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Managerial
Accounting
© Eli Pascall-Willis/Getty Images
Managerial
Accounting
Sixteenth Edition

Ray H. Garrison, D.B.A., CPA

Professor Emeritus
Brigham Young University

Eric W. Noreen, Ph.D., CMA

Professor Emeritus
University of Washington

Peter C. Brewer, Ph.D.

Wake Forest University
 Dedication
To our families and to our many colleagues who use this book.

MANAGERIAL ACCOUNTING, SIXTEENTH EDITION

Published by McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121. Copyright © 2018 by McGraw-Hill Education. All rights reserved. Printed in
the United States of America. Previous editions © 2015, 2012, and 2010. No part of this publication may be reproduced or distributed in any form or by any
means, or stored in a database or retrieval system, without the prior written consent of McGraw-Hill Education, including, but not limited to, in any network
or other electronic storage or transmission, or broadcast for distance learning.
Some ancillaries, including electronic and print components, may not be available to customers outside the United States.
This book is printed on acid-free paper.
1 2 3 4 5 6 7 8 9 LWI 21 20 19 18 17 16
ISBN 978-1-259-30741-6
MHID  1-259-30741-7

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Library of Congress Cataloging-in-Publication Data

Names: Garrison, Ray H., author. | Noreen, Eric W., author. | Brewer, Peter
C., author.
Title: Managerial accounting / Ray H. Garrison, D.B.A., CPA, Professor
Emeritus, Brigham Young University, Eric W. Noreen, Ph.D., CMA, Professor
Emeritus, University of Washington, Peter C. Brewer, Ph.D., Wake Forest
University.
Description: Sixteenth edition. | New York, NY : McGraw-Hill Education, [2018]
Identifiers: LCCN 2016040843 | ISBN 9781259307416 (alk. paper)
Subjects: LCSH: Managerial accounting.
Classification: LCC HF5657.4 .G37 2018 | DDC 658.15/11—dc23
LC record available at https://lccn.loc.gov/2016040843

The Internet addresses listed in the text were accurate at the time of publication. The inclusion of a website does not indicate an endorsement by the authors
or McGraw-Hill Education, and McGraw-Hill Education does not guarantee the accuracy of the information presented at these sites.

mheducation.com/highered
About the
Authors
Ray H. Garrison is emeritus professor of accounting
at Brigham Young University, Provo, Utah. He received his BS and
MS degrees from Brigham Young University and his DBA degree
from Indiana University.

As a certified public accountant, Professor Garrison has been

involved in management consulting work with both national
and regional accounting firms. He has published articles in The
Accounting Review, Management Accounting, and other professional
journals. Innovation in the classroom has earned Professor Garrison the Karl G. Maeser
Distinguished Teaching Award from Brigham Young University.

Eric W. Noreen has taught at INSEAD in France and

the Hong Kong Institute of Science and Technology and is emeritus
professor of accounting at the University of Washington. Currently,
he is the Accounting Circle Professor of Accounting, Fox School of
Business, Temple University.

He received his BA degree from the University of Washington

and MBA and PhD degrees from Stanford University. A Certified
Management Accountant, he was awarded a Certificate of
Distinguished Performance by the Institute of Certified Management
Accountants.

Professor Noreen has served as associate editor of The Accounting Review and the
Journal of Accounting and Economics. He has numerous articles in academic journals
including: the Journal of Accounting Research; The Accounting Review; the Journal
of Accounting and Economics; Accounting Horizons; Accounting, Organizations and
Society; Contemporary Accounting Research; the Journal of Management Accounting
Research; and the Review of Accounting Studies.

Professor Noreen has won a number of awards from students for his teaching.

Managerial Accounting S i xt e e n t h E di t i on v
 Peter C. Brewer is a Lecturer in the Department
of Accountancy at Wake Forest University. Prior to joining the
faculty at Wake Forest, he was an accounting professor at Miami
University for 19 years. He holds a BS degree in accounting
from Penn State University, an MS degree in accounting from
the University of Virginia, and a PhD from the University of
Tennessee. He has published more than 40 articles in a variety
of journals including: Management Accounting Research; the
Journal of Information Systems; Cost Management; Strategic Finance; the Journal of
Accountancy; Issues in Accounting Education; and the Journal of Business Logistics.

Professor Brewer has served on the editorial boards of the Journal of Accounting
Education and Issues in Accounting Education. His article “Putting Strategy into the
Balanced Scorecard” won the 2003 International Federation of Accountants’ Articles of
Merit competition, and his articles “Using Six Sigma to Improve the Finance Function”
and “Lean Accounting: What’s It All About?” were awarded the Institute of Management
Accountants’ Lybrand Gold and Silver Medals in 2005 and 2006. He has received Miami
University’s Richard T. Farmer School of Business Teaching Excellence Award.

Prior to joining the faculty at Miami University, Professor Brewer was employed as an
auditor for Touche Ross in the firm’s Philadelphia office. He also worked as an internal
audit manager for the Board of Pensions of the Presbyterian Church (U.S.A.).

vi Garrison Noreen Brewer

 Let Garrison be Your Guide
I am a big fan of this book.
For centuries, the lighthouse has provided guidance and safe
I have taught this course
passage for sailors. Similarly, Garrison/Noreen/Brewer has
with a few other books and
successfully guided millions of students through managerial
this book does the best
accounting, lighting the way and helping them sail smoothly through
the course. job tying all the concepts
together. When asked I
Decades ago, lighthouses were still being operated manually. In always refer to this book as
these days of digital transformation, lighthouses are run using being superior to the other
automatic lamp changers and other modern devices. In much the books that I have used.
same way, Garrison/Noreen/Brewer has evolved over the years.
Today, the Garrison book not only guides students—accounting Garrison truly is the gold
majors and other business majors alike—safely through the standard of managerial
course but is enhanced by a number of powerful tools to augment accounting texts.
student learning and increase student motivation. Connect, Pamela Rouse,
which includes adaptive and interactive study features such Butler University
as SmartBook, Concept Overview Videos, Auto-Graded Excel Christopher O’Byrne,
Simulations, and Guided Examples, as well as a repository of Cuyamaca College
additional resources tied directly to the text, will improve students’
Garrison is clearly
engagement in and and out of class, help them maximize their
the best managerial
study time, and make their learning experience more enjoyable.
accounting text available.
Animated, narrated Concept Overview Videos for each learning
objective teach the core concepts of the text with auto-graded Carleton Donchess,
knowledge-check questions, and animated, narrated Guided Bridgewater State University
Examples connected to practice exercises provide a step-by-step I have always liked
walk through of a similar exercise, assisting students when this textbook in my
they need it most. Excel Simulations provide the student the over 20 years of
opportunity to learn valuable Excel skills while solving problems teaching Accounting.
specific to the text pedagogy. It is quite readable and
Just as the lighthouse continues to provide reliable guidance to comprehensive and the
seafarers, the Garrison/Noreen/Brewer book continues its tradition end-of-chapter material is
of leading the way and helping students sail successfully through quite effective.”
managerial accounting by always focusing on three important Rama Ramamurthy,
qualities: relevance, accuracy, and clarity. Georgetown University

Managerial Accounting S i xt e e n t h E di t i on vii

 Garrison does a superior job
of introducing Managerial
Accounting and necessary
management skills. In
addition, the textbook
discusses the crucial topics of
why managerial accounting
matters to one’s career, ethics,
and social responsibility.
Ann K. Brooks,
University of New Mexico
The authors have done a great
job explaining managerial
accounting concepts and
providing real-world examples
that students can relate to.
Stephen Benner,
Eastern Illinois University
It provides simple and clear
explanations of the concepts
with easy to follow examples.
It is ideal for undergraduate
and graduate level accounting
students.
Rong Huang,
Baruch College
The Garrison [text] is clearly
the best written managerial
accounting book that I have
reviewed. The examples
throughout the chapter would
enable a student to use this
book and learn managerial
accounting in an on-line or
hybrid class.
Edna Mitchell,
Polk State College
viii Garrison
RELEVANCE. Every effort is made to help students
relate the concepts in this book to the decisions made by working
managers. In the sixteenth edition, the authors have added 13
new Integration Exercises that help students learn to think
like managers. These exercises link learning objectives across
chapters in ways that enable students to grasp how managerial
accounting “all fits together” to provide enhanced managerial
insights. New and revised In Business boxes throughout the book
link chapter concepts to pertinent real-world examples. Service
industry references appear throughout the chapter narrative and
end-of-chapter material to provide students with relevant context
for the material they are learning.
ACCURACY. The Garrison book continues to set the
standard for accurate and reliable material in its sixteenth
edition. With each revision, the authors evaluate the book and
its supplements in their entirety, working diligently to ensure that
the end-of-chapter material, solutions manual, and test bank are
consistent, current, and accurate.
CLARITY. Generations of students have praised Garrison
for the friendliness and readability of its writing, but that’s just the
beginning. In the sixteenth edition, the authors have rewritten
various chapters with input and guidance from instructors around
the country to ensure that teaching and learning from Garrison
remains as easy as it can be.
The authors’ steady focus on these three core elements has led to
tremendous results. Managerial Accounting has consistently led
the market, being used by over two million students and earning
a reputation for reliability that other texts aspire to match.
Noreen Brewer
Garrison’s Powerful Pedagogy
Managerial Accounting includes pedagogical elements that engage
and instruct students without cluttering the pages or interrupting student learning. Confirming Pages

Garrison’s key pedagogical tools enhance and support students’ understanding of the
concepts rather than compete with the narrative for their attention. Process Costing 171

You should proceed to the requirements below only after completing your worksheet.
Required:
1. Check your worksheet by changing the beginning work in process inventory to 100 units, the
units started into production during the period to 2,500 units, and the units in ending work in

NEW* Integration Exercises

process inventory to 200 units, keeping all of the other data the same as in the original exam-
ple. If your worksheet is operating properly, the cost per equivalent unit for materials should
now be $152.50 and the cost per equivalent unit for conversion should be $145.50. If you do

We have added 13 new exercises (located in the back of the book) that integrate learning objectives across
2.
not get these answers, find the errors in your worksheet and correct them.
How much is the total cost of the units transferred out? Did it change? Why or why not?
Enter the following data from a different company into your worksheet:

chapters. These exercises will increase the students’ level of interest in the course because they forge the
Beginning work in process inventory:
Units in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
Completion with respect to materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100%

connections across chapters. Rather than seeing each chapter as an isolated set of learning objectives,
Completion with respect to conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Costs in the beginning work in process inventory:
Materials cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20%

$2,000

students begin to see how “it all fits together” to provide greater managerial insight and more effective
Conversion cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Units started into production during the period . . . . . . . . . . . . . . . . . . . . . . . . .
Costs added during the period:
$800
1,800

planning, controlling, and decision making. The integration exercises also are tailor-made for flipping
Materials cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $18,400
Conversion cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $38,765
Ending work in process inventory:
Units in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100

the classroom because they offer challenging questions that require students to work in teams to derive
Completion with respect to materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Completion with respect to conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
100%
30%

solutions that synthesize what they have learning throughout the semester.
3.
What is the cost of the units transferred out?
What happens to the cost of the units transferred out in part (2) above if the percentage com-
pletion with respect to conversion for the beginning inventory is changed from 20% to 40%
and everything else remains the same? What happens to the cost per equivalent unit for con-
version? Explain.

