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(eBook PDF) Financial Accounting Theory and Analysis: Text and Cases 13th Edition
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ISBN-10: ISBN-13: 2012 1121539998 9781121539990
x Preface
The basic structure of Part 2 remains intact. A discussion of time-driven activitybased costing was added, along with supporting examples and case materials. Other charges provide updated statistics, improved clarity of discussion, and new problems and cases.
ACKNOWLEDGMENTS
Wearegratefultothemanyinstructorsandstudentswhohavemadesuggestionsforimprovingthisbook.IncludedamongthosepeopleareourcolleaguesattheHarvardBusinessSchoolandtheMarshallSchoolofBusiness,UniversityofSouthernCalifornia,as wellasthefollowing:RussOlive,MassachusettsInstituteofTechnology;Pamela Stuerke,CaseWesternReserveUniversity;MarvinCarlson,SouthernMethodist University;AlanLord,BowlingGreenStateUniversity;andMarcManalastas,Mary VictoriaD.Arce,andJonStuartLim-Vaña,AteneodeManilaUniversity,thePhilippines. Weextendourthankstothereviewerswhocommentedonthetwelfthedition,aswellas previouseditions:TimothyMoffit,KalamazooCollege;MichaelErlerandRichard Rogers,IndianaUniversity;LauriePant,SuffolkUniversity;ClaudeLanfranconi, RichardIveySchoolofBusiness;ThomasKamandWarrenWee,HawaiiPacificUniversity;LenWeld,TroyStateUniversity;MehmetKocaculah,UniversityofSouthern Indiana;ByronK.Henry,HowardUniversity;JefferyKahn,WoodburyUniversity; PamelaRouse,ButlerUniversity;LindaBrown,SaintAmbroseUniversity;AnnL. Watkins,HighPointUniversity;SaadLaraqui,Embry-RiddleAeronauticalUniversity; NoelAddy,MississippiStateUniversity;PhilipDarcy,RegisUniversity;Frances LynnTelavera,NationalUniversity;PatriciaCummins,TroyStateUniversity;Reba Cunningham,UniversityofDallas;KrishagopalMenon,BostonUniversity;Leonardo Rodriguez,FloridaInternationalUniversity;RobertMedden,St.FrancisXavierUniversity;WilliamS.Hopwood,FloridaAtlanticUniversity;AndrewFelo,PennsylvaniaState University;DavidHurtt and Jack Ruhl,WesternMichiganUniversity;StanDavis,Wake ForestUniversity; Tom Hrubec, Franklin University; Warren Wee, Hawaii Pacific University.
We also would like to thank Beth Woods, Lisa Enfinger, Helen Roybark, and Alice Sineath for their help in accuracy checking the text and Thomas Hrubec of Franklin University for creating PowerPoint® presentations to accompany the text.
Robert N. Anthony
David F. Hawkins
Kenneth A. Merchant
Index and Source of Cases
The 109 cases included in this book are listed below in alphabetical order, together with their authors’names and the institution with which each author was affiliated at the time the case was written. Cases with no name shown were written by, or under the supervision of, one of the authors of this book. The copyright on all cases is indicated on the first page of each case. No case may be reproduced in any form or by any means without the permission of its copyright holder. Information on requesting permission to reproduce Harvard Business School cases is included on the copyright page of this book. We regret that we are unable to provide permission information for cases not copyrighted by Harvard.
TitleAuthor
Accounting at MacCloud Winery
Accounting Fraud at WorldCom
Amerbran Company (A)
Amerbran Company (B)
Armco Inc.: Midwestern Steel Division
Axeon N.V.
Baldwin Bicycle Company
Baron Coburg
Behavioral Implications of Airline Depreciation
Accounting Policy Choices
Bennett Body Company
Berkshire Industries PLC
Bill French
Black Meter Company
Body Glove
Borealis
Brisson Company
Browning Manufacturing Company
Butter Lumber Company
California Creamery, Inc.
Campar Industries, Inc.
Carter Corporation
Copies Express
Cotter Company, Inc.
Profs. David F. Hawkins, Robert S. Kaplan, and Gregory S. Miller, Harvard Business School
Profs. Robert S. Kaplan, Harvard Business School and David Kiron, Global Research Group.
