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Accounting Information Systems, 7e—Test Bank, Chapter 10
TRUE/FALSE
1. According to the REA philosophy, information systems should support only the needs of accounting
professionals.
ANS: F PTS: 1
2. Many believe that the accounting profession should shift away from financial statement reporting
toward providing information that assists decision-making.
ANS: T PTS: 1
3. Modern managers need both financial and nonfinancial information that traditional GAAP-based
accounting systems are incapable of providing.
ANS: T PTS: 1
4. The REA model is an alternative accounting framework for modeling an organization’s critical
resources, events, and accounts.
ANS: F PTS: 1
ANS: F PTS: 1
6. REA modeling embraces two classes of events: economic events and support events.
ANS: T PTS: 1
ANS: T PTS: 1
8. The events depicted on an REA diagram are transformed into computer processes while the resources
and agents become relational database tables.
ANS: F PTS: 1
9. Under the REA approach support events may directly affect a change in resources.
ANS: F PTS: 1
10. An example of an economic event is checking customer credit prior to processing a sale.
ANS: F PTS: 1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
11. The duality association in an REA diagrams signifies that each economic transaction involves two
agents.
ANS: F PTS: 1
12. A difference between ER and REA diagrams is that ER diagrams present a static picture of the
underlying business phenomena.
ANS: T PTS: 1
13. ER diagrams always label entity names in the singular noun form.
ANS: T PTS: 1
14. When modeling M:M associations, it is conventional to include link tables in the REA diagram so that
the model reflects closely the actual database.
ANS: F PTS: 1
15. Where a 1:M association exists between tables, the primary key of the 1 side is embedded in the table
of the M side.
ANS: T PTS: 1
16. The REA approach generates an information system based on a single holistic user view.
ANS: F PTS: 1
17. Four basic forms of cardinality are possible: zero or one (0,1), one and only one (1,1), one or many
(1,M), and many and only many (M,M).
ANS: F PTS: 1
18. When one side of a 1:1 association has a minimum cardinality of zero, the primary key of the table
with the 0,1 cardinality should be embedded as a foreign key in the table with the 1,1 cardinality
ANS: F PTS: 1
19. Most companies implementing an REA model also maintain a traditional general ledger system for
financial reporting.
ANS: T PTS: 1
20. Modeling economic transactions under the REA approach always includes depicting both internal and
external agents.
ANS: T PTS: 1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
21. The letters ‘R,’ ‘E,’ and ‘A’ in the term “REA model” stand for resources, events, and actions?
ANS: F PTS: 1
22. A semantic data model captures the operational meaning of the user's data and provides a concise
description of it.
ANS: T PTS: 1
23. Support events include control, planning, and management activities that directly affect a change in
resources.
ANS: F PTS: 1
24. REA resources are those things of economic value under the control of the enterprise including
physical assets and employees.
ANS: F PTS: 1
25. Value chain analysis distinguishes between primary activities and support activities.
ANS: T PTS: 1
MULTIPLE CHOICE
ANS: B PTS: 1
2. The concept of duality means that a REA diagram must consist of:
a. two events, one of them economic the other support
b. two agents, one of them internal and the other external
c. two resources, one increased and the other decreased by the same event
d. none of the above
ANS: D PTS: 1
ANS: C PTS: 1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
ANS: B PTS: 1
ANS: D PTS: 1
ANS: C PTS: 1
ANS: A PTS: 1
ANS: D PTS: 1
9. Which of the following events would be least likely to be modeled in a REA diagram?
a. customer inquires
b. posting accounts payable
c. receiving cash
d. sales to a customer
ANS: B PTS: 1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
ANS: B PTS: 1
ANS: D PTS: 1
12. Which of the following associations would most likely describe the relationship between an internal
agent and an economic event?
a. 1:M
b. 1:1
c. 0:M
d. none of the above
ANS: A PTS: 1
ANS: D PTS: 1
ANS: C PTS: 1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
15. Which of the following tables would most likely have a composite key?
a. Take Order.