The Foundational 15
Clopack Company manufactures one product that goes through one processing department called LO4–1, LO4–2, LO4–3,
Mixing. All raw materials are introduced at the start of work in the Mixing Department. The com-
pany uses the weighted-average method of process costing. Its Work in Process T-account for the
Mixing Department for June follows (all forthcoming questions pertain to June):
LO4–4, LO4–5
The Foundational 15
June 1 balance
Work in Process—Mixing Department

28,000 Completed and transferred

Each chapter contains one Foundational 15 exercise
Materials
Direct labor
120,000
79,500
to Finished Goods ?
that includes 15 “building-block” questions related
to one concise set of data. These exercises can
Overhead 97,000
June 30 balance ?

The June 1 work in process inventory consisted of 5,000 units with $16,000 in materials cost and
$12,000 in conversion cost. The June 1 work in process inventory was 100% complete with respect
to materials and 50% complete with respect to conversion. During June, 37,500 units were started
be used for in-class discussion or as homework
into production. The June 30 work in process inventory consisted of 8,000 units that were 100%
complete with respect to materials and 40% complete with respect to conversion.
Required:
assignments. They are found before the Exercises
1.

2.
Prepare the journal entries to record the raw materials used in production and the direct labor
cost incurred.
Prepare the journal entry to record the overhead cost applied to production.
and are available in Connect.
3. How many units were completed and transferred to finished goods during the period?

gar07417_ch04_154-195.indd 171 08/18/16 08:36 PM

I like the “Foundational 15” and its integration of all the

chapter objectives into one problem that can be reviewed in class.
Melanie Anderson, Slippery Rock University

Concept Overview Videos

New for the 16th edition of Garrison, the Concept Overview Videos cover each learning objective through
narrated, animated presentations. Formerly Interactive Presentation, each Concept Overview Video has been
enhanced for improved accessibility, and includes both the visual animations and transcript to accommodate
all types of learners. The Concept Overview Videos also pause frequently to check for comprehension with
assignable, auto-graded Knowledge Check questions..

Managerial Accounting S i xt e e n t h E di t i on ix
 Rev.Confirming Pages

CHAPTER 4 Opening Vignette

Each chapter opens with a Business Focus
feature that provides a real-world example
for students, allowing them to see how the
chapter’s information and insights apply to
the world outside the classroom. Learning
Process Costing
Objectives alert students to what they should
Costing the “Quicker-Picker-Upper”
expect as they progress through the chapter.
LEARNING OBJECTIVES
BUSINESS FOCUS

After studying Chapter 4, you should be able to:

LO4–1
I like how you engage the reader
Record the flow of materials, labor,
and overhead through a process
costing system.

LO4–2 Compute the equivalent units of

production using the weighted-
with the “Business Focus” at the
beginning of the chapter.
average method.

LO4–3 Compute the cost per equivalent unit

using the weighted-average method.

Kathy Crusto-Way,
© Kristoffer Tripplaar/Alamy
LO4–4 Assign costs to units using the
weighted-average method.
If you have ever spilled milk, there is a good chance that you used Bounty
paper towels to clean up the mess. Procter & Gamble (P&G) manufactures LO4–5 Prepare a cost reconciliation report Tarrant County College
Bounty in two main processing departments—Paper Making and Paper Con- using the weighted-average method.
verting. In the Paper Making Department, wood pulp is converted into paper LO4–6
An excellent text that is
(Appendix 4A) Compute the
and then spooled into 2,000 pound rolls. In the Paper Converting Depart- equivalent units of production using
ment, two of the 2,000 pound rolls of paper are simultaneously unwound the FIFO method.

especially good for introductory

into a machine that creates a two-ply paper towel that is decorated, perfo-
rated, and embossed to create texture. The large sheets of paper towels that
LO4–7 (Appendix 4A) Compute the cost per
equivalent unit using the FIFO method.
emerge from this process are wrapped around a cylindrical cardboard core
measuring eight feet in length. Once enough sheets wrap around the core,
the eight foot roll is cut into individual rolls of Bounty that are sent down a
LO4–8 (Appendix 4A) Assign costs to units
using the FIFO method. managerial accounting classes
because it is organized in a
conveyor to be wrapped, packed, and shipped. LO4–9 (Appendix 4A) Prepare a cost
In this type of manufacturing environment, costs cannot be readily traced to reconciliation report using the FIFO
individual rolls of Bounty; however, given the homogeneous nature of the prod- method.
uct, the total costs incurred in the Paper Making Department can be spread
uniformly across its output of 2,000 pound rolls of paper. Similarly, the total
LO4–10 (Appendix 4B) Allocate service
department costs to operating
logical topic development flow.
costs incurred in the Paper Converting Department (including the cost of the departments using the direct method.
2,000 pound rolls that are transferred in from the Paper Making Department)
can be spread uniformly across the number of cases of Bounty produced. LO4–11 (Appendix 4B) Allocate service depart- Elizabeth Widdison,
ment costs to operating departments
P&G uses a similar costing approach for many of its products such as
Tide detergent, Crest toothpaste, and Dawn dishwashing liquid. ■
using the step-down method. University of Washington, Seattle
Source: Conversation with Brad Bays, formerly a Procter & Gamble financial executive.

154

gar07417_ch04_154-195.indd 154 10/18/16 01:40 PM

Excellent coverage of the topics. Easy for

students to read.
Sharon Bell,
The University of North Carolina at Pembroke

x Garrison Noreen Brewer

 Manufacturing Overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

A similar entry would be made to apply manufacturing overhead cost in the Bottling
Department.

Completing the Cost Flows Once processing has been completed in a department,
the units are transferred to the next department for further processing, as illustrated
in the T-accounts in Exhibit 4–3. The following journal entry transfers the cost of the
units that have been completed within the Formulating Department to the Bottling
Department:

Work in Process—Bottling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

Work in Process—Formulating . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

After processing has been finished in the Bottling Department, the costs of the com-
pleted units are transferred to the Finished Goods inventory account:

Finished Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

Work in Process—Bottling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

Finally, when a customer’s order is filled and units are sold, the cost of the units is
transferred to Cost of Goods Sold:

Cost of Goods Sold. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

Finished Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XXX

To summarize, the cost flows between accounts are basically the same in a process
costing system as they are in a job-order costing system. The only difference at this
point is that in a process costing system each department has a separate Work in Process
account.

In Business Boxes JUNK FOOD GOES ON A HEALTH KICK

IN BUSINESS

These helpful boxed features offer a glimpse Candy manufacturers are feeling pressure from customers to remove unhealthy ingredients
Confirming Pages
from their snack food. For example, Nestlé has been working on removing artificial colors (such
as Red 40 and Yellow 5) and artificial flavors (such as Vanillin) from its more than 250 chocolate

into how real companies use the managerial products. The company plans to use Annatto (which comes from achiote trees) instead of arti-
ficial food colors and it intends to replace vanillin with natural vanilla flavor. While these natural

accounting concepts discussed within the

ingredients cost more, Nestlé says that it will not offset these higher material costs with higher
prices. In addition to Nestlé, Mondelez International, the makers of Oreo cookies and Cadbury
chocolate, plans to reduce the saturated fat and sodium in its products by 10% by 2020.

chapter. Each chapter contains multiple

214 Chapter 5 © Ryan Remiorz/The Canadian Press/AP Images
Source: Annie Gasparro, “Nestle Bars Artificial Color, Flavors,” The Wall Street JournaL, February 18, 2015, p. B6.

current examples. This margin of safety means that at the current level of sales and with the company’s cur-
rent prices and cost structure, a reduction in sales of $12,500, or 12.5%, would result in
just breaking even. Process Costing Computations: Three Key Concepts
In a single-product company like Acoustic Concepts, the margin of safety also can be
In process costing, each department needs to calculate two numbers for financial report-
expressed in terms of the number of units sold by dividing the margin of safety ingin dollars
purposes—the cost of its ending work in process inventory and the cost of its com-
by the selling price per unit. In this case, the margin of safety is 50 speakerspleted
($12,500
units ÷
that were transferred to the next stage of the production process. The key to
$250 per speaker = 50 speakers). deriving these two numbers is calculating unit costs within each department. On the sur-
face, these departmental unit cost calculations may seem very straightforward—simply
MANAGERIAL divide the department’s costs (the numerator) by its outputs, or units produced (the
ACCOUNTING IN ACTION Prem Narayan and Bob Luchinni met to discuss the results of Bob’s analysis.denominator). However, to set the stage for correctly performing this seemingly simple
Prem: Bob, everything you have shown me is pretty clear. I can see whatcomputation,
impact theyou will need to understand three key foundational concepts.
THE WRAP-UP

sales manager’s suggestions would have on our profits. Some of those suggestions
are quite good and others are not so good. I am concerned that our margin of safety is
only 50 speakers. What can we do to increase this number?
Bob: Well, we have to increase total sales or decrease the break-even point or both.
Prem: And to decrease the break-even point, we have to either decrease our fixed
expenses or increase our unit contribution margin? gar07417_ch04_154-195.indd 159 08/18/16 08:36 PM

Bob: Exactly.
Prem: And to increase our unit contribution margin, we must either increase our selling
price or decrease the variable cost per unit?
Bob: Correct.
Prem: So what do you suggest?
Bob: Well, the analysis doesn’t tell us which of these to do, but it does indicate we have
a potential problem here.
Prem: If you don’t have any immediate suggestions, I would like to call a general meeting
next week to discuss ways we can work on increasing the margin of safety. I think every-
one will be concerned about how vulnerable we are to even small downturns in sales.