Prof. James S. Reese, University of Michigan
Prof. James S. Reese, University of Michigan
Profs. Kenneth A. Merchant, London School of Economics and Wim A. Van der Stede, University of Southern California
Prof. W. T. Andrews, Guilford College
Profs. C. A. Bliss and R. N. Anthony, Harvard Business School
Profs. Kenneth A. Merchant, London School of Economics and Wim A. Van der Stede, University of Southern California
R. C. Hill and Prof. N. E. Harlan, Harvard Business School
Profs. Bjorn Jorgensen and Robert S. Kaplan, Harvard Business School
Profs. Kenneth A. Merchant, London School of Economics and Wim A. Van der Stede, University of Southern California
Prof. R. F. Vancil, Harvard Business School
xxiv Index and Source of Cases
Darius Company
Delaney Motors
Dispensers of California, Inc.
Enager Industries, Inc.
Formosa Plastics Group
Forner Carpet Company
Freedom Technology Company
Genmo Corporation
Grennell Farm
Hardin Tool Company
Harwood Medical Instruments PLC
Hospital Supply, Inc.
Huron Automotive Company
Identify the Industries
Import Distributors, Inc.
Industrial Electronics, Inc.
Innovative Engineering Company
Joan Holtz (A)
Joan Holtz (B)
Joan Holtz (C)
Joan Holtz (D)
Kim Fuller
Kim Park
Landau Company
Las Ferreterías de México, S.A. de C.V.
Leasing Computers at Persistent Learning
Lewis Corporation
Lipman Bottle Company
Lone Pine Cafe (A)
Lone Pine Cafe (B)
Lupton Company
Lynch’s Chicken Ranch, Inc.
Profs. A. Reinstein, University of Detroit and R. N. Anthony, Harvard Business School
Prof. James S. Reece, University of Michigan
Prof. James S. Reece, University of Michigan
J. Brown and Prof. John K. Shank, Harvard Business School
Prof. Michael W. Maher, University of California, Davis
Prof. James S. Reece, University of Michigan
Jeremy Cott and Profs. Sharon M. McKinnon, Northeastern University, and William J. Bruns Jr., Harvard Business School
Prof. James S. Reece, University of Michigan
Prof. James S. Reece, University of Michigan
Profs. C. B. Nickerson and R. N. Anthony, Harvard Business School
Profs. David Hawkins, Gregory S. Miller, and V. G. Narayaman, Harvard Business School
Prof. James S. Reece, University of Michigan
Profs. Kenneth A. Merchant, London School of Economics and Wim A. Van der Stede, University of Southern California
Prof. Devin Shanthikumar, Harvard Business School
Prof. M. J. Sandretto, Harvard Business School
Prof. James S. Reece, University of Michigan
Profs. Kenneth A. Merchant and Lesley Porter, University of Southern California
Maynard Company (A)
Maynard Company (B)
Maxim Integrated Products
Medieval Adventures Company
Medi-Exam Health Services, Inc.
Midwest Office Products
Morgan Manufacturing
Music Mart, Inc.
National Association of Accountants
Norman Corporation (A)
Norman Corporation (B)
Olympic Car Wash
Patagonia, Inc.
Paul Murray
PC Depot
Phuket Beach Hotel: Valuing Mutually
Prof. James S. Reece, University of Michigan
Prof. Robert S. Kaplan, Harvard Business School
Prof. Julie H. Hertenstein, Northeastern University
Profs. Kenneth A. Merchant, University of Southern California and Wim A. Van der Stede, London School of Economics
Profs. Su Han Chan and Ko Wang and Mary Wong, Exclusive Capital ProjectsUniversity of Hong Kong
Piedmont University
Pinetree Motel
The Politics and Economics of Accounting
Profs. James S. Reece, University of Michigan
Karthik Ramanna, Harvard Business School for Goodwill at Cisco Systems
Polymedica Corporation (A)
Precision Worldwide, Inc.
Prestige Telephone Company
Private Fitness LLC
Productos Finas
Proxim, Inc.
Puente Hills Toyota
Quick Lunch
Ribbons an’Bows, Inc.
Rock Creek Golf Club
SafetyMonitoringDevices,Inc.
Save-Mart
Shelter Partnership, Inc.
Shuman Automobiles, Inc.
