Solution manual for financial accounting 9th edition jerry j weygandt donald e kieso paul d kimmel i

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Solution Manual for Financial Accounting, 9th Edition, Jerry J.

Weygandt, Donald E. Kieso Paul D. Kimmel ISB: 1118334329

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Solution Manual for Financial Accounting, 9th Edition, Jerry J. Weygandt, Donald E. Kieso Paul Visit TestBankBell.com to get complete for all chapters

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More students get accounting when using Weygandt's Financial Accounting, Binder Ready Version 9th Edition because of the unique Framework of Success created and refined by the authors based on years of teaching and course design experience. The Team for Success is focused on helping millennial students get the most out of their accounting courses in the digital age, and on helping instructors deliver the most effective courses whether face-to-face, hybrid, or online with model course plans designed for easy and effective implementation. Financial Accounting, Binder Ready Version 9th Edition by Weygandt, Kimmel, Kieso provides students with a clear and comprehensive introduction to financial accounting that begins with the building blocks of the accounting cycle. WileyPLUS sold separately from text.

Table of Contents

1. Accounting in Action

2. The Recording Process

3. Adjusting the Accounts

4. Completing the Accounting Cycle

5. Accounting for Merchandising Operations

6. Inventories

7. Fraud, Internal Control, and Cash

8. Accounting for Receivables

9. Plant Assets, Natural Resources, and Intangible Assets

10. Liabilities

11. Corporations: Organization, stock Transactions, Dividends, and Retained Earnings

12. Investments

13. Statement of Cash Flows

14. Financial Statement Analysis

——There is NO Solution Manual/Test Bank for the bellow———

Appendix A. Specimen Financial Statements: PepsiCo, Inc.

Appendix B. Specimen Financial Statements: The Coca-Cola Company

Appendix C. Specimen Financial Statements: Zetar

Appendix D. Time Value of Money

Appendix E. Payroll Accounting

Appendix F. Subsidiary Ledgers and Special Journals

Appendix G. Other Significant Liabilities

APPENDIX G TIME VALUE OF MONEY

APPENDIX H PAYROLL ACCOUNTING

APPENDIX I SUBSIDIARY LEDGERS AND SPECIAL JOURNALS

APPENDIX J OTHER SIGNIFICANT LIABILITIES

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Official Records, Series 1, volume 29.

A. A. Humphreys, From Gettysburg to the Rapidan.

UNITED STATES OF AMERICA: A. D. 1863 (August: Missouri-Kansas). Quantrell's guerrilla raid. The sacking and burning of Lawrence.

"Since the fall of Vicksburg many rebel soldiers had returned from Arkansas to their homes in Western Missouri, and under the secret orders so frequently sent from commanders in the South into that State, the guerrilla bands along the Kansas border suddenly grew in numbers and audacity. Though the whole region was patrolled almost day and night by Union detachments and scouts, a daring leader named Quantrell, who had been for some weeks threatening various Kansas towns, assembled a band of 300 picked and well-mounted followers at a place of rendezvous near the line, about sunset of August 20. His object being divined, half a dozen Union detachments from different points started in chase of him; but skilfully eluding all of them by an eccentric march, Quantrell crossed the State line, and, reaching the open prairie country, where roads were unnecessary, pushed directly for Lawrence, Kansas.

{3507}

… This town was 40 miles in the interior, and had no reason to apprehend an attack, and though it could have assembled several hundred men under arms in half an hour, its inhabitants had no dream of danger when the marauders entered the place at sunrise of August 21. Quantrell stationed detachments to prevent any assembling or concentration of the citizens, and then began a scene of pillage, arson and massacre too horrible to relate. Stores and banks were robbed, 185 buildings burned, and from 150 to 200 inhabitants murdered with a cold-blooded fiendishness which seems impossible to believe of Americans. The direful work occupied but three or

four hours, when the perpetrators remounted their horses and departed. Though they managed their retreat with such skill as to avoid a general encounter, the pursuit was so hot that in several skirmishes, and by cutting off stragglers and laggards, 100 or more of the band were killed. The sudden calamity raised excitement on the Kansas border to almost a frenzy."

