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Chapter 7: Receivables and Investments

Student: ___________________________________________________________________________

1. Which one of the following is not an accurate description of Allowance for Doubtful Accounts?
A. Contra account
B. Balance sheet account
C. Income statement account
D. Current asset account

2. The data presented below is for Tallon, Inc. for 2014.

Credit sales during the year $2,100,000

Accounts receivable - December 31, 2014 295,000
Allowance for doubtful accounts - December 31, 2014 28,000
Bad debt expense for the year 17,000

What amount will Tallon show on its year-end balance sheet for the net realizable value of its accounts receivable?
A. $295,000
B. $267,000
C. $250,000
D. $ 28,000

3. The data presented below is for Tallon, Inc. for 2014.

Credit sales during the year $2,100,000

Accounts receivable - December 31, 2014 295,000
Allowance for doubtful accounts - December 31, 2014 28,000
Bad debt expense for the year 17,000

What is the effect on liquidity when Tallon records its estimate for bad debt expense using the allowance method?
A. Liquidity decreases
B. Liquidity increases
C. Liquidity stays the same
D. Liquidity both increases and decreases

4. The following information was presented in the balance sheet of Gloria Company as of December 31, 2014:

Trade accounts receivable, net of allowance for uncollectibles of $100,000

$1,600,000
Which one of the following statements is true?
A. Gloria expects that $1,700,000 of accounts receivable will be collected after year end
B. The balance in the Accounts Receivable account in Gloria’s general ledger is $1,600,000
C. The net realizable value of Gloria’s accounts receivable is $1,600,000
D. Gloria expects to collect only $1,500,000 from its customers

5. On January 15, 2014, the accounts receivable balance was $7,000 and the balance in the allowance for
doubtful accounts was $700. That morning a $200 uncollectible account was written-off. The net realizable
value of accounts receivable immediately after the write-off is:
A. $6,300
B. $6,800
C. $7,200
D. $7,900

6. Which one of the following is an accurate description of Allowance for Doubtful Accounts?
A. Contra account
B. Liability account
C. Revenue account
D. Expense account

7. Which one of the following statements is true?

A. When a company uses a subsidiary ledger, the balance in the control account, Accounts Receivable, shows
only the amount the company expects to collect from the accounts receivable, net of any expected uncollectible
accounts
B. An accounts receivable subsidiary ledger represents amounts due to vendors and suppliers
C. The balance in the control account, Accounts Receivable, should be equal to the sum of the balances in the
subsidiary ledger for accounts receivable.
D. A subsidiary ledger takes the place of the control account for some companies.

8. If a company uses the direct write-off method of accounting for bad debts,
A. It is applying the matching principle
B. It will record bad debt expense only when an account is determined to be uncollectible
C. It will reduce the accounts receivable account at the end of the accounting period for estimated uncollectible
accounts
D. It will report accounts receivable in the balance sheet at their net realizable value
9. Fenchurch Corp. uses the direct write-off method to account for bad debts. What are the effects on the
accounting equation when recording the write-off of a customer's account balance?
A. Assets and liabilities decrease
B. Assets and owners’ equity decrease
C. Owners’ equity decrease and liabilities increase
D. No effect; assets increase and decrease by the same amount

10. If a company uses the allowance method of accounting for bad debts, which one of the following statements
is true?
A. It violates the matching principle
B. It will record bad debts only when an account is determined to be uncollectible
C. It will reduce the accounts receivable at the end of the accounting period for estimated uncollectible accounts
D. It will report accounts receivable in the balance sheet at their net realizable value

11. Which one of the following statements is true if a company's collection period for accounts receivable is
unacceptably long?
A. The company may need to borrow to acquire operating cash
B. The company may offer trade discounts to lengthen the collection period
C. Cash flows from operations may be higher than expected for the company's sales
D. The company should expand operations with its excess cash