CVP Considerations in Choosing a Cost Structure

Cost structure refers to the relative proportion of fixed and variable costs in an organiza-
Managerial Accounting in Action Vignettes
tion. Managers often have some latitude in trading off between these two types of costs.
For example, fixed investments in automated equipment can reduce variable labor costs.
In this section, we discuss the choice of a cost structure. We also introduce the concept of In-depth, clear coverage;
These vignettes depict cross-functional teams working together in real-life
operating leverage.
interesting updated examples
settings, working withCost
theStructure
products and Profit and Stability services that students recognize from
Which cost structure is better—high variable costs and low fixed costs, or the oppo- in the “In Business” boxes.
their own lives. Students areanswer
site? No single shown step-by-step
to this question howhasaccounting
is possible; each approach its advantages. To concepts
show what we mean, refer to the following contribution format income statements for two
Natalie Allen,
are implemented in organizations
blueberry farms. Bogside Farm and depends how these
on migrant workers concepts are
to pick its berries by hand, applied to
whereas Sterling Farm has invested in expensive berry-picking machines. Consequently, Texas A&M University
solve everyday business problems. First, “The Issue” is introduced through
Bogside Farm has higher variable costs, but Sterling Farm has higher fixed costs:

a dialogue; the student then walks through the implementation

Bogside Farm
Amount Percent
Sterling Farm
Amount Percent
process; Extremely well written with
finally, “The Wrap-up” summarizes
Sales . . . . . . . . . . . . . . . the
. . . . . . . big
Variable expenses. . . . . . . . . . . . . .
picture.
. . . $100,000
60,000
100%
60%
$100,000 100%
30,000 30% great examples, including
Contribution margin . . . . . . . . . . . .
Fixed expenses . . . . . . . . . . . . . . . .
40,000
30,000
40% 70,000
60,000
70%
the “Managerial in Action”
Net operating income. . . . . . . . . . . $ 10,000 $ 10,000
segments.
Loisanne Kattelman,
Weber State University
gar07417_ch05_196-256.indd 214 08/19/16 02:17 AM

Managerial Accounting S i xt e e n t h E di t i on xi
 Confirming Pages

170 Chapter 4

4–6 Assume that a company has two processing departments—Mixing followed by Firing.
Explain what costs might be added to the Firing Department’s Work in Process account
during a period.
4–7 What is meant by the term equivalent units of production when the weighted-average
method is used?
4–8 Watkins Trophies, Inc., produces thousands of medallions made of bronze, silver, and
gold. The medallions are identical except for the materials used in their manufacture.
What costing system would you advise the company to use?

Applying Excel
LO4–2, LO4–3, LO4–4, LO4–5 Confirming
This exercise relates to the Double Diamond Skis’ Shaping and Milling Pages
Department that was dis-
cussed earlier in the chapter. The Excel worksheet form that appears below consolidates data from
Exhibits 4–5 and 4–8. Download the workbook containing this form from Connect, where you will
also receive instructions about how to use this worksheet form.

End-of-Chapter Material
172 Chapter 4

4. Compute the equivalent units of production for materials.

5. Compute the equivalent units of production for conversion.

Managerial Accounting has earned a reputation for the

6. What is the cost of beginning work in process inventory plus the cost added during the period
for materials?
7. What is the cost of beginning work in process inventory plus the cost added during the period
for conversion?

best end-of-chapter practice material of any text on the

8. What is the cost per equivalent unit for materials?
9. What is the cost per equivalent unit for conversion?
10. What is the cost of ending work in process inventory for materials?
11. What is the cost of ending work in process inventory for conversion?
12. What is the cost of materials transferred to finished goods?
13. What is the amount of conversion cost transferred to finished goods?
Confirming
14. Prepare the journal entry to record the transfer of costs from Work Pages
in Process to Finished Goods.
15. What is the total cost to be accounted for? What is the total cost accounted for?
market. Our problem and case material continues to
176
Exercises
Chapter 4
conform to AACSB recommendations and makes a great
starting point for class discussions and group projects.
EXERCISE 4–1 Process Costing Journal Entries LO4–1
Quality Brick Company produces bricks in two processing departments—Molding and Firing.
consisted of Information
3,000 units, relating
which were
to the 80% completeoperations
company’s with respect to materials
in March and 60% complete
follows:
with respect a.
to labor
Rawand overhead.
materials usedThe costs per equivalent
in production: unit for the month
Molding Department, were
$23,000; asFiring
and follows:
Department, $8,000.
b. Direct labor costs incurred: Molding Department, $12,000; and Firing Department, $7,000.
c. Manufacturing overhead was applied:
Cost
$37,000.
per equivalent unit . . . . . . . . . . . . . . .
Molding Department,
Materials
$12.50
Labor
$3.20
$25,000; and Firing Department,
Overhead
$6.40
d. Unfired, molded bricks were transferred from the Molding Department to the Firing Depart-
When Ray Garrison first wrote Managerial Accounting, he
ment. According to the company’s process costing system, the cost of the unfired, molded

started with the end-of-chapter material, then wrote the

Required: bricks was $57,000.
1. Computee.theFinished
equivalent unitswere
bricks of materials,
transferred labor,
from and
theoverhead in the ending
Firing Department to work in process
the finished goods warehouse.
inventory forAccording
the month.to the company’s process costing system, the cost of the finished bricks was $103,000.
2. Computef. theFinished
cost of ending
bricks work
were in soldprocess inventoryAccording
to customers. for materials, labor,
to the overhead,
company’s and incosting system,
process

narrative in support of it. This unique approach to textbook

total for January.
the cost of the finished bricks sold was $101,000.
3. Compute the cost of the units transferred to the next department for materials, labor, overhead,
and in total for January.
Required:
4. Prepare Prepare journal entriesforto January.
a cost reconciliation record items (Note: (a)You
through
will (f)
notabove.
be able to break the cost to
be accounted for into the cost of beginning work in process inventory and costs added during

authoring not only ensured consistency between the

EXERCISE 4–2 Equivalent Units of Production—Weighted-Average Method LO4–2
the month.)
Clonex Labs, Inc., uses the weighted-average method in its process costing system. The following
data are available for one department for October:
Percent Completed
Problems
PROBLEM 4–13 Comprehensive
Work in process, October 1 . . . . . . . . . . . . . . 30,000
Problem;October
Work in process, Second 31
Production
. . . . . . .Department—Weighted-Average
. . . . . 15,000 80%
Units

Method40%
Materials
65%
Conversion
30% end-of-chapter material and text content but also un­­
derscored Garrison’s fundamental belief in the importance
LO4–2, LO4–3, LO4–4, LO4–5
Old Country Links,The department
Inc., started 175,000
produces sausages units intodepartments—Mixing,
in three production production during the month
Casing andand transferred
190,000 completed
Curing, and Packaging. units Department,
In the Mixing to the next department.
meats are prepared and ground and then mixed
gar07417_ch04_154-195.indd 170 08/18/16 08:36 PM
with spices. Required:
The spiced meat mixture is then transferred to the Casing and Curing Department,
where the mixture is force-fed
Compute into casings
the equivalent units and then hung and
of production cured in climate-controlled smoking
for October.
chambers. In the Packaging Department, the cured sausages are sorted, packed, and labeled. The
company uses the weighted-average method in its process costing
EXERCISE 4–3 Cost per Equivalent Unit—Weighted-Average
the Casing and CuringMicro
Superior Department follow:
Products
system. Data
Confirming Method for
Pages LO4–3September for
uses the weighted-average method in its process costing system. Data for
the Assembly Department for May appear below:
of applying theory through practice. It is not enough for
180 Chapter 4 Work in process inventory, September
Cost added during1May. . . . .. .. .. .. . . . . . . . . 1. . . . . 100%
Percent Completed
Materials

$238,900
Labor
Units Mixing Materials Conversion
Work in process, May 1 . . . . . . . . . . . . . . . . . $18,000 $5,500
90% $80,300
Overhead
$27,500
80% $401,500
students to read, they must also understand. To this day, the
guiding principle of that first edition remains, and Garrison’s
Work in process inventory, September
Equivalent units of30 . . . . . . . . . . . . . . . 1. . . . . 100%
production 35,000 80% 33,000 70% 33,000

Required:
Cases Compute the cost per equivalent unit for materials,
Mixing labor,Materials
overhead, andConversion
in total.

superior end-of-chapter material continues to provide

Work in process inventory, September 1 . . . . . . . . . . . . . . $1,670 $90 $605
CASE 4–19 Second Department—Weighted-Average
Cost added during SeptemberMethod
. . . . . . .LO4–2,
. . . . . . LO4–3,
. . . . . . . LO4–4
. . $81,460 $6,006 $42,490
“I think we goofed when we hired that new assistant controller,” said Ruth Scarpino, president
of Provost Industries. “Just look at this report that he prepared for last month for the Finishing
Department. I can’tMixing cost represents
understand it.” the costs of the spiced meat mixture transferred in from the Mixing Depart-

accurate, current, and relevant practice for students.

