. Wisdom more austere, or graver condemnation of
excess, could hardly be uttered by the whole college of cardinals, at
any time. The prince is a mere plagiarist from the knight, and when
he accuses the latter of being given to licentious ways, with what
respectful humility does the old man plead guilty to his years, but
“saving your reverence,” not to the vices which are said to
accompany them?
Not that he is perfect, or would boast of being so. “He has had,” he
says touchingly, “a true faith and a good conscience, but their date is
out.” How ill is he requited by the Prince, in whose service he has
lost these jewels, when his Highness remarks, before setting out to
the field, “I’ll procure this fat rogue a charge of foot, and I know his
death will be a charge of fourscore.” And this is said of one who has
forgotten what the inside of a church is like through keeping this
Prince’s villanous company; till when, he had been “as virtuously
given as a gentleman need be.” What he considers as the requisite
practice of a gentleman, is explained by Falstaff in his low estate,
and not in the spirit which moved him when he “lived well and in
good compass.”
But there is a Nemesis at every man’s shoulder, and if Falstaff was
cavalierly careless enough to run up a score at the Boar’s Head, and
to accept even a present of Holland shirts, which he ungratefully
designates as “filthy dowlas,” the way in which he was dunned must
have been harsh to the feelings of a knight and a gentleman. In
reviewing his gallantries and his extravagances, we must not, in
justice to him, forget that he was a bachelor. If he degraded himself,
he inflicted misery on no Lady Falstaff at home. Heroes have been
buried, with whole nations for mourners, whose offences in this
worse respect have been forgotten. Not that I would apologise for
the knight’s familiarity with either the Hostess or that remarkably nice
young lady, Miss Dorothea Tearsheet. I do not know what the private
life of that Lord Chief Justice may have been who was so very
merciless in his censure upon the knight; but I do know that there
have been luminaries as brilliant who have hidden their lights in very
noisome places and who had not Falstaff’s excuse.
I am as little embarrassed touching Sir John’s character as a soldier,
as I am about his morals. I do not indeed like to hear him
acknowledge that he has “misused the King’s press most damnably,”
or that he has pocketed “three hundred and odd pounds” by illegally
releasing a hundred and fifty men. But at this very day practices
much worse than this are of constant observance in the Russian
service, where officers and officials, whose high-sounding names
“exeunt in off,” rob the Czar daily, and are decorated with the Order
of St. Catherine.
In the field, I maintain that Falstaff is a hero. As for his catechism on
honor, so far from detracting from his reputation, it seems to me to
place him on an equality with that modern English hero who said that
his body trembled at the thought of the perils into which his spirited
soul was about to plunge him. Falstaff did not court death. “God
keep lead out of me,” is his reasonable remark; “I need no more
weight than mine own bowels!” But the man who makes this prayer
and comment was not afraid to encounter death. “I have led my
ragamuffins where they are peppered.” He went then at their head.
That there was hot work in front of him is proved by what follows.
“There’s but three of my hundred and fifty left alive; and they are for
the town’s end, to beg during life!” A hundred and forty-seven men
killed out of a hundred and fifty-one; of the four who survived, three
are illustriously mutilated; while the bold soul who led them on is
alone unscathed! Why, it reminds us of Windham and the Redan. It
is Thermopylæ, with Leonidas surviving to tell his own story.
His discretion is not to be taken as disproving his valor. He fought
Douglas, remember, and did not run away from him. He found the
Scot too much for him, it is true; and quietly dropped down, as if
dead. What then? When the Muscovite general fell back so hurriedly
from Eupatoria, how did he describe the movement? “Having
accomplished,” he said, “all that was expected, the Russians
withdrew out of range.” So, Sir John, with respect to Douglas.
Nor would some Muscovite officers and gentlemen object to another
action of Falstaff’s. The knight it will be remembered with regret,
stabs the body of Hotspur, as the gallant Northumbrian lies dead, or
wounded, upon the field. Now, by this we may see that Russia is not
only some four centuries behind us in civilization. The barbarous act
of Falstaff was committed a score of times over on the field of
Inkerman. Many a gallant, breathing, but helpless English soldier,
received the mortal thrust which they could not parry, from the hands
of the Chevalier Ivan Falstaff, who fought under the doubtful
inspiration of St. Sergius. And, moreover, there were men in
authority there who virtually remarked to these heroes what Prince
Henry does to Sir John,
 “If a lie may do thee grace,
I’ll gild it with the happiest terms I have.”

