Financial Accounting 17th Edition Williams
Full download at:
Solution Manual:
https://testbankpack.com/p/solution-manual-for-financial-accounting-17th-edition-by-williams-isbn1259692396-9781259692390/
Test bank:
https://testbankpack.com/p/test-bank-for-financial-accounting-17th-edition-by-williams-isbn-12596923969781259692390/
Chapter 05 The Accounting Cycle: Reporting Financial Results
1) A company's annual report includes comparative statements for several years.
A) True
B) False Answer: A
Explanation:
Diff: 1
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet. Bloom's: Remember
AACSB: Communication
2) Accountants refer to the period of time from October 1 December 31 as "busy season."
A) True
B) False
Answer: B
Explanation:
Diff: 1
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet.
Bloom's: Remember
AACSB: Reflective Thinking
3) The income statement, statement of retained earnings, and the balance can all be prepared directly from the Management's Discussion and Analysis.
A) True
B) False Answer: B
Explanation:
Diff: 2
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet.
Bloom's: Understand
AACSB: Analytical Thinking
4) Stockholders typically prepare the financial statements of publicly owned companies.
A) True
B) False
Answer: B
Explanation:
Diff: 1
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet.
Bloom's: Remember
AACSB: Analytical Thinking
5) The balance sheet is prepared first because if it balances, all the accounting information is correct and can be used to prepare the other financial statements.
A) True
B) False
Answer: B
Explanation:
Diff: 2
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet.
Bloom's: Understand
AACSB: Analytical Thinking
6) Publicly owned companies must file their audited financial statements and detailed supporting schedules with the Financial Accounting Standards Board.
A) True
B) False
Answer: B
Explanation:
Diff: 2
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet.
Bloom's: Understand
AACSB: Reflective Thinking
7) Dividends declared are an expense and reduce net income.
A) True
B) False
Answer: B
Explanation:
Diff: 1
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Remember
AACSB: Analytical Thinking
8) The report form of the balance sheet lists liabilities and owners' equity below assets.
A) True
B) False
Answer: A
Explanation:
Diff: 1
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Remember
AACSB: Communication
9) A current asset must be capable of being converted into cash within a relatively short period of time, usually less than five years.
A) True
B) False
Answer: B
Explanation:
Diff: 1
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Remember
AACSB: Analytical Thinking
10) IFRS 1 requires that management and auditors should depart from compliance with GAAP if it is necessary to achieve a fair presentation when reporting financial results.
A) True
B) False
Answer: A
Explanation:
Diff: 2
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Understand
AACSB: Analytical Thinking
11) The Financial Accounting Standards Board (FASB) maintains and periodically updates a well-defined list of disclosure items that companies must include in their annual reports.
A) True
B) False
Answer: B
Explanation:
Diff: 2
Topic: Drafting the Notes that Accompany Financial Statements
Learning Objecti: 05-03 Explain the concept of adequate disclosure.
Bloom's: Understand
AACSB: Analytical Thinking
12) Companies need not disclose information that may have a damaging effect on the business, such as product liability lawsuits.
A) True
B) False
Answer: B
Explanation:
Diff: 2
Topic: Drafting the Notes that Accompany Financial Statements
Learning Objecti: 05-03 Explain the concept of adequate disclosure.
Bloom's: Understand
AACSB: Analytical Thinking
13) Most disclosures appear within the body of the financial statements; however, a few disclosures may also appear in the notes that accompany the financial statements.
A) True
B) False
Answer: B
Explanation:
Diff: 2
Topic: Drafting the Notes that Accompany Financial Statements
Learning Objecti: 05-03 Explain the concept of adequate disclosure.
Bloom's: Understand
AACSB: Analytical Thinking
14) Real accounts can only be closed at the end of the year with a single compound entry.
A) True
B) False
Answer: B
Explanation:
Diff: 1
Topic: Closing the Temporary Accounts
Learning Objecti: 05-04 Explain the purposes of closing entries; prepare these entries.
Bloom's: Remember
AACSB: Analytical Thinking
15) A revenue account is closed by debiting Income Summary and crediting Service Revenue.