8, page 211.

UNITED STATES OF AMERICA: A. D. 1863 (August-September: Tennessee).

Burnside's deliverance of East Tennessee. The Union Army in Knoxville.

"Ever since the Federals had become masters of Kentucky they had projected all expedition into East Tennessee. … Early In the year 1862 the Federals had taken the defile of Cumberland Gap, the principal door to East Tennessee; but drawn into the pursuit of their adversaries in other directions, they had very wisely renounced proceeding beyond the gap, and shortly thereafter the Confederates had retaken the defile. In 1863 the role of liberator of East Tennessee was reserved for General Burnside: it was an honorable compensation accorded to the unfortunate but gallant soldier vanquished at Fredericksburg. Two divisions of the Ninth Corps designated to undertake this campaign having been, on June 4th, sent to the aid of Grant, it became necessary to commence new preparations. The scattered troops in Kentucky, several regiments recruited in that State or composed of refugees from East Tennessee, and a part of the fresh levies made in Ohio and Indiana, formed the Twenty-third Corps, under the orders of General Hartsuff. At the end of June … this little army was in readiness to move, when Morgan started on his raid [and Burnside's troops were sent in the pursuit]. Six weeks were

J. G. Nicolay and J. Hay, Abraham Lincoln, volume

lost. It was the beginning of August. The Ninth Corps was coming back from Vicksburg. But the men, worn out by the climate, had need of rest. Burnside could not wait for them." He set out upon his movement into East Tennessee with about 20,000 men, leaving Camp Nelson, near Lexington, on the 16th of August. The Confederate General Buckner opposed him with an equal number, including 3000 under General Fraser at Cumberland Gap. Instead of attempting to force the passage of the gap, Burnside "determined to make a flank movement around the defile, by traversing more to the south, in the State of Tennessee, the high table-land which on that side bears the designation of Cumberland plateau. The roads which Burnside would have to cross were long and difficult to travel, and that portion of the country was little known, besides being bare of resources; but the very difficult character of the roads warranted the belief that the Confederates would be illy prepared for defence in that region. No precaution was neglected to ensure the success of this laborious and perilous march," and the success achieved was perfect. "One can understand with what joy the Federals, after eleven days of toilsome march, entered the rich valley, a kind of promised land, which stretched out before them. Public rumor had greatly exaggerated their numbers. … Bragg, fearing with reason lest by its flanking movements it [the division which Burnside led in person] should separate him from Buckner and then fall upon Chattanooga, had sent his lieutenant an order to evacuate Knoxville." Buckner withdrew and Burnside made a triumphal entry into Knoxville on the 3d of September. "According to the testimony of eye-witnesses, the joy of the people was beyond description. Innumerable Federal flags which had been preserved in secret were displayed at the windows." Frazer, who had not been withdrawn from Cumberland Gap, found himself entrapped, when, on the 9th of September, Burnside appeared before his works, and he surrendered without a shot.

Comte de Paris, History of the Civil War in America,

volume 4, book 1, chapter 2.

ALSO IN: A. Woodbury, Burnside and the 9th Army Corps, part 3, chapters 4-5.

T. W. Humes, The Loyal Mountaineers of East Tennessee, chapter 13.

Official Records, Series 1, volume 30, part 2.

UNITED STATES OF AMERICA: A. D. 1863 (August-September: Tennessee).

Rosecrans's advance to Chattanooga. Evacuation of the place by the Confederates. Battle of Chickamauga.

