Accounting Information Systems 7th

Edition Hall Test Bank

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 Accounting Information Systems, 7e—Test Bank, Chapter 10

Chapter 10—The REA Approach to Business Process Modeling

TRUE/FALSE

1. According to the REA philosophy, information systems should support only the needs of accounting
professionals.

ANS: F PTS: 1

2. Many believe that the accounting profession should shift away from financial statement reporting
toward providing information that assists decision-making.

ANS: T PTS: 1

3. Modern managers need both financial and nonfinancial information that traditional GAAP-based
accounting systems are incapable of providing.

ANS: T PTS: 1

4. The REA model is an alternative accounting framework for modeling an organization’s critical
resources, events, and accounts.

ANS: F PTS: 1

5. In REA, resources are assets that include accounts receivable.

ANS: F PTS: 1

6. REA modeling embraces two classes of events: economic events and support events.

ANS: T PTS: 1

7. At least two REA agents participate in each an economic event.

ANS: T PTS: 1

8. The events depicted on an REA diagram are transformed into computer processes while the resources
and agents become relational database tables.

ANS: F PTS: 1

9. Under the REA approach support events may directly affect a change in resources.

ANS: F PTS: 1

10. An example of an economic event is checking customer credit prior to processing a sale.

ANS: F PTS: 1

© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

11. The duality association in an REA diagrams signifies that each economic transaction involves two
agents.

ANS: F PTS: 1

12. A difference between ER and REA diagrams is that ER diagrams present a static picture of the
underlying business phenomena.

ANS: T PTS: 1

13. ER diagrams always label entity names in the singular noun form.

ANS: T PTS: 1

14. When modeling M:M associations, it is conventional to include link tables in the REA diagram so that
the model reflects closely the actual database.

ANS: F PTS: 1

15. Where a 1:M association exists between tables, the primary key of the 1 side is embedded in the table
of the M side.

ANS: T PTS: 1

16. The REA approach generates an information system based on a single holistic user view.

ANS: F PTS: 1

17. Four basic forms of cardinality are possible: zero or one (0,1), one and only one (1,1), one or many
(1,M), and many and only many (M,M).

ANS: F PTS: 1

18. When one side of a 1:1 association has a minimum cardinality of zero, the primary key of the table
with the 0,1 cardinality should be embedded as a foreign key in the table with the 1,1 cardinality

ANS: F PTS: 1

19. Most companies implementing an REA model also maintain a traditional general ledger system for
financial reporting.

ANS: T PTS: 1

20. Modeling economic transactions under the REA approach always includes depicting both internal and
external agents.

ANS: T PTS: 1

© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

21. The letters ‘R,’ ‘E,’ and ‘A’ in the term “REA model” stand for resources, events, and actions?

ANS: F PTS: 1

22. A semantic data model captures the operational meaning of the user's data and provides a concise
description of it.

ANS: T PTS: 1

23. Support events include control, planning, and management activities that directly affect a change in
resources.

ANS: F PTS: 1

24. REA resources are those things of economic value under the control of the enterprise including
physical assets and employees.

ANS: F PTS: 1

25. Value chain analysis distinguishes between primary activities and support activities.

ANS: T PTS: 1

MULTIPLE CHOICE

1. Which statement is NOT true? REA resources are:

a. assets
b. affected by support events
c. scarce
d. under the control of agents

ANS: B PTS: 1

2. The concept of duality means that a REA diagram must consist of:
a. two events, one of them economic the other support
b. two agents, one of them internal and the other external
c. two resources, one increased and the other decreased by the same event
d. none of the above

ANS: D PTS: 1

3. In a REA diagram each economic event is always

a. linked to at least two resource entities
b. linked to two external agents
c. linked to another economic event
d. linked to two internal agents

ANS: C PTS: 1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

4. Which of the following are characteristics of internal agents?

a. They participate in economic events, but do not assume control of the resources
b. They are employees of the company whose system is being modeled
c. They participate in economic events, but not in support events
d. All of the above