A) True
B) False
Answer: B
Explanation:
Diff: 2
Topic: Closing the Temporary Accounts
Learning Objecti: 05-04 Explain the purposes of closing entries; prepare these entries.
Bloom's: Understand
AACSB: Analytical Thinking
16) At year-end, all equity accounts must be closed.
A) True
B) False Answer: B
Explanation:
Diff: 1
Topic: Closing the Temporary Accounts
Learning Objecti: 05-04 Explain the purposes of closing entries; prepare these entries.
Bloom's: Understand
AACSB: Analytical Thinking
17) The income summary account appears on the statement of retained earnings.
A) True
B) False
Answer: B
Explanation:
Diff: 2
Topic: Closing the Temporary Accounts
Learning Objecti: 05-04 Explain the purposes of closing entries; prepare these entries.
Bloom's: Understand
AACSB: Analytical Thinking
18) The Dividends account is closed directly to retained earnings at year-end.
A) True
B) False
Answer: A
Explanation:
Diff: 1
Topic: Closing the Temporary Accounts
Learning Objecti: 05-04 Explain the purposes of closing entries; prepare these entries.
Bloom's: Remember
AACSB: Analytical Thinking
19) After all the closing entries have been posted the Income Summary account will have a zero balance.
A) True
B) False
Answer: A
Explanation:
Diff: 1
Topic: Closing the Temporary Accounts
Learning Objecti: 05-04 Explain the purposes of closing entries; prepare these entries.
Bloom's: Remember
AACSB: Analytical Thinking
20) Closing entries do not affect the cash account.
A) True
B) False
Answer: A
Explanation:
Diff: 2
Topic: Closing the Temporary Accounts
Learning Objecti: 05-04 Explain the purposes of closing entries; prepare these entries.
Bloom's: Understand
AACSB: Analytical Thinking
21) The adjusted trial balance contains income statement accounts and balance sheet accounts, while the after-closing trial balance will only have balance sheet accounts.
A) True
B) False Answer: A
Explanation:
Diff: 1
Topic: After-Closing Trial Balance
Learning Objecti: 05-05 Prepare an after-closing trial balance.
Bloom's: Remember
AACSB: Analytical Thinking
22) The purpose of the after-closing trial balance is to give assurance that the accounts are in balance and ready for the new accounting period.
A) True
B) False
Answer: A
Explanation:
Diff: 2
Topic: After-Closing Trial Balance
Learning Objecti: 05-05 Prepare an after-closing trial balance.
Bloom's: Understand
AACSB: Analytical Thinking
23) An after-closing trial balance consists only of asset, liability, and owners' equity accounts.
A) True
B) False Answer: A
Explanation:
Diff: 1
Topic: After-Closing Trial Balance
Learning Objecti: 05-05 Prepare an after-closing trial balance.
Bloom's: Remember
AACSB: Analytical Thinking
24) Measures of profitability tell us how quickly current assets can be converted into profits.
A) True
B) False
Answer: B
Explanation:
Diff: 1
Topic: A Last Look at Overnight: Was 2018 a Good Year?
Learning Objecti: 05-06 Use financial statement information to evaluate profitability and liquidity.
Bloom's: Remember
AACSB: Analytical Thinking
25) The current ratio is a measure of liquidity.
A) True
B) False Answer: A
Explanation:
Diff: 1
Topic: A Last Look at Overnight: Was 2018 a Good Year?
Learning Objecti: 05-06 Use financial statement information to evaluate profitability and liquidity.
Bloom's: Remember
AACSB: Analytical Thinking
26) The net income percentage can be measured by dividing net income by total assets.
A) True
B) False Answer: B
Explanation:
Diff: 1
Topic: A Last Look at Overnight: Was 2018 a Good Year?
Learning Objecti: 05-06 Use financial statement information to evaluate profitability and liquidity.
Bloom's: Remember
AACSB: Analytical Thinking
27) Working capital equals current assets divided by current liabilities.
A) True
B) False
Answer: B
Explanation:
Diff: 1
Topic: A Last Look at Overnight: Was 2018 a Good Year?
Learning Objecti: 05-06 Use financial statement information to evaluate profitability and liquidity.