ment. The spiced meat mixture is processed in the Casing and Curing Department in batches; each
unit incosts:
Finishing Department the above table is a batch and one batch of spiced meat mixture produces a set amount of
gar07417_ch04_154-195.indd
Work in172 sausages
process thatApril
inventory, are 1,
passed on tomaterials
450 units; the Packaging Department. During September, 50 batches (i.e., 08/18/16 08:36 PM

units)conversion
100% complete; were completed and transferred
60% complete . . . . . . .to
. . the
. . . .Packaging
. . . . . . . . . .Department.
..... $ 8,208*
Costs transferred in during the month from the
Required:
preceding department, 1,950 units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,940
1. Determine the Casing and Curing Department’s equivalent units of production for mixing,
Materials cost added during the month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,210
materials, and conversion for the month of September. Do not round off your computations.
Conversion costs incurred during the month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,920
2. Compute the Casing and Curing Department’s cost per equivalent unit for mixing, materials,
Total departmental costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $46,278
and conversion for the month of September.
3. Compute
Finishing Department the Casing
costs assigned to: and Curing Department’s cost of ending work in process inventory for
Units completed andmixing, materials,
transferred conversion,
to finished goods,and in total for September.
1,800 units 4. Compute
at $25.71 the .Casing
per unit . . . . . . .and
. . . .Curing
. . . . . . .Department’s
. . . . . . . . . . . . .cost
. . . . of
. . .units
. transferred
$46,278 out to the Packaging
Department
Work in process inventory, Aprilfor
30,mixing,
600 units; materials,
. . . . . . .conversion,
. . . . . . . . . . .and
. . . .in
. . total
. . . for September.
materials 0%5.complete;
Prepareconversion
a cost reconciliation
35% complete report . . .for
. . .the
. . . Casing
. . . . . . . and
. . . .Curing
.. Department
0 for September.
Total departmental costs assigned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $46,278

* Consists of cost transferred in, $4,068; materials cost, $1,980; and conversion cost, $2,160.

“He’s struggling to learn our system,” replied Frank Harrop, the operations manager. “The
problem is that he’s been away from process costing for a long time, and it’s coming back slowly.”
“It’s not just the format of his report that I’m concerned about. Look at that $25.71 unit cost

Strong integration
gar07417_ch04_154-195.indd 176 08/18/16 08:36 PM
that he’s come up with for April. Doesn’t that seem high to you?” said Ms. Scarpino.
“Yes, it does seem high; but on the other hand, I know we had an increase in materials prices
during April, and that may be the explanation,” replied Mr. Harrop. “I’ll get someone else to redo
this report and then we can see what’s going on.”

between chapter content

Provost Industries manufactures a ceramic product that goes through two processing
departments—Molding and Finishing. The company uses the weighted-average method in its
process costing.
Required:

and end-of-chapter
1. Prepare a report for the Finishing Department showing how much cost should have been
assigned to the units completed and transferred to finished goods, and how much cost should
have been assigned to ending work in process inventory in the Finishing Department.
2. Explain to the president why the unit cost on the new assistant controller’s report is so high.

exercises/problems. CASE 4–20 Ethics and the Manager, Understanding the Impact of Percentage Completion on
Profit—Weighted-Average Method LO4–2, LO4–3, LO4–4
Gary Stevens and Mary James are production managers in the Consumer Electronics Division of
General Electronics Company, which has several dozen plants scattered in locations throughout

Clearly written and well- the world. Mary manages the plant located in Des Moines, Iowa, while Gary manages the plant in
El Segundo, California. Production managers are paid a salary and get an additional bonus equal
to 5% of their base salary if the entire division meets or exceeds its target profits for the year. The
bonus is determined in March after the company’s annual report has been prepared and issued to

organized content.
stockholders.
Shortly after the beginning of the new year, Mary received a phone call from Gary that went
like this:
Gary: How’s it going, Mary?
Mary: Fine, Gary. How’s it going with you?
Gary: Great! I just got the preliminary profit figures for the division for last year and we are within

Carleton Donchess, $200,000 of making the year’s target profits. All we have to do is pull a few strings, and we’ll be
over the top!
Mary: What do you mean?
Gary: Well, one thing that would be easy to change is your estimate of the percentage completion of

Bridgewater State University your ending work in process inventories.

Garrison has the best

gar07417_ch04_154-195.indd 180 08/18/16 08:36 PM

online material I have

ever seen.
Minna Yu, Monmouth
University

xii Garrison Noreen Brewer

Utilizing the Icons Guided Examples are one of
To reflect our service-based economy, the text is replete my students’ favorite features
with examples from service-based businesses. A helpful icon in Connect. They use them
distinguishes service-related examples in the text. extensively to help with their
homework.
The IFRS icon highlights content that may be affected by the
Amy Bentley, Tallahassee Community
impending change to IFRS and possible convergence between College
U.S. GAAP and IFRS.
I am a big proponent of
Ethics assignments and examples serve as a reminder that including Excel® in the course.
good conduct is vital in business. Icons call out content that The students really need
relates to ethical behavior for students. practice with Excel and this
course really lends itself to
The writing icon denotes problems that require students to providing good problems they
use critical thinking as well as writing skills to explain their can practice with.
decisions. Stacy Kline, Drexel University

Business Ethics are of

Author-Written Supplements
growing importance and the
Unlike other managerial accounting texts, the book’s authors write the
coverage early in the book is
major supplements such as the test bank and solution files, ensuring a
commendable.
perfect fit between text and supplements.
Heminigild Mpundu,
University of Northern Iowa

Managerial Accounting S i xt e e n t h E di t i on xiii

 Assurance of Learning Ready
Many educational institutions today are focused on the notion of
assurance of learning, an important element of some accreditation
standards. Managerial Accounting, 16e, is designed specifically to support
your assurance of learning initiatives with a simple, yet powerful, solution.
Each question for Managerial Accounting, 16e, maps to a specific chapter
learning outcome/objective listed in the text. The reporting features of
Connect can aggregate student to make the collection and presentation
of assurance of learning data simple and easy.

AACSB Statement
McGraw-Hill Education is a proud corporate member of AACSB International.
Recognizing the importance and value of AACSB accreditation, we have
sought to recognize the curricula guidelines detailed in AACSB standards
for business accreditation by connecting selected questions in Managerial
Accounting, 16e, to the general knowledge and skill guidelines found in the
AACSB standards. The statements contained in Managerial Accounting, 16e,
are provided only as a guide for the users of this text. The AACSB leaves
content coverage and assessment clearly within the realm and control of
individual schools, the mission of the school, and the faculty. The AACSB does
also charge schools with the obligation of doing assessment against their own
content and learning goals. While Managerial Accounting, 16e, and its teaching
package make no claim of any specific AACSB qualification or evaluation, we
have, within Managerial Accounting, 16e, tagged questions according to the
six general knowledge and skills areas. The labels or tags within Managerial
Accounting, 16e, are as indicated. There are, of course, many more within
the test bank, the text, and the teaching package which might be used as a
“standard” for your course. However, the labeled questions are suggested for
your consideration.

xiv Garrison Noreen Brewer

 New in the
Sixteenth Edition
Faculty feedback helps us continue to improve Managerial Accounting. In response to reviewer suggestions, the
authors have made the following changes to the text:
• We split the job-order costing chapter into two chapters to improve the students’ ability to understand the material
and to give professors greater flexibility in choosing how to cover the material.
• We reviewed all end-of-chapter exercises and problems and revised them as appropriate to better function within
Connect.
• We added 13 Integration Exercises in the back of the book to help students connect the concepts. These exercises
are suitable for both a flipped classroom model and in-class active learning environment as they engage students
and encourage critical thinking.
• In-Business boxes are updated throughout to provide relevant and current real-world examples for use in
classroom discussion and to support student understanding of key concepts as they read through a chapter.

Prologue describes how to use plantwide and multiple overhead

The Prologue has added coverage of the CGMA exam
and an updated summary of the CMA exam content
specifications.
Chapter 1
The high-low method has been removed from this chapter.
We added an exhibit to visually depict product and period
cost flows. We also made various changes to further
emphasize the chapter’s unifying theme of different cost
classifications for different purposes. We have created 11
new end-of-chapter exercises/problems.
Chapter 2
This is a new chapter that explains how to use a job-
order costing system to calculate unit product costs. It
rates to apply overhead costs to individual jobs. The
chapter has a strong managerial accounting orientation
because it looks at how job-order costing systems serve
the needs of internal managers.
Chapter 3
This is a new chapter that explains how job-order
costing systems can be used to determine the value of
ending inventories and cost of goods sold for external
reporting purposes. The chapter has a strong financial
accounting orientation because it uses journal entries
and T-accounts to explain the flow of costs in a job-order
costing system. The chapter also has a new appendix
that uses Microsoft Excel® to explain the flow of costs in
a job-order costing system.

Managerial Accounting S i xt e e n t h E di t i on xv
 Chapter 4 Chapter 10
We revised the text in the main body of the chapter and We overhauled Appendix 10B to introduce students
Appendix 4A to better highlight the key concepts to a Microsoft Excel-based approach for creating an
and steps needed to perform the weighted-average income statement using standard costing.
and FIFO process costing calculations. We also revised
the first few paragraphs of Appendix 4B to better clarify Chapter 11
its purpose and to better distinguish that purpose from This chapter includes four new In Business boxes.
the intent of the service department cost allocation
Chapter 12
coverage that appears later in the book.
We revised the front-end of the chapter to better
Chapter 5 highlight the six key concepts that provide the
We added a new appendix that explains how to foundation for effective decision making. We also
analyze mixed costs using the high-low method and revised the end-of-chapter exercises and problems
the least-squares regression method. to better dovetail with Connect and streamlined the
coverage of sell or process further decisions to aid
Chapter 6 student comprehension. In addition, we relocated
We added new text that better highlights this chapter’s the Pricing appendix to this chapter and added new
reliance on actual costing and contrasts it with the job- coverage of customer latitude and pricing and value-
order costing chapters’ reliance on normal costing. based pricing.