ANS: B PTS: 1

5. Which of the following is true?

a. REA diagram entities are arranged in constellations by entity class.
b. ER diagrams present a static picture of the underlying business phenomena
c. Events entity names in REA diagrams are in the verb form
d. All of the above are true statements

ANS: D PTS: 1

6. The ‘R’ in REA stands for

a. ratios
b. relationships
c. resources
d. reserves

ANS: C PTS: 1

7. The ‘E’ in REA stands for

a. events
b. estimates
c. economics
d. entities

ANS: A PTS: 1

8. The ‘A’ in REA stands for

a. assets
b. apportionment
c. allocation
d. agents

ANS: D PTS: 1

9. Which of the following events would be least likely to be modeled in a REA diagram?
a. customer inquires
b. posting accounts payable
c. receiving cash
d. sales to a customer

ANS: B PTS: 1

© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

10. All of the following are examples of economic events except

a. receiving raw materials from a supplier
b. checking a customer’s credit prior to processing a sales order
c. disbursing cash for inventories received
d. shipping product to a customer

ANS: B PTS: 1

11. Which types of entities are included in REA diagrams?

a. support events
b. economic events
c. internal agents
d. all of the above

ANS: D PTS: 1

12. Which of the following associations would most likely describe the relationship between an internal
agent and an economic event?
a. 1:M
b. 1:1
c. 0:M
d. none of the above

ANS: A PTS: 1

13. Which of the following statement is correct?

a. The REA model requires that phenomena be characterized in a manner consistent with the
development of a single user view.
b. The REA model requires that phenomena be characterized in a manner consistent with the
development of a selected user view.
c. The REA model requires that phenomena be characterized in a manner consistent with the
development of a unique user view.
d. The REA model requires that phenomena be characterized in a manner consistent with the
development of a multiple user view.

ANS: D PTS: 1

14. Which of the following associations requires a separate link table?

a. 1:1
b. 1:M
c. M:M
d. none of the above

ANS: C PTS: 1

© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

15. Which of the following tables would most likely have a composite key?
a. Take Order.
b. Cash
c. Ship Product
d. Inventory Ship Link

ANS: D PTS: 1

16. When developing an REA model:

a. Accounting artifacts are represented as support events
b. The same resource is both increased and decreased by the duality association
c. Link tables are explicitly depicted
d. events are organized in sequence of occurrence

ANS: D PTS: 1

17. In an REA model, events are described from the perspective of

a. the organization
b. the designer
c. the user
d. the customer

ANS: A PTS: 1

18. Which of the following is NOT an example of an economic event?

a. Ship goods
b. Receive goods
c. Get employee time
d. Prepare cash disbursements voucher

ANS: D PTS: 1

19. When assigning foreign keys in a 1:M association

a. The primary key of each table should be embedded as a foreign key in the related table
b. The primary key on the (0,M) side of the relation should be embedded as the foreign key
on the (1,1) side.
c. The primary key on the (1,1) side of the relation should be embedded as the foreign key on
the (0,M) side.
d. None of the above is true

ANS: C PTS: 1

20. When assigning foreign keys in a 1:1 association:

a. The primary key of each table should be embedded as a foreign key in the related table
b. The primary key on the (0,1) side of the relation should be embedded as the foreign key on
the (1,1) side.
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

c. The primary key on the (1,1) side of the relation should be embedded as the foreign key on
the (0,1) side.
d. None of the above is true

ANS: C PTS: 1

SHORT ANSWER

1. What is a user view?

ANS:
A user view is the set of data that a particular user needs to achieve his or her assigned tasks. For
example, a production manager’s view may include finished goods inventory, free manufacturing
capacity, and vendor performance.

PTS: 1

2. What do the letters ‘R,’ ‘E,’ and ‘A’ stand for in the term “REA model”?

ANS:
resources, events, and agents

PTS: 1

3. What is a semantic data model?

ANS:
It is a framework for designing accounting information systems that captures the operational meaning
of the user's data and provides a concise description of it.