"The seizure and occupation of the strategic point Chattanooga was an essential part of the campaign by the national forces against the Confederates. The Atlantic portion of the Southern States is separated from the Mississippi Valley by majestic folds of the earth's surface, constituting the Appalachian Ranges. These folds run, in a general manner, parallel to each other, and at intervals are crossed by transverse depressions or gaps. Such passages or gateways are therefore of great commercial, political and military importance. Chattanooga, which in the Cherokee language means 'The Hawk's Nest,' is a little town seated in one of these transverse depressions, through which the Tennessee River and a system of railroads pass. … From the region of Chattanooga the earth-folds range in a southwesterly direction. Enumerating such of them as are of interest on the present occasion, they are from west to east as follows: Raccoon or Sand Mountain, Lookout Mountain, Missionary Ridge, Pigeon Mountain, Chickamauga Hills. …

Chattanooga Valley … through which runs a stream of the same name, is formed on the west by Lookout Mountain, here about 2,400 feet high, and on the east by Missionary Ridge, so called because Catholic Missionaries had established, many years ago, churches and schools upon it among the Cherokee Indians. From the summit of Lookout Mountain portions of not fewer than six States may be seen." In his Tullahoma campaign) Rosecrans, in July, had compelled Bragg and the Confederate army, by skilful flanking movements, to fan back to Chattanooga.

See UNITED STATES OF AMERICA: 1863 (June-July: Tennessee). {3508}

He had ever since been urged from Washington to pursue his attack and dislodge the enemy from the mountains. But he delayed further movements for a month, repairing his railroad communications, asking for reinforcements, and waiting for corn to ripen for food and forage. When he advanced, it was to turn the left of Bragg's position at Chattanooga, and "reach his rear between Dalton and Atlanta. To do this, he had to cross the Tennessee River below Chattanooga, and then pass the three or four successive mountain ridges. … Rosecrans reached the Tennessee River on the evening of the 20th of August, and shelled Chattanooga from the heights on the north bank on the 21st. Bridges were thrown over the river at Caperton's Ferry, mouth of Battle Creek, and Shell Mound, and the army, except the cavalry, safely crossed in face of the enemy. By the 8th of September" the several movements planned for Thomas, McCook and Crittenden were successfully accomplished, and Chattanooga was abandoned by the Confederates. "Thus the first object of Rosecrans's campaign was accomplished: the important strategic point Chattanooga was obtained. … Rosecrans, believing himself perfectly secure in Chattanooga, and being convinced that Bragg was fleeing southward, did nothing to fortify himself. Taking measures to pursue his antagonist, he directed

Crittenden to leave one brigade at Chattanooga as a garrison, and with the rest move forward to Ringgold. Thomas was to march to Lafayette, and McCook upon Alpine and Summer Creek. But Bragg, so far from continuing, had stopped his retreat he was concentrating at Lafayette. He had received, or was on the point of receiving, the powerful re-enforcements directed to join him. He was strictly ordered to check the farther advance of the Army of the Cumberland. … Rosecrans had separated three corps of his army by mountain ridges and by distances greater than those intervening between each of them and the enemy. Bragg had concentrated opposite his centre, and was holding such a position that he could attack any of them with overwhelming numbers. He had caused deserters and citizens to go into Rosecrans's lines to confirm him in the impression that the Confederates were in rapid retreat. … On the 11th of September, Crittenden, not stopping to fortify Chattanooga, pushed on toward Ringgold to cut off Buckner, who he had heard was coming from East Tennessee to the support of Bragg. Finding that Buckner had already passed, he turned toward Lafayette to follow him, going up the east side of the Chickamauga, but meeting a steadily increasing resistance he took alarm, and fell back across that stream at Lee and Gordon's Mills. The forces he had encountered were Cheatham's and Walker's divisions. Thomas, who had now discovered Bragg's position, directed McCook, who was advancing on Rome, to fall back instantly and connect with him. Rosecrans's troops had thus become scattered along an extended line from Lee and Gordon's Mills to Alpine, a space of about forty miles. By the 17th they were brought more within supporting distance, and on the morning of the 18th a concentration was begun toward Crawfish Spring, but it was slowly executed. At this time the two armies were confronting each other on the opposite banks of the Chickamauga, a stream which, rising at the junction of Missionary Ridge and Pigeon Mountain … empties into the beautiful Tennessee River above Chattanooga. In the Indian tongue Chickamauga means 'The Stagnant Stream,' 'The River of Death' a name, as we shall soon find, of ominous import.