b. Cash
c. Ship Product
d. Inventory Ship Link
ANS: D PTS: 1
ANS: D PTS: 1
ANS: A PTS: 1
ANS: D PTS: 1
ANS: C PTS: 1
c. The primary key on the (1,1) side of the relation should be embedded as the foreign key on
the (0,1) side.
d. None of the above is true
ANS: C PTS: 1
SHORT ANSWER
ANS:
A user view is the set of data that a particular user needs to achieve his or her assigned tasks. For
example, a production manager’s view may include finished goods inventory, free manufacturing
capacity, and vendor performance.
PTS: 1
2. What do the letters ‘R,’ ‘E,’ and ‘A’ stand for in the term “REA model”?
ANS:
resources, events, and agents
PTS: 1
ANS:
It is a framework for designing accounting information systems that captures the operational meaning
of the user's data and provides a concise description of it.
PTS: 1
ANS:
Support events include control, planning, and management activities that are related to economic
events, but do not directly affect a change in resources.
PTS: 1
ANS:
Resources are those things of economic value that are both scarce and under the control of the
enterprise. Economic events are phenomena that affect changes (increase or decrease) in resources.
Agents are individuals and departments that participate in an economic event.
PTS: 1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
ANS:
The primary key of the 1 side table is embedded as a foreign key in the table of the M side.
PTS: 1
ANS:
Economic events and support events
PTS: 1
ANS:
These are the activities that add value or usefulness to an organization’s products and services.
PTS: 1
9. Define duality.
ANS:
Each economic event in an exchange is mirrored by an associated economic event in the opposite
direction.
PTS: 1
10. Describe the rule for assigning foreign keys in a (1:1) association
ANS:
Typically one of the tables in a 1:1 association has a minimum cardinality of zero. When this is the
case, the primary key of the table with the (1, 1) cardinality should be embedded as a foreign key in
the table with the (0, 1) cardinality.
PTS: 1
ANS:
The upper cardinalities for each of the two related entities define the overall association between them.
For example, if the cardinality at one end of the association line is (0, 1) and at the other end it is (1,
M) then the association between them is one-to-many (1:M).
PTS: 1
12. Explain how events, resources and agents are linked in a REA diagram.
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
ANS:
Each event must be linked to at least one resource and a least two agents: One of the agents is internal
to the organization and the other is usually external. In some types of transactions, however, the
second agent may also be internal.
PTS: 1
13. What are the minimum number and type of event entities that an REA diagram must include?
ANS:
An REA model must, as a minimum, include the two economic events that constitute the give and
receive activities that reduce and increase economic resources in the exchange. In addition it may
include support events, which do not change resources directly.
PTS: 1
14. Why would a company adopt the REA approach to database design?
ANS:
The REA approach leads to the development of a database which collects data needed to support the
information needs of all users, not just the financial information traditionally collected by accounting
systems.
PTS: 1
ANS:
It is the process of combining multiple individual REA diagram into an integrated global or enterprise
model.
PTS: 1
ANS:
Cardinality describes the number of possible occurrences in one entity that are associated with a single
occurrence in a related entity.
PTS: 1
ANS:
Association is the nature of the relationship between two entities and is represented by the labeled line
connecting them.
PTS: 1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
18. Why are journals and ledgers not modeled in an REA diagram?
ANS:
Accounting activities such as recording a sale in the journal and setting up an account receivable are
not value chain activities and need not be modeled. Capturing transaction data in sufficient detail
adequately serves traditional accounting requirements
PTS: 1
ANS:
The four basic forms of cardinality are: zero or one (0,1), one and only one (1,1), zero or many (0,M),
and one or many (1,M).
PTS: 1
ANS:
Tables in an M:M association cannot accept an embedded foreign key from the related table. Instead, a
separate link table must be created to contain the foreign keys.