PTS: 1

4. What are support events?

ANS:
Support events include control, planning, and management activities that are related to economic
events, but do not directly affect a change in resources.

PTS: 1

5. Define resources, economic events, and agents.

ANS:
Resources are those things of economic value that are both scarce and under the control of the
enterprise. Economic events are phenomena that affect changes (increase or decrease) in resources.
Agents are individuals and departments that participate in an economic event.

PTS: 1

© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

6. Explain the rule for assigning foreign keys in a (1:M) association?

ANS:
The primary key of the 1 side table is embedded as a foreign key in the table of the M side.

PTS: 1

7. How does the REA model categorize events?

ANS:
Economic events and support events

PTS: 1

8. Define the value chain

ANS:
These are the activities that add value or usefulness to an organization’s products and services.

PTS: 1

9. Define duality.

ANS:
Each economic event in an exchange is mirrored by an associated economic event in the opposite
direction.

PTS: 1

10. Describe the rule for assigning foreign keys in a (1:1) association

ANS:
Typically one of the tables in a 1:1 association has a minimum cardinality of zero. When this is the
case, the primary key of the table with the (1, 1) cardinality should be embedded as a foreign key in
the table with the (0, 1) cardinality.

PTS: 1

11. Explain the relationship between cardinality and association.

ANS:
The upper cardinalities for each of the two related entities define the overall association between them.
For example, if the cardinality at one end of the association line is (0, 1) and at the other end it is (1,
M) then the association between them is one-to-many (1:M).

PTS: 1

12. Explain how events, resources and agents are linked in a REA diagram.

© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

ANS:
Each event must be linked to at least one resource and a least two agents: One of the agents is internal
to the organization and the other is usually external. In some types of transactions, however, the
second agent may also be internal.

PTS: 1

13. What are the minimum number and type of event entities that an REA diagram must include?

ANS:
An REA model must, as a minimum, include the two economic events that constitute the give and
receive activities that reduce and increase economic resources in the exchange. In addition it may
include support events, which do not change resources directly.

PTS: 1

14. Why would a company adopt the REA approach to database design?

ANS:
The REA approach leads to the development of a database which collects data needed to support the
information needs of all users, not just the financial information traditionally collected by accounting
systems.

PTS: 1

15. Define view integration?

ANS:
It is the process of combining multiple individual REA diagram into an integrated global or enterprise
model.

PTS: 1

16. Define cardinality.

ANS:
Cardinality describes the number of possible occurrences in one entity that are associated with a single
occurrence in a related entity.

PTS: 1

17. Define association.

ANS:
Association is the nature of the relationship between two entities and is represented by the labeled line
connecting them.

PTS: 1

© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

18. Why are journals and ledgers not modeled in an REA diagram?

ANS:
Accounting activities such as recording a sale in the journal and setting up an account receivable are
not value chain activities and need not be modeled. Capturing transaction data in sufficient detail
adequately serves traditional accounting requirements

PTS: 1

19. What are the four basic forms of cardinality?

ANS:
The four basic forms of cardinality are: zero or one (0,1), one and only one (1,1), zero or many (0,M),
and one or many (1,M).

PTS: 1

20. How are tables in a (M:M) association physically linked?

ANS:
Tables in an M:M association cannot accept an embedded foreign key from the related table. Instead, a
separate link table must be created to contain the foreign keys.

PTS: 1

ESSAY

1. List and explain the steps involved in preparing an REA model of a business process.

ANS:
The preparation of an REA model of a business process can be described in four steps:
1. Identify the events that are to be included in the model. These are the economic events and support
events that add value and achieve the strategic objectives of the organization. Organize the events
in order of occurrence. Events entities are described in verb form.
2. Identify the resources affected in each event.
3. Identify the agents involved in each event.
4. Assign the cardinalities to the resources/events/agents entity relationships.

PTS: 1

2. What is the REA model? What does it mean for accountants?

ANS:
The REA model is an alternative accounting framework for modeling an organization’s critical
resources, events, and agents, and the relationships between them. Both accounting and non-
accounting data can be identified, captured and stored in a centralized database which can provide
information to all users in the organization.