That our Falstaff bore himself with credit on the field, is made clear in
spite of the incident of Hotspur. I do not pause to point out the
bearing of Morton’s answer, when Northumberland asks him, “Didst
thou come from Shrewsbury?”—“I ran from Shrewsbury, my noble
lord,” is the reply; confessing that he ran from a foe, among whom
Falstaff was a leader: I am more content to rest on the verdict of so
dignified yet unwilling a witness as the Lord Chief Justice. It is quite
conclusive. “Your day’s service at Shrewsbury,” says my lord, “hath a
little gilded over your night’s exploit at Gadshill.” Nothing can be
more satisfactory. The bravery of Falstaff was the talk of the town.
When peace has come, or that Sir John has received permission to
return home, on urgent private affairs, he enters a little into
dissipation, it is true. He is not, however, guilty of such excess as to
materially injure his health; otherwise his page would not have
brought him so satisfactory a message from his doctor. He may,
perhaps, be also open to the charge of being too easily taken by
such white bait as he might find in the muslin of Eastcheap. Heroes,
however, have usually very inflammable hearts. When Nelson was
ashore, he immediately fell in love.
In spite of a trifle of rioting, the overflowing of animal spirits, Falstaff
is governed by the laws of good society. Jokes are fired at him
incessantly, but he takes them with good-humor, and repays them
with interest. “I am not only witty in myself,” he says, “but the cause
that wit is in other men.” Gregoire and La Bruyere expressly define
the great rule of conversation to be that, while you exhibit your own
powers, you should endeavor to elicit and encourage those of your
companions. What they put down as a canon, Sir John had already,
and long before, put in excellent practice. He had wit enough to foil
the Chief Justice, but he left to his lordship ample opportunity to
exhibit his own ability; and then the compliment to the great judicial
dignitary, that he was not yet clean past his youth, although he had
in him some relish of the saltness of time—this, combined with the
benevolent recommendation that his lordship would have a reverend
care of his health, robs the latter personage of any prejudice he
might have entertained against the knight. Indeed, it would be
difficult to conceive how the religiously-minded Lord Chief Justice
could have entertained prejudice against a gallant old gentleman
who had lost his voice with “hollaing” (his men to the charge), “and
singing of anthems.”
Brave! there can be no question touching his bravery. And if he does
really rust a little at home, and impose a little upon the weakness of
the Hostess and other ladies, whom he weekly woos to marry, and
who find his gallantry and saucy promises irresistible; he is ever
ready for service. He does not look for unlimited absence from
scenes of danger. If he led his company of three hundred and a half
to death, and comes out scot-free himself, he is by no means
prepared to hang about town, inactive for the remainder of the
campaign. When he is appointed on perilous enterprise with Prince
John of Lancaster, he simply remarks, with a complacency which is
doubtless warranted by truth, “There is not a dangerous action can
peep out his head, but I am thrust upon it. Well, I can not last for
ever;” and, with this remark buckled on to some satirical wit which he
points at the Lord Chief Justice, he sets forth cheerily on his mission,
the gout in his toe, and in his purse not more than seven groats and
twopence. He has a rouse and a riot at the Boar’s Head before he
starts; but nothing more disreputable seems to have occurred than
one might hear of at a modern club, before some old naval lion is
hiccupped on to deeds of daring. Besides, the knight is no hypocrite;
and he will not be accounted virtuous, like many of his
contemporaries, by “making courtesy and saying nothing.” Not, on
the other hand, that even in his moments of jolly relaxation, he would
be unseemly noisy. He can troll a merry catch, but, as he says to a
vulgarly roystering blade, “Pistol, I would be quiet.” It has been
thought unseemly that he should quarrel with and even roughly
chastise the “ancient” with whom he had been on such very intimate
terms. But such things happen in the best society. At the famous
Reform Club dinner, Sir James gave permission to Sir Charles to go
and make war; but, since that time, Sir Charles, with words, instead
of rapiers, has been poking his iron into the ribs of Sir James, after
the fashion of Falstaff and Pistol.
And so, as I have said, Sir John girds him for the battle. If he did in
his youth, hear the chimes at midnight, in company with Master
Shallow, the lean, but light-living barrister of Clement’s Inn, he did
not waste his vigor. So great indeed is his renown for this, and for
the bravery which accompanies it, that no sooner does the doughty
Sir John Colville of the Dale meet him in single combat, than Colville
at once surrenders. The very idea of such a hero being face to face
with him impels him to give up his sword at once. “I think you are Sir
John Falstaff, and in that thought yield me.” Was ever greater
compliment paid to mortal hero?