Chapter 13
Chapter 7
We revised many end-of-chapter exercises and
This chapter has a new appendix titled Time-Driven
problems and extensively revised the formatting
Activity-Based Costing: A Microsoft Excel-Based
within Connect throughout all the chapters, (not just
Approach.
Chapter 13) to allow students greater flexibility for
alternate methods of approaching a problem, such as
Chapter 8
performing net present value calculations.
The end-of-chapter materials include three new
exercises/problems (8-17, 8-18, and 8-27). Chapter 14
We added three new In Business boxes.
Chapter 9
We revised numerous end-of-chapter exercises and Chapter 15
problems to better align them with Connect. We added four new In Business boxes.

xvi Garrison Noreen Brewer

 Required=Results
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 Acknowledgments
Suggestions from professors, students, and the professional accounting community continue
to drive the excellence and refinement of each edition of this book. Each of those who have
offered comments and suggestions has our immense gratitude and thanks.
The efforts of many people are needed to continually refine a text and maintain its excellence.
Among these people are the reviewers and consultants who point out areas of concern,
cite areas of strength, and make recommendations for change. In this regard, the following
academics have provided feedback that was enormously helpful in preparing the sixteenth
edition of Managerial Accounting:

Dawn Addington, Central New Mexico Community College
Nasrollah Ahadiat, California State PolytecnicUniversity
Markus Ahrens, St. Louis Community College–Meramec
Akinloye Akindayomi, University Of
Massachusetts–Dartmouth
David Albrecht, Bowling Green State University
Natalie Allen, Texas A & M University
Vern Allen, Central Florida Community College
Shamir Ally, DeSales University
Felix Amenkhienan, Radford University
Jane Austin, Oklahoma City University
John Babich, Kankakee Community College
Ibolya Balog, Cedar Crest College
Bonnie Banks, Alabama A&M University
Scottie Barty, Northern Kentucky University
Eric Bashaw, University of Nevada–Las Vegas
Lamrot Bekele, Dallas County Community College
Sharon Bell, University of North Carolina–Pembroke
Amy Bentley, Tallahassee Community College Pamela
Benner, Stark State College
Stephen Benner, Eastern Illinois University
Scott Berube, University of New Hampshire
Kelly Blacker, Mercy College
Phillip Blanchard, The University of Arizona
Charles Blumer, Saint Charles Community College
Rachel Brassine, East Carolina University
Alison Jill Brock, Imperial Valley College
Ann Brooks, University of New Mexico
Rada Brooks, University of California–Berkeley
Myra Bruegger, Southeastern Community College
Georgia Buckles, Manchester Community College
Esther Bunn, Stephen S. Austin State University
Laurie Burney, Mississippi State University
Marci Butterfield, University of Utah–Salt Lake City
Charles Caliendo, University of Minnesota
Donald Campbell, Brigham Young University–Idaho
Don Campodonico, Notre Dame de Namur University
Dana Carpenter, Madison Area Technical College
Wanda Causseaux, Valdosta State University
David Centers, Grand Valley State University
Sandra Cereola, James Madison University
Gayle Chaky, Dutchess Community College
Pamela Champeau, University of Wisconsin Whitewater
Kathryn Chang, Sonoma State University
Valerie Chau, Palomar College
Clement Chen, University of Michigan–Flint
Carolyn Christesen, Westchester Community College
Star Ciccio, Johnson & Wales University
Richard S. Claire, Canada College
Robert Clarke, Brigham Young University–Idaho
Curtis Clements, Abilene Christian University
Darlene Coarts, University of Northern Iowa
Ron Collins, Miami University–Ohio
Carol Coman, California Lutheran University
Jackie Conrecode, Florida Gulf Coast University
Debora Constable, Georgia Perimeter College
Rita Cook, University of Delaware
Wendy Coons, University of Maine
Susan Corder, Johnson County Community College
Michael Cornick, Winthrop University
Deb Cosgrove, University of Nebraska–Lincoln
Kathy Crusto-Way, Tarrant County College
Robin D’Agati, Palm Beach State College–Lake Worth
Masako Darrough, Baruch College
Patricia Davis, Keystone College
Kathleen Davisson, University of Denver
Nina Doherty, Arkansas Tech University
Patricia Doherty, Boston University
Carleton Donchess, Bridgewater State University
Peter Dorff, Kent State University
David Doyon, Southern New Hampshire University
Emily Drogt, Grand Valley State University
Rita Dufour, Northeast Wisconsin Technical College
Barbara Durham, University of Central Florida
Dean Edmiston, Emporia State University
Barb Eide, University of Wisconsin–Lacrosse

Managerial Accounting S i xt e e n t h E di t i on xix

Another random document with
no related content on Scribd:
 “He is come without asking,” replied the stranger, entering; “and
the wind shall blow from a new point if I destroy the mirth or
happiness of the company.”
“Ye’re a stranger, young man,” said Peter, “or ye would ken this is
no a meeting o’ mirth-makers. But, I assure ye, ye are welcome,
heartily welcome. Haste ye, lasses,” he added to the servants; “some
o’ ye get a chair for the gentleman.”
“Gentleman, indeed!” muttered Johnson between his teeth.
“Never mind about a chair, my hearties,” said the seaman; “this
will do!” And, before Peter could speak to withhold him, he had
thrown himself carelessly into the hallowed, the venerated, the
twelve years unoccupied chair! The spirit of sacrilege uttering
blasphemies from a pulpit could not have smitten a congregation of
pious worshippers with deeper horror and consternation, than did
this filling of the vacant chair the inhabitants of Marchlaw.
“Excuse me, sir! excuse me, sir!” said Peter, the words trembling
upon his tongue; “but ye cannot—ye cannot sit there!”
“O man! man!” cried Mrs Elliot, “get out o’ that! get out o’ that!—
take my chair!—take ony chair i’ the house!—but dinna, dinna sit
there! It has never been sat in by mortal being since the death o’ my
dear bairn!—and to see it filled by another is a thing I canna endure!”
“Sir! sir!” continued the father, “ye have done it through ignorance,
and we excuse ye. But that was my Thomas’s seat! Twelve years this
very day—his birthday—he perished, Heaven kens how! He went out
from our sight, like the cloud that passes over the hills—never, never
to return. And, O sir, spare a father’s feelings! for to see it filled
wrings the blood from my heart!”
“Give me your hand, my worthy soul!” exclaimed the seaman; “I
revere—nay, hang it! I would die for your feelings! But Tom Elliot
was my friend, and I cast anchor in this chair by special commission.
I know that a sudden broadside of joy is a bad thing; but as I don’t
know how to preach a sermon before telling you, all I have to say is—
that Tom aint dead.”
“Not dead!” said Peter, grasping the hand of the stranger, and
speaking with an eagerness that almost choked his utterance. “O sir!
sir! tell me how!—how!—Did ye say living?—Is my ain Thomas
living?”
 “Not dead, do ye say?” cried Mrs Elliot, hurrying towards him and
grasping his other hand—“not dead! And shall I see my bairn again?
Oh! may the blessing o’ Heaven, and the blessing o’ a broken-hearted
mother be upon the bearer o’ the gracious tidings! But tell me—tell
me, how is it possible? As ye would expect happiness here or
hereafter, dinna, dinna deceive me!”
“Deceive you!” returned the stranger, grasping, with impassioned
earnestness, their hands in his—“Never!—never! and all I can say is—
Tom Elliot is alive and hearty.”
“No, no!” said Elizabeth, rising from her seat, “he does not deceive
us; there is that in his countenance which bespeaks a falsehood
impossible.” And she also endeavoured to move towards him, when
Johnson threw his arm around her to withhold her.
“Hands off, you land-lubber!” exclaimed the seaman, springing
towards them, “or, shiver me! I’ll show daylight through your
timbers in the turning of a handspike.” And, clasping the lovely girl
in his arms, “Betty! Betty, my love!” he cried, “don’t you know your
own Tom? Father, mother, don’t you know me? Have you really
forgot your own son? If twelve years have made some change on his
face, his heart is as sound as ever.”
His father, his mother, and his brothers clung around him,
weeping, smiling, and mingling a hundred questions together. He
threw his arms around the neck of each, and in answer to their
enquiries, replied—“Well! well! there is time enough to answer
questions, but not to-day—not to-day!”
“No, my bairn,” said his mother, “we’ll ask you no questions—
nobody shall ask you any! But how—how were you torn away from
us, my love? And, O hinny! where—where hae you been?”
“It’s a long story, mother,” said he, “and would take a week to tell
it. But, howsoever, to make a long story short, you remember when
the smugglers were pursued, and wished to conceal their brandy in
our house, my father prevented them; they left muttering revenge—
and they have been revenged. This day twelve years, I went out with
the intention of meeting Elizabeth and her father, when I came upon
a party of the gang concealed in Hell’s Hole. In a moment half-a-
dozen pistols were held to my breast, and, tying my hands to my
sides, they dragged me into the cavern. Here I had not been long
their prisoner, when the snow, rolling down the mountains, almost
totally blocked up its mouth. On the second night they cut through
the snow, and, hurrying me along with them, I was bound to a horse
between two, and, before daylight, found myself stowed, like a piece
of old junk, in the hold of a smuggling lugger. Within a week I was
shipped on board a Dutch man-of-war, and for six years was kept
dodging about on different stations, till our old yawning hulk
received orders to join the fleet, which was to fight against the gallant
Duncan at Camperdown. To think of fighting against my own
countrymen—my own flesh and blood—was worse than to be cut to
pieces by a cat-o’-nine tails; and, under cover of the smoke of the
first broadside, I sprang upon the gunwale, plunged into the sea, and
swam for the English fleet. Never, never shall I forget the moment
that my feet first trod upon the deck of a British frigate! My nerves
felt as firm as her oak, and my heart free as the pennant that waved
defiance from her masthead! I was as active as any one during the
battle; and when it was over, and I found myself again among my
own countrymen, and all speaking my own language, I fancied—nay,
hang it! I almost believed—I should meet my father, my mother, or
my dear Bess, on board of the British frigate. I expected to see you all
again in a few weeks at farthest; but, instead of returning to old
England, before I was aware, I found it was helm about with us. As to
writing, I never had an opportunity but once. We were anchored
before a French fort; a packet was lying alongside ready to sail; I had
half a side written, and was scratching my head to think how I should
come over writing about you, Bess, my love, when, as bad luck would
have it, our lieutenant comes to me, and says he, ‘Elliot,’ says he, ‘I
know you like a little smart service; come, my lad, take the head oar,
while we board some of those French bum-boats under the batteries.’
I couldn’t say no. We pulled ashore, made a bonfire of one of their
craft, and were setting fire to a second, when a deadly shower of
small shot from the garrison scuttled our boat, killed our
commanding officer with half of the crew, and the few who were left
of us were made prisoners. It is of no use bothering you by telling
how we escaped from a French prison. We did escape, and Tom once
more fills his vacant chair.”
Should any of our readers wish farther acquaintance with our
friends, all we can say is, the new year was still young when Adam
Bell bestowed his daughter’s hand upon the heir of Marchlaw, and
Peter beheld the once vacant chair again occupied, and a namesake
of the third generation prattling on his knee.
 COLKITTOCH.