Bloom's: Remember
AACSB: Analytical Thinking
28) The current ratio equals current assets plus current liabilities.
A) True
B) False Answer: B
Explanation:
Diff: 1
Topic: A Last Look at Overnight: Was 2018 a Good Year?
Learning Objecti: 05-06 Use financial statement information to evaluate profitability and liquidity.
Bloom's: Remember
AACSB: Analytical Thinking
29) The return on equity ratio equals net income divided by common stock.
A) True
B) False
Answer: B
Explanation:
Diff: 1
Topic: A Last Look at Overnight: Was 2018 a Good Year?
Learning Objecti: 05-06 Use financial statement information to evaluate profitability and liquidity.
Bloom's: Remember
AACSB: Analytical Thinking
30) Return on equity is a commonly used measure of a company's profitability.
A) True
B) False Answer: A
Explanation:
Diff: 2
Topic: A Last Look at Overnight: Was 2018 a Good Year?
Learning Objecti: 05-06 Use financial statement information to evaluate profitability and liquidity.
Bloom's: Understand
AACSB: Analytical Thinking
31) The current ratio is a measure of short-term debt paying ability.
A) True
B) False
Answer: A
Explanation:
Diff: 2
Topic: A Last Look at Overnight: Was 2018 a Good Year?
Learning Objecti: 05-06 Use financial statement information to evaluate profitability and liquidity.
Bloom's: Understand
AACSB: Analytical Thinking
32) Interim financial statements usually report on a period of time less than one year.
A) True
B) False
Answer: A
Explanation:
Diff: 1
Topic: Preparing Financial Statements Covering Different Periods of Time
Learning Objecti: 05-07 Explain how interim financial statements are prepared in a business that closes its accounts only at year-end.
Bloom's: Remember
AACSB: Analytical Thinking
33) An annual report filed with the Securities and Exchange Commission must include a section called "Management Discussion and Analysis" (MD&A).
A) True
B) False
Answer: A
Explanation:
Diff: 1
Topic: Preparing Financial Statements Covering Different Periods of Time
Learning Objecti: 05-07 Explain how interim financial statements are prepared in a business that closes its accounts only at year-end.
Bloom's: Remember
AACSB: Analytical Thinking
34) An annual report:
A) Must be audited by the IRS.
B) Is delivered to stockholders and the public on the last day of the fiscal year.
C) Includes comparative financial statements for several years.
D) Must be filed with the SEC by all companies in the United States.
Answer: C
Explanation: A)
B) C) D)
Diff: 2
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet.
Bloom's: Understand
AACSB: Communication
35) Which of the following financial statements is usually prepared first?
A) Income statement. B) Statement of retained earnings.
C) Income tax return. D) Balance sheet.
Answer: A
Explanation: A)
B)
C)
D)
Diff: 1
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet.
Bloom's: Remember
AACSB: Communication
36) Publicly-owned companies are:
A) Managed and owned by the government. B) Must be not-for-profit companies.
C) Usually listed on a stock exchange. D) Not permitted to be owned by individuals.
Answer: C
Explanation: A)
B)
C)
D)
Diff: 1
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet.
Bloom's: Remember
AACSB: Analytical Thinking
37) The normal order in which the financial statements are prepared is:
A) Balance sheet, income statement, statement of retained earnings.
B) Income statement, statement of retained earnings, balance sheet.
C) Income tax return, income statement, balance sheet.
D) Income statement, annual report, balance sheet.
Answer: B
Explanation: A)
B)
C)
D)
Diff: 2
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet.
Bloom's: Understand
AACSB: Communication
38) Publicly traded companies must file audited financial statements with the:
A) AICPA. B) IRS. C) SEC. D) AAA.
Answer: C
Explanation: A)
B)
C)
D)
Diff: 1
Topic: Preparing Financial Statements
Learning Objecti: 05-01 Prepare an income statement, a statement of retained earnings, and a balance sheet.
Bloom's: Remember
AACSB: Analytical Thinking
39) Of the following, which is not an alternative title for the income statement?
A) Earnings statement. B) Statement of Operations.
C) Profit and Loss Statement.D) Statement of Financial Position.