PTS: 1

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or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

3. How does the REA approach improve efficiency?

ANS:
The REA approach can help improve operating efficiency in several ways. It can help managers
identify non-value-added activities for elimination, reduce the need for multiple data collection,
storage, and maintenance by combining both financial and nonfinancial data in a common database.
Structuring data in this way permits a wider support of management decision-making.

PTS: 1

4. How do the entity relationship (ER) and the REA diagrams differ?

ANS:
ER and REA diagrams differ visually in a significant way. Entities in ER diagrams are of one class
and their proximity to other entities is determined by their cardinality and by what is visually pleasing
to keep the diagrams readable. Entities on REA diagram, however, are divided into three classes
(Resources, Events, and Agents) and organized into constellations by class on the diagram. A second
difference between ER and REA diagrams involves the sequencing of events. ER diagrams present a
static picture of the underlying business phenomena. REA diagrams, however, are typically organized
from top to bottom within the constellations to focus on the sequence of events. The third difference
between ER and REA diagrams pertains to naming conventions for entities. In ER diagrams, entity
names are always represented in the singular noun form. REA modeling applies this rule when
assigning names to resource and agent entities. Event entities, however, are given verb (action) names
such as Sell Inventory, Take Order, or Receive Cash.

PTS: 1

5. Since REA databases do not employ journals and ledgers, how can they support financial statement
reporting?

ANS:
Journals, ledgers, and double-entry bookkeeping are the traditional mechanisms for formatting and
transmitting accounting data, but they are not essential elements of an accounting database. REA
systems capture the essence of what accountants account for by modeling the underlying economic
phenomena directly from the transaction data. Organizations employing REA can thus produce
financial statements, journals, and ledgers.

PTS: 1

6. Explain how a sales invoice table can be used to replace traditional accounting records.

ANS:
The sales invoice table may be used to replace some traditional accounting records. First, since it
contains the total amount due for each invoice, summing the Invoice Amount field for all records in
the table yields total sales (equivalent to the Sales Journal) for the period. The accounts receivable
balance (AR -Subsidiary Ledger) for a particular customer is calculated by summing the Invoice
Amount fields for all of the customer’s open invoices. Total accounts receivable (General Ledger, AR-
Control) is the sum of all the open invoice records in the entire table

PTS: 1

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or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

7. Explain how a Disbursement Voucher table can be used to replace traditional accounting records.

ANS:
The Disbursement Voucher table provides three important pieces of information that are traditionally
contained in formal accounting records. First, it is a record of checks written in payment of trade
accounts for the period and thus replaces the traditional Cash Disbursements Journal. Second, the sum
of the open items (unpaid vouchers) for a particular vendor is equivalent to the Accounts Payable
Subsidiary ledger for the vendor. Finally, the total of all unpaid vouchers in the table constitutes the
company’s accounts payable (General Ledger) balance.

PTS: 1

8. Discuss the limitations of transaction based systems

ANS:
Transaction based systems intend to capture information related to economic events such as sales to
customers and purchases from suppliers. They are designed, however, to capture only financially
oriented data. Non financial data are not captured. Furthermore, non-economic events are ignored by
this system. An example of a non-economic event is a customer that enters a place of business,
browses, inquires about products, but does not buy. Information about such customer behavior may be
very important to an organization. This type of event would not, however, be captured by transaction-
based. REA is an event-based system that is responsive to both economic and non-economic
phenomena. Event-orientation permits the creation of a much richer database that can support the
information needs of all users within the organization.

PTS: 1

9. Discuss why adherence by the accounting profession to a single, GAAP-based view is inappropriate.

ANS:
Modern managers need both financial and non-financial information in formats and at levels of
aggregation that the traditional GAAP-based accounting systems architecture is generally incapable of
providing. Information customers have shown quite clearly that they are willing to obtain the
information they require elsewhere. The result has been a growing perception that accounting
information is not as useful as it once was.