Of this achievement Prince John most ungenerously says, that it was
more the effect of Colville’s courtesy than Falstaff’s deserving. But,
as the latter remarks, the young sober-blooded boy of a prince does
not love the knight; and “that’s no marvel,” exclaims Falstaff, “he
drinks no wine.” The teetotaler of those days disparaged the deeds
of a man who increased the sum of his country’s glory. He was like a
sour Anglo-Quaker, sneering down the merit of a Crimean soldier.
We do not, however, go so far as Falstaff in his enthusiasm, when he
exclaims that skill in the weapon is nothing without sack. There is
something in the remark, nevertheless, as there is when Sir John
subsequently says in reference to his wits suffering by coming in dull
contact with obtuse Shallow. “It is certain,” says he, “that either wise
bearing or ignorant carriage is caught, as men take diseases, one of
another; therefore let men take care of their company.” Victor Hugo
has manifestly condescended to plagiarize this sentiment, and has
said in one of his most remarkable works, that “On devient vieux à
force de regarder les vieux.”
And, to come to a conclusion, how unworthily is this gallant soldier,
merry companion, and profound philosopher, treated at last by an old
associate, Prince Hal, when king. Counting on the sacredness of
friendship, Sir John had borrowed from Master Shallow a thousand
pounds. He depended upon being able to repay it out of the new
monarch’s liberality, but when he salutes the sovereign—very
inopportunely, I confess—the latter, with a cold-hearted and
shameless ingratitude, declares that he does not know the never-to-
be-forgotten speaker. King Henry V. does indeed promise—
 “For competence of life, I will allow you;
That lack of moans enforce yon not to evil;”

and departs, after intimating that the knight must not reside within
ten miles of court, and that royal favor will be restored to the
banished man, if merit authorize it.
“Be it your charge, my lord, to see performed the tenor of our word,”
says the King to the Chief Justice; and Falstaff, though sorely
wounded in feelings, is still not without hope. But see what a royal
word, or what this royal word is! The Monarch has no sooner passed
on his way, than the Chief Justice fulfils its meaning, by ordering Sir
John Falstaff and all his company to be close-confined in the Fleet!
The great dignitary does this with as much hurried glee as we may
conjecture Lord Campbell would have had, in rendering the same
service to Miss Agnes Strickland, when the latter accused the judge
of stealing her story of Queen Eleanor of Provence.
However this may be, the royal ingratitude broke the proud heart in
the bosom of Sir John. He took to his bed, and never smiled again.
“The King has killed his heart,” is the bold assertion of Dame Quickly,
at a time when such an assertion might have cost her her liberty, if
not her life. How edifying too was his end! He did not “babble o’
green fields.” Mr. Collier has proved this, to the satisfaction of all
Exeter Hall, who would deem such light talk trifling. But he died
arguing against “the whore of Babylon,” which should make him find
favor even with Dr. Cumming, for it is a proof of the knight’s
Protestantism—and “Would I were with him,” exclaims honest
lieutenant Bardolph, with more earnestness than reverence—“Would
I were with him, wheresome’er he is; either in heaven or in hell.” If
this has a profane ring in it, let us think of the small education and
the hard life of him who uttered it. There was more profanity and
terrible blasphemy to boot, in the assertion of Prince Menschikoff,
after the death of the Czar Nicholas, namely, “that his late august
master might be seen in the skies blessing his armies on their way to
victory!” Decidedly, I prefer Bardolph to Menschikoff, and Falstaff to
both.
I am sorry that Queen Elizabeth had the bad taste to request
Shakespeare to represent “Falstaff in love.” The result is only an
Adelphi farce in five acts; in which the author, after all, has made the
knight far more respectable than that sorry fool, Ford. The “Wives”
themselves are not much stronger in virtue than Dorothea of
Eastcheap, unless Sir John himself was mistaken in them. Of Mrs.
Ford, who holds her husband’s purse-strings, he says, “I can
construe the action of her familiar style,” and he tells us what that
manner was, pretty distinctly. When he writes to Mrs. Page, he
notices a common liking which exists in both, in the words, “You love
sack, and so do I.” The “Wives,” for mere mischief’s sake, we will
say, tempted the gallant old soldier. In their presence he had left off
swearing, praised woman’s modesty, and gave such orderly and
well-behaved reproof to all uncomeliness, that Mrs. Page thought,
perhaps, that drinking sack, and, in company with Mrs. Ford, talking
familiarly with him, would not tempt him to turn gallant toward them.
This consequence did follow; and then the sprightly Wives, in place
of bidding their ridiculous husbands cudgel him, come to the
conclusion that “the best way was to entertain him with hope,” till his
wickedly raised fire should have “melted him in his own grease.” A
dangerous process, ladies, depend upon it!
Then, what a sorry cur is that Master Ford who puts Falstaff upon
the way to seduce his own wife! Had other end come of it than what
did result, is there a jury even in Gotham, that would have awarded
Ford a farthing’s-worth of separation. Falstaff is infinitely more
refined than Ford or Page. Neither of these noodles could have paid
such sparkling compliments as the knight pays to the lady. “Let the
court of France show me such another! I see how thine eyes would
emulate the diamond; thou hast the right-arched bent of the brow,
that becomes the ship-tire, the tire-valiant, or any tire of Venetian
admittance!” Why this is a prose Anacreontic! And if the speaker of it
could offend once, he did not merit to be allured again by hope to a
greater punishment than he had endured for his first offence.
For one of the great characteristics of Falstaff is his own sense of
seemliness. When he was nearly drowned by being tossed from the
buck-basket into the river, his prevalent and uneasy idea was, how
disgusting he should look if he were to swell—a mountain of
mummy! The Mantelini of Mr. Dickens borrowed from Falstaff this
aversion to a “demmed damp body.” It is not pleasant!
Once again, Sir John, though he could err, yet he was ashamed of
his offence. Otherwise, would he have confessed, as he did, when
recounting how the mock fairies had tormented him, “I was three or
four times in the thought they were not fairies, but the guiltiness of
my mind, the sudden surprise of my powers drove the grossness of
the foppery into a received belief.” How exquisitely is this said! How
does it raise the knight above the broad farce of most of the other
characters! How infinitely superior is he to the two dolts of husbands
who, after hearing the confession of guilty intention against the honor
of their wives, invite him to spend a jolly evening in company with
themselves and the ladies. And so they—

“Every one go home,

And laugh this sport o’er by a wintry fire,
Sir John and all.”

This may be accounted too gross for probability; but worse than this
is in the memory of our yet surviving fathers. There was, within such
a memory, a case tried before Sir Elijah Impey, in which Talleyrand
was the defendant, against whom a husband brought an action, the
great statesman having robbed him of his wife. The action was
brought to the ordinary issue; and a few weeks subsequently,
plaintiff, defendant, judge, and lady, dined together in the Prince’s
residence at Paris.
Of Stage Falstaffs, Quin, according to all accounts, must have been
the best, provided only that he had a sufficiency of claret in him, and
the house an overflowing audience. Charles Kemble, I verily believe,
must have been the worst of stage Falstaffs. At least, having seen
him in the character, I can conscientiously assert that I can not
imagine a poorer Sir John. He dressed the character well; but as for
its “flavor,” it was as if you had the two oyster-shells, minus the fat
and juicy oyster. What a galaxy of actors have shined or essayed to
shine in this joyous but difficult part! In Charles the Second’s days,
Cartwright and Lacy, by their acting in the first part of Henry IV.,
made Shakespeare popular, when the fashion at Court was against
him. Betterton acted the same part in 1700, at Lincoln’s Inn Fields
and the Haymarket. Four years later, he played the Knight in the
“Merry Wives;” and in 1730, at Drury Lane, he and Mills took the part
alternately, and set dire dissension among the play-goers, as to their
respective merits.
Popular as Betterton was in this character, after he had grown too
stout for younger heroes, his manner of playing it was not original;
and his imitation was at second-hand. Ben Jonson had seen it
played in Dublin by Baker, a stone-mason. He was so pleased with
the representation, that he described the manner of it, on his return
to London, to Betterton, who, docile and modest as usual,
acknowledged that the mason’s conception was better than his own,
and adopted the Irish actor’s manner, accordingly.
Chetwood does not tell us how Baker played, but he shows us how
he studied, namely in the streets, while overlooking the men who
worked under him. “One day, two of his men who were newly come
to him, and were strangers to his habits, observing his countenance,
motion, gesture, and his talking to himself, imagined their master
was mad. Baker, seeing them neglect their work to stare at him, bid
them, in a hasty manner, mind their business. The fellows went to
work again, but still with an eye to their master. The part Baker was
rehearsing was Falstaff; and when he came to the scene where Sir
Walter Blunt was supposed to be lying dead on the stage, gave a
look at one of his new paviors, and with his eye fixed upon him,
muttered loud enough to be heard, ‘Who have we here? Sir Walter
Blunt! There’s honor for you.’ The fellow who was stooping, rose on
the instant, and with the help of his companion, bound poor Baker
hand and foot, and assisted by other people no wiser than
themselves, they carried him home in that condition, with a great
mob at their heels.”