12. If a company uses the allowance method to account for bad debts, when will the company's owners' equity
decrease?
A. At the date a customer's account is written off
B. At the end of the accounting period when an adjusting entry for bad debts is recorded
C. At the date a customer's account is determined to be uncollectible
D. When the accounts receivable amount becomes past due

13. Which one of the approaches for the allowance method of accounting for bad debts emphasizes matching
bad debts expense with revenue on the income statement?
A. The percentage of accounts receivable approach
B. The percentage of net credit sales approach
C. The direct write-off method
D. The uncollectible approach
14. Which one of the approaches for the allowance method of accounting for bad debts emphasizes the net
realizable value of accounts receivable on the balance sheet?
A. The percentage of accounts receivable approach
B. The percentage of net credit sales approach
C. The direct write-off method
D. The uncollectible approach

15. Agee Corp.

The data presented below for Agee Corp. is for the year ended December 31, 2014

Sales $1,400,000
(100% on
credit)
Sales 30,000
returns
Accounts 170,000
Receivabl
e
(Decembe
r 31,
2014)
Allowanc
e for
Doubtful
Accounts
(Before adjustment at December 31, 2014) 1,300
Estimated 14,000
amount of
uncollecti
ble
accounts
based on
aging
analysis

See the data for Agee Corp.

If Agee Corp. estimates its bad debts at 1% of net credit sales, what amount will be reported as bad debt expense for 2014?
A. $12,400
B. $13,700
C. $14,000
D. $14,300
16. Agee Corp.

The data presented below for Agee Corp. is for the year ended December 31, 2014

Sales $1,400,000
(100% on
credit)
Sales 30,000
returns
Accounts 170,000
Receivabl
e
(Decembe
r 31,
2014)
Allowanc
e for
Doubtful
Accounts
(Before adjustment at December 31, 2014) 1,300
Estimated 14,000
amount of
uncollecti
ble
accounts
based on
aging
analysis

See the data for Agee Corp.

If Agee Corp. estimates its bad debt to be 1% of net credit sales, what will be the balance in the Allowance for Doubtful Accounts account after the
adjustment for bad debts?
A. $12,400
B. $13,700
C. $14,000
D. $15,000

17. Agee Corp.

The data presented below for Agee Corp. is for the year ended December 31, 2014

Sales $1,400,000
(100% on
credit)
Sales 30,000
returns
Accounts 170,000
Receivabl
e
(Decembe
r 31,
2014)
Allowanc
e for
Doubtful
Accounts
(Before adjustment at December 31, 2014) 1,300
Estimated 14,000
amount of
uncollecti
ble
accounts
based on
aging
analysis

See the data for Agee Corp.

If Agee Corp. uses the aging of accounts receivable approach to estimate its bad debts, what amount will be reported as bad debt expense for 2014?
A. $12,700
B. $13,700
C. $14,000
D. $15,300

18. Agee Corp.

The data presented below for Agee Corp. is for the year ended December 31, 2014

Sales $1,400,000
(100% on
credit)
Sales 30,000
returns
Accounts 170,000
Receivabl
e
(Decembe
r 31,
2014)
Allowanc
e for
Doubtful
Accounts
(Before adjustment at December 31, 2014) 1,300
Estimated 14,000
amount of
uncollecti
ble
accounts
based on
aging
analysis

See the data for Agee Corp.

If Agee Corp.uses the aging of accounts receivable approach to estimate its bad debts, what will be the net realizable value of its accounts receivable
after the adjustment for bad debt expense?
A. $140,000
B. $156,000
C. $167,000
D. $184,000
19. Allowance for Doubtful Accounts represents:
A. Cash set aside to make up for bad debt losses
B. The amount of uncollectible accounts written off to date
C. The difference between total sales made on credit and the amount collected from those credit sales
D. The difference between the gross amount of accounts receivable and the net realizable value of accounts
receivable

20. Which of the following statements is true regarding the two allowance methods used to account for bad
debts?
A. The percentage of net credit sales approach takes into account the existing balance in the Allowance for
Doubtful Accounts account.
B. The direct write-off method takes into account the existing balance in the Allowance for Doubtful Accounts
account.
C. The percentage of accounts receivable approach takes into account the existing balance in the Allowance for
Doubtful Accounts account.
D. The direct write-off method does a better job of matching revenues and expenses.