Profs. David F. Hawkins, Harvard Business School, and Jacob Cohen, INSEAD
Prof. William J. Bruns Jr., Harvard Business School
Prof. William J. Bruns Jr., Harvard Business School
Prof. Mark Bradshaw, Harvard Business School
Profs. Kenneth A. Merchant, University of Southern California, Wim A. Van der Stede, London School of Economics, and Prof. Pieter Jansen, University of Groningen
Profs. Robert O. Schlaifer and Robert N. Anthony, Harvard Business School
Prof. James S. Reece, University of Michigan
Prof.WimA.VanderStede, LondonSchoolofEconomics
A. M. McCosh and Profs. David Hawkins, J. R. Yeager, and James S. Reece, Harvard Business School
xxvi Index and Source of Cases
Silic: Choosing Cost or Fair Value
Prof. David Hawkins, Harvard Business School, on Adoption of IFRS Vincent Dessain, and Anthony Barron, Harvard Business School Europe Research Center
Silver Appliance Company
Sinclair Company
Sippican Corporation (A)
Sippican Corporation (B)
Springfield National Bank
Stafford Press
Stern Corporation (A)
Stern Corporation (B)
SunAir Boat Builders, Inc.
Supplement to Identify the Industries
Tru-Fit Parts, Inc.
Tokyo AFM
UPC, Inc.
Waikerie Co-operative Producers, Ltd.
Waltham Oil and Lube Center, Inc.
Wareham SC Systems, Inc.
Woodside Products
Xytech, Inc.
Zumwald AG
Prof. James S. Reece, University of Michigan
Prof. Robert S. Kaplan, Harvard Business School
Prof. Robert S. Kaplan, Harvard Business School
Prof. Ray G. Stephens, The Ohio State University
Prof. James S. Reece, University of Michigan
Prof. James S. Reece, University of Michigan
Profs. M. E. Bennett and James S. Reece, Harvard Business School
Prof. Charles M. Williams, Harvard Business School
Prof. James S. Reece, University of Michigan
Prof. Francois Brochet, Harvard Business School
Prof. James S. Reece, University of Michigan
Profs. Kenneth A. Merchant, London School of Economics and Wim A. Van der Stede, University of Southern California
Organizations can be classified broadly as either for-profit or nonprofit. As these names suggest, a dominant purpose of organizations in the former category is to earn a profit, whereas organizations in the latter category have other objectives, such as governing, providing social services, and providing education. Accounting is basically similar in both types of organizations.
The Need for Information
In its details, information differs greatly among organizations of various types. But viewed broadly, the information needs of most organizations are similar. We shall outline and illustrate these general information needs by referring to Varsity Motors, Inc., an automobile dealership.
Varsity Motors seeks to earn a profit by selling new and used automobiles and parts and accessories, and by providing repair service. It is an organization of 52 people headed by Pat Voss, its president. It owns a building that contains the showroom, service shop, a storeroom for parts and accessories, and office space. It also owns a number of new and used automobiles, which it offers for sale; an inventory of spare parts, accessories, and supplies; and cash in the bank. These are examples of the resources the company needs to conduct its business.
Illustration1–1 depicts the different types of information that might be useful to people interested in Varsity Motors. As shown in the illustration, information can be either quantitative or nonquantitative. Quantitative information is information that is expressed in numbers. Examples of nonquantitative information are visual impressions,
ILLUSTRATION
1–1
Types of Information
conversations, television programs, and newspaper stories. Accounting is primarily concerned with quantitative information.
Accounting is one of several types of quantitative information. Accounting information is distinguished from the other types in that it usually is expressed in monetary terms. Data on employees’ages and years of experience are quantitative, but they are not usually considered to be accounting information. The line here is not sharply drawn, however; nonmonetary information is often included in the notes to accounting reports when it will help the reader understand the report. For example, an accounting sales report for Varsity Motors would show not only the monetary amount of sales revenue, but also the number of automobiles sold, which is nonmonetary information. What information is needed about the amounts and financing of the resources used in Varsity Motors and the results achieved by the use of these resources? This information can be classified into four categories: (1)operating information, (2)financial accounting information, (3)management accounting information, and (4)tax accounting information. Each is shown in the bottom section of Illustration 1–1.
A considerable amount of operating information is required to conduct an organization’s day-to-day activities. For example, Varsity Motors’employees must be paid exactly the amounts owed them, and the government requires that records be maintained for each employee showing amounts earned and paid, as well as various deductions. The sales force needs to know what automobiles are available for sale and each one’s cost and selling price. When an automobile is sold, a record must be made of that fact. The person in the stockroom needs to know what parts and accessories are on hand; and if the inventory of a certain part becomes depleted, this fact needs to be known so that an additional quantity can be ordered. Amounts owed by the company’s customers need to be known; and if a customer does not pay a bill on time, this fact needs to be known so that appropriate action can be taken. The company needs to know the amounts it owes to others, when these amounts should be paid, and how much money it has in the bank.