PTS: 1
ESSAY
1. List and explain the steps involved in preparing an REA model of a business process.
ANS:
The preparation of an REA model of a business process can be described in four steps:
1. Identify the events that are to be included in the model. These are the economic events and support
events that add value and achieve the strategic objectives of the organization. Organize the events
in order of occurrence. Events entities are described in verb form.
2. Identify the resources affected in each event.
3. Identify the agents involved in each event.
4. Assign the cardinalities to the resources/events/agents entity relationships.
PTS: 1
ANS:
The REA model is an alternative accounting framework for modeling an organization’s critical
resources, events, and agents, and the relationships between them. Both accounting and non-
accounting data can be identified, captured and stored in a centralized database which can provide
information to all users in the organization.
PTS: 1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
ANS:
The REA approach can help improve operating efficiency in several ways. It can help managers
identify non-value-added activities for elimination, reduce the need for multiple data collection,
storage, and maintenance by combining both financial and nonfinancial data in a common database.
Structuring data in this way permits a wider support of management decision-making.
PTS: 1
4. How do the entity relationship (ER) and the REA diagrams differ?
ANS:
ER and REA diagrams differ visually in a significant way. Entities in ER diagrams are of one class
and their proximity to other entities is determined by their cardinality and by what is visually pleasing
to keep the diagrams readable. Entities on REA diagram, however, are divided into three classes
(Resources, Events, and Agents) and organized into constellations by class on the diagram. A second
difference between ER and REA diagrams involves the sequencing of events. ER diagrams present a
static picture of the underlying business phenomena. REA diagrams, however, are typically organized
from top to bottom within the constellations to focus on the sequence of events. The third difference
between ER and REA diagrams pertains to naming conventions for entities. In ER diagrams, entity
names are always represented in the singular noun form. REA modeling applies this rule when
assigning names to resource and agent entities. Event entities, however, are given verb (action) names
such as Sell Inventory, Take Order, or Receive Cash.
PTS: 1
5. Since REA databases do not employ journals and ledgers, how can they support financial statement
reporting?
ANS:
Journals, ledgers, and double-entry bookkeeping are the traditional mechanisms for formatting and
transmitting accounting data, but they are not essential elements of an accounting database. REA
systems capture the essence of what accountants account for by modeling the underlying economic
phenomena directly from the transaction data. Organizations employing REA can thus produce
financial statements, journals, and ledgers.
PTS: 1
6. Explain how a sales invoice table can be used to replace traditional accounting records.
ANS:
The sales invoice table may be used to replace some traditional accounting records. First, since it
contains the total amount due for each invoice, summing the Invoice Amount field for all records in
the table yields total sales (equivalent to the Sales Journal) for the period. The accounts receivable
balance (AR -Subsidiary Ledger) for a particular customer is calculated by summing the Invoice
Amount fields for all of the customer’s open invoices. Total accounts receivable (General Ledger, AR-
Control) is the sum of all the open invoice records in the entire table
PTS: 1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
7. Explain how a Disbursement Voucher table can be used to replace traditional accounting records.
ANS:
The Disbursement Voucher table provides three important pieces of information that are traditionally
contained in formal accounting records. First, it is a record of checks written in payment of trade
accounts for the period and thus replaces the traditional Cash Disbursements Journal. Second, the sum
of the open items (unpaid vouchers) for a particular vendor is equivalent to the Accounts Payable
Subsidiary ledger for the vendor. Finally, the total of all unpaid vouchers in the table constitutes the
company’s accounts payable (General Ledger) balance.
PTS: 1
ANS:
Transaction based systems intend to capture information related to economic events such as sales to
customers and purchases from suppliers. They are designed, however, to capture only financially
oriented data. Non financial data are not captured. Furthermore, non-economic events are ignored by
this system. An example of a non-economic event is a customer that enters a place of business,
browses, inquires about products, but does not buy. Information about such customer behavior may be
very important to an organization. This type of event would not, however, be captured by transaction-
based. REA is an event-based system that is responsive to both economic and non-economic
phenomena. Event-orientation permits the creation of a much richer database that can support the
information needs of all users within the organization.