Rosecrans was on the west bank of the Chickamauga. … On the 18th his right was … at Gordon's Mills, his left near the road across from Rossville. Bragg's intention was to flank this left and interpose between it and Chattanooga. … On the 18th Longstreet's troops were arriving from Virginia, and Bragg was ready. … The battle of Chickamauga commenced on the morning of the 19th." Bragg's flanking movement, executed under General Polk, and directed against the left of Rosecrans's line, where Thomas had command, did not succeed. "The centre was then assailed and pressed back, but, having been re-enforced, it recovered its ground. Night came, and the battle was thus far indecisive. … The night was spent in preparation. Thomas constructed abatis and breastworks before his lines. … Bragg was still determined to flank the national left, and intervene between it and Chattanooga. He had ordered Polk to begin the battle as soon as it was light enough to see," but Polk delayed and it was not until 10 o'clock that "Breckenridge's division, followed by Cleburne's, advanced against the breastworks of Thomas, which were mostly in Cleburne's front. Cleburne moved directly upon them, Breckenridge swinging round to flank them. With so much energy were these attacks made, that Thomas had to send repeatedly to Rosecrans for help. The Confederates had been gaining ground, but with these re-enforcements Thomas succeeded in driving back Cleburne with very great loss, and even in advancing on the right of Breckenridge." But, presently, by some blunder in the giving or construing of an order, one division that of General "Wood was withdrawn from Rosecrans line and posted uselessly in the rear. "By this unfortunate mistake a gap was opened in the line of battle, of which Hindman, of Longstreet's corps, took instant advantage, and, striking Davis in flank and rear, threw his whole division into confusion. … That break in the line was never repaired. Longstreet's masses charged with such terrible energy that it was impossible to check them. The national right and centre were dispersed, flying toward Rossville and Chattanooga. Sheridan, however, at length succeeded in rallying a considerable portion of his division,

and managed to reach Thomas. On Thomas, who, in allusion to these events, is often called 'The Rock of Chickamauga.' the weight of the battle now fell. Everything depended on his firmness. … In the flight of the right and part of the centre from the field, Rosecrans, McCook and Crittenden were enveloped and carried away. … Rosecrans … went to Chattanooga, and thence telegraphed to Washington that his army had been beaten. Thomas still remained immovable in his position," and at a critical moment he was saved from a movement into his rear, by General Gorden Granger, who pushed to the front with some reserves. "Night came, and the Confederates were still unable to shake him. But, as most of the army had retreated to Chattanooga, he now deliberately fell back to Rossville. … The dead and wounded he left in the hands of the enemy. On the 21st he offered battle again, and that night withdrew into the defences of Chattanooga."

{3509}

"During the heavy fighting of the 20th, Thomas was the only general officer on the field of rank above a division commander. … Well was he called the 'Rock of Chickamauga,' … There is nothing finer in history than Thomas at Chickamauga. All things considered, the battle of Chickamauga, for the forces engaged, was the hardest fought and the bloodiest battle of the Rebellion. … The largest number of troops Rosecrans had of all arms on the field during the two days' fighting was 55,000 effective men. … Rosecrans's losses aggregated killed, 1,687; wounded, 9,394; missing, 5,255. Total loss, 16,336. Bragg, during the battle, when his entire five corps were engaged, had about 70,000 effective troops in line. … His losses, in part estimated, were 2,673 killed, 16,274 wounded, and 2,003 missing, a total of 20,950. A full

report of the rebel losses was never made."

H. M. Cist, The Army of the Cumberland (Campaigns of the Civil War, volume 7), chapters 11-12.

ALSO IN: Comte de Paris, History of the Civil War in America, volume 4, book 1, chapters 2-6.