Operating information constitutes by far the largest quantity of accounting information. As suggested by the arrows at the bottom of Illustration 1–1, operating information provides much of the basic data for management accounting, financial accounting, and tax accounting.
Only in rare instances can outside parties insist that an organization furnish information tailor-made to their specifications. In most cases, they must accept the information that the organization chooses to supply. They could not conceivably understand this information without knowing the ground rules that governed its preparation. Moreover, they cannot be expected to learn a new set of ground rules for each organization of interest to them, nor can they compare information about two organizations unless both sets of information are prepared according to common ground rules. These ground rules are the subject matter of financial accounting (also called financial reporting).
Varsity Motors’president, vice president of sales, service manager, and other managersdo not have the time to examine the details of the operating information. Instead, they rely on summaries of this information. They use these summaries, together with other information, to carry out their management responsibilities. The accounting information specifically prepared to aid managers is called management accounting information. This information is used in three management functions: (1)planning, (2)implementation, and (3)control.
Planning
Performed by managers at all levels, in all organizations, planning is the process of deciding what actions should be taken in the future. A plan may be made for any segment of the organization or for the entire organization. When Varsity Motors’service manager decides the order in which automobiles will be repaired and which mechanic will work on each of them, the service manager is engaged in planning in the same sense as, but on a smaller scale than, the president when the latter decides to build a new showroom and service facility.
An important form of planning is budgeting. Budgeting is the process of planning the overall activities of the organization for a specified period of time, usually a year. A primary objective of budgeting is to coordinate the separate plans made for various segments of the organization to ensure that these plans harmonize with one another. For example, Varsity’s sales plans and service department capacity plans must be consistent. Also, budgeting helps managers determine whether the coming year’s activities are likely to produce satisfactory results and, if not, what should be done. Even tiny organizations find budgeting useful; many persons prepare a budget for their household.
As a means of communication, accounting reports (especially budgets) can assist in informing employees about management’s plans and in general about the types of action management wishes the organization to take. As a means of motivation, accounting reports can induce members of the organization to act in a way that is consistent with the organization’s overall goals and objectives. As a means of attention getting, accounting information signals that problems may exist that require investigation and possibly action; this process is called feedback. As a means of appraisal, accounting helps show how well managers of the organization have performed, particularly with respect to the budgeted performance of the departments for which they are responsible. This provides a basis for a salary increase, promotion, corrective action of various kinds, or (in extreme cases) dismissal.
The relationship among the management functions of planning, implementation, and control is shown in Illustration 1–2. Chapter 15 will further introduce management accounting and contrast it with financial reporting.
Varsity Motors must file tax returns with the taxing authorities. As we will see later, inthe United States for all companies and increasingly around the world for stockexchange-listed companies, tax accounting rules can differ from financial accounting rules. Varsity Motors therefore must keep separate tax accounting records for tax purposes in those areas where it has elected to use different accounting rules for tax accounting and financial accounting.
6 Part 1
Definition of Accounting
Accounting is related to all of the activities described above, and in all of them the emphasis is on using accounting information in the process of making decisions. Both managers within an organization and interested outside parties use accounting information in making decisions that affect the organization. Thus, of the several available definitions of accounting, the one developed by an American Accounting Association committee is perhaps the best because of its focus on accounting as an aid to decision making. This committee defined accounting as the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by users of the information.
The Profession of Accounting
In most organizations the accounting group is the largest staff unit, that is, the largest group other than the “line” activities of production and marketing. The accounting group consists essentially of two types of people: (1)bookkeepers and other data-entry employees who maintain the detailed operating records and (2)staff accountants whodecide how items should be reported, prepare the reports, interpret these reports, prepare special analyses, design and operate the systems through which information flows, and ensure that the information is accurate.
All publicly owned companies and many other organizations have their accounting reports audited by an independent public accounting firm. These firms also perform other services for clients. Some of these firms are very large with tens of thousands of employees and hundreds of offices around the world, with annual revenues totaling billions of dollars. They are far larger than any law firm, medical group practice, orother professional firm. At the other extreme, thousands of independent public accountants practice as individuals.
Exploring the Variety of Random Documents with Different Content
Project Gutenberg eBook of Harebell's friend
The
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STARTOF THE PROJECTGUTENBERG EBOOKHAREBELL'SFRIEND***
Transcriber'snote: Unusualandinconsistentspelling is as printed.
"I SHOULD SAY YOUR WORK WAS TONGUE-WAGGING," SAIDANDY.
HAREBELL'S FRIEND
BY AMY LE FEUVRE
AUTHOR OF
"A LITTLE LISTENER," "LADDIE'S CHOICE," "PROBABLE SONS," ETC., ETC.
LONDON:
RELIGIOUS TRACT SOCIETY
4 BOUVERIE ST AND 65 ST PAUL'S CHURCHYARD
CONTENTS
CHAPTER
I.NOT WANTED
II. FIRSTDAYS
III. CHRYSOPRASUS
IV. TOM
V. AN ACCIDENT
VI. ANADVENTUROUS DAY
VII.ALETTER TO TOM
VIII. A NEWUNCLE
IX.INDISGRACE
X. A LITTLE RUNAWAY
XI.TOM'SLASTEFFORT
HAREBELL'S FRIEND
CHAPTER I
NOT WANTED
SHE stood watchingthecrowdon thepier;a slimupright little figure, in ashabby waterproof,andawoollencapcrammeddown on her head,andhiding the soft silky curls underneathit.
Hersmallface with itsclearpallor,darkspeaking eyes, and sensitive lips,struckmorethan oneobserver with peculiarinterest.
"An intelligentchild that,"remarked the ship's doctor, as he lounged over the bulwarks, waitingforthegangwaytoconnect them with theshore; "butit's a type that is bound to suffer—toomuchfeeling!"
His companion—aprettywomanofuncertainage—gazed atthesmall girl reflectively.
"She will be one ofthemanylonelyunattached women, Isuppose. No parents or brothers and sisters, I hear;beingbroughthomeby theCommissioner of the district in which her parentsdied.Heseems ratherin aquandaryabout her, for there is adoubt as towhether anyrelatives willturnup.Poormite!Isuppose a schoolor orphanagewill be her fate."
Their voices reachedthechild'sears.Shedid not turnher head, but bigtears roseto her eyes.Thenshe brushedthemawaywith the back of her hand.Another voice, and a hand on hershoulder,madeherglanceup, and inan instant herfacewasglowing and radiant with delight.
"Well, little Harebell, we're homeatlast!Nowfor ascrimmage at the Customs, and then we'll dine together at somehotel!Wewon't thinkabout to-morrow, willwe?I don't fancy anybodyonthe pier belongstoyou, doyou think so?"
The bigCommissioner—sixfoot inhis stockings—glanceddownathis protégéewith laughingeyes;buttherewas a bigpity at the bottom ofhis heartforherfuture.She slipped herhand into his withgreatcontent.
"We'llhavea beautifulevening,"she said in clear soft tones."And do you think wemight have ice-puddingto-night?"
"We'llhavethebestofeverything! A perfect feast! Now then—come along!"
Therewasa rushto the gangway; laughter, tears, and fervent embraces were inthe atmospherearound them;buthepilotedher safely through the crowd.Hecast a quick glancearoundhim. Wasthereanyone ready to greet this lonely little one?Hehaddecided in hisown mind thattherewas not.
"I believe you'll haveto come toScotland with me toseemy old mother," he saidcheerily. Harebelllaughed aloudatthethought.It waswhat shehadbeen hoping. Shecried fervently:
"Oh, Ido hope there's nobodyherewhowants me!"
And neither ofthemnoticedthatatthe sound ofthe child's clear voice, a tall stately figure moved towardsthem.
Mr. Graham wasstartledwhenhewasconfronted by avery beautiful woman,witha cold grave face.
Hertonewashaughtyintheextreme:
"MayI ask ifthatchild belongstoyou?"
"I wishshe did, madam; butsheisinmy charge."
"Is her name Felicia Darrell?"
"Itis, thoughshe isaccustomedtobecalledHarebell."
"I am heraunt, Mrs.Keith.Mr.Capel has forwarded meyour letters."
"Ah,yes.Well,Iwasher father's executor!Hewasill but twelve hours,poor chap! And I had onlytheaddress ofhislawyer.I did notknow of any relation—thereseemedto be no letters—I'mgladshe'll havesome oneto look after her—"
"I was her mother'ssister,"saidMrs. Keithseverely, "but wenever corresponded."