PTS: 1
9. Discuss why adherence by the accounting profession to a single, GAAP-based view is inappropriate.
ANS:
Modern managers need both financial and non-financial information in formats and at levels of
aggregation that the traditional GAAP-based accounting systems architecture is generally incapable of
providing. Information customers have shown quite clearly that they are willing to obtain the
information they require elsewhere. The result has been a growing perception that accounting
information is not as useful as it once was.
PTS: 1
10. Discuss how adopting a value chain perspective reveals advantages of adopting an REA approach to
information system development.
ANS:
Decision-makers need to look at far more than the internal operations and functions of the
organization. Value chain analysis distinguishes between primary activities–those that create value–
and support activities–those that assist achievement of the primary activities. Through applying the
analysis, an organization is able to look beyond itself and maximize its ability to create value by, for
example, incorporating the needs of its customers within its products, or the flexibility of its suppliers
in scheduling its production.
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Accounting Information Systems, 7e—Test Bank, Chapter 10
It would be impossible to incorporate much of the value chain activities within a traditional
information system. Those organizations that have applied value chain analysis have generally done so
outside the accounting information system, providing such information separately to the decision-
makers. Frequently, this would involve the establishment of other distinct information systems, such as
marketing information systems, with all the resulting problems inherent in operating multiple
information systems, including data duplication, data redundancy, and data inconsistency. It is fairly
obvious that the adoption of a single information system framework that encompassed all this
information, such as one based upon the REA approach, would be preferable.
PTS: 1
ANS:
The rationale behind an economic transaction is that two agents each give the other a resource in
exchange for another resource. In actuality, the exchange is a pair of economic events, which is
expressed via the duality association in an REA diagram. Each economic event is mirrored by an
associated economic event in the opposite direction. These dual events are the give event and receive
event. From the perspective of the organization function being modeled, the give half of the exchange
decreases the economic resource, as represented by the outflow association. The receive half of the
exchange increases the economic resources represented by an inflow association. Note that an
economic exchange does not require duality events to occur simultaneously. For example, inventory is
reduced immediately by the sale to a customer, but cash may not be increased by the customer's
remittance for several weeks.
PTS: 1
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or posted to a publicly accessible website, in whole or in part.
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Conjectores Ægypti, cunctósq; Sapientes. And these doubtless
Pharaoh would not have sent for, but that either upon his own
knowledge he knew that they professed the ability of the
interpretation of dreams, and (perhaps) as the sequel shewed,
greater matters; or else upon common repute, or relation of others,
and that must needs arise from their own profession of the
knowledge of such abstruse matters: and so of necessity must have
pretended greater matters, than when they came to tryal they were
able to perform, and so must needs be Impostors. And the Woman at
Endor (falsely called a Witch, or a Woman that had a familiar Spirit,
when in the Hebrew she is only called the Mistress of the Bottle, as
we shall manifest hereafter) must needs be a Deceiver and Impostor,
because she pretended to bring up whomsoever Saul desired, which
was a thing absolutely not in her power, as I shall undeniably prove
afterwards. And notwithstanding the stories of Eusebius, and the
strong endeavours of Doctor Hamond to make it good, that Simon
Magus was a person that had peculiar and corporeal converse with
the Devil, and by that league and converse could perform strange and
wonderful things; yet was he but a notorious Impostor, as appeareth
by two reasons. 1. The Text saith, that he gave out that himself was
some great one, that is, that he had great skill, and was able to
perform wonderful things. This sheweth his presumption and
pretence, the certain badge of a Deceiver and Cheater. 2. But could
do little, except some petty jugling Tricks of Leger-de-main,
confederacy, and the like; because he wondred, or was amazed,
beholding the Miracles and signs which were done, and those were,
that unclean Spirits, crying with loud voice, came out of many that
were possessed with them: And many taken with palsies, and that
were lame, were healed. Now if he had been any great Magician, or
could have performed any great things, he could not have so much
wondred at those things that Philip wrought: or if he could have
flown in the air, as Eusebius (or those that have foisted such
incredible lyes into his Writings) pretendeth, then he need not have
been so amazed at the miracles and signs that the Apostles wrought,
nor to have offered to have bought the gift of bestowing the Holy
Ghost, but only because he was a notorious Dissembler and
Impostor. And if he had been in league with the Devil, surely he
might have cast forth Devils by the power of Beelzebub the Prince of
Devils: all which do plainly conclude him to be an absolute Cheater
and Impostor. And the story of Bel and the Dragon (though but an
Apocryphal piece, yet very ancient, and of sufficient credit as to
matter of fact) doth evidently demonstrate, that these sort of people
were abominable Cheaters and Impostors, and were not endowed
with any supernatural power, nor had assistance of any visible
Demon, but only the Devil of deceit and cousenage in their own
breasts, and so were, as Cardan saith, Carnales Dæmones ipsis
Dæmonibus callidiores.