Answer: D
Explanation: A)
B)
C)
D)
Diff: 1
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Remember
AACSB: Communication
40) The statement of retained earnings is based upon which of the following relationships?
A) Retained Earnings – Net Income – Dividends.
B) Retained Earnings – Net Income + Dividends.
C) Retained Earnings + Net Income + Dividends.
D) Retained Earnings + Net Income – Dividends.
Answer: D
Explanation: A)
B)
C)
D)
Diff: 1
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Remember
AACSB: Analytical Thinking
41) Dividends declared:
A) Reduce retained earnings. B) Increase retained earnings.
C) Reduce net income. D) Increase net income.
Answer: A
Explanation: A)
B)
C)
D)
Diff: 1
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Remember
AACSB: Analytical Thinking
42) The dividends account should be:
A) Closed to income summary. B) Closed to retained earnings.
C) Closed only if there is a profit. D) Not closed at all.
Answer: B
Explanation: A)
B)
C)
D)
Diff: 2
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Understand
AACSB: Analytical Thinking
43) Retained Earnings at the end of a period:
A) Is equal to the balance in the Retained Earnings account in the adjusted trial balance at the end of a period.
B) Is determined in the Statement of Retained Earnings.
C) Is equal to Retained Earnings at the beginning of the period, minus net income (or plus net loss) for the period.
D) Appears in the Income Statement for the period.
Answer: B
Explanation: A)
B)
C)
D)
Diff: 2
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Understand
AACSB: Analytical Thinking
44) A statement of retained earnings shows:
A) The changes in the Cash account occurring during the accounting period.
B) The revenue, expense, and dividends of the period.
C) The types of assets that have been purchased with the earnings retained during the accounting period.
D) The changes in the Retained Earnings account occurring during the accounting period.
Answer: D
Explanation: A)
B)
C)
D)
Diff: 2
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Understand
AACSB: Analytical Thinking
45) Declaring a dividend will:
A) Increase net income. B) Decrease net income.
C) Not change net income. D) Increase the net worth of a company.
Answer: C
Explanation: A)
B)
C)
D)
Diff: 2
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Understand
AACSB: Analytical Thinking
46) Dividends will have what effect upon retained earnings?
A) Increase. B) Decrease.
C) No effect. D) Depends upon if there is income or loss.
Answer: B
Explanation: A)
B)
C)
D)
Diff: 1
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Understand
AACSB: Analytical Thinking
47) Net income from the Income Statement appears on:
A) The Balance Sheet.
B) The Statement of Retained Earnings.
C) Neither the Balance Sheet nor the Statement of Retained Earnings.
D) Both the Balance Sheet and the Statement of Retained Earnings.
Answer: B
Explanation: A)
B)
C)
D)
Diff: 2
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the
balance sheet.
Bloom's: Understand
AACSB: Analytical Thinking
48) All of the following statements are true regarding the Income Statement except?
A) The Income Statement may also be called the earnings statement.
B) The measurement of income is not absolutely accurate or precise due to assumptions and estimates.
C) The Income Statement only includes those events that have been evidenced by actual business transactions.
D) The net income (or net loss) generated on the Income Statement appears at the top of the company's year-end balance sheet.
Answer: D
Explanation: A)
B)
C)
D)
Diff: 2
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Understand
AACSB: Analytical Thinking
49) Assets are considered current assets if they are cash or will usually be converted into cash:
A) Within a month or less. B) Within 3 months.
C) Within a year or less. D) Within 6 months or less.
Answer: C
Explanation: A)
B)
C)
D)
Diff: 1
Topic: The Income Statement
Learning Objecti: 05-02 Explain how the income statement and the statement of retained earnings relate to the balance sheet.
Bloom's: Remember
AACSB: Analytical Thinking
50) In the notes to financial statements, adequate disclosure would typically not include:
A) The accounting methods in use.
B) Lawsuits pending against the business.
C) Customers that account for 10 percent or more of the company's revenues.
D) The optimism of the CFO regarding future profits.
Answer: D
Explanation: A)
B) C)
D)
Diff: 2
Topic: Drafting the Notes that Accompany Financial Statements
Learning Objecti: 05-03 Explain the concept of adequate disclosure.