Harebelllooked upathernewauntwith wonderingeyes, thendrew back, and clung with a desperately tightgrasp toherfriend theCommissioner.
"I don't knowyou," shesaidfalteringly. "Please don't takeme."
Therewasnotaglimmerof a smileupon heraunt's face.
She held outherhand.
"You will soonlearntoknowme,"shesaid.
And Harebell, somehoworother,dared not resist any longer. With droopinghead she dropped Mr.Graham'shand, and placedherown in her aunt's firm clasp. Theyallwent together totheCustoms,Harebell's luggagewasfound,andtransferred toa cab awaiting them.There wasahurriedagonising farewell taken ofMr. Graham,anda few minutes after, the childfoundherself drivingin a taxialone with her aunt.
She gazedatherwith frightened, miserable eyes. Mrs. Keith looked out ofthewindow and said nothing. Shewashandsomelydressed invelvet and furs.Itwasa Marchday, andcold enoughto maketheIndian childshiver
Tears cameto Harebell's eyes again, and rolleddown her cheeks. Suddenly Mrs. Keith turned toher,andspokevery sharply.
"When didyourmother die?"
"Long, long ago,"saidHarebell,choking downa sob. "Iwasvery little, for Ididn'tknow shedied at all; I thoughtshehadjust walked away toheaven—"
"And yourfather? Howlong hashebeen dead?"
"Oh, itseems along timetoo,buttheysay it'sonly ten months."
"I need notget youanyblackclothes, then," her aunt said decisively.
Harebellstaredather.Blackgarments were unknowntoher. She wondered whatthey were like.
The taxitookthemto anotherstation,andthen along railway journey began. Mrs.Keith was silentmostof the time.Harebell, from her corner seat, surveyed the strange country with eagerinterestedeyes.Shedid not wantto talk;she wasentirely wrapped up in the present.Childlike,sheaccepted the inevitable, and had no anxiety aboutthe future. Her auntwas merely anaunt,andagrown-up; anecessary belonging, not half so interesting as theplump little lambsplayingin thefields,therabbits dartingalong a hedge-side,and the quaint countrycottages andfarms.
Butastime went on, Harebell'sheadandbackbegan to ache, then her eyes were too wearytogazeoutanymore,andfinallysleep came toher.
She was barelyconscious ofbeinghelped outof thetrain and placedin a country fly.
As they rumbled alongthecountryroads, she slept again, and it was only when they reached herfuture home,thatshethoroughly roused herself.
Mrs. Keithdidnot liveinabig house, but it wascomfortable, and hada ramblinggarden surrounded withhigh red-brickwalls.When thedoor opened tothem, an old man-servant appeared,andHarebell,lookingathim, loved himon the spot.
He was a shortsquare-built man,withgreyhair and a round smiling face,andthemerriest eyesthatHarebellhadeverseen.
She looked upathimwith confidence, and thentoherastonishment, he winked one of his eyesslowly ather.
ThenHarebell laughedaloud.Herauntturned upon her sharply "Whatisthematter?"
"He is so funny!"said Harebell, pointing with herfinger tothe old man,who wasnow shouldering herheavy luggageas if it were only afeatherweight.
"Do you meanAndrews?It isrudetolaughatpeople,even if theybe servants."
Harebell's smiledisappearedatonce. Shefollowedher aunt up a short widestaircase, and was showninto a room. Itwas small, but there wasa blazing fire init;bright pictures were onthewalls, alittlewhitebedin the corner, and flowered chintz curtains hung in the windows.
"Is this forme?"Harebellasked timidly.
"Itisyourroom,andI shallexpectyou to keepittidy."
ThenHarebell wheeled rounduponher aunt with clasped hands.
"Itisbeautiful," shecriedwithshiningeyes; "and I thinkyou beautifultoo!"
Mrs. Keithstaredat herinsilence;then turnedround and swept out of the room. Speaking over hershoulder,shesaid:
"Wash yourfaceandhands, and takeoffyour hatandcoat,then comedownstairsto supper."
Harebellwaitedtill thedoor was closed upon her. A little acheand longing wasin her heart foronekindword.Butshehadnever remembered amother's love, and wasaccustomed to grave grown-upsociety.Shenever expected much from any one.Now she began to