The name of Colkittoch often occurs in the history of the great

rebellion in the reign of Charles I. By some he is denominated
Macdonald of Colkittoch, by others Colkittoch, and by many he is
confounded with his son. His name was Coll, or Colle, Macdonald: he
was a native of Ireland. His father was Archibald Macdonell, who
was an illegitimate son of the Earl of Antrim. With the aid of his
partisans, Coll took violent possession of the island of Colonsay, one
of the Hebrides, having driven away the Macfees, who had held it for
many centuries. Coll was denominated Kittoch, or, more correctly,
Ciotach, from his being left-handed. Coll had distinguished himself
in the unhappy disturbances in Ireland, and when Lord Antrim sent
troops to Scotland as auxiliaries in the royal cause, he served as an
officer under his own son, Allister, or Alexander, who had the chief
command of the corps. The father and son were well qualified for
this service, both of them being well known in the Highlands, and
connected by blood or marriage with some of the best families in that
country.
Coll was noted for his strength and prowess, though tainted with
the cruelty too familiar to his countrymen at that time. He fought in
all the battles in which the Irish auxiliaries were engaged under
Montrose; he was also concerned in their plundering expeditions in
Argyleshire, where private revenge was unfortunately added to the
horrors of war. Many of the lyric compositions of those days extol his
bravery and his bloody vengeance on his antagonists, the Campbells,
though it seems he was on very friendly terms with some of that
name.
Coll had possession of the Castle of Duntroon, and having placed a
garrison in it, he went to another quarter; but in his absence it was
taken by stratagem. He was ignorant of this misfortune, and on his
return he steered his boat direct for the castle. His own piper was
then a prisoner there; and knowing his master’s boat, to warn him of
his danger, he played a tune which he composed for the purpose; and
so accurately did the sound correspond with the meaning, that Coll
understood the intention, and avoided the castle.
After the defeat of Montrose at Philiphaugh, and the retreat of his
son Alexander to Ireland, Coll was left in command of the castle of
Dunaovaig, the ancient seat of the Macdonalds of Islay. The garrison
consisted of 150 men; but the pipes which conveyed the water being
cut by the enemy, on the assurance of Sir David Leslie, who
commanded the parliamentary forces, Coll was induced to go out of
the castle to hold parley with his old friend Campbell of
Dunstaffnage. Leslie basely broke his word, and made Coll prisoner.
The Marquis of Argyle was present on the occasion, and was blamed
for this. After the Restoration, when Argyle was brought to trial, he
was accused of the heinous crime of having ordered this garrison to
be put on a rock, surrounded by the sea, to perish without food or
water. He denied all knowledge of any such thing; and the proof on
this point does not appear satisfactory, nor could we find any
tradition in that country of such an atrocious action.
Coll was committed to the custody of the captain of Dunstaffnage,
in whose castle he was confined, and the tower where he lay is still
named after him. That gentleman being no doubt sensible of the
dishonourable treatment his prisoner had received, gave him every
possible indulgence. He permitted Coll to walk about the place, but
he had cause to repent his lenity. The Marquis of Argyle charged him
with misconduct; and dreading the well-known severity of his chief,
Dunstaffnage denied it. Argyle swore that if Coll should be found at
large, the captain would be severely punished, and a messenger was
despatched to ascertain the fact. Dunstaffnage being at Inveraray at
the time, ordered his foster-brother to set off with all speed, and
outrun the other, which he did; and on coming in sight of the castle,
he cried out, “Coll in irons! Coll in irons!” Coll was occupied in
superintending the shearing of corn at the time, and was the first
who heard the cries. Conjecturing what the cause might be, he
instantly retired to his dungeon, and with his own hands put on the
irons. He was soon after this brought to trial before the sheriff of
Argyle, in the castle where he was confined. Maclean of Ardgour,
who originally had been on the royal side, was one of the jury; and
wishing to display his zeal for the republican cause, which, with
many others, he then espoused, asked Coll if he had been present at
the battle of Inverlochy; the prisoner boldly replied, “By my baptism!
I was so, carle, and did more service there than thyself.” He was
condemned to die, and was executed, by hanging from the mast of
his own boat, laid across the cleft of a rock.[11] He suffered death
without dismay, requesting that his body might be laid so near that
of his friend, the captain of Dunstaffnage, that they might exchange
snuff-boxes in their graves; and this request was complied with. The
fate of Collkittoch was amply avenged: at the Restoration, his death
and sufferings formed some of the most serious and fatal charges
against the Marquis of Argyle.—“Traditions of the Western
Highlands,” in the London Literary Gazette.
11. Coll’s execution took place in 1647.
 THE COVENANTERS:
A TRADITIONARY TALE OF LANARKSHIRE.

By Robert Macnish, LL.D.