Bloom's: Understand
AACSB: Analytical Thinking
51) The adequacy of a company's disclosure is based on:
A) Laws established by Congress.
B) IRS rules and FASB requirements.
C) A combination of official rules, tradition, and professional judgment.
D) The needs of stockholders and creditors.
Answer: C
Explanation: A)
B)
C)
D)
Diff: 2
Topic: Drafting the Notes that Accompany Financial Statements
Learning Objecti: 05-03 Explain the concept of adequate disclosure.
Bloom's: Understand
AACSB: Analytical Thinking
52) The concept of adequate disclosure:
A) Demands a "good faith effort" by management.
B) Grants users of the financial statements access to a company's accounting records.
C) Does not apply to events occurring after the balance sheet date.
D) Specifies which accounting methods must be used in a company's financial statements.
Answer: A
Explanation: A)
B)
C)
D)
Diff: 2
Topic: Drafting the Notes that Accompany Financial Statements
Learning Objecti: 05-03 Explain the concept of adequate disclosure.
Bloom's: Understand
AACSB: Analytical Thinking
53) The concept of adequate disclosure requires a company to inform financial statement users of each of the following, except:
A) The accounting methods in use.
B) The due dates of major liabilities.
C) Destruction of a large portion of the company's inventory on January 20, three weeks after the balance sheet date, but prior to issuance of the financial statements.
D) Income projections for the next five years based upon anticipated market share of a new product; the new product was introduced a few days before the balance sheet date.
Answer: D
Explanation: A)
B)
C)
D)
Diff: 3
Topic: Drafting the Notes that Accompany Financial Statements
Learning Objecti: 05-03 Explain the concept of adequate disclosure.
Bloom's: Apply
AACSB: Analytical Thinking
54) Closing entries would be prepared before:
A) The opening balance sheet is prepared. B) The after-closing trial balance.
C) An adjusted trial balance. D) Adjusting entries.
Answer: B
Explanation: A)
B)
C)
D)
Diff: 2
Topic: Closing the Temporary Accounts
Learning Objecti: 05-04 Explain the purposes of closing entries; prepare these entries.
Bloom's: Understand
AACSB: Analytical Thinking
55) The closing entry for an expense account would consist of a:
A) Debit to Income Summary and a credit to the expense account.
B) Debit to the expense account and a credit to Income Summary.
C) Credit to Retained Earnings and a debit to the expense account.
D) Credit to Revenue and a debit to the expense account.
Answer: A
Explanation: A)
B)
C)
D)
Diff: 2
Topic: Closing the Temporary Accounts
Learning Objecti: 05-04 Explain the purposes of closing entries; prepare these entries.
Bloom's: Understand
AACSB: Analytical Thinking
56) The Income Summary account has debits of $85,000 and credits of $75,000. The company had which of the following:
A) Net income of $10,000. B) Net income of $160,000.
C) Net loss of $10,000. D) Net loss of $160,000.
Answer: C
Explanation: A)
B)
C) D)
Diff: 2
Topic: Closing the Temporary Accounts
Learning Objecti: 05-04 Explain the purposes of closing entries; prepare these entries.
Bloom's: Apply
AACSB: Analytical Thinking
57) During the closing process:
A) All income statement accounts are credited to income summary.
B) All income statement accounts are debited to income summary.
Another random document with no related content on Scribd:
SUOMALAINEN RYIJY
Kysymyksessä oleva ryijy on nyt myyty juutalaiselle. Siihen oli kudottu kokonainen elämäntarina: tarina onnellisesta avioliitosta, joka päättyi miehen uljaaseen kuolemaan. Se sisälsi myös elämänfilosofian, joka on mutkaton ja luterilainen. Tarinan eli minun isoäitini ja hän omisti myöskin tuon elämänkatsomuksen.
Koko paikkakunta on keltainen.
Joku kapea juova vain on vihreätä ja valkoista ja sinistä näillä main.
Ja tuulimylly on kankaalla ja jauhaa ja pyörii ja soi.