5. And though by the Laws of our own Instit. p. 3. p. 45.
Nation these kind of people were to be
severely punished, as appeareth by the Statute 1 Jac. cap. 12. yet had
they respect in that Act, not only to the punishment in respect of
what these persons could or did do, but also in regard of their being
Impostors and Deceivers of the people; for so the Lord Chief Justice
Sir Edward Cook, the best Expositor of Law that hath written in our
Language, doth expound it in these words. The mischiefs before this
part of this Act were: “That divers Impostors, men and women,
would take upon them to tell or do these fine things here specified,
in great deceit of the people, and cheating and cousening them of
their money or other goods: therefore was this part of the Act made,
wherein these words [take upon him or them] are very remarkable.
For if they take upon them, &c. though in truth they do it not, yet
are they in danger of this first branch.”
6. And whereas in the objection Mr. Glanvil mentioneth converse
with Devils, if he mean mental, internal, and spiritual converse, such
as Murtherers, Adulterers, Thieves, Robbers, and all wicked persons
have with Satan, we grant it; for so had the Jews and the High Priests
in conspiring and acting to put our blessed Saviour to death: it was
their hour, and the power of darkness. But if he mean a visible and
corporeal converse, then we plainly affirm that there is not, nor can
be any such, whereby any such strange things (as Witchmongers
fondly and falsely believe) can be performed or effected. Therefore by
way of conclusion in this particular, we grant that there are many
sorts of such kind of Witches, as for gain and vain-glory do take upon
them to declare hidden and occult things, to divine of things that are
to come, and to do many wonderful matters, but that they are but
Cheaters, Deceivers, and Couseners.
2. And as there are a numerous crew of active Witches, whose
existence we freely acknowledge; so there are another sort, that are
under a passive delusion, and know not, or at least do not observe or
understand, that they are deluded or imposed upon. These are those
that confidently believe that they see, do, and suffer many strange,
odd, and wonderful things, which have indeed no existence at all in
them, but only in their depraved fancies, and are meerly
melancholiæ figmenta. And yet the confessions of these, though
absurd, idle, foolish, false, and impossible, are without all ground
and reason by the common Witchmongers taken to be truths, and
falsely ascribed unto Demons, and that they are sufficient grounds to
proceed upon to condemn the Confessors to death, when all is but
passive delusion, intrinsecally wrought in the depraved imaginative
faculty by these three ways or means.