Chapter I.
During the persecutions in Scotland, consequent upon the fruitless
attempt to root out Presbyterianism and establish Episcopacy by
force, there lived one Allan Hamilton, a farmer, at the foot of the
Lowther mountains in Lanarkshire. His house was situated in a
remote valley, which, though of small extent, was beautiful and
romantic, being embosomed on all sides by hills covered to their
summits with rich verdure. Around the house was a considerable
piece of arable ground, and behind it a well-stocked orchard and
garden. A few tall trees grew in front, waving their ample foliage over
the roof, while at each side of the door was a little plot planted with
honeysuckle, wallflower, and various odoriferous shrubs. The owner
of this neat mansion was a fortunate man; for the world had hitherto
gone well with him, and if he had lost his wife—an affliction which
sixteen years had mellowed over—he was blessed with an
affectionate and virtuous daughter. He had two male and as many
female servants to assist him in his farming operations; and so well
had his industry been rewarded, that he might be considered as one
of the most prosperous husbandmen in that part of the country.
Mary Hamilton, his only child, was, at the time we speak of,
nineteen years of age. She was an extremely handsome girl, and,
though living in so remote a quarter, the whole district of the
Lowthers rung with the fame of her beauty. But this was the least of
her qualifications, for her mind was even fairer than her person; and
on her pure spirit the impress of virtue and affection was stamped in
legible characters.
Allan, though a religious man, was not an enthusiast; and, from
certain prudent considerations, had forborne to show any of that
ardent zeal for the faith which distinguished many of his
countrymen. He approved secretly in his heart of the measures
adopted by the Covenanters, and inwardly prayed for their success;
but these matters he kept to his own mind, reading his Bible with his
daughter at home, and not exposing himself or her to the
machinations of the persecuting party.
It was on an August evening that he and his daughter were seated
together in their little parlour. He had performed all his daily
labours, and had permitted his servants to go to some rural meeting
several miles off. Being thus left undisturbed, he enjoyed with her
that quiet rest so grateful after a day spent in toil. The day had been
remarkably beautiful; but towards nightfall, the heavens were
overcast with dark clouds, and the sun had that sultry glare which is
so often the forerunner of a tempest. When this luminary
disappeared beneath the mountains, he left a red and glowing
twilight behind him; and over the firmament a tissue of crimson
clouds was extended, mingled here and there with black vapours.
The atmosphere was hot, sickening, and oppressive, and seemed to
teem with some approaching convulsion.
“We shall have a storm to-night,” Allan remarked to his daughter.
“I wish that I had not let the servants out; they will be overtaken in it
to a certainty as they cross the moors.”
“There is no fear of them, father,” replied Mary; “they know the
road well; at any rate, the tempest will be over before they think of
stirring from where they are.”
Allan did not make any answer, but continued looking through the
window opposite to which he was placed. He could see from it the
mountain of Lowther, the highest in Lanarkshire; its huge shoulders
and top were distinctly visible, standing forth in grand relief from the
red clouds above and behind it. The last rays of the sun, bursting
from the rim of the horizon, still lingered upon the hill, and, casting
over its western side a broad and luminous glare, gave to it the
appearance of a burnished pyramid towering from the earth. This
gorgeous vision, however, did not continue long. In a few minutes
the mountain lost its ruddy tint, and the sky around it became
obscurer. Shortly afterwards a huge sable cloud was observed
hovering over its summit. “Look, Mary,” cried Allan to his daughter,
“did you ever see anything grander than this? Look at yon black
cloud that hangs over Lowther.” Mary did so, and saw the same thing
as was remarked by her father. The cloud came down slowly and
majestically, enveloped the summit of the mountain, and descended
for some way upon its sides. At last, when it had fairly settled,
confirming, as it were, its dismal empire, a flash of fire was seen
suddenly to issue from the midst of it. It revealed, for an instant, the
summit of Lowther; then vanishing with meteor-like rapidity, left
everything in the former state of gloom. Mary clung with alarm to
her father. “Hush, my dear,” said Allan, pressing her closely to him,
“and you will hear the thunder.” He had scarcely pronounced the
word when a clap was heard, so loud that the summit of the
mountain appeared to be rent in twain. The terrific sound continued
some time, for the neighbouring hills caught it up and re-echoed it to
each other, till it died away in the distance. A succession of flashes
and peals from different quarters succeeded, and, in a short time, a
deluge of rain poured down with the utmost violence.
The two inmates did not hear this noise without alarm. The rain
beat loudly upon the windows, while, every now and then, fearful
peals of thunder burst overhead. Without, no object was visible:
darkness alone prevailed, varied at intervals with fierce glares of
lightning. Thereafter gusts of wind began to sweep with tumult
through the glen; and the stream which flowed past the house was
evidently swollen, from the increased noise of its current rushing
impetuously on.
The tempest continued to rage with unabated violence, when a
knock was heard at the door. Allan opened it, expecting to find his
domestics; but to his astonishment and dismay he beheld the Rev.
Thomas Hervey, one of the most famous preachers of the Covenant.
He was a venerable old man, and seemed overcome with fatigue and
want, for he was pale and drooping, while his thin garments were
drenched with rain. Now, though Allan Hamilton would yield to no
man in benevolence, he never, on any occasion, felt so disposed, as at
present, to outrage his own feelings, and cast aside the godlike virtue
of charity. Mr Hervey, like many other good men, was proscribed by
the ruling powers; and persecution then ran so high, that to grant
him a night’s lodging amounted to a capital crime. Many persons had
already been shot for affording this slight charity to the outlawed
Covenanters: Allan himself had been an unwilling witness of this
dreadful fact. It was not, therefore, with his usual alacrity that he
welcomed in the way-worn stranger. On the contrary, he held the
door half-shut, and in a tone of embarrassment asked him what he
wanted.
“I see, Mr Hamilton,” said the minister, calmly, “that you do not
wish I should cross your threshold. You ask me what I want. Is that
Christian? What can any one want in a night like this, but lodgment
and protection? If you grant it to me, I shall pray for you and yours;
if you refuse it, I can only shake the dust off my feet and depart,
albeit it be to death.”
“Mr Hervey,” said Allan, “you know your situation, and you know
mine. I would be loth to treat the meanest thing that breathes as I
have now treated you; but you are an outlawed man, and a lodging
for one night under my roof is as much as my life is worth. Was it not
last month I saw one of my nearest neighbours cruelly slain for doing
a less thing,—even for giving a morsel of bread to one of your
brethren? Mr Hervey, I repeat it, and with sorrow, that you know my
situation, and that for the sake of my poor daughter and myself I
have no alternative.”
“Yes, I know your situation,” answered the preacher, drawing
himself up indignantly. “You are one of those faint-hearted believers
who, for the sake of ease and temporal gain, have deserted that
glorious cause for which your fathers have struggled. You are one of
those who can stand by coolly and see others fight the good fight;
and when they have overcome, you will doubtless enjoy the blessed
fruits of their combating. You held back in the time of need: you have
abetted prelacy and persecution, in so far as you have not set your
shoulder to the wheel of the Covenant. Now, when a humble
forwarder of that holy cause craves from you an hour of shelter, you
stand with your door well-nigh closed, and refuse him admittance. I
leave God to judge of your iniquity, and I quit your inhospitable and
unchristian mansion.”
 He was moving off when Mary Hamilton, who had listened with a
beating heart to this colloquy, rushed forward and caught him by the
arm. Her beautiful eyes were wet with tears, and she looked at her
parent with an expression in which entreaty and upbraiding were
mingled together. “You will not turn out this poor old man, father?
Indeed you will not. You were only jesting. Come in, Mr Hervey; my
father did not mean what he said;”—and she led him in by the hand,
pushing gently back Allan, who still stood by the door. “Now, Mr
Hervey, sit down there and dry yourself; and, father, shut the door.”
“Thank you, my fair maiden,” said the minister. “The Lord, for this
good deed, will aid you in your distresses. You have shown that the
old may be taught by the young; and I pray that this lesson of charity,
which you have given to your father, may not turn out to your scaith
or his.”
Allan said nothing; he felt that the part he had acted was hardly a
generous one, although perhaps justified by the stern necessity of the
times. His heart was naturally benevolent, and in the consciousness
of self-reproach every dread of danger was obliterated.
The first attention of him and Mary was directed to their guest. His
garments having been thoroughly dried, food was placed before him,
of which he partook, after returning thanks to God in a lengthened
grace, for so disposing towards him the hearts of His creatures.
When he had finished the repast, he raised his face slightly towards
heaven, closed his eyes, and clasping his hands together, fervently
implored the blessings of Providence on the father of that mansion
and his child. When he had done this, he took a small Bible from his
pocket, and read some of the most affecting passages of the Old
Testament, descanting upon them as he went along: how God fed
Elijah in the wilderness; how he conducted the Israelites through
their forty years of sojourn; how Daniel, by faith, remained unhurt in
the lion’s den; and how Shadrach, Meshach, and Abednego, walked
through the fiery furnace, and not even their garments were touched
by the flames. Allan and Mary listened with the most intense interest
to the old man, whose voice became stronger, whose form seemed to
dilate, and whose eyes were lit up with a sort of prophetic rapture, as
he threw his spirit into those mysteries of Holy Writ.
After having concluded this part of his devotions, and before
retiring to rest, he proposed that evening prayer should be offered
up. Each accordingly knelt down, and he commenced in a strain of
ardent and impassioned language. He deplored the afflicted state of
God’s kirk; prayed that the hearts of those who still clung to it might
be confirmed and made steadfast; that confidence might be given to
the wavering; that those who from fear or worldly considerations had
held off from the good cause, might be taught to see the error of their
ways; and that all backsliders might be reclaimed, and become
goodly members of the broken and distressed Covenant. “O Lord!”
continued he, “Thou who hast watched over us in all time—who from
Thy throne in the highest heaven hast vouchsafed to hearken to the
prayer of Thy servants, Thou will not now abandon us in our need.
We have worshipped Thee from the depths of the valley, and the
rocks and hills of the desert have heard our voices calling upon Thy
name. ‘Where is your temple, ye outcast remnant?’ cry the scorners.
We answer, O Lord, that we have no temple, but such as Thou hast
created; and yet from that tabernacle of the wilderness hast thou
heard us, though storms walked around. We have trod the valley of
the shadow of death, and yet Thou hast been a light in our path; we
have been chased like wild beasts through the land, yet Thy spirit
hath not deserted us; armed men have encompassed us on all sides,
threatening to destroy, yet our hearts have not failed; neither has the
prison nor the torture had power to make us abjure Thy most holy
laws.”
During the whole of his supplication, which he had poured forth
with singular enthusiasm, the storm continued without, and distant
peals of thunder were occasionally heard. This convulsion of the
elements did not, however, distract his thoughts; on the contrary, it
rendered them more ardent; and in apostrophising the tempest he
frequently rose to a pitch of wild sublimity. Mary listened with deep
awe. Her feelings, constitutionally warm and religious, were aroused,
and she sobbed with emotion. Allan Hamilton, though not by nature
a man of imagination, was also strongly affected; he breathed hard,
and occasionally a half-suppressed groan came from his breast. He
could not help feeling deep remorse for the lukewarmness he had
shown to the great cause then at stake.
The night, though fearfully tempestuous, did not prevent slumber
from falling on the eyes of all. Each slept soundly, and the old
minister, perhaps, more so than any. Many months had elapsed since
he had stretched himself on such a couch as that which Mary
Hamilton had prepared for him; for he was a dweller in the desert,
and had often lain upon the heath, with no other shelter than his
plaid afforded. His slumbers, therefore, were delicious; but they were
not long, for no sooner had the morning light begun to peep through
the window of his chamber than he was up and at his devotions.
Allan, though an early riser, was still in bed, and not a little
astonished when he heard his door open, and saw the old man walk
softly up to his side.
“Hush! Allan Hamilton, do not awaken the dear maiden, your
daughter, in the next room. I have come to thank you and to bid you
farewell. The morning sun is up, and I may not tarry longer here,
consistent with my own safety or yours. There are spies through all
the country; but peradventure I have escaped their observation. I am
going a few miles off near the Clyde, to meet sundry of my flock who
are to assemble there. May God bless you, and send better times to
this afflicted land!”
 Chapter II.
When Allan and his daughter sat down to their homely breakfast,
the morning presented a pleasing contrast to the previous night. The
sky was perfectly clear and serene. Every mountain sparkled, and the
earth had a peculiar freshness diffused over its surface. The few
clouds visible were at a great elevation, and were hurrying away, as if
not to leave a stain on the transparent concave of heaven. There was
little wind on the lower regions, scarcely sufficient to ruffle the
surface of a slumbering lake. The dampness of the grass, the clay
washed from the pebbles, and the rivulet swollen and turbid, were
the only relics of the tempest. The weather continued beautifully
serene, and when the sun was at its height, one of the finest days was
presented that ever graced this most gorgeous month of the year.
It was about the middle of the day when Mary, who happened to
look out, perceived six armed troopers approaching. They were on
foot, their broadswords hanging at their sides, and carbines swung
over their shoulders. In addition to this, each had a couple of pistols
stuck in his belt. As soon as she saw them she ran in to her father
with manifest looks of alarm, and informed him of their approach.
Allan could not help feeling uneasy at this intelligence; for the
military were then universally dreaded, and whenever a number
were seen together, it was almost always on some errand of
destruction. He went to the door; but just as he reached it the
soldiers were on the point of entering. The leader of this body he
recognised to be the ferocious Captain Clobberton, who had rendered
himself universally infamous by his cruelties; and who, it was
reported, had in his career of persecution caused no less than
seventeen persons to be put to death, in cold blood, without even the
formality of a trial. He was one of the chief favourites of Dalzell, who
used to call him his “lamb.” The man’s aspect did not belie his heart,
for it was fierce, lowering, and cruel. His companions, with a single
exception, seemed well suited to their leader, and fit instruments to
carry his bloody mandates into execution. Allan, when he confronted
this worthy agent of tyranny, turned back, followed by him and his
crew into the house.
 “Shut the door, my dear chucks,” said Clobberton; “we must have
some conversation with this godly man. So, Mr Hamilton, you have
taken up with that pious remnant: you have turned a psalm-singer,
eh? Come, don’t stare at me as if you saw an owl; answer my
question—yes or no.” Allan looked at him with a steady eye. “Captain
Clobberton, you have asked me no question. I shall not scruple to
answer anything which may be justly commanded of me.”
“Answer me, then, sir,” continued the captain. “Were you not
present at the field-preaching near Lanark, when one of the king’s
soldiers was slain, in attempting with several others to disperse it?”
“I was not,” answered Allan; “I never in my life attended a field-
preaching.”
“Or a conventicle?”
“Nor a conventicle either.”
“Do you mean to deny that you are one of that hypocritical set,
who preach their absurd and treasonable jargon in defiance of the
law? In a word, do you deny that you are one of the sworn members
of the Covenant?”
“I do deny it, stoutly.”
“Acknowledge it, and save your wretched life. Acknowledge it, or I
will confront you with a proof which will perhaps astonish you, and
cost you more than you are aware of.”
“I will tell no untruth, even to save my life.”
“Then on your own stupid head rest the consequences. Do you
know one Hervey, a preacher?”
“I do,” said Allan, firmly.
“Ha, here it comes! You have then spoken to that man, most godly
Allan?”
“I have spoken to him.”
“He has been in your house?”
“I do not mean to deny that he has.”
“Has he not sung psalms in your house, and prayed in your house,
and lodged in your house? Eh? And was it not last night that these
doings were going on?”
“I will gainsay nothing of what you have said.”
 “Then Allan Hamilton,” said the other, “I tell you plainly that you
have harboured a traitor; and that unless you deliver him up, or tell
where he may be found, I shall hold you guilty of treason, and punish
you accordingly.”
“The Lord’s will be done,” answered Hamilton, with a deep sigh.
“What I did was an act of common charity. The old man applied to
me in his distress; and it would have been cruel to have closed my
door against him. Wreak your will upon me as it pleases you. Where
he has gone I know not; and though I did know, I should hardly
consider myself justified in telling you.”
“Then we shall make short work with you,” rejoined Clobberton
with an oath. “Ross, give him ten minutes to say his prayers, and
then bind up his eyes. It is needless to palaver with him. We have
other jobs of a like kind to manage to-day.”
Here Mary, who stood in a corner listening with terrified heart,
uttered a loud scream when she heard her father’s doom
pronounced. She rushed forth into the middle of the room, and fell
upon her knees before Clobberton.
“Oh, captain, do not slay my father! Take my life. It was my fault
alone that the old man was let into the house. My father refused to
admit him. Take my life and save his. I shall be his murderess if he
die—for I brought him into this trouble.”
She continued some moments in this attitude, gazing up at him
with looks of fear and entreaty, and clasping his knees. He had,
however, been too long accustomed to scenes of this afflicting nature
to be much moved; and he extricated himself from the unhappy girl
with brutal rudeness. She fell speechless at his feet.
“Confound the wench! Was there ever seen the like of it? She takes
me for one of your chicken-hearted milksops,—out of the way with
the ninny.”
He was about to lay rough hands upon her, when a trooper,
stepping forward, raised her gently up and placed her on a seat. This
was the only one of Clobberton’s followers whose appearance was at
all indicative of humanity. He was a handsome and strongly-built
young man of six feet. His countenance was well formed; but its
expression was rather dissolute, and rendered stern, apparently by
the prevalence of some fierce internal passion. The marks of a
generous heart were, notwithstanding, imprinted upon its bold
outlines; and whoever looked upon him could not help thinking that
his natural disposition had been perverted by the wicked characters
and scenes among which he was placed.
“Captain,” said he, “I do not see the use of shooting this old fool. I
begin to feel that we have had a surfeit of this work. Besides, if what
the girl declares is correct, there is no great matter of treason in the
case. At all events, I would vote to leave the business to the
Justiciary.”
“Graham,” said Clobberton, eyeing him sternly, “give me none of
your cursed whining palaver. What is your liver made of? When
there is anything in the way of justice to be done, you are as mealy
and cream-faced as if you saw the devil. A fine fellow to wear the
king’s uniform! If you say another word,” added he, with a frightful
oath, “I’ll have you reported to the general!”
“Captain,” said Graham, stepping modestly but firmly forward,
“you may speak of me as you please—you are my officer—(though
neither you nor any man of the regiment need be told that when my
service was needed in real danger, I was never behind); but I cannot
stand by unmoved and see downright butchery. If you have anything
to urge against this man, let him be brought to Edinburgh, and there
tried by the commission, which will punish him severely enough, in
all conscience, if he be really guilty. I have assisted in some of these
murders; but my conscience tells me that I have done wrong; and
whatever the consequences be, I shall assist at them no more.”
“Ay,” said Clobberton, “you are a pretty dainty fellow—fitter to
strut about in regimentals before wenches than behave like a man;
but, Mr John Graham, let me tell you that your eloquence, instead of
retarding, has hastened the fate of this rascally traitor. And, let me
tell you farther, that on my arrival at head-quarters, I shall have you
arraigned for mutiny and disobedience of orders. Ross, blindfold
Hamilton and lead him out.”
His command was instantly executed; while Mary, in a fit of
distraction, flew up to her father, cast her arms round his neck, and
kissed him with the most heart-rending affliction.
“My father, my father, I am your murderess! I will die with you! Ye
cruel-hearted men, will none of you save him from this bloody
death?”
“My dear Mary, may God protect you, and send you a happier lot
than mine,” was all that the unhappy parent could articulate. He was
then torn from her with violence, and hurried out to the green before
the house. Mary, on this separation, fell into a short swoon; on
awakening from which she found herself in the chamber with no one
except Graham. His face was flushed with anger, and he walked
impatiently up and down. By a sudden impulse she ran to the
window, and the first sight which caught her eye was her father
kneeling down, and opposite to him the four troopers, seemingly
waiting for the signal of Clobberton, who looked intently at his
watch. At this terrifying spectacle, and in an agony of desperation,
she threw herself on her knees before the soldier.
“Young man—young man, save my father’s life! Oh, try at least to
save him. I will love you, and work for you, and be your slave for
ever. Blessings on your kind heart, you will do it—yes, you will do it.”
And she rose up and threw her arms round his neck, and kissed him
on the cheek. A tear rolled from Graham’s manly eye, and his soul
was moved with compassion for the lovely being who clung to him
and implored him so feelingly. He turned an instant to the window.
“Let me go, my dear—the accursed miscreant is putting up his
watch and has told them to present; there is not a second to lose.”
Without saying another word, he unslung his carbine, rushed to
the open air—and shot Clobberton dead on the spot.
The troopers were confounded at this sudden action. They lowered
the weapons which they had that instant raised to their shoulders,
and stood for some time gazing confusedly at each other—then at
Graham—then at the body of their captain. When they recovered
their self-possession, they raised up the latter to see if any spark of
life remained. He was perfectly dead. The following colloquy then
ensued between them.
Russell.—Why, I thinks as how he be dead.
Smith.—Dead! ay, as dead as Julius Cæsar. I wonder what old
Dalzell will say when he hears of his dear “lamb” being butchered
thus?
Russell.—Now hang it, Smith, don’t speak ill of the captain. He was
a worthy man—that is to say, after his own fashion; and no one ever
sarved his country better in the way of ridding it of crop-eared
preachers: he was worth a score of hangmen.
Ross.—Gentlemen, there is no occasion to stand jesting and talking
nonsense. Here is as pretty a piece of murder as ever was committed;
and it remains for us to decide what we will do, first with the traitor,
Hamilton, and secondly with the murderer, Graham.
Graham.—Whatever you do with me, I hope you will not harm
that poor man. Let him go; and thus do a charitable action for once
in your lives.
Russell.—I always, do you see, gentlemen, goes with the majority.
Hang it, shoot or not is all one to Dick Russell. If you make up your
minds to let him go scot-free, why, I’se not oppose it.
Jones.—Well, well, let him go and sing psalms in his own canting
fashion.
The fact is, these men were getting sick of shedding innocent
blood, and although ready to spill more on being ordered, rather
shunned it than otherwise—especially when their victims were
unresisting.
“I see, comrades, you are agreed to let the old fool go unharmed,”
said Ross. Then walking up to Allan, who still knelt—his daughter
with her arms around him, awaiting in terrible suspense the result of
their deliberation, “Get up,” said he, “and bless your stars; but take
care in future of your treasonable Covenanting tricks under the cloak
of charity. It is not every day you will get a young fellow to shoot your
executioner and save your life. As for you, Graham,” turning to his
companion, “I hold you prisoner. You must accompany us to head-
quarters, and there take your trial for this business. You have
committed a black murder on the body of your officer; and if we
failed to bring you up, old Dalzell would have us shot like so many
pyets the minute after.”
Graham’s carbine and pistols were immediately taken from him,
and his hands tied behind his back by the remaining troopers.
“Farewell, young woman,” said he to Mary, who looked at him with
tears of gratitude, “farewell! I have saved your father’s life and
forfeited my own: don’t forget Jack Graham.”
The unfortunate girl was distracted at this heartrending sight; and
she rushed forward to entreat his guards to give him liberty. One of