Ja poika seisoo sen vieressä ja nauraa minkä voi.
Ja tyttö on miltei punainen, hän on aivan palavissaan.
Ja poika on juuri kosinut ja tyttö on antanut jaa'n.
MORAALI:
Vaan taivaalla ovat symboolit.
On ensiksi elämänpuu:
joka siitä maistaa, hän elämästä ja onnesta huumautuu.
Ja taivaalla on tuntilaseja — jonossa, rivittäin —: ajan hiekka tippuu laseista, käy nöyränä, kumarapäin luo hautas mustan, se määräsi on, se jokaisen määrä on.
Ja Jumalan silmä on taivaalla: elämä on loputon.
HISTORIA:
Vaan keskellä ryijyä vuosiluku on vanha ja himmentynyt.
Minun isoäitini rukouksia monia hymissyt on kutoessaan ja muistaessaan nuoren miehen sen, joka seilasi aavoja valtameriä tyyrissä Alicen.
Minun isoäitini yksin jäi leskeksi ja puutteeseen kun Alice, uljas fregatti upposi lasteineen…
PUER NATUS IN BETLEHEM
Me istuimme kirkossa kaikin, etupenkissä, hytisten. Ja ikkunaholveissa tuikuttivat liekit kynttelien ja huurua tulvi ovesta, kun kansaa saapui. Ja soi papinkello tornissa levottomana. Urut jo huminoi kuin kaukainen syksyukkonen.
Ja nyt jo veisattiin ja lukkarin basson kohina yhtyi vapiseviin ja valittaviin huiluihin vanhojen urkujen. Vaan kirkon yllä veisasivat parvet enkelien.
Me istuimme kirkossa kaikin, etupenkissä, hytisten. Tänä aamuna tunsimme elävän rovastin sanojen: ne juoksivat saarnatuolista, luo ihmisten tulivat. Me näimme miltei kalveten: ne olivat ihanat, ne olivat hunajan pisarat tai Saaronin liljat tai pyhä manna Siionin korvessa, jota kerran syödä sai koko Juudan kansa nälissään. Ne täyttivät taivaan ja maan ja ihmeellisen lohdutuksen toivat tullessaan.
Me istuimme kirkossa kaikin, etupenkissä, hytisten. Ja äkkiä näimme kedot ja laumat paimenten: ne olivat alttarin luona. Koko Juudean kalpea maa oli hitaasti alkanut kynttelin liekkien lomitse pilkoittaa. Se oli himmeä ensin, se oli kuin utuinen yö. Vaan nyt jo, katso, lammaskatras kedolla ruohoa
syö ja purppuraviitta-paimenet sauvaansa nojaavat. Ja nyt jo, katso, enkeliparvet, suuret, valoisat koko taivaan täyttävät soitollaan. Ja nyt jo paimeniin on tarttunut onni ja riemahdus. He rientävät Betlehemiin.
Oi, pieni piltti lepää keskellä eläinten. Hän on kuin lehdellä kaste, hän on aivan nnellinen, hän ei tiedä kalkista, orjanruususta, ristinpuusta. Hän on juuri taivaasta lähtenyt ja nähnyt elämän hyvin ihmettelevin silmin. Hän on lapsi viaton. Vaan tähti on hänen yllänsä. Se Kuoleman tähti on. Oi, hyvä Maaria, taudita hänet seimessä unehen, oi, hyvä Maaria, tuuditathan hänet syvään unehen.
Me istuimme kirkossa kaikin, etupenkissä, hytisten. Me miltei itkimme kajahdellessa rovastin sanojen. Sitä pientä pilttiä paimenet suuresti ylistivät ja aamun tullen saapuneet itämaan tietäjät. Vaan myöhemmin hänet tylysti ristille ripustettiin. Me emme tätä käsittäneet, me vaivuimme kyyneliin: me olimme pieniä lapsia. Ja kynttiläin himmeitten me näimme kanssamme surevan kuolemaa Jeesuksen.
Me istuimme kirkossa kaikin, etupenkissä, hytisten. Me kuulimme rovastin sanovan lempeän aamenen. Ja katosta lensi enkeli. Se purjehti valkoisin ja kirkkaanvärisin siivin ihmisten penkkeihin. Se veisasi riemulaulua meidän kanssamme. Sen me sitten näimme monesti keskellä unien.