1. One of the Causes that produceth this depraved and passive
delusion, is evil education; they being bred up in ignorance, either of
God, the Scriptures, or the true grounds of Christian Religion, nay
not being taught the common Rules of Morality, or of other humane
Literature; but only imbibing and sucking in, with their mothers and
nurses milk, the common gross and erroneous opinions that the
blockish vulgar people do hold, who are all generally inchanted and
bewitched with the belief of the strange things related of Devils,
Apparitions, Fayries, Hobgoblins, Ghosts, Spirits, and the like: so
that thereby a most deep impression of the verity of the most gross
and impossible things is instamped in their fancies, hardly ever after
in their whole life time to be obliterated or washt out: so prevalent a
thing is Custom and Institution from young years, though the things
thus received, and pertinaciously believed, and adhered unto, are
most abominable falsities and impossibilities, having no other
existence but in the brains and phantasies of old, ignorant, and
doting persons, and are meerly muliercularum & nutricum
terriculamenta & figmenta, and therefore did Seneca say:
Gravissimum est consuetudinis imperium. And that this is one main
cause of this delusion, is manifest from all the best Historians, that
where the light of the Gospel hath least appeared, and where there is
the greatest brutish ignorance and heathenish Barbarism, there the
greatest store of these deluded Witches or Melancholists are to be
found, as in the North of Scotland, Norway, Lapland, and the like,
as may be seen at large in Saxo Grammaticus, Olaus Magnus,
Hector Boetius, and the like.
2. But when an atrabilarious Schenck. observ.
Temperament, or a melancholick medic. lib. 1. pag.
Complexion and Constitution doth happen 129.
to those people bred in such ignorance, and that have suckt in all the
fond opinions that Custom and Tradition could teach them, then
what thing can be imagined that is strange, wonderful, or incredible,
but these people do pertinaciously believe it, and as confidently
relate it to others? nay even things that are absolutely impossible, as
that they are really changed into Wolves, Hares, Dogs, Cats,
Squirrels, and the like; and that they flye in the Air, are present at
great Feasts and Meetings, and do strange and incredible things,
when all these are but the meer effects of the imaginative function
depraved by the fumes of the melancholick humor, as we might shew
from the Writings of the most grave and learned Physicians; but we
shall content our selves with some few select ones. 1. That distemper
which Physicians call Lycanthropia, is according to the judgment of
Aetius and Paulus, but a certain species of Melancholy, and yet they
really think and believe themselves to be Wolves, and imitate their
actions: of which Johannes Fincelius in his second Book de Mirac.
giveth us a relation to this purpose. “That at Padua in the year 1541.
a certain Husband-man did seem to himself a Wolf, and did leap
upon many in the fields, and did kill them. And that at last he was
taken not without much difficulty, and did confidently affirm that he
was a true Wolf, only that the difference was in the skin turned in
with the hairs. And therefore that certain, having put off all
humanity, and being truly truculent and voracious, did smite and cut
off his legs and arms, thereby to try the truth of the matter; but the
innocency of the man being known, they commit him to the
Chirurgions to be cured, but that he dyed not many days after.”
Which instance is sufficient to overthrow the vain opinion of those
men that believe that a man or woman may be really transformed or
transubstantiated into a Wolf, Dog, Cat, Squirrel, or the like, without
the operation of an omnipotent power, as in Lots Wife becoming a
Pillar of Salt; though St. Augustine was so weak as to seem to believe
the reality of these transformations: of which we shall have occasion
to speak more largely hereafter.
2. Another story we shall give from the Observat. medic.
Authority of that learned Physician lib. 1. cap. 18. pag.
Nicolaus Tulpius of Amsterdam to this 38.
effect. A certain famous Painter was for a long time infected with
black Choler, and did falsely imagine that all the bones of his body
were as soft and flexible, that they might be drawn and bended like
soft wax. Which opinion being deeply imprinted in his mind, he kept
himself in bed the whole Winter, fearing that if he should rise, they
would not bear his weight, but would shrink together by reason of
their softness. That Tulpius did not contradict him in that fancy, but
said that it was a distemper that Physicians were not ignorant of, but
had been long before noted by Fernelius, that the bones like wax
might be softned and indurated, and that it might be easily cured, if
he would be obedient: and that within three days he would make the
bones firm and stable, and that within six days he would restore him
to the power of walking. By which promises it was hard to declare,
how much hope of recovering health it had raised up in him, and
how obedient it made him. So that with Medicines proper to purge
the atrabilarious humour within the time appointed, he was at the
three days end suffered to stand upon his feet, and upon the sixth
day had leave given to walk abroad: and so found himself perfectly
sound afterwards; but did not perceive the deceit in his phantasie,
that had made him lye a whole Winter in bed, though he was no
stupid, but an ingenious person in his Art, and scarce second to any.