PTS: 1

10. Discuss how adopting a value chain perspective reveals advantages of adopting an REA approach to
information system development.

ANS:
Decision-makers need to look at far more than the internal operations and functions of the
organization. Value chain analysis distinguishes between primary activities–those that create value–
and support activities–those that assist achievement of the primary activities. Through applying the
analysis, an organization is able to look beyond itself and maximize its ability to create value by, for
example, incorporating the needs of its customers within its products, or the flexibility of its suppliers
in scheduling its production.

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or posted to a publicly accessible website, in whole or in part.
 Accounting Information Systems, 7e—Test Bank, Chapter 10

It would be impossible to incorporate much of the value chain activities within a traditional
information system. Those organizations that have applied value chain analysis have generally done so
outside the accounting information system, providing such information separately to the decision-
makers. Frequently, this would involve the establishment of other distinct information systems, such as
marketing information systems, with all the resulting problems inherent in operating multiple
information systems, including data duplication, data redundancy, and data inconsistency. It is fairly
obvious that the adoption of a single information system framework that encompassed all this
information, such as one based upon the REA approach, would be preferable.

PTS: 1

11. Discuss the concept of duality as it relates modeling an economic transaction.

ANS:
The rationale behind an economic transaction is that two agents each give the other a resource in
exchange for another resource. In actuality, the exchange is a pair of economic events, which is
expressed via the duality association in an REA diagram. Each economic event is mirrored by an
associated economic event in the opposite direction. These dual events are the give event and receive
event. From the perspective of the organization function being modeled, the give half of the exchange
decreases the economic resource, as represented by the outflow association. The receive half of the
exchange increases the economic resources represented by an inflow association. Note that an
economic exchange does not require duality events to occur simultaneously. For example, inventory is
reduced immediately by the sale to a customer, but cash may not be increased by the customer's
remittance for several weeks.

PTS: 1

© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated,
or posted to a publicly accessible website, in whole or in part.
Another random document with
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 ERICA viscaria.

CHARACTER SPECIFICUS.

Erica, antheris muticis, inclusis; corollis campanulatis, viscosis; floribus

axillaribus, spicatis; calycibus foliaceis, duplicatis; foliis quaternis,
linearibus, glabris.

DESCRIPTIO.

Caulis fruticosus, bipedalis, erectus; rami et ramuli simplices, longi,

laxi, superne viscosi.
Folia quaterna, linearia, acuta, glabra, juniora in apicibus ramulis
viscosa; petiolis adpressis.
Flores spicati in medio ramulorum, patentes, axillares; pedunculi
brevissimi.
Calyx. Perianthium duplex; foliolis rudibus, viscosis, adpressis,
marginibus glandulosis.
Corolla campanulata, valde mucosa, purpurascens, semiquadrifida;
laciniis reflexis.
Stamina. Filamenta octo linearia. Antheræ muticæ, inclusæ.
Pistillum. Germen globosum. Stylus inclusus, filiformis. Stigma
tetragonum.
Habitat ad Caput Bonæ Spei.
Floret a mensi Aprili, in Julium.

REFERENTIA.

1. Calyx, et Corolla.
2. Calyx, auctus.
3. Corolla.
 4. Stamina, et Pistillum.
5. Stamina a Pistillo diducta.
6. Stamen unum, auctum.
7. Stylus, et Stigma, lente aucta.

SPECIFIC CHARACTER.

Heath, with beardless tips, within the blossoms, which are bell-shaped, and
clammy; the flowers grow from the foot-stalks of the leaves close to the
branches forming close spikes; the cups are like the leaves of the plant, and
are double; the leaves grow by fours, are linear and smooth.

DESCRIPTION.