21. The following data concerns Cubano Corporation for 2014:

Credit sales during the year $1,600,000

Accounts Receivable - December 31, 2014 235,000
Allowance for Doubtful Accounts - December 31, 2014 18,000
Bad debt expense for the year 11,000

What amount will Cubano show on its year-end balance sheet for the net realizable value of its accounts receivable?
A. $253,000
B. $235,000
C. $224,000
D. $217,000

22. What are the effects on the accounting equation when a company makes the adjustment to record bad debt
expense using the allowance method?
A. Assets and owners' equity increase
B. Assets and owners' equity decrease
C. Assets increase and owners' equity decreases
D. Assets decrease and owners' equity increases

23. What are the effects on the accounting equation when a company writes off a bad debt?
A. Assets and stockholders' equity increase
B. Assets and stockholders' equity decrease
C. Assets increase and stockholders' equity decreases
D. No effect on overall assets or equity
24. Americana Corporation

The data below is for Americana Corporation for 2014.

Accounts receivable - January 1, 2014 $236,000

Credit sales during 2014 820,000
Collections from credit customers during 2014 590,000
Customer accounts written off as uncollectible during 2014 8,000
Allowance for doubtful accounts - January 1, 2014 8,700
Estimated uncollectible accounts based on an aging analysis 9,600

Refer to the data for Americana Corporation.

What is the balance of Accounts Receivable at December 31, 2014?
A. $336,000
B. $448,400
C. $458,000
D. $466,000

25. Americana Corporation

The data below is for Americana Corporation for 2014.

Accounts receivable - January 1, 2014 $236,000

Credit sales during 2014 820,000
Collections from credit customers during 2014 590,000
Customer accounts written off as uncollectible during 2014 8,000
Allowance for doubtful accounts - January 1, 2014 8,700
Estimated uncollectible accounts based on an aging analysis 9,600

Refer to the data for Americana Corporation.

If the aging approach is used to estimate bad debts, what amount should be recorded as bad debt expense for 2014?
A. $8,000
B. $8,100
C. $8,700
D. $8,900

26. Americana Corporation

The data below is for Americana Corporation for 2014.

Accounts receivable - January 1, 2014 $236,000

Credit sales during 2014 820,000
Collections from credit customers during 2014 590,000
Customer accounts written off as uncollectible during 2014 8,000
Allowance for doubtful accounts - January 1, 2014 8,700
Estimated uncollectible accounts based on an aging analysis 9,600
Refer to the data for Americana Corporation

If the aging approach is used to estimate bad debts, what is the balance in the Allowance for Doubtful Accounts after the bad debt expense
adjustment.
A. $8,000
B. $8,100
C. $8,900
D. $9,600

27. Hui Corporation

The data below is for Hui Corporation for 2014.

Accounts Receivable - January 1, 2014 $334,000

Credit sales during 2014 850,000
Collections from credit customers during 2014 725,000
Customer accounts written off as uncollectible during 2014 12,000
Allowance for Doubtful Accounts (After write-off of uncollectible accounts) 1,700
Estimated uncollectible accounts based on an aging analysis 13,200

Refer to the data for Hui Corporation.

What is the balance of Accounts Receivable at December 31, 2014?

A. $209,000
B. $225,000
C. $447,000
D. $459,000

28. Hui Corporation

The data below is for Hui Corporation for 2014.

Accounts Receivable - January 1, 2014 $334,000

Credit sales during 2014 850,000
Collections from credit customers during 2014 725,000
Customer accounts written off as uncollectible during 2014 12,000
Allowance for Doubtful Accounts (After write-off of uncollectible accounts) 1,700
Estimated uncollectible accounts based on an aging analysis 13,200

Refer to the data for Hui Corporation.