T. B. Van Horne, History of the Army of the Cumberland, volume 1, chapter 20.

T. B. Van Horne, Life of Major-General George H. Thomas, chapters 6-7.

W. B. Hazen, Narrative of Military Service, chapters 8-9.

D. H. Hill, E. Opdycke, and others, Chickamauga (Battles and Leaders, volume 3).

Official Records, Series 1, volume 30.

P. H. Sheridan, Personal Memoirs, volume 1, chapter 15.

UNITED STATES OF AMERICA: A. D. 1863 (August-October: Arkansas-Missouri).

The breaking of Confederate authority in Arkansas.

Occupation of Little Rock by national forces. Rebel raids into Missouri.

"After the surrender of Vicksburg, the Federal General Steele was sent to Helena, with a considerable force, and instructed to form a junction with General Davidson, who was moving south from Missouri, by way of Crowley's Ridge, west of the St. Francis, and with the combined force drive the Confederates south of the Arkansas River. Having effected this junction and established his depot and hospitals at Duvall's Bluff, on the White River, General Steele, on the 1st of August, advanced against the Confederate army, which fell back toward Little Rock. After several successful skirmishes, he reached the Arkansas River, and threw part of his force upon the south side, to threaten the Confederate communications with Arkadelphia, their depot of supplies, and flank their position at Little Rock. General Marmaduke was sent out with a cavalry force to beat the Federals back, but was completely routed. Seeing what must be the inevitable result of this movement of General Steele, the Confederate General Holmes destroyed what property he could, and after a slight resistance retreated with his army in great disorder, pursued by the Federal cavalry, and on the 10th of September General Steele, with the Federal army, entered the capital of Arkansas. His entire losses in killed, wounded and missing, in this whole movement, did not exceed 100. He captured 1,000 prisoners, and such public property as the Confederates had not time to destroy. The Federal cavalry continued to press the retreating Confederates southward; but a small force, which had eluded pursuit and moved eastward, attacked the Federal garrison at Pine Bluff, on the Arkansas, south of Little Rock, hoping to recapture it and thus cripple the Federals and break their communications. The attempt, which was made on the 28th of October, was repulsed with decided loss on the part of the confederates, and the same day the Federal cavalry occupied Arkadelphia, and the Confederates retreated toward the Red River. This completely restored Arkansas to the Federal

authority, except a small district in the extreme southwest, and the region of Northwest Arkansas, over which the guerrilla and other irregular troops of the Confederates continued to roam, in their plundering excursions into Missouri, Kansas, and the Indian Territory. Some of these were conducted on a large scale. … The Confederate General Cabell, collecting together as many of the guerrillas and Indians as possible, and some of the routed troops driven from Little Rock and its vicinity, started with a force variously estimated at from 4,000 to 10,000, in the latter part of September, from the Choctaw settlements of the Indian Territory, crossed the Arkansas River east of Fort Smith, and, on the 1st of October, a detachment of his troops, under General Shelby, joined Coffee at Crooked Prairie, Missouri, intending to make a raid into Southwestern Missouri. This combined force, numbering 2,000 or 2,500 men, penetrated as far as the Missouri River at Booneville, but were pursued by the Missouri militia, and finally brought to a stand about eight miles southwest of Arrow Rock, on the evening of the 12th of October. General E.

B. Brown who commanded the Federal troops, fought them till dark that evening, and during the night, having detached a small force to attack them in the rear, renewed the battle the next morning at eight A. M. After a sharp contest they fled, completely routed and broken up, with a loss of several hundred in killed, wounded and prisoners. They were pursued to the Arkansas line and prisoners gleaned all the way. … With these last convulsive throes, the active existence of the Confederate authority in Arkansas died out. On the 12th of November a meeting was held at Little Rock, to consult on measures for the restoration of the State to the Union, and was succeeded by others in different parts of the State."

ALSO IN:

W. J. Tenney, Military and Naval History of the Rebellion, chapter 36.

Comte de Paris, History of the Civile war in America, volume 4, book 3, chapter 3.