Puer natus in Betlehem, Cust' iloitze Jerusalem, Halle, Halleluja.
VAATIMATTOMASTA HAUTAUKSESTA
Kylän laidassa asui tyttö, jota lapsena ihailin. Hän kuoli sitten ja taivaassa sai morsiuskammarin, kuten kaikki pienet tytöt, jotka varhain kuolevat. Hänet pantiin arkkuun valkeaan ja surevat vanhemmat sen ottivat varoen polvilleen rekeen istuessaan ja ajoivat kiviportille lumisen hautausmaan.
Minä olin niin pieni poika. En paljon ymmärtänyt.
Minä kuulin, kun kulkuset helisivät. Marjatta, Marjatta nyt on tulossa, sanoin äidilleni, nyt mennään tervehtimään.
Vaan sitten näin itkevän Miettiskän ja Miettisen kumaran pään.
Ja äkkiä olin ääneti. Ja valtavan onneton.
Ja minä en tiennyt ollenkaan, mikä kuolema on. Ja kirkonkellot läppäsivät vanhassa tornissa…
Ja isäni, joka on pappi, tuli portille paljain päin: hänen kainalossansa käsikirjan mustat kannet näin. Ja lukkari tuli myöskin. Ja sitten he veisasivat ja kääntyivät hitaasti takaisin menemään molemmat.
Ja Miettisen vanhemmat pojat, ja Kasper ja Heinonen ja Miettinen itse ja Kalle kulkivat laahustaen
ja kantoivat pientä arkkua. Oi, äiti, sano, oi, miks kirkon tornissa iso-kello noin taukoamatta soi?
Ja äitini puristi kättäni ja me joukkoon liityttiin ja mentiin ääneti lumista tietä. Pieniin kämmeniin kävi tammipakkanen kovasti. Missä siis Marjatta on? minä kysyin hiljaa äidiltäni ja olin onneton.
Ja kirkonkellot läppäsivät vanhassa tornissa.
Hän on mennyt taivaan saleihin. Hänen ruumiinsa haudataan: hänen valkoinen arkkunsa lasketaan juuri helmaan maan. Minun äitini itki myöskin ja silitti päätäni. Niin minä silloin hyrähdin minäkin katkeriin kyyneliin. Minä tiesin äkkiä jotakin, jonka kaikki toiset jo ties. On Kuolema ollut minulle sitten niin tuttu mies…
LEGENDA VÄSYNEISTÄ NAISISTA
On kolme köyryä niskaa, kolme naista ahkeraa. Tämän päivän ehtooksi kitketty on koko naurismaa. Olen uupunut, sanoo Malviina, olen kaamean uupunut, minun niskaani polttaa ja sydäntäni on kummasti vihlaissut. Ja Sanna: Lähden täältä, menen pojua imettämään, hän on siellä hirveän janoissaan. Vaan Miina: Minä jään tähän viime minuutille, vaikka loppuni sitten ois: saa kartanon rengit kuljettaa minun ruumiini kauniisti pois.
On kolme köyryä niskaa, kolme naista kalpeaa, jotka kankein jaloin piennarta pitkin kotiinsa vaeltaa. Tuli Jumalan kääsit vastaan. Ja pieni enkelikin on kiivennyt hymyillen Jumalan rinnalle Jumalan kääseihin. Ja Jumala katsoo heitä ja viittaa kädellään. Ja raudikko-orhi karahduttaa koivikon hämärään.
On kolme köyryä niskaa, kolme naista ihanaa, he naurispellon pientareella nauraen vilkuttaa.
SOTAMIEHEN HAUTAUKSESTA
Rummut, rummut: Tararam, tararam. Me olimme kunniakomppania, me tiesimme: juhlallisesti joka ainoa askel ja jäykkien kasvojen eljet niinkauankuin marssia kaupungin kaduilla kesti. Me olimme ennen kuin veljet, kun elimme keskellä rauhanaikaa. Nyt rummut raikaa: Tararam, tararam.