If the aging approach is used to estimate bad debts, what amount should be recorded as bad debt expense for 2014?
A. $ 2,900
B. $11,500
C. $23,500
D. $26,900
29. Hui Corporation

The data below is for Hui Corporation for 2014.

Accounts Receivable - January 1, 2014 $334,000

Credit sales during 2014 850,000
Collections from credit customers during 2014 725,000
Customer accounts written off as uncollectible during 2014 12,000
Allowance for Doubtful Accounts (After write-off of uncollectible accounts) 1,700
Estimated uncollectible accounts based on an aging analysis 13,200

Refer to the data for Hui Corporation.

If the aging approach is used to estimate bad debts, what should the balance in the Allowance for Doubtful Accounts be after the bad debts
adjustment?
A. $26,900
B. $14,900
C. $13,200
D. $11,500

30. Satin Corporation

The data presented below is for Satin Corporation for the year ended December 31, 2014.

Sales (100% on credit) $1,500,000

Sales returns 60,000
Accounts Receivable (December 31, 2014) 250,000
Allowance for Doubtful Accounts (Before adjustment at December 31, 2014) 3,000
Estimated amount of uncollectible accounts based on an aging analysis 31,000

Refer to the data for Satin Corporation

If Satin estimates its bad debts at 2% of net credit sales, what amount will be reported as bad debt expense for 2014?
A. $25,800
B. $27,000
C. $28,800
D. $30,000

31. Satin Corporation

The data presented below is for Satin Corporation for the year ended December 31, 2014.

Sales (100% on credit) $1,500,000

Sales returns 60,000
Accounts Receivable (December 31, 2014) 250,000
Allowance for Doubtful Accounts (Before adjustment at December 31, 2014) 3,000
Estimated amount of uncollectible accounts based on an aging analysis 31,000
 Refer to information for Satin Corporation

If Satin uses 2% of net credit sales to estimate its bad debts, what will be the balance in the Allowance for Doubtful Accounts account after the
adjustment for bad debts?
A. $33,000
B. $31,800
C. $27,000
D. $25,800

32. Satin Corporation

The data presented below is for Satin Corporation for the year ended December 31, 2014.

Sales (100% on credit) $1,500,000

Sales returns 60,000
Accounts Receivable (December 31, 2014) 250,000
Allowance for Doubtful Accounts (Before adjustment at December 31, 2014) 3,000
Estimated amount of uncollectible accounts based on an aging analysis 31,000

Refer to the data for Satin Corporation

If Satin uses the aging of accounts receivable approach to estimate its bad debts, what amount will be reported as bad debt expense for 2014?
A. $28,000
B. $31,000
C. $34,000
D. $50,000

33. Satin Corporation

The data presented below is for Satin Corporation for the year ended December 31, 2014.

Sales (100% on credit) $1,500,000

Sales returns 60,000
Accounts Receivable (December 31, 2014) 250,000
Allowance for Doubtful Accounts (Before adjustment at December 31, 2014) 3,000
Estimated amount of uncollectible accounts based on an aging analysis 31,000

Refer to the information for Satin Corporation.

If Satin uses the aging of accounts receivable approach to estimate its bad debts, what will be the net realizable value of its accounts receivable after
the adjustment for bad debt expense?
A. $216,000
B. $219,000
C. $222,000
D. $250,000
34. On January 1, 2014, the Accounts Receivable and the Allowance for Uncollectible Accounts for Darius
Company carried balances of $20,000 and $550 respectively. During the year, the company reported $70,000 of
credit sales. There were $400 of receivables written off as uncollectible in 2014. Cash collections of receivables
amounted to $74,700. The company estimates that it will be unable to collect 5% of the year-end accounts
receivable balance.