3. Thomas Vt supr. Histor. 85. Cent. 1. Hist. 79.
Bartholinus the pag. 125. pag. 117.
famous Anatomist, and Physician to Frederick the Third King of
Denmark, tells us these things: “That it is the property of melancholy
persons to fear things not to be feared, and to feign things quæ nec
picta usquam sunt, nec scripta. A Plebeian (he saith) with them
abounding with melancholy blood did imagine that his Nose was
grown to that greatness, that he durst not go abroad, for fear it
should be hurt or justled upon by those he met. And that a famous
Poet at Amsterdam did believe that his Buttocks were of glass, and
feared their breaking, if he should sit down. Another Old man of
prime Dignity did suspect that he had swallowed a nail, which being
lost, he could no where find, and thought himself much tortured by
its being fixed in him. But was restored to his health, by having a
Vomit given, and the Physician conveying a nail into the matter that
he cast up. And that a certain man in England would not make
water, for fear that all the blood in his body should have passed forth
by that passage, and therefore straitly tyed the yard with a thred for
some days, which swelling he was not far from death, but that his
Brother by force untyed it.” The Books of Physicians are very full
with such relations, and we in our Practice have met with divers as
strange as these, and cured them. Also he tells us this: “A certain
Student of a melancholick Constitution, distracted with grief for the
death of a Sister, and wearied with lucubrations, did complain to
(Bartholinus) of the Devil haunting of him: and did affirm that he
felt the evil Spirit enter by his fundament with wind, and so did creep
up his body until it possessed the head, lest he might attend his
Prayers and Meditations with his accustomed devotion, and that it
did descend and go forth the same way, when he bent himself to
Prayers, and reading of Sacred Books. Before these things he used to
be filled with unheard of joy from his assiduous Prayers and
watching, that also he had heard a celestial kind of Musick, and
therefore despising all mortal things, he had distributed all things to
the poor; but that now piety waxing cold by too much appetite after
meat, and his brain troubled with that wind, that he had heard a
voice of one in his brain upbraiding him with Blasphemy, and that he
felt hands beating, and a stink passing before his nose. By all which
Bartholinus guessed, that it was Hypochondriacal Melancholy, and
by good Counsel, proper Physick, merry Company, and rightly
ordering of him, he was perfectly cured.”
4. To these we will only add this that is Histor. medic.
related by Marcellus Donatus, Physician to mirab. l. 2. c. 1. p.
the Duke of Mantua and Montferrat, to this 33.
purpose. “That he knew a Noble Countess of their City, that did most
earnestly affirm, that she was made sick by the Witchery and
Incantation of a certain ill-minded Woman; which was apprehended
by a learned Physician to be, notwithstanding her fancy, nothing else
but Hypochondriacal Melancholy, which he cured by giving her
proper Medicaments to purge that humour, and ordering her
Waiting-maid to put into the matter she voided Nails, Feathers, and
Needles; which when with a glad countenance she had shewed to her
Mistress, she presently cryed out that she had not been deceived,
when she had referred the cause of her disease to Witchcraft, and
afterwards did daily recover more and more.”