Estcourt’s Falstaff was flat and trifling, yet with a certain
waggishness. That of Harper was droll, but low and coarse. The
Falstaff of Evans seems to have been in the amorous scenes, as
offensive as Dowton in Major Sturgeon; and the humor was
misplaced. Accordingly, when we read in old Anthony Aston, that
“Betterton wanted the waggery of Estcourt, the drollery of Harper,
and the lasciviousness of Jack Evans,” we are disposed to imagine
that his Falstaff was none the worse for this trial of wants.
Throughout the eighteenth century, the character did not lack brilliant
actors. In the first part of Henry IV., Mills played the character, at
Drury, in 1716. Booth had previously played it for one night, in
presence of Queen Anne. Bullock filled Lincoln’s Inn Fields Theatre,
with it, in 1721. Quin, in 1738, used to play the character in the two
parts of Henry IV. on successive nights, and eight years later his
Falstaff attracted crowds to “the Garden.” Barry played it against him
at Drury, in 1743 and 1747; but Barry was dull and void of impulse as
a school-boy repeating his task. In 1762, the part, at Drury, fell to
Yates, for whom the piece was brought out, with the character of
Hotspur omitted! To give more prominence to our knight, a scene
was left out. The public did not approve of the plan, for in the same
year Love, celebrated by Churchill for his humor, made his first
appearance at Drury, as Sir John, when Holland, the baker of
Chiswick, played Hotspur, with well-bred warmth. I will add, that
though Quin drew immense houses, yet when Harper, some years
previously, played the same part at Drury, with Booth in Hotspur,
Wilks as the Prince, and Cibber as Glendower, the combined
excellence drew as great houses for a much longer period. So that
Harper’s Falstaff, although inferior to Quin’s, was, as was remarked,
more seen, yet less admired by the town. Shuter played it almost too
“jollily” at the Garden, in 1774. But all other Falstaffs were
extinguished for a time, when Henderson, although not physically
qualified for the part, astonished the town with his “old boy of the
castle,” in 1777 at the Haymarket, and delighted them two years
later, at Covent Garden. At the latter house, eight years
subsequently, Ryder played it respectably, to Lewis’s Prince of
Wales; and in 1791, when the Drury Lane company were playing at
the Haymarket, Palmer represented Falstaff, and John Kemble mis-
represented Hotspur. King tried the knight at the same “little house,”
in 1792, but King, clever as he was, was physically incapable of
representing Falstaff, and he soon ceased to pretend to do so. The
next representative was the worst the world had yet seen—namely,
Fawcett, who first attempted it at the Garden, in 1795. Blisset
appeared in it in 1803, and disappeared also. From this time no new
actor tried the Sir John, in the first part of Henry IV., till 1824, when
Charles Kemble made the Ghost of Shakespeare very uneasy, by
executing a part for which he was totally unfit. He persevered,
however, but the success of Elliston in the part, two years later,
settled the respective merits of two performers, to the advantage of
Robert William, as effectually as Grisi showed the town that there
was but one Norma, by playing it the night after the fatal attempt
made on the Druidess, by Jenny Lind.
The succession of actors who represented Falstaff, in the second
part of Henry IV., was as brilliant as that of the line of representatives
above noticed. Ten years after Betterton and Mills, in 1720, we have
Harper, and it is somewhat singular that when Mills resigned Falstaff
to Harper, he took the part of the King. Hulett, two years
subsequently played it at Covent Garden; and, after another two
years, Quin made Drury ecstatic with his fun. He held the part
without a real rival, and fifteen years later, in 1749, he was as
attractive as ever in this portion of the knight’s character, at Covent
Garden. Shuter succeeded him in the part at this theatre, in 1755;
but in 1758, all London, that is the play-goers of London, might be
seen hurrying once more to Drury, to witness lively Woodward’s very
old Falstaff played to Garrick’s King. The Garden can not be said to
have found a superior means of attraction, when Shuter again
represented Sir John, at the Garden, in 1761, on which occasion the
parts of Shallow and Silence were omitted! The object, however, was
to shorten the piece, and the main attraction was in the coronation
pageant, at the conclusion, in honor of the then young King and
Queen, who were well worthy of the honor thus paid to them.
Love and Holland, who played Falstaff and Hotspur, at Drury Lane,
in 1762, played the Knight and the Prince of Wales, at the same
house, two years subsequently. Nine years after this, the Garden
found a Prince in Mrs. Lessingham, Shuter played Falstaff to her, but
the travesty of the former character was only in a slight degree less
incongruous than that made by Mrs. Glover, in the present century,
who once, if not twice, played the fat knight, for her own benefit. For