The amount of bad debts expense recognized in the 2014 income statement will be:
A. $545
B. $595
C. $745
D. $795

35. Assuming a company uses the allowance method, the entry to recognize the write-off of the specific
uncollectible accounts will act to:
A. Increase total assets and total equity
B. Increase total assets and decrease total equity
C. Decrease total assets and total equity
D. Not affect total assets or total equity

36. The entry required to recognize the bad debts expense for 2014 will act to:
A. Increase total assets and retained earnings
B. Decrease total assets and retained earnings
C. Decrease total assets and increase net income
D. Increase total assets and decrease net income

37. On January 1, 2014, the Accounts Receivable and the Allowance for Uncollectible Accounts for Darius
Company carried balances of $20,000 and $550 respectively. During the year, the company reported $70,000 of
credit sales. There were $400 of receivables written off as uncollectible in 2014. Cash collections of receivables
amounted to $74,700. The company estimates that it will be unable to collect 5% of the year-end accounts
receivable balance.

The net realizable value of receivables appearing on the 2014 balance sheet will amount to:
A. $14,105
B. $14,155
C. $14,900
D. $15,450
38. On November 2, 2014, Quaint General Store concluded that a customer’s $400 account receivable was
uncollectible and that the account should be written off. What effect will this write-off have on Quaint’s 2014
net income and balance sheet totals assuming the allowance method is used to account for bad debts?
A. Decrease in net income; decrease in total assets
B. Increase in net income; no effect on total assets
C. No effect on net income; decrease in total assets
D. No effect on net income; no effect on total assets

39. What is the distinguishing characteristic between accounts receivable and notes receivable?
A. Accounts receivable are usually current assets while notes receivable are usually long-term assets
B. Accounts receivable require payment of interest if not paid within the usual credit terms
C. Notes receivable result from credit sale transactions for merchandising companies, while accounts receivable
result from credit sale transactions for service companies
D. Notes receivable result from a written promise to pay within a specified amount of time

40. Where can the amounts needed to compute the accounts receivable turnover ratio be found?
A. The income statement
B. The balance sheet
C. The statement of cash flows
D. Both (a) and (b).

41. What should a company do to improve its accounts receivable turnover rate?
A. Lower its selling prices.
B. Increase its sales force.
C. Give customers credit terms of 2/10, n/30 rather than 1/10, n/30.
D. Reduce the number of employees working in the credit department.

42. Spirit Corp. reported net sales (all on credit) of $1,600,000 and cost of goods sold of $1,100,000 for 2014.
Its beginning balance of Accounts Receivable was $150,000. The accounts receivable balance decreased by
$10,000 during 2014. Rounded to two decimal places, what is Spirit’s accounts receivable turnover rate for
2014?
A. 7.59
B. 10.32
C. 10.67
D. 11.03
43. During 2014, the accounts receivable turnover rate for Cordner Company increased from 10 to 14 times per
year. Which one of the following statements is the most likely explanation for the change?
A. The company's credit department has followed up with customers whose account balances are past due in
order to generate quicker collections.
B. The company has decreased sales to its most credit worthy customers.
C. The company has increased the amount of time customers have to pay their accounts before they are past
due.
D. The company has extended credit to more risky customers in order to increase sales.

44. Lasiter Corp. reported net credit sales of $2,000,000 and cost of goods sold of $1,400,000 for 2014. On
January 1, 2014, accounts receivable was $250,000. Amounts owed by customers increased by $20,000 during
2014. Rounding to two decimal places, what is Lasiter’s accounts receivable turnover rate for 2014?
A. 8.33
B. 8.00
C. 7.69
D. 7.41

45. The party to a promissory note that agrees to repay money on the maturity date of the note is called the
A. Lender
B. Maker of the note
C. Payee of the note
D. Recipient of the note

46. How will the payee of the promissory note record the note on its books?
A. The promissory note will be recorded as an asset
B. The promissory note will be recorded as a liability
C. The promissory note will be recorded as revenue
D. The promissory note will be recorded as an expense

47. The total amount of interest calculated annually on a $7,000 promissory note payable for 3 years at 12% that
is not compounded is
A. $ 280
B. $ 840
C. $ 2,520
D. $ 8,260
48. On July 1, 2014, Falcon Company received a $20,000 promissory note from Jordyn Company. The annual
interest rate is 5%. Principal and interest are paid in cash at the maturity date of June 30, 2015.