3. And as ignorance and irreligion Relat. of Lancash.
meeting with a melancholick Constitution, Witches.
doth frame many persons to strange fancies
both of fear and credulity: so when to these is added the teachings of
those that are themselves under a most strong passive delusion, then
of all others these become most strongly confident that they can
perform admirable things. As when a person hath by education suckt
in all the grossest fables and lyes of the power of Witches and
familiar Devils, and therein becometh extremely confident,
heightned with the fumes of black Choler, and so thinks, meditates,
and dreameth of Devils, Spirits, and all the strange stories that have
been related of them, and becometh maliciously stirred up against
some Neighbour or other: And so in that malicious and revengeful
mind seeketh unto, and inquireth for some famed and notorious
Witch, of whom they believe they may learn such craft and cunning,
that thereby they may be able to kill or destroy the persons or goods
of those that they suppose have done them injuries. Then meeting
with some that are strongly deluded, and confidently perswaded, that
they have the company and assistance of a familiar Spirit, by whose
help they believe they can do (almost) any thing, especially in
destroying men or cattel, they are presently instructed what vain and
abominable Ceremonies, Observances, Unguents, Charms, making of
Pictures, and a thousand such fond, odd fopperies they are to use, by
which they believe they can do strange Feats. And from this do
proceed their bold and confident confessions of lyes and
impossibilities, that notwithstanding have abused so many to take
them for certain truths: so that according to the Proverb, Popery and
Witchcraft go by Tradition: and we shall find none of these deluded
Witches (if they must be so called) but they have been taught by
others, that thought themselves to be such also. And this is a truth, if
we may trust the confession of Alizon Denice at the Bar at Lancaster,
who saith thus: “That about two years agone her Grandmother called
Elizabeth Sotheres, alias Dembdike, did (sundry times in going or
walking together, as they went begging) perswade and advise this
Examinate to let a Devil or a Familiar appear to her, and that she this
Examinate would let him suck at some part of her, and she might
have and do what she would.”
But besides these two sorts of Witches, whose Existence we deny
not, there is an acceptation of the word Witch in another sense, the
Existence of which I absolutely deny, and that is this according to
Mr. Perkins. “A Witch is a Magician, who either by open or secret
League wittingly and willingly consenteth to use the aid and
assistance of the Devil in the working of Wonders.”
But the full Description and Notion that the common
Witchmongers give a Witch is this. “That a Witch is such a person to
whom the Devil doth appear in some visible shape, with whom the
Witch maketh a League or Covenant, sometimes by Bond signed with
the Witches blood, and that thereby he doth after suck upon some
part of their bodies, and that they have carnal Copulation together,
and that by virtue of that League the Witch can be changed into an
Hare, Dog, Cat, Wolf, or such like Creatures; that they can flye in the
air, raise storms and tempests, kill men or cattel, and such like
wonders.” This notion of a Witch may be gathered from the Writings
of these persons, Delrio the Jesuit, Bodinus, Jacobus Springerus,
Johannes Niderus, Bartholomeus Spineus, Paulus Grillandus,
Lambertus Danæus, Hemmingius, Erastus, Sennertus, and many
others. As also from the Writings of our own Country-men, Mr.
Perkins, Mr. Bernard of Balcombe, the Author of the Book called
Demonology, Mr. Gaule, Mr. Giffard, and divers others, who have
from one to another lickt up the Vomit of the first Broacher of this
vain and false opinion, and without due consideration have laboured
to obtrude it upon others. Yet was it in a manner rejected by the most
of the Learned, who had duly weighed the matter, and read the
strong and convincing arguments of Wierus, Tandlerus, Nymannus,
Biermannus, Gutierrius, Mr. Scot, and the like, until of late years Dr.
Casaubon and Mr. Glanvil have taken up Weapons to defend these
false, absurd, impossible, impious, and bloody opinions withal,
against whose arguments we now principally direct our Pen, and
after the answering of their groundless and unjust scandals, we shall
labour to overthrow their chief Bulwarks and Fortifications.
CHAP. III.
That the Scriptures and sound Reason are the true and proper
Mediums to prove the Actions attributed unto Witches by, and
not other improper ways that many Authors have used. And of
the Requisites necessary truly to prove a matter of Fact by.