Rummut, rummut: tararam, tararam. Me marssimme hitaasti, kiväärit olalla, kasvot jäässä, hyvin hitaasti marssimme ruumisvaunujen jäljessä, joissa meidän veljemme arkussa makas, granaatinsirpale päässä, ja järki aivoista, sielu rinnasta poissa. Hän kuoli keskellä rauhanaikaa.
Ja rummut raikaa: Tararam, tararam.
Rummut, rummut: tararam, tararam. Ah, veljemme oli nyt ruumis. Hän oli jo mätä.
Hänen nimensä oli jo sisällyksetön sana.
Me ääneti mietimme jokainen kaikkea, kaikkea tätä kun marssimme jäykkänä kunniakomppaniana.
Me elämme keskellä rauhanaikaa.
Ja rummut raikaa:
Tararam, tararam.
MIKKO PUHTISESTA
Olin tutkinut puoleen yöhön. Olin löytänyt viimein sen jota kaipasin dokumenteista. Mikko Puhtinen oli von der Buchtien kantaisä, ukonkarilas:
toden totta, jo laski hiukan, oi kreivitär, kunnias! Minä aukaisin uudinta hiukan ja katselin yöhön ja näin, miten Otavan kyöpelivaunu oli vierinyt länteen päin. Näin, kuinka puistossa kaikki oli himmeän hiljaista. Niin tulin vihdoin silmäni ohjanneeksi flyygelin ikkuniin.
Kuka valvoo siellä? mä huusin.
Joku vastasi: Puhtinen.
Meren äärellä, kuutamossa, minä tapasin neidon sen, meren äärellä.
Otin liinan ja shaalin ja lähdin ja kolkutin voimakkain ja rohkein iskuin. Ja flyygelin pariovet auki sain.
Koko porstua tuoksui homeelle. Näin valuvan kynttilän suurpirtin honkapöydällä. Peräpenkillä istui hän, toden totta, Mikko Puhtinen, hyvin vakavin naamoin. Ja pää oli hänellä jalo. Ja ilmeessä oli jotakin viehättävää.
Oi, hyvää iltaa, mä sanoin,
oi, Mikko Puhtinen.
Meren äärellä, kuutamossa, minä tapasin neidon sen, meren äärellä.
Minä niiasin hänelle syvään. Vaan jäykkänä istui hän.
Minun rohkea tuloni häntä ei näyttänyt häiritsevän.
On ihana yö, minä sanoin. Hän tuijotti, tuijotti vain.
Tänä yönä, jatkoin, meidän sukupuumme selville sain. Koko Buchtien, Liewencronain, von Birckendahlien suvut juontuvat teistä, teistä, oi Mikko Puhtinen.
Miten onnellinen te olette, oi Mikko Puhtinen…
Meren äärellä, kuutamossa, minä tapasin neidon sen, meren äärellä.
Hän syöksähti kiivaasti ylös. Hänen silmänsä vavahtivat.
Hän iski honkapöytään teräsnyrkkinsä molemmat. Se on valhe, hän huusi. Sitten hän itsensä hilliten taas lysähti raskaasti penkille. Olen Mikko Puhtinen, joka syntyi suomalaiseks, joka eli kuin Suomen mies, joka milloinkaan ei tietänyt, miten painaa juhdan ies, joka iski pirulta parran, joka ruotsilta listitsi pään, joka hirtettiin kuin suomalainen ja karsikon hämärään pääs isäinsä luokse nukkumaan. Olet kumminkin sanonut, että poikani poika on Birckendahl tai kreivi von der Bucht?
Mene, huuda: Mikko Puhtinen, joka ammoin hirtettiin, on kirouksensa singonnut joka ainoaan petturiin!
Olen suomalainen, hän sanoi, olen Mikko Puhtinen.
Meren äärellä, kuutamossa
minä tapasin neidon sen, meren äärellä.
* * *
Meren äärellä, kuutamossa minä tapasin
neidon sen, meren äärellä kulki hän autiolla laulua hyräillen. Minä otin häneltä laulun hänen kantaisästään ja kirjoitin sen kirjaan herra Mustapään.