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Introduction to Managerial Accounting
Brewer 5th
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Chapter 1

An Introduction to Managerial Accounting

Solutions to Questions

1-1 Managerial accounting is concerned with providing information primarily to

managers for their use internally in the organization for the purposes of
strategy, planning, implementation and control. Financial accounting is
concerned with providing information primarily to investors, creditors, and
others outside of the organization.

1-2 Essentially, the manager carries out three major activities in an

organization: planning, implementation, and control. All three activities
involve decision-making and use managerial accounting information. This
is depicted in Exhibit 1-1.

1-3 The Planning, Implementation and Control Cycle involves the following
steps: (1) formulating plans which often includes preparing budgets, (2)
overseeing day-to-day activities which includes organizing, directing and
motivating people, resource allocation and decision making, and (3)
controlling which includes providing feedback via performance reports.

1-4 In contrast to financial accounting, managerial accounting: (1) focuses on

the needs of the manager; (2) places more emphasis on the future; (3)
emphasizes relevance and timeliness, rather than verifiability and
precision; (4) emphasizes the segments of an organization; (5) is not
governed by IFRS or ASPE; and (6) is not mandatory.

1-5 The lean business model focuses on continuous improvement by

eliminating waste in the organization. Companies that adopt the lean
business model usually implement one or more of the following
management practices.

 Just-in-time (JIT): A production and inventory control system in

which materials are purchased and units are produced only as
needed to meet actual customer demand.

Copyright © 2017 McGraw-Hill Education. All rights reserved.

Solutions Manual, Chapter 1 1
  Total quality management (TQM): An approach to continuous
improvement that focuses on serving customers and uses teams of
front-line workers to systematically identify and solve problems.
 Process re-engineering: An approach to improvement that
involves completely redesigning business processes in order to
eliminate unnecessary steps, reduce errors, and reduce costs.
 Theory of constraints (TOC): A management approach that
emphasizes the importance of managing constraints.

1-6 Pros
 Funds tied up in maintaining inventory can be used elsewhere
 Areas previously used to store inventories are made available for
other more productive uses
 The time required to fill an order is reduced, resulting in quicker
response to customers and consequentially greater potential sales
 Defect rates are reduced resulting in less waste and greater
customer satisfaction
 More effective operations

Cons
 Increased number of purchase orders to buy raw materials and/or
other components used in manufacturing products
 There is little room for errors and defects in products because this
could throw the production facility off schedule
 There is a high reliance and dependence on suppliers to meet
delivery deadlines as well as supply products that have no defects
and require minimal inspection

1-7 Agree. Ethical behaviour is the foundation of a successful market

economy. If we cannot trust people to act ethically in their business
dealings with us, we will be inclined to invest less, scrutinize more and
waste money and time (scarce resources) trying to protect ourselves.
Ethical standards and Codes of Conduct aid the smooth running of the
economy. In addition, the lack of regulatory requirements (IFRS, ASPE)
regarding managerial accounting makes ethical behaviour even more
critical.

Copyright © 2017 McGraw-Hill Education. All rights reserved.

2 Introduction to Managerial Accounting, Fifth Canadian Edition
Solutions to Exercises

Exercise 1-1 (LO1 CC2)

Item Financial Managerial

Accounting Accounting

a) Preparing a cash budget for the X

next quarter

b) Analyzing the profitability of a X

request from a potential
customer

c) Accumulating the transactions X

for the previous six months to
prepare an income statement

d) Preparing a weekly X
performance report for the
branch manager

e) Preparing an announcement to X
be released to the financial
analysts

Exercise 1-2 (LO1 CC1)

Planning Implementation Control

a) Doing a “cost-benefit” X
analysis of adding a new
branch versus installing new
ATMs

b) Estimating the cost of raw X

materials to be purchased
during the next quarter

c) Analyzing market demand X

Copyright © 2017 McGraw-Hill Education. All rights reserved.

Solutions Manual, Chapter 1 3
 to assist in the preparation
of the sales budget

d) Compiling the labour report X

for the past week

e) Outlining the changes to a X

process based on a process
reengineering team report

f) Documenting the savings X

from reductions in raw
materials inventory
resulting from the adoption
of a just-in-time inventory
system

Copyright © 2017 McGraw-Hill Education. All rights reserved.

4 Introduction to Managerial Accounting, Fifth Canadian Edition
Solutions to Problems

Problem 1-1 (LO3 CC5)

a) This has ethical implications because the code of ethics mandates that all
professional accountants will abide by the fundamental principles. There
are two possible issues here – confidentiality and integrity. By sending
the reports to the analyst Cleo will be violating the principle of
confidentiality, she cannot “…disclose any such information to third parties
without proper and specific authority, unless there is a legal or
professional right or duty to disclose, nor use the information for the
personal advantage of the professional accountant or third parties.” One
might argue that there is also an issue of personal integrity here; as a
professional accountant she is required “to be straightforward and honest
in all professional and business relationships.”

b) The main ethical implication here is the issue of confidentiality of client

data. The code mandates that a member will not disclose any confidential
information concerning his/her employer unless acting in the course of
his/her duties or when required to be disclosed in a lawsuit. As such
informing ones parents of the folly of their investment choice would be
unethical.

Problem 1-2 (LO3 CC5)

There is an ethical dilemma associated with the student’s request. There

is the need for fairness among all the students who wrote the exam, and
ignoring the mid-semester exam result for one student is unfair to the
other students. As a student aiming to become a manager, it is important
that the student does not engage in any activity considered as
incompatible with the conduct of a manager. A request for special
treatment that would be unfair to other students could be considered a
violation of the principles of Integrity (the dealings are not straightforward
and honest), Objectivity (a bias is introduced to the relative grading in the
course), and Professional Behaviour (special treatment for some, does not
comply with school rules, and could discredit the reputation of the school’s
standards).

Copyright © 2017 McGraw-Hill Education. All rights reserved.

Solutions Manual, Chapter 1 5
 Bringing in a doctor’s note one month after writing an exam and using
that as a reason to explain his/her poor performance would also not be
considered ethical. Presenting a note one month after an event, to
address a matter that should have been dealt with contemporaneously,
violates the principle of Integrity (the dealings are not straightforward),
and Professional Competence and Due Care (the obligation to act
diligently in accordance with standards).

Copyright © 2017 McGraw-Hill Education. All rights reserved.

6 Introduction to Managerial Accounting, Fifth Canadian Edition
Another random document with
no related content on Scribd:
time, for she had her mother's sympathy in her pleasure,
and the afternoon passed all too quickly for both of them.

If only the sacks were nearer completion, Mrs. Chaplin

would have felt almost merry, so much had her heart been
lightened by the reading and talk she had had with Winny.

But the exertion had been almost too much for the poor
girl; her strength was not equal to such a long spell of
reading, although she had been almost unaware of her
weakness until Letty came in, and it grew too dark for her
to read any longer. Then she fell back on her pillow, feeling
as though she would like to slip out of the body that was so
full of aches and pains, and leave it there like a worn-out
garment for which she had no further use.

But when her father came in, and she saw his sad eyes
turned eagerly towards her corner, she knew that for him it
would be very bitter to miss meeting her smile when he
came home from work, and so she put away the wish as
something not to be thought of just now.

By and by, perhaps, when somebody had found out a

way of helping dockers and foremen both, she could better
be spared, but not just now. So, conquering her faintness,
she said in a cheerful tone: "See how busy mother is; we
shall have the rent ready now, father."

"Sacks!" remarked Chaplin in a little surprise, looking

down at the heap he had almost stumbled over.

"It's hard work, but I was glad enough to get it this

morning," said his wife, looking up inquiringly at her
husband. She was afraid to ask what he had earned that
day, for she could see by the despairing look in his eyes
that he had very little, and to-morrow was Saturday too,
when there would be less chance of getting a job.
 So she put aside her own fears and anxieties, and said
in a cheerful tone, "I must get these in by seven o'clock to-
morrow, and then go to Mrs. Rutter's for half a day's work."

The man looked at the work in his wife's hand. "Couldn't

I do a bit of that for you so as to give you a rest?" he said a
little wistfully.

"I've been wishing I could help mother," said Winny,

smiling at the thought of her father using a needle, while
Letty burst out laughing at the suggestion.

"Oh! You may laugh," he said, feeling greatly relieved to

hear of this influx of work. "I mean to let you see what I
can do after tea. Put it down, mother, and give us some tea,
and then Letty and I will try sack sewing. Never fear but
what we will got them done between us."

During tea, he told of his day's experience, which did

not vary much from that of the day before, except that the
hour's work he had got had prevented him from reaching
another place in time to get a longer spell of work, as he
might have done if he had gone there first. This was
another grievance that the men had to complain of, and one
that a little forethought and management might prevent.

"Perhaps these things may all be set right one day,

father," said Winny. "And when they are, mother says we
shall have a front room, so that I can look out into the
street sometimes."

"We'll have two rooms," announced Chaplin; "and I'm

not so sure but what we may try to get things put right a
bit. The chap that comes talking to us at the gates of a
morning says it could be done easy enough if we'd only just
make up our minds to hold together. Two days I've been
tramping and working for just tenpence!" And as he spoke,
he took the halfpence he had earned out of his pocket, and
laid it on the table as though he was half ashamed of it.

"Father, don't you think that, now God has put it into
people's hearts to think about this, and to say it ought to be
altered, it will be somehow?" asked Winny earnestly.

Chaplin scratched his head. He believed in God, of

course; he went to the mission services sometimes with his
wife, but he never thought of God as being close at hand
and directing the affairs of men as Winny did, and so he
looked rather uncomfortably into the fire now he was asked
to give an answer to such a direct question.

"I don't think they consider those things much down at

the docks," he said slowly.

"Perhaps not, but that would not hinder God from

working. Don't you see, somebody might be praying about
it, and thoughts might be put into different people's minds
about the same thing; and then, if a great many people said
it must be altered—well, if they don't think about such
things down at the docks, they would still have to do as God
was telling them, because the people would make them."

"Bravo, Winny!" said her father. "That's just it, my lass.

So you have been praying to God about this thing, have
you? Well, well, keep on, and who knows what may come of
it? The chap that comes to talk to us about standing
shoulder to shoulder don't say nothing about God putting
the idea into his heart, but that ain't to say that it isn't so,
for God works in more hearts maybe than we think for; but
about all of us thinking alike about this, why, that's just
what he says must be done before we can make any stir in
matter."

"Will there have to be a stir?" asked his wife timidly.

 "Aye! That there will, my lass, and a mighty stir too
before we get all we want. But, as our Winny says, the first
thing is to get the men to think alike about what they
want."

"But there won't be a strike?" said poor Mrs. Chaplin

with a shiver. She knew by bitter experience what a strike
meant, what hunger and cold, what a giving up of treasured
household goods, and the desolate homes that it left
behind.

"We won't have no strike if we can help it. What we

must do is to make up our minds to stand shoulder to
shoulder, and when the dock companies see that, why, of
course, they will hear our complaints, and make some
alterations."

"But suppose they shouldn't?" said his wife.

Chaplin could see the dread in her face, and hastened

to allay her fears. "We won't strike till we're compelled," he
said. "Our Winny won't forget to tell God all about it; and,
look here, mother, if the worst comes to the worst, why,
don't you see that God will know we're just doing it for bare
life, and he'll take care of us?"

"Yes! Yes! Father, that he will," said Winny. "And then

we shall be able to get a front room and live happy ever
afterwards."

Such a prospect as a front room, or better still, two

rooms to live in, was worth any struggle, and looking at his
Winny as he awkwardly pushed the needle in and out,
Chaplin determined to give his name in the next day as one
who would join in the demand that was to be made for
better terms for the labourers.
 CHAPTER III.
THE NEIGHBOURS.

"LOOK here, Maria, we shall have to move out of this

place, I can see; I don't mean to put up with the fellows
grumbling any longer. Last night one of them threatened to
break my windows if I didn't give up my work at the docks,
as if it was my fault that the men had to work on contract.
They've been at it for a month now."

Mrs. Rutter sighed. "I wish you had never been made a
foreman," she said in a tone of desperation. "We was ever
so much happier when you was just a workman with about
half the wages."

"What do you mean?" demanded her husband fiercely.

"Why, that money don't always bring happiness,"

replied his wife evasively, looking half afraid of what she
had said.

"What have you got to complain of?" he said. "Don't you

have plenty to eat and drink? Ain't you got the best
furnished house in the street? Ain't we better off than
anybody in the neighbourhood? I've just bought another
house, one where there's some good steady tenants, and
where the rents ain't so high but they'll bear raising a bit."
 "You never was so anxious to make money when you
just had—"

"There, go into the kitchen and cry there," commanded

her husband. "Only don't keep the fire burning in waste."

The poor woman went out sobbing. In spite of the

house being the best furnished in the street, she was
constantly being told that to have a fire these chilly
evenings was waste, although it had been the custom to
have one until her husband had begun to grow rich, when
he had declared that such indulgence was a wilful waste.

She sat down by the few embers of the dying fire and
shivered. Presently her husband went out, and she heard
angry voices outside. Doubtless it was some of the tenants
come to beg for further time to pay the rent, for these were
constantly coming on such errands.

Just now, however, it, seemed as though they were

rather noisy over it, and stones rattled against the window
shutters. To her relief, the latch key was heard turning in
the lock the next minute, and her husband came in. He was
not a coward, but he looked white and frightened as he
came into the kitchen.

"Why! What is the matter?" she asked, looking even

paler than her husband.

"Oh, some of the men out there are about as foolish as

you are," he said uneasily. "They actually want me to try
and alter the plan upon which the work is done in the
docks, as if I could do anything in it."

"But I've heard you say it wasn't a fair way of doing

things," put in his wife.
 "But suppose it isn't, can I alter it do you think?" he
demanded, turning angrily upon her.

It was always so now. Whatever put him out of temper,

he always visited it upon her, and so now, as he could not
go out because of the angry crowd in the street, he vented
his anger upon her, while she sat and bore it meekly but
tearfully, silently wishing they were as poor now as when
her husband worked in the docks, and never dreamed of
being the possessor of more than a pound a week in the
way of income. They had been happy and content then, and
her husband could afford time to go with her to the mission
service sometimes.

But all this had altered when he was made a foreman

and began to buy houses of his own. Then the mission
service was not good enough for them, he said, they ought
to go to a church where they knew nobody, but might be
thought people of importance—not that he went himself, for
Sunday had to be given up to looking over accounts, and
calculations about rents and repairs, and how a shilling
could be put on here and there to make his houses more
profitable.

The poor woman sighed as she thought of it all, while

her husband grumbled on and the crowd outside seemed to
grow more violent. It became plain at last that Rutter would
not be able to go out again that night, and so he took off
his boots and sat down in the dreary little kitchen to eat his
supper of bread and cheese.

The crowd outside waited and raged on against the

foreman, but finding at last that he did not mean to come
out again that night they at length dispersed.
 "We must get away from here to-morrow," said Rutter
when they went upstairs. "I've bought a house a little way
out, and we'll get into it at once. I shall send to say I am ill
and can't go to work in the morning, and we'll be away
before those fellows get back at night."

"But the woman's coming to wash in the morning," said

Mrs. Rutter in some dismay, for she did not like being taken
from all her friends.

"If the woman's coming, she can help you pack up. But
you need not let her know where we are going, for these
rough fellows are not easy to manage when they are in a
rage, and I don't want them to find out where I am going."

So when Mrs. Chaplin came the next morning, she

heard to her dismay that her work for the future would be
lessened, for it was scarcely likely that she would be able to
get another day's washing in the neighbourhood.

Another thing, she had known Mrs. Rutter a long time.

They used to be friends when they first came to the
neighbourhood. She had felt inclined to envy her friend's
good fortune when the improvement in their circumstances
first took place, but she soon began to see that somehow
riches did not bring happiness or content to the Rutters,
and she often pitied the poor woman more now than when
they were both struggling to make ends meet, as they did
sometimes in those old days.

Since then they had been getting steadily poorer and

the Rutters richer, but the more anxious and unhappy as it
seemed to Mrs. Chaplin. She helped with the packing all day
and saw the furniture put into the van, but as Mrs. Rutter
was not allowed to know where they were going, she could
not tell her friend, much as she might wish to do so.
 When she got home, another piece of news awaited her.

Annie Brown, who insisted upon coming in to see Winny

sometimes, burst into the room just after she got back,
exclaiming: "I say Mrs. Chaplin, Rutter has bought this
house and is going to raise all the rents!"

"Nonsense!" replied Mrs. Chaplin. "I should have heard

about that, if it had been true, for I have been working
there to-day."

She would not say a word about the moving, for fear
Annie should find out which way they had gone and follow
them. She would be quite capable of doing this, and telling
those who had made the disturbance last night that they
might repeat it.

"You'll find out that what I say is true enough; and what
we shall do, I don't know, for father's foot is bad, and
there's nobody but me to earn a penny now."

The girl worked at a match factory near, and though the

work was regular, the wages were small, and only sufficient
for her own maintenance, so that it was impossible for them
to make up the rent until her father was able to go to work
again. This matter was discussed by the Chaplins after she
had gone, for they felt very sorry for her.

"I wish she went to Sunday-school," said Winny, "for I

can't help liking her though she is rough and rude
sometimes."

"She never did go to Sunday-school," put in Letty with

her mouth full of bread and treacle, for they were late with
the tea again, and she was very hungry.
 "I believe if I could only go again, I could get Annie to
go with me. I was telling her the other day how kind my
teacher was in bringing me books to read and coming to
see me nearly every week, and I could see she wished
somebody cared for her like that. But, you see, she lost her
mother when she was a little girl, and her father never
troubled about sending her to Sunday-school, for they used
to clean the place up on a Sunday, and so she has never
learned any better, poor girl."

"You'll miss the Rutters, mother," remarked Chaplin

rousing himself after a long silence.

"Yes, that I shall," she replied with a sigh "I've known

them so long—ever since we first came to live here. Why,
the children used to go together to the Sunday-school,
before they got on in the world and took to going so far
away to church."

"Did we, mother? I don't remember!" exclaimed Letty in

some surprise.

"No, I suppose not, and they don't want it remembered,

I daresay. For it has changed them getting on in the world,
and I don't believe Mrs. Rutter cared to have me think that
she used to live next door to me at one time, and that I've
helped her to the price of a loaf to get tea before Rutter
came home. Ah! They were happier days for both of us, I
believe, in spite of the houses they own and the good
wages he makes."

Chaplin did not seem inclined to talk to-night, and so he

took no notice of what was said, but sat with his head in his
hand and his elbow on the table, evidently pondering deeply
over some matter that engaged his attention.
 "I don't know that the chaps are quite fair to Rutter," he
said after a long silence, during which Mrs. Chaplin had
been putting the tea things away.

"What do you mean?" asked his wife, looking round

from the cupboard in her surprise.

"Well, about the way he makes his money. The fellows

grumble and carry on, and threaten this and that, but what
wants altering is the method on which we are paid.
Labourers and foremen alike."

Mrs. Chaplin frowned. "I wish you'd leave all that sort of
thing alone," she said.

Poor woman! She had such a horror of strikes, and for

underpaid labourers to think of doing anything beyond a
little occasional grumbling filled her with dismay.

But Winny always had a word ready for any little family
hitch of the kind. "Don't you think we might leave the
matter in God's hands, mother?" she said.

"Yes, yes, my dear, that is what I want your father to

do," said Mrs. Chaplin a little impatiently.

"But, you see, mother," began Chaplin.

And then there came a tap at the door, and Annie

Brown put her head in again. "Father's foot seems worse to-
night," she said in an anxious tone. "I wish you would come
and look at it, Mrs. Chaplin."

"You'd better go, mother," said Chaplin glancing at his

wife. He knew that she did not care much about the
Browns. They were not nice people to know, certainly, but
Annie had taken a great liking for his poor Winny, and that
fact went far to reconcile Chaplin to being neighbourly and
civil to them, and that was why he urged his wife to go and
see the man's injured foot.

Being thus urged, she had no excuse for holding back,

and so determined to make the best of matters. She found
her neighbour's room much more clean and tidy than she
expected, considering how Annie had been brought up.
Brown himself was a rough blustering fellow, much given to
swearing in an ordinary way; but he looked as sheepish as
a schoolboy now, for he had a vague notion that the
Chaplins were "stuck up" though they were so poor. But he
was ruled by his daughter Annie, much as Chaplin was by
his Winny, and as she said Mrs. Chaplin must see his foot,
he had submitted.

"It's very good of you to come and look at a cove like

me," he said when Mrs. Chaplin wished him "good-evening."
And the meek way he spoke almost made his visitor laugh,
and dispelled all her fear of the man.

"You hurt your foot in the docks, I suppose?" she said,

not knowing what else she ought to say.

It was perhaps about the worst question she could have

put, for he broke into a torrent of oaths, blaming the
foreman for being in such a hurry and so causing the
accident. It was not Rutter, but another man something like
him, and Brown was very bitter about the whole matter.

"Hush, father, hush!" interposed Annie. "I told you to

mind how you behaved, didn't I? Don't mind him, Mrs.
Chaplin, his bark is a deal worse than his bite," she added
turning to her visitor.

Mrs. Chaplin half wished she had not come, but Annie
was so anxious for her to see the injured foot, that she
could not go back without looking at it.

"Dear me! What have you been doing to it?" she said
when the rag was removed and she saw the inflamed state
it was in.

"Ointment," said Annie laconically.

"I don't think it can suit it, then," said Mrs. Chaplin. "Go
down and tell Letty to give you all the warm water there is
in the kettle. It must be well washed and bathed before we
can do anything else to it. What a pity you did not go to the
hospital and have it dressed," said Mrs. Chaplin when Annie
had gone down for the water. "It would have been almost
well by this time if you had done that."

"And what was to become of the little un while I was

there?" he demanded almost angrily.

"The little one!" repeated Mrs. Chaplin in some

amazement.

"Aye, my Annie I mean. What would become of her if I

wasn't here to take care of her?"

Annie had used the same words in reference to her

father when she had been asked to go to Sunday-school on
Sunday afternoons.

"Who would take care of daddy if I went away and left

him by himself?" she had asked when Winny had suggested
that there was a class for big girls at the mission Sunday-
school.

Mrs. Chaplin smiled at the idea of the rough noisy Annie

not being able to take care of herself, but as it seemed to
be the rooted idea that neither could do without the other,
she did not try to disturb it.

When the hot water was brought she carefully washed

the foot, Annie looking on.

"I'll know what to do next time," she said, when the

foot being thoroughly cleansed, Mrs. Chaplin bound up the
wounds in clean wet rags, telling Annie to take care that
they were kept wet, and then in a day or two, he would be
able to put his shoe on again.

"How much longer am I to be kept in here?" demanded

Brown impatiently.

For answer, his daughter gave him a playful box on the

ears.

"Take that," she said. "Have you forgotten what I told

you about little Winny downstairs, the prettiest girl in the
street, and she ain't been out of that back room for nearly a
year now; has she, Mrs. Chaplin?"

"It's a year come June since my Winny went outside the

door," said her mother with a touch of pride and tenderness
in her tone. "But she hopes to go out again and see the
green fields and the country this summer. Miss Lavender,
her teacher, has promised to get her a ticket for some
home, that she may go for a fortnight."

"Oh! I say, that will be fine for her, wont it?" exclaimed
the match girl. "I went to Greenwich Park one Easter
Monday, and the trees and the grass was fine, I tell you.
Yes, Winny will like that."

As Mrs. Chaplin left the room, Annie followed her, and

went a little way across the landing. "I want to ask you just
one other thing. They've brought you a lot more sacks to
sew, or they will bring 'em presently, and I want you to let
my daddy come in when Winny reads to you while you're
sewing 'em."

"How do you know I shall have sacks to sew to-

morrow?" Mrs. Chaplin asked in some surprise.

She had wondered how it was she had got so much of

this work lately, and that Annie knew she was likely to get
more, was still more surprising.

"Perhaps I dreamt it," laughed the girl; "but if my

dream comes true, and you have some sacks to sew to-
morrow, you'll let daddy come and listen to Winny reading,
won't you?"

"Yes, he may come," said Mrs. Chaplin a little dubiously,

for it was against all her rules of life to be on friendly terms
with people like the Browns, and she wondered what was to
come of such an innovation.

Soon after she got back to her own room, a bundle of

sacks was brought for her to make, and she felt sure then
that Annie Brown had some hand in getting this work for
her, for the girl said as she put the bundle down, "Annie told
mother she was pretty sure you could do them, and that we
might take your word that you would if you promised."

"Well, I shall be very glad of the work, as it happens,

for some people have moved away to-day that I used to
wash for, and so I am thankful for anything that comes in
my way."

"All right! You shall have all we can spare," said the girl
as she shut the door.
 Sack-making was hard work, and ill paid too, as most
women's work is, but still Mrs. Chaplin was very glad of it,
more especially as it was work she could do at home, and
so be able to keep Winny company, for it was very dull for
her when her mother had to go out to work, for then she
was left alone for the greater part of the day.

Once a week, her Sunday-school teacher came to spend

an hour with her, and she generally contrived that it should
be when Winny was likely to be alone. But even with this
break, if the girl felt unusually ill, as she often did on these
days, the time passed very slowly, although she always
contrived to meet every one who came in with a cheerful
smile of welcome.

Miss Lavender, who knew the girl most intimately, was

anxious that she should go into the hospital, but mother
and father and Winny herself opposed the plan, and the
doctor who came to see her sometimes did not recommend
it very strongly. The little home was a happy one in spite of
its poverty, and he doubted whether more could be done for
her in one of the great London hospitals than was being
done here. If she could go away with her mother and father
to some country cottage home, it would be a different
thing; then she might have a chance of getting over her
weakness. But as this seemed quite out of the question,
Miss Lavender had set her heart upon trying the next best
thing—sending her to a country cottage home for a
fortnight.

Not that either she or her teacher would ever admit that
she was hardly used in being shut out of so many of the
pleasures of life.

"God is fair and just to all," the lady would say when
some of her class, who had known Winny when she was
able to run about, bemoaned her fate as being a very cruel
one. "It may seem cruel to us, I admit," said the lady, "but
you know things are not always what they seem. If God has
taken Winny from the enjoyment of some things we think it
impossible to live without, you must remember we are not
called to do without them. We know what these are to us;
but we cannot know the secret pleasures God gives to
Winny, nor the opportunities of usefulness that comes in her
way. I happen to know that, by her patience and her firm
belief in what I have just said to you, Winny is exercising an
influence on her friends and neighbours that makes her life
one of the most useful as well as the most happy, for she is
quite sure that she is doing God's will as she lies there on
her couch, and what higher life can anyone desire? Our
Winny is one of the happiest girls I know," concluded the
lady.

"She always seems happy," said one.

"Oh! It isn't seeming; her happiness is real and true and

deep in spite of the pain she often suffers, and that she
never goes outside that one room. I want you to believe
this, and so does she."

It is not easy, perhaps, for girls who had all the vivacity
of girlhood in them to believe that one, wholly shut out from
the pleasures they could enjoy, could yet be happy. But Miss
Lavender, while telling them that they ought to show every
kindness in their power to their afflicted schoolfellow, said
they might yet believe that in her case at least, there were
such compensations—that she could yet be happy, though
she knew nothing now of the fun and frolic that interested
them.

"These things are good for you, dear," she said to a little
girl who spoke of giving up play; "that would not be natural,
and therefore not good for you. If God was to lay you aside
for quiet work for him, he would give you pleasures you
knew nothing of now; but not if you willfully set aside the
natural order of things, and refuse what he sees to be good
for you."

"Was it good for Winny, then, to be ill?" asked one.

"Yes, dear, it must have been. He had some work for

Winny to do that nobody could do so well, and this being so,
he gives her pleasures that we know nothing of. It is always
so, if people would only believe it and in God's fairness to
all his children. But instead of this, we worry and fume, and
think if we were only in other circumstances, we should be
happier and more useful."

By such talks as these, Winny became the best known

girl in the class, although she had not left the little back
room for more than a year.

CHAPTER IV.
WHAT PASSION DID.

BROWN came to the Chaplin's room the next day in

obedience to his daughter's commands, but looking as
sheepish as a schoolboy as he came in.

Winny, however, only thought of amusing and

interesting her strange guest, and the book she had to read
was just the one she thought would be likely to please him.
And so with a pleasant nod, she said: "I am glad you have
come, Mr. Brown, for I have got a book of travels this week,
and you will be sure to like that."

Mrs. Chaplin asked after his foot, and heard that Annie
had faithfully carried out her directions and that it was
much easier to-day.

The big burly fellow looked in a half shy fashion at the

frail little invalid as he took his seat in the arm-chair. But
there was no more talking for the next hour, for Winny
began reading, and Brown sat and listened in open-eyed
wonder at the marvels told of in the book. Never had an
afternoon passed so quickly, and when Letty pushed the
door open and put her head inside, no one could believe
that school was really over, but thought she must have
come home before the proper time.

Brown went to his own room then, thanking Winny so

gratefully for her reading, that she invited him to come
again the next day if he liked.

Annie came in soon after tea to thank her as well; she

had her hat on and was just going out. "What a worry rent
is!" she whispered as she passed Mrs. Chaplin.

They did not ask where she was going, and thought no
more of the matter at that time, and a fortnight passed
without anything occurring out of the usual way.

Mrs. Chaplin got more sack-making, and Brown came

occasionally to listen to Winny reading. For although his foot
was better, he was not able to go to work, and the
neighbours knew that Annie had been compelled to carry a
good many things to the pawnshop to get bread, and that
the rent had not been paid, for they heard Rutter's agent
threaten at last to turn them out, if the rent was not taken
to him in the course of the evening.

Brown told Annie of this when she came home from

work, suggesting that they had better look out for another
place at once.

"What! When we are so comfortable here, and you can

go and hear Winny read! No, I'll go and tell Rutter that
you'll be at work again next week, and if he'll wait for the
rent, we'll pay him all up in a month."

She swallowed her tea as fast as she could, and as they

could not afford to burn a lamp now, she told her father to
go and see the Chaplins if it got dark before she came back.

"For I may have to wait for him, you know, but I will see
him this time."

She had found out where the Rutters had gone to live,
and was not long walking the two miles that lay between,
so that she got to her destination early in the evening, and
was shown into the little back parlour where Rutter sat
smoking.

"What do you want?" he said taking the pipe from his

mouth as Annie went in.

He did not recognize her, and thought she might have

come about a house of his that was empty.

"I've come about the rent, Mr. Rutter," said Annie

speaking very mildly. "If you will wait—"

"Wait!" roared Rutter. "Who told you to come to me and

ask such a thing as that? What do you suppose I can do? If
you can't pay, you must go."
 "But we can pay, and we will pay," said Annie, not the
least daunted by his loud talking. "I've only come to ask
you to give us a little time. Father has hurt his foot, and I
can't earn—"

"That's none of my business what you can earn or what

you can't. Pay your rent and pay it at once, or out you go
to-morrow morning."

Most girls in Annie's place would have burst into tears

and again pleaded with the hard landlord for longer time,
but something in Rutter's manner roused the girl's anger to
such a pitch, that taking up the glass of beer that stood
close by she dashed it in his face and then threw the glass
at the chimney ornaments, sweeping them from the
mantel-piece with a crash, and bringing Mrs. Rutter into the
room to see what had happened.

By that time, her husband had seized Annie, and as his

wife came in, he ordered her to go and fetch a policeman at
once. This roused the girl to greater fury, and she screamed
and fought to escape from his detaining hold. But she was
in the grasp of a man not likely to release her, and in a few
minutes, she was handed over to a policeman, charged with
committing an unprovoked assault upon Rutter.

Her behaviour after she was handed over to the

policeman was not likely to improve the impression already
taken up against her, for her passion was by no means
exhausted, and she fought at the man in her ungoverned
rage much as a wild cat might have done.

She was eventually taken to the police station and

locked up for the night, while her father waited hour after
hour thinking she would surely return, and supposing she
had met with some of her fellow-workers and had gone for
a walk with them, for the evenings were fine and pleasant
now, and it was a relief to get away from the close stuffy
streets. If he could have walked, he would have gone to
make some inquiries about her, but as it was, he had to
content himself with hobbling down to the Chaplins to tell
them how concerned he was about Annie being out so long.

"She told me she would be back soon," he said as he

stood in the doorway looking at Winny, and then glancing
down the stairs in the hope of seeing Annie.

But no Annie came, and Brown grew more anxious and

alarmed, until at last a policeman came and told them that
the girl was locked up on a charge of assault.

Brown was almost beside himself with anger when he

heard it. He swore he would be the death of Rutter for
locking up his girl, his Annie, who was the best girl in
London, and would not hurt a fly unless she was angry.

"That's it, Brown," said his neighbour Chaplin, who had

undertaken to bring him to reason over the matter, "she
must have lost her temper, as you say, and that always
makes matters worse."

Fortunately for Brown, the policeman who came to bring

him the bad news was a reasonable man, and his new
friends the Chaplins were quite ready to say a good word
for the girl, so that he was at length persuaded to go to bed
without going to Rutter's or fighting the policeman. This in
itself was a new experience; for Brown to control himself
under such provocation was something he had never
dreamed of doing before, and it was not easy to get him to
do it now.

It was for the "little un who was ill," he declared, that

he did not knock the policeman down when he came to tell
him of it. But Annie would not have her frightened, he
knew, and so for her sake, he was quiet, and promised not
to go out until he went to the police court to hear the
charge.

To keep him under due control, Chaplin agreed to lose

his chance of getting a job in the morning and go with him,
and it was well he did. For in spite of his lameness, he
would certainly have struck at the man who by his evidence
had got his girl committed to prison for a month. Chaplin
had spoken to him before they went in to the magistrate,
asking him to do what he could for her, but instead of
saying a word to get a mitigation of the sentence, he did all
he could to prejudice the magistrate's mind against her,
saying he would make an example of her that it might be a
warning to others.

So poor Annie was sent to prison for a month, and

Rutter went off to work at the docks vexed that the
sentence was not more severe, and that he would lose a
part of his day's pay over the matter.

"If I could only get to work," muttered Brown between

his set teeth. "He shall pay for it yet. My poor girl sha'n't
suffer for nothing."

Annie had contrived to say a word to her father and

Chaplin too.

"Ask Winny to read to him sometimes," she said with

the tears rolling down her cheeks, for to be parted from her
father was the hardest part of this going to prison.

Everybody cried shame on Rutter as he left. And

Chaplin felt glad that Brown was still much too lame to go
to work, for in his present mood, he would most likely have
got himself into fresh trouble over the matter.
 They went home together, and Brown spent the
afternoon talking to Winny and Mrs. Chaplin about his girl,
his Annie, whom he still spoke of as his "little un."

How much cause for thankfulness they would all have

by and by that the afternoon was so spent, they did not
know ab the time, but Mrs. Chaplin was glad when she
heard him say that he should not go out again that night.
He shared the tea with his new friends, and so did not leave
the house or go near the docks, as more than one person
besides Winny and her mother could prove.

They had no idea how important this would be then. But

the next morning, a policeman came and arrested Brown on
the charge of pushing Rutter into the dock. He had been
heard to threaten his landlord at the court in the morning,
and he was also known to work at the docks, and so, when
Rutter was found drowned in one of the dock basins,
suspicion at once pointed to Brown as the man who had
done it, if it was not the result of accident.

The news of Rutter's death soon spread through the

neighbourhood, and though Brown was looked upon as a
rough sort of man, who would not be particular what he did
in the way of giving a blow, still, in this case, it was clearly
impossible that he could have pushed the man in, and they
readily went with Mrs. Chaplin to give their evidence on
Brown's behalf.

On hearing how he had spent the day, and that he could

not possibly have been near the spot where the accident
happened, Brown was discharged, and the police turned
their attention in another direction. But although they could
hear that Rutter had been cordially hated by those who
worked under him, it was plain they could not all have had
a hand in his death, and so at last it was concluded that he
must have slipped in as he was hurrying to his work, having
gone by the water-side in order to save a little time as he
was already late.

This was the most reasonable conclusion that could be

arrived at under the circumstances. But it would have been
very different if Brown had not gone back with his
neighbour Chaplin, for he had been heard by so many
people to threaten to do for Rutter the first chance he had,
and he would certainly have followed him to his work if he
could.

The neighbourhood was all astir about Brown's arrest.

But no one seemed to think of poor Mrs. Rutter left

alone in her grief, until Mrs. Chaplin got back from the court
with Brown, when Winny met her with the question, "Have
you been to see how poor Mrs. Rutter is?"

The popular indignation was so strong against the harsh

landlord, that as yet no one seemed to think of the widow
and lonely girl until Winny asked the question.

"I wonder whether she would like me to go and see

her?" said Mrs. Chaplin, pausing in the act of taking off her
bonnet. "She may not have made friends with her new
neighbours, for she wasn't one to do that sort of thing, and
she ain't got no relations near her, I know."

"I have thought of poor Miss Rutter over since that day
she came to fetch you; she looked so frightened and
unhappy. Do go and see them, mother; I'm sure they'll be
glad," urged Winny.

"Very well, my dear, I'll go, then; and if I'm not back
soon, tell father to go on sewing at the sacks for me, and
Letty too might do a bit when she comes in from school."
 She gave Winny a slice of bread and dripping for her
dinner, and then set off to Mrs. Rutter's, a little doubtful as
to whether she might be welcomed, or whether her visit
might be looked upon as an intrusion. But as soon as the
door was opened, she knew that she was wanted.

"I am so glad you've come, Mrs. Chaplin!" exclaimed

Lizzie. "Poor mother does nothing but cry, and the people
about here are proud, and don't know us, and we don't
know what to do."

Without another word, Mrs. Chaplin took off her bonnet

and shawl as though she had come to a day's washing, and
followed Lizzie into the kitchen, where the widow sat
rocking herself backwards and forwards in her grief.

At the sight of her old neighbour, she got up and threw

herself into her arms sobbing out, "I wish I'd never come
here; I have had nothing but trouble ever since I left the old
house. Oh, dear! Oh, dear! What shall I do?"

Mrs. Chaplin soothed her as well as she could. But she

soon saw she was not fit to be left alone, and a neighbour
who came in to see how things were going on, begged her
not to go away again until some of her relatives came to be
with her.

But the poor woman only had one sister, and she did
not know where she was living, for Rutter had forbidden her
visits the last year or two; for she was poor, and he did not
feel disposed to keep her, he said. Whether he had brothers
and sisters or not, his wife did not know, certainly there was
no one she could appeal to in her time of trouble, and Mrs.
Chaplin found herself to be the only support and friend the
widow could look to just now.
 Neither mother nor daughter were strong or capable
women, and so the visitor found plenty to do, for the house
had a forlorn, neglected look about it that troubled Mrs.
Chaplin until she could set to work to make things
comfortable.

Finding that Lizzie was rather worse than her mother in

the matter of fretting, Mrs. Chaplin said during the
afternoon: "If I stay here, Lizzie must go and tell them at
home that I shall not be home to-night. Winny will get
anxious, and I am not sure that there is enough for their
tea."

"Oh, mother, shall I take that cold meat to her?" said

Lizzie, and as she spoke, the thought that no one would
scold because it was given away came to her as a relief. But
the next moment, she was angry with herself for thinking
thus, for it seemed like rejoicing at her father's death, and
the poor girl could not endure this.

But she took the cold meat in a basket and some bread,
as well as a message to Brown from her mother, telling him
she was very sorry for Annie, and when she came home
again, she would help her if she could.

Winny was alone when Lizzie's knock came, and to her

eager "Come in," the basket was pushed forward first, and
then Lizzie's white wistful face peered round the room.

"I am all alone," said Winny in answer to the look. "Is

mother going to stay all the evening with you?" she asked,
for she guessed the girl's errand.

"She's going to stay all night with mother," said Lizzie in

her cowed frightened voice. "I hope you won't mind," she
added, seeing Winny looked disappointed.
 "No, we won't mind for once; I thought you might be
glad to see her, as you had not been long in your new
house. Do you like it?" asked Winny, trying to make
conversation.

"Not much; you see we don't know the people about,

and father—" but there the girl stopped.

Her father's memory was not a blessing, but she was

too loyal to say one word that would betray all it had
become to her, and so she turned to the basket she had
brought, and lifted out the remains of the leg of mutton it
contained.

"Mother sent this for your tea," she said, "for we shall
never be able to eat it while it is good," and then she set a
loaf upon the table and a pot of jam and some butter, for
her mother had filled the basket, taking a melancholy
pleasure in doing it, even while she sighed to think that
there was no one to scold her now for wasting these things,
as Rutter would have thought it.

Lizzie saw the eager look in Winny's eyes as she set the
things on the table, and she said, "Would you like me to cut
you a piece of meat and bread now? I can if you like."

"Would you mind doing it? I am very hungry, for the

dinner mother left for me, I had to give to Letty, and so I
have had nothing since breakfast time."

Nothing could have been better to set Lizzie at ease,

and very soon the girls were chatting away about the school
they used to attend together, trying to revive old memories
of that time when they were neighbours and friends. Rutter
had done his utmost to break off all this, and succeeded to
a great extent. But the memory of what his wife and
daughter regarded as their happier days still clung to them.
And now that he was torn from them, it was to these old
friends they turned for comfort and cheer.

Almost before they knew it, the girls were mingling their
tears for the man who had been the best hated in the
neighbourhood. Winny because of this held Lizzie close in
her arms, while the girl sobbed and cried, for to her the
saddest thing was this, that she had never had a kind
father, and the manner of his death made it all the more
painful.

All she could whisper by way of comfort was: "God

knows all about it, dear." And there she stopped, and they
mingled their tears and kissed each other, promising that
they would be friends for the future.

Lizzie was comforted by the sympathy that could

understand such grief as hers, for though no further word
was said about the cause of her trouble, she felt that
Winny's heart was full of pity for her.

Lizzie stayed until Letty came home and then cut some
meat and bread for her tea. But Winny could not rest
content with such luxuries being kept to themselves, and so
when Letty had finished her tea she said: "I should like you
to take Mr. Brown a piece of that meat, Letty. You will not
mind his having it, will you?" she asked, turning to her new
friend.

"Of course not. Would you like me to cut it for him?"

she asked.

She would have done anything that Winny suggested,

for she already loved the girl "who was at leisure from
herself" to take up the cares or pleasures of her friends and
neighbours, and in them forget her own pain and weakness.
 Lizzie was in no hurry to go home. The evenings were
light, and so when the tea things were washed up, she sat
down to talk to Winny again, for in this home she could feel
she was wrapped round in the atmosphere of homeliness,
and this had long since departed from her own more
comfortably furnished abode. They had front rooms and
back rooms each crowded with more furniture than was
needed, for it had been one of her father's whims to buy
furniture when he saw it to be sold cheap whether it was
needed or not; but Lizzie had learned by sad experience
that a well filled cupboard and a handsomely furnished
house does not make a home, and that here in this one
room, where there was seldom a full meal for all, they had
greater wealth than money could buy.

She went home pondering over these things, and

resolving to ask her mother to move back to the old house
where they would be among friends, and where they might
be able to help them sometimes.

CHAPTER V.
WINNY'S SACRIFICE.

RUTTER'S sudden death was pretty freely discussed

among the neighbours, and very little pity was expressed
for his untimely fate by anybody but Winny Chaplin, and
she drew nearer to Lizzie, to shield her as it were from the
hard criticism of the neighbourhood. They moved back to