Stem shrubby, grows two feet high, and upright; the larger and smaller
branches are simple, long, loose and clammy at the ends.
Leaves grow by fours, are linear, pointed, and smooth, the younger ones
are clammy at the ends of the branches; foot-stalks pressed to the stem.
Flowers grow in spikes about the middle of the branches, spreading out,
and growing from the foot-stalks of the leaves; the foot-stalks very short.
Empalement. Cup double; the leaves unequal, clammy and pressed to the
blossom, with small glands on their margins.
Blossom bell shaped, very clammy, purple, half way cleft into four, the
segments bent back.
Chives. Eight linear threads. Tips beardless and within the blossom.
Pointal. Seed-bud globular. Shaft within the blossom and thread-shaped.
Summit four-cornered.
Native of the Cape of Good Hope.
Flowers from April, till July.

REFERENCE.

1. The Empalement and Blossom.

2. The Empalement, magnified.
3. The Blossom.
4. The Chives, and Pointal.
5. The Chives detached from the Pointal.
6. A Chive, magnified.
7. The Shaft and Summit, magnified.
 ERICA Walkeria.

CHARACTER SPECIFICUS.

Erica, antheris muticis, sub-inclusis, foliis quaternis, linearibus, glabris;

floribus sessilibus, erectis, quaternis, terminalibus; calycis foliola margine
membranacea, serrato-lacera.

DESCRIPTIO.

Caulis fruticosus, spithamæus, erectus, ramosus; ramuli frequentissimi,

suberecti.
Folia quaterna, linearia, glabra, crassiuscula, nitida, patentia; petiolis
brevissimis.
Flores sessiles, erecti, fastigiati, quaterni, terminales; fere pedunculati.
Calyx. Perianthium duplex, exterius triphyllum, foliolis subulatis,
marginibus membranaceis, serrato-laceris; interius tetraphyllum, foliolis
longioribus, apicibus carneis, adpressis.
Corolla ventricosa, pellucida, ore arctata, extus pallide sanguinea, intus
alba; laciniis sub-cordatis, expansis, maximis.
Stamina. Filamenta octo capillaria; antheræ muticæ, inclusæ.
Pistillum. Germen turbinatum, læviter sulcatum. Stylus subexsertus,
filiformis. Stigma tetragonum.
Habitat ad Caput Bonæ Spei.
Floret a mensi Februarii in Junium.

REFERENTIA.

1. Calyx lente auctus.

2. Corolla.
3. Stamina et Pistillum.
 4. Stamen unum lente auctum.
5. Pistillum lente auctum.

SPECIFIC CHARACTER.

Heath, with beardless tips, just within the blossom; leaves grow by fours,
linear, and smooth; flowers sit close upon the ends of the branches, upright,
and by fours; the leaves of the cup are skinny at the edge, and sawed as if
torn.

DESCRIPTION.

Stem shrubby, a span high, upright, and branching; smaller branches

numerous, and nearly upright.
Leaves grow by fours, linear, smooth, thickish, shining, and spreading
out; with very short footstalks.
Flowers sit close in upright bunches, by fours, on the ends of the
branches; scarce any footstalks.
Empalement. Cup double, the outer three-leaved, which are awl-shaped,
having the edges skinny, and sawed as if torn; the inner has four leaves,
which are longer than the others; the points flesh-coloured, and pressed to
the blossom.
Blossom bellied out, and pellucid, the mouth narrowed, without a pale
red, white within; the segments nearly heart-shaped, spreading, and very
large.
Chives. Eight hair-like threads; tips beardless, within the blossom.
Pointal. Seed-bud turban-shaped, slightly furrowed. Shaft just without
the blossom, and thread-shaped. Summit four-cornered.
Native of the Cape of Good Hope.
Flowers from February till June.

REFERENCE.
1. The Empalement magnified.
2. The Blossom.
3. The Chives and Pointal.
4. The Chive magnified.
5. The Pointal magnified.
 ALPHABETICAL INDEX
TO THE
FIGURES IN VOL. I.