If Falcon’s fiscal year ends September 30, 2014, an adjusting entry is needed to:
A. Increase interest revenue by $1,000
B. Increase notes receivable by $250
C. Increase interest receivable by $250
D. Increase notes receivable by $1,000

49. On July 1, 2014, Falcon Company received a $20,000 promissory note for services from Jordyn Company.
The annual interest rate is 5%. Principal and interest are paid in cash at the maturity date of June 30, 2013.

The effect on Falcon’s financial statements on July 1, 2014 is as follows

A. Assets increase; owners’ equity increases
B. Assets decrease and owners’ equity decreases
C. Assets decrease
D. No net change in assets

50. Utah Co. sold merchandise to Big Sky Corp. on December 1, 2014, for $9,000, and accepted a promissory
note for payment in the same amount. The note has a term of 90 days and a stated interest rate of 8%. Utah’s
accounting period ends on December 31.
What is the actual maturity date of the note?
A. December 31, 2014
B. January 29, 2015
C. February 28, 2015
D. March 1, 2015

51. Utah Co. sold merchandise to Big Sky Corp. on December 1, 2014, for $9,000, and accepted a promissory
note for payment in the same amount. The note has a term of 90 days and a stated interest rate of 8%. Utah’s
accounting period ends on December 31.
What amount should Utah recognize as interest revenue on December 31, 2014 (if a 360 day year is assumed)?
A. $ -0-
B. $ 60
C. $120
D. $180
52. Utah Co. sold merchandise to Big Sky Corp. on December 1, 2014, for $9,000, and accepted a promissory
note for payment in the same amount. The note has a term of 90 days and a stated interest rate of 8%. Utah’s
accounting period ends on December 31.
What amount should Utah recognize as interest revenue on the maturity date of the note?
A. $ -0-
B. $ 60
C. $120
D. $180

53. Megan Farms received a promissory note from a customer on March 1, 2014. The face amount of the note is
$8,000; the terms are 90 days and 9% interest.

What is the total amount of interest that Megan Farms will receive when the note is paid?
A. $ 60
B. $ 90
C. $180
D. $720

54. Megan Farms received a promissory note from a customer on March 1, 2014. The face amount of the note is
$8,000; the terms are 90 days and 9% interest. At the maturity date, the customer pays the amount due for the
note and interest.

What entry is required on the books of Megan Farms on the maturity date, assuming none of the interest had
already been recognized?
A. One that increases Cash, $8,000, and decreases Notes Receivable $8,000.
B. One that increases Cash, $8,180, increases Interest Revenue, $180, and decreases Notes Receivable, $8,000.
C. One that increases Cash $8,720, decreases Notes Receivable $8,000, and increases Interest Revenue, $720.
D. No entry is required; the customer pays the amount due to the bank.

55. Verilux Company sold merchandise to Flight Corp. on November 1, 2014, for $10,000. Verilux accepted a
promissory note from Flight Corp. for $10,000. The note has a term of 5 months and a stated interest rate of 7%.
Verilux’s accounting period ends on December 31, 2014.

What amount should Verilux recognize as interest revenue on December 31, 2014?
A. $ -0-
B. $ 116.67
C. $ 291.67
D. $ 280.00
56. Verilux Company sold merchandise to Flight Corp. on November 1, 2014, for $10,000. Verilux accepted a
promissory note from Flight Corp. for $10,000. The note has a term of 5 months and a stated interest rate of 7%.
Verilux’s accounting period ends on December 31, 2014.