W. Britton, Memoirs of the Rebellion on the Border, chapters 21-22.

UNITED STATES OF AMERICA: A. D. 1863 (August-December: South Carolina). Siege and Reduction of Fort Wagner. Bombardment of Fort Sumter and Charleston.

After the unsuccessful assault and bloody repulse of July 18th General Gillmore began against Fort Wagner the operations of a regular siege.

See UNITED STATES OF AMERICA: A. D. 1863 (JULY: SOUTH CAROLINA)

"Trenches were dug, and by the middle of August the batteries were within a quarter-mile of Wagner and within two and a half miles of Sumter. The work on these batteries had to be done mostly by night, for the forts kept up a heavy fire. Another battery was also begun in the marsh on the west side of Morris Island. The black mud there was so soft that it would not bear the weight of a man, and was at least 16 feet deep. After the site was chosen, a lieutenant was ordered to superintend the work, and told to call for whatever materials he wanted. Being something of a wag, he sent to the quartermaster for 100 men 18 feet high, to work in mud 16 feet deep; but as men of that height could not be had, he had to be satisfied with workmen of common stature.

{3510}

All the work had to be done in the dark, for it was within range of the guns of the forts. During fourteen nights piles were driven through the mud into the solid ground beneath, and

on them were piled 15,000 bags of sand to form a parapet. After breaking down several trucks, a monster eight-inch Parrott gun, a 200-pounder, was dragged across the swamp and mounted, and about the middle of August the Swamp Angel, as the soldiers named it, was ready to throw shells into Charleston, nearly five miles away. On the 17th of August twelve land-batteries and the monitors opened fire on Sumter, Wagner, and Gregg. The heaviest of the fire was aimed at Sumter, as General Gillmore wished to silence it before he made another assault on Wagner. The bombardment was kept up for seven days, when Gillmore sent a dispatch to General Halleck, saying: 'Fort Sumter is to-day (August 24) a shapeless and harmless mass of ruins.' On the 21st of August, General Gillmore wrote to General Beauregard, who was in command in Charleston, demanding the evacuation of Fort Sumter and of Morris Island, threatening, in case of refusal, to bombard Charleston. Not hearing from him, he ordered a few shells to be thrown into the city from the Swamp Angel. Some of them fell in the streets and frightened the people, but did little damage. Beauregard then wrote him a letter in which he accused him of barbarity in 'turning his guns against the old men, the women and children, and the hospitals of a sleeping city,' and called the act 'unworthy of any soldier. General Gillmore replied that it was the duty of the commander of an attacked place to 'see to it that the non-combatants were removed,' and that he (Beauregard) had had forty days' time in which to do it. But the Swamp Angel was fired only a few times. At the thirty-sixth shot it burst and blew out the whole of its breech, and no other gun was mounted in its place. Gillmore then turned his attention once more to Fort Wagner, which he determined to assault again. To do this it was necessary to silence its guns and drive its defenders into the bomb-proofs; so a heavy fire was opened on it by the batteries, while the armored frigate New Ironsides poured eleven-inch shells into it from the sea side. The bombardment was kept up day and night, strong calcium lights being used by night to blind the Confederates and to show all parts of their

works. The Confederates, driven from their guns, were obliged to fly for safety to their bomb-proofs. In the morning of September 7, the troops, under General Terry, were about ready to make the assault, when it was reported that the fort was empty. The garrisons of both Wagner and Gregg had fled during the night, and the whole of Morris Island was at last in possession of the Union troops. The next night an attack was made on Sumter by thirty boat-loads of men from the fleet. They reached the base of the walls and began to go up, thinking that the garrison was asleep; but before they reached the top a fire of musketry and hand-grenades was opened on them by the Confederates within, aided by some gun boats outside, and the assailants were driven off with a loss of about 200. But little more was done against Charleston during the rest of the year. General Gillmore thought that, as Sumter's guns were silenced, the fleet might easily pass into the harbor and capture Charleston. But Admiral Dahlgren did not care to run the risk of the torpedoes and powder-mines over which he knew he would have to pass. Besides, General Beauregard had taken advantage of the long delay in taking Wagner to strengthen the inner forts. Fort Johnson had been made into a powerful earthwork, and the fleet, even if Sumter were passed, would meet with as hot a fire as had been experienced outside. General Gillmore therefore contented himself with repairing Wagner and Gregg and turning their guns on Charles·ton and the forts defending it. As they were a mile nearer the city than the Swamp Angel battery, a slow bombardment was kept up until near the end of the year. About half of Charleston was reached by the shells, and many buildings were greatly injured. As the wharfs and most of the harbor were under fire, blockade-runners could no longer run in, and the business of the city was thus wholly destroyed."

ALSO IN: Comte de Paris, History of the Civil War in America, volume 4, book 3, chapter 2.

A. Roman, Military Operations of General Beauregard, volume 2, chapters 32-34.

C. B. Boynton, History of the Navy during the Rebellion, volume 2, chapter 35.

L. F. Emilio, History of the 54th Regiment Massachusetts Volunteers., chapters 6-7.

{3511}

Map of the Battlefield of Chattanooga. 1863.

UNITED STATES OF AMERICA: A. D. 1863 (October-November: Tennessee).

The raising of the siege of Chattanooga. "Battle above the Clouds," on Lookout Mountain. Assault of Missionary Ridge. The Rout of Bragg's army.

After its defeat at Chickamauga the National Army was practically besieged on Chattanooga. Bragg acquired strong positions on Lookout Mountain and Missionary Ridge, and was able to cut off all of Rosecrans's routes of supply, except one long and difficult wagon-road. On the 17th of October an important reorganization of the Union armies in the West was effected. "The departments of the Ohio, the Cumberland, and the Tennessee, were united under the title of Military Division of the Mississippi, of which General Grant was made commander, and Thomas superseded Rosecrans in command of the Army of the Cumberland. General Hooker, with two corps, was sent to Tennessee. Grant arrived at Chattanooga on the 23d of October, and found affairs in a deplorable condition. It was impossible to supply the troops properly by the one wagon-road, and they had been on short rations for some time, while large numbers of the mules and horses were dead. Grant's first care was to open a new and better line of supply.

Steamers could come up the river as far as Bridgeport, and he ordered the immediate construction of a road and bridge to reach that point by way of Brown's Ferry, which was done within five days, the 'cracker line,' as the soldiers called it, was opened, and thenceforth they had full rations and abundance of everything. The enemy attempted to interrupt the work on the road; but Hooker met them at Wauhatchie, west of Lookout Mountain, and after a three-hours' action drove them off [with It loss of 416 killed and wounded, the Confederate loss being unknown]. Chattanooga was now no longer in a state of siege; but it was still seriously menaced by Bragg's army,

which held a most singular position.

Its flanks were on the northern ends of Lookout Mountain and Mission Ridge, the crests of which were occupied for some distance, and its centre stretched across Chattanooga valley. This line was twelve miles long, and most of it was well intrenched. Grant ordered Sherman [coming from Memphis] to join him with one corps, and Sherman promptly obeyed, but as he did considerable railroad repairing on the way, he did not reach Chattanooga till the 15th of November. Meanwhile Longstreet with 20,000 troops had been detached from Bragg's army and sent against Burnside at Knoxville. After Sherman's arrival, Grant had about 80,000 men."

"My orders for battle," writes General Grant, "were all prepared in advance of Sherman's arrival, except the dates, which could not be fixed while troops to be engaged were so far away. The possession of Lookout Mountain was of no special advantage to us now. Hooker was instructed to send Howard's corps to the north side of the Tennessee, thence up behind the hills on the north side, and to go into camp opposite Chattanooga; with the remainder of the command, Hooker was, at a time to be afterwards appointed, to ascend the western slope between the upper and lower palisades, and so get into Chattanooga Valley. The plan of battle was for Sherman to attack the enemy's right flank, form a line across it, extend our left over South Chickamauga River so as to threaten or hold the railroad in Bragg's rear, and thus force him either to weaken his lines elsewhere or lose his connection with his base at Chickamauga Station. Hooker was to perform like service on our right. His problem was to get from Lookout Valley to Chattanooga Valley in the most expeditious way possible; cross the latter valley rapidly to Rossville, south

{3512}
R. Johnson, Short History of the War of Secession, chapter 20.

of Bragg's line on Missionary Ridge, form line there across the ridge facing north, with his right flank extended to Chickamauga Valley east of the ridge, thus threatening the enemy's rear on that flank and compelling him to reinforce this also. Thomas, with the Army of the Cumberland, occupied the centre, and was to assault while the enemy was engaged with most of his forces on his two flanks. To carry out this plan, Sherman was to cross at Brown's Ferry and move east of Chattanooga to a point opposite the north end of Mission Ridge, and to place his command back of the foot-hills out of sight of the enemy on the ridge." Remaining in this concealed position until the time of attack, Sherman's army was then, under cover of night, to be rapidly brought back to the south side of the Tennessee, at a point where Missionary Ridge prolonged would touch the river, this being done by pontoons ready provided at a spot also concealed. The execution of the plan was delayed by heavy rains until November 23, when Burnside's distress at Knoxville forced Grant to begin his attack on Bragg by an advance of Thomas's army, at the center, before the flanking preparations were completed. "This movement [General Grant's narrative continues] secured to us a line fully a mile in advance of the one we occupied in the morning, and the one which the enemy had occupied to this time. The fortifications were rapidly turned to face the other way. During the following night they were made strong. We lost in this preliminary action about 1,100 killed and wounded, while the enemy probably lost quite as heavily, including the prisoners that were captured. With the exception of the firing of artillery, kept up from Missionary Ridge and Fort Wood until night closed in, this ended the fighting for the first day. … By the night of the 23d Sherman's command was in a position to move," and by daylight two divisions of his command were on the south side of the river, "well covered by the works they had built. The work of laying the bridge, on which to cross the artillery and cavalry, was now begun. … By a little past noon the bridge was completed, as well as one over the South Chickamauga … and all the infantry and

artillery were on the south side of the Tennessee. Sherman at once formed his troops for assault on Missionary Ridge. … By half-past three Sherman was in possession of the height without having sustained much loss. … Artillery was dragged to the top of the hill by hand, The enemy did not seem to be aware of this movement until the top of the hill was gained. There had been a drizzling rain during the day, and the clouds were so low that Lookout Mountain and the top of Missionary Ridge were obscured from the view of persons in the valley. But now the enemy opened fire upon their assailants, and made several attempts with their skirmishers to drive them away, but without avail. Later in the day a more determined attack was made, but this, too, failed, and Sherman was left to fortify what he had gained. … While these operations were going on to the east of Chattanooga, Hooker was engaged on the west. He had three divisions … all west of Lookout Creek. The enemy had the east bank of the creek strongly picketed and entrenched. … The side of Lookout Mountain confronting Hooker's command was rugged, heavily timbered, and full of chasms. … Early on the morning of the 24th Hooker moved Geary's division, supported by a brigade of Cruft's, up Lookout Creek, to effect a crossing. The remainder of Cruft's division was to seize the bridge over the creek, near the crossing of the railroad. … This attracted the enemy so that Geary's movement farther up was not observed. A heavy mist obscured him from the view of the troops on the top of the mountain. He crossed the creek almost unobserved, and captured the picket of over 40 men on guard near by. He then commenced ascending the mountain directly in his front. … By noon Geary had gained the open ground on the north slope of the mountain, with his right close up to the base of the upper palisade, but there were strong fortifications in his front. The rest of the command coming up, a line was formed from the base of the upper palisade to the mouth of Chattanooga Creek. Thomas and I were on the top of Orchard Knob. Hooker's advance now made our line a continuous one. … The day was hazy, so that Hooker's operations were not visible to us except at the moments when

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