1. Erica Aitonia
2. .... albens
3. .... ampullacea.
4. .... baccans
5. .... Banksia
6. .... bruniades
7. .... caffra
8. .... calycina
9. .... campanulata.
10. .... capitata
11. .... cerinthoides.
12. .... cernua.
13. .... coccinea.
14. .... conspicua.
15. .... coronata.
16. .... costata.
17. .... cruenta.
18. .... cubica.
19. .... curviflora.
20. .... discolor.
21. .... droseroides.
22. .... exsurgens.
23. .... flexuosa.
24. .... glauca.
25. .... glutinosa.
26. .... grandiflora.
27. .... imbricata.
28. .... incarnata.
29. .... jasminiflora.
30. .... lateralis.
31. .... Leea.
32. .... lutea.
33. .... mammosa.
34. .... marifolia.
35. .... margaritacea.
36. .... Massonia.
37. Erica melastoma.
38. .... monadelphia.
39. .... mucosa.
40. .... Muscaria.
41. .... nigrita.
42. .... obliqua.
43. .... Patersonia.
44. .... Petiveriana.
45. .... physodes.
46. .... pinea.
47. .... β Plukenetia nana.
48. .... pubescens.
49. .... pulchella.
50. .... purpurea.
51. .... pyramidalis.
52. .... radiata.
53. .... ramentacea.
54. .... retorta.
55. .... Sebana aurantia.
56. .... β .... lutea.
57. .... γ .... viridis.
58. .... serratifolia.
59. .... setacea.
60. .... sordida.
61. .... spicata.
62. .... spuria.
63. .... taxifolia.
64. .... tubiflora.
65. .... ventricosa.
66. .... verticillata.
67. .... versicolor.
68. .... vestita alba.
69. ... β.... . purpurea.
70. ... γ .... . coccinea.
71. .... viscaria.
72. .... Walkeria.
 SYSTEMATICAL ARRANGEMENT
OF THE
LXXII ERICAS, OR HEATHS, CONTAINED IN
VOL. I.

Taken from the shape of the tips, and the number of leaves which
surround the stem in one whorle

Antheræ aristatæ. Tips bearded.

Foliis ternis. Leaves by threes.

E. marifolia Marum-leaved, H.
.. pulchella Whipcord-like.
.. discolor Two-coloured.

Foliis quaternis. Leaves by fours.

.. caffra Caffrean.
.. pubescens Downy.
.. mucosa Mucous-flowered.
.. verticillata Whorled-flowered.
.. mammosa Teat-like-flowered.
.. cruenta Bloody.
.. Patersonia Paterson.

Foliis senis. Leaves by sixes.

.. spicata Spike-flowered.

Foliis octonis. Leaves by eights.

.. coronata coronet-flowered.

Antheræ cristatæ. Tips crested.

Foliis sparsis. Leaves scattered.
.. droseroides Sun-dew-leaved.

Foliis ternis. Leaves by threes.

.. calycina Large-cupped.
.. glauca Sea-green.

Foliis quaternis. Leaves by fours.

.. ramentacea Slender-branched.
.. margaritacea Pearl-flowered.
.. lateralis Lateral-flowered.
.. incarnata Flesh-coloured.
.. cernua Nodding-flowered.
.. baccans Arbutus-flowered.
.. physodes Bead-flowered.

Antheræ bicornutæ. Tips two-horned.

Foliis sparsis. Leaves scattered.

.. obliqua Irregular-leaved.

Foliis ternis. Leaves by threes.

.. setacea Bristly-leaved.
.. Aitonia Aiton.
.. jasminiflora Jasmine-flowered.

Foliis quaternis. Leaves by fours.

.. cubica Square-flowered.
.. ventricosa Bellied.
.. ampullacea Flask.
.. conspicua Long-yellow-flowered.
Antheræ Muticæ. Tips beardless.

Foliis oppositis. Leaves opposite.

E. lutea Small yellow, H.

Foliis ternis. Leaves by threes.

.. nigrita Black-tipped.
.. flexuosa Zig-Zag-branched.
.. imbricata Tiled-cup.
.. taxifolia Yew-leaved.
.. albens Whitish-flowered.
.. bruniades Brunia-like-flowered.
.. capitata Woolly-headed.
.. versicolor Various-coloured.
.. costata Ribbed-flowered.

Foliis quaternis. Leaves by fours.

.. Muscaria Musk-Hyacinth-smelling.
.. Walkeria Walker.
.. viscaria Viscous.
.. campanulata Bell-flowered.
.. pyramidalis Pyramidal.
.. radiata Raied-flowered.
.. retorta Filligrane-leaved.
.. serratifolia Sawed-leaved.
.. coccinea Deep-red-flowered.
.. cerinthoides Honey-wort-flowered.
.. Massonia Masson.
.. tubiflora Tube-flowered.
.. curviflora Curve-flowered.
.. spuria Rolling-pin-flowered.
.. sordida Dirty-flowered.
.. grandiflora Large-flowered.
.. exsurgens Ever-flowering.

Foliis scenis. Leaves by sixes.

.. purpurea Purple-flowered.
.. Leea Lee.
.. glutinosa Clammy.
.. pinea Pine-leaved.
.. vestita alba White tremulous.
β ..... purpurea Purple tremulous.
γ ..... coccinea Scarlet tremulous.

Antheræ penicillatæ. Tips pencilled.

Foliis ternis. Leaves by threes.

.. Monadelphia Columnar-threaded.
.. Banksia Banks.
β Plukenetia, nana β Plunkenet, dwarf.
.. melastoma Black-mouthed.
.. Petiveriana Petiver-like.
.. Sebana, aurantia α Seba, orange.
β ....., lutea β ..., yellow.
γ ....., viridis γ ..., green.
 GENERAL LIST OF HEATHS
CULTIVATED BY

Messrs. Lee and Kennedy, Hammersmith, in 1802.

Erica. 1 2 3
1. absynthoides g r p
2. Aitonia d l,b s
3. albens g s,b p
4. ampullacea d l,b s
5. arborea m r l
6. β ... squarrosa m r l
7. γ ... ramosa m r l
8. Archeria d l s
9. arctata g r l
10. articularis g r l
11. assurgens g r p
12. aulacea g r p
13. australis m r l
14. axillaris g r p
15. baccans g r p
16. Banksia g l p,l
17. β ... purpurea g l p,l
18. Blæria g r p
19. β ... rubra g r p
20. bracteata g r p
21. bruniades g r p
22. caffra g r l
23. calycina g r s
24. campanulata g r p
25. canescens d r l
26. capitata g r p
27. β ... minor g r p
28. carinata d b s
29. carnea h r p
30. cerinthoides g l p
31. β ... elatiora g l p
32. cernua d r l,p
33. ciliaris m r p
34. cinerea h r p
35. β ... alba h r p
36. coccinea g l l
37. comosa g s,b p
38. β ... alba g s,b p
39. concolor g l l
40. concinna g l l
41. conspicua g l l
42. coronata d l s
43. corifolia g r p
44. costata g l l,p
45. corymbosa g r p
46. cruenta g l p
47. β ... nana g l p
48. cubica d r s
49. cupressoides d l s
50. curviflora g l p
51. Dabœcii h r p
52. daphneflora g s,b l
53. β ... alba g s,b l
54. declinata g r p
55. denticulata g s,b l
56. densifolia g l p
57. depressa g l p
58. discolor g l l
59. divaricata g r p
60. droseroides d s,b l,p
61. elata g l p
62. elongata g l p
63. empetrifolia g r l,p
64. empetroides g r l,p
65. β ... alba g r l,p
66. enneaphylla d l s
67. erecta g l p
68. exsurgens d l l
69. β ... lutea d l l
70. expansa g r l,p
71. fastigiata g s,b p
72. flammea d l p
73. flexuosa g r p
74. florida g r p
75. florabunda g r l
76. foliosa g l l
77. formosa d l l
78. fucata m r p
79. fulva g l l
80. gelida g l l
81. glauca d s,b s
82. glomerata g r p
83. glutinosa d l s
84. grandiflora g l p
85. halicacaba g l,b l,p
86. hirta g r p
87. hispida g r p
88. hybrida g l p
89. ignescens g l p