What amount should Verilux recognize as interest revenue on the maturity date of the note?
A. $ -0-
B. $ 175.00
C. $ 291.67
D. $ 420.00

57. Comfort Shoes received a promissory note from a customer on April 1, 2014. The face amount of the note is
$2,000; the terms are 12 months and 8% annual interest.

How much total interest revenue will Comfort Shoes recognize for the year ended December 31, 2014?
A. $ 40
B. $ 107
C. $ 120
D. $ 160

58. Comfort Shoes received a promissory note from a customer on April 1, 2014. The face amount of the note is
$2,000; the terms are 12 months and 8% annual interest.

At the maturity date, the customer pays for the note and interest. Comfort Shoes made the proper adjustment at
the end of December for interest. The effect of recognizing the transaction on the maturity date is
A. A decrease to Cash
B. An increase to Notes Receivable
C. An increase to Discount on Notes Receivable
D. A decrease to Notes Receivable

59. Router Inc. lends $70,000 on a 120-day, 9% promissory note. The total interest that Router will receive at
maturity is
A. $6,300
B. $2,100
C. $525
D. $1,890
60. Idaho.com accepts VISA for payments of purchases made by students. The credit card drafts are deposited
directly in a bank account. VISA charges a 2% collection fee. Credit card drafts totaling $12,000 are deposited
during September. The effect on the accounting equation to record the sales and deposits will include
A. An increase in Cash for $12,000
B. An increase to Sales for $11,760
C. An increase to Accounts Receivable for $11,760
D. An increase in Collection Fee Expense for $240

61. When a company discounts an interest-bearing note at a bank with recourse,

A. The company is assured payment at maturity
B. The company will receive the full amount of the note plus interest
C. The company has a contingent liability from the time the note is discounted until its maturity date
D. The bank assumes the credit risk on non-payment at the maturity date

62. Discounting a note receivable

A. Requires using an account called discount on notes receivable
B. Is the process of lending money
C. Slows the collection process
D. Is the process of selling a promissory note

63. When a note receivable has been discounted by a company

A. An account called discount on notes receivable is used
B. It will be shown as an asset of the company
C. It slows the collection process
D. It may be shown as a contingent liability in the footnotes

64. If Cable Inc. receives $23,825 from credit card collections and has an average rate of 4.7% charged by the
credit card company, its credit card sales during the period were:
A. $111,978
B. $50,691
C. $25,000
D. $22,705
65. Cushion Sports accepted a credit card account receivable in exchange for $5,000 of services provided to a
customer. The credit card company charges a 5% service charge. Recording the transaction in the company’s
accounting records will have what effect on the accounting equation?
A. Increase assets and equity by $4,750
B. Decrease assets and equity by $250
C. Increase assets by $5,000
D. Increase equity by $5,000

66. When one company purchases less than 50% of equity securities in a second company, which of the
following statements is true?
A. The purchaser is referred to as the parent.
B. The purchaser is referred to as the subsidiary.
C. The company whose securities are purchased is the subsidiary.
D. The company whose securities are purchased is the investee.

67. Why do businesses invest in short-term investments?

A. They are trying to gain control over the activities of other companies.
B. They are investing excess cash to meet future business operation or investment needs.
C. They are lending money to companies that cannot obtain bank loans.
D. More than one of the above is correct.

68. For what reason would a company buy 10% of the common stock of a second company?
A. The company has idle cash and wishes to have a higher return than that available from temporary money
market investments.
B. The company wishes to insure a steady source of goods from the second company.
C. The company wishes to prepare consolidated financial statements.
D. More than one of the above is correct.

69. A company is referred to as a parent if it owns

A. 33% of the debt securities of a second company
B. 100% of the debt securities of a second company
C. 15% of the equity securities of a second company
D. More than 50% of the equity securities of a second company

70. The equity method of accounting for an investment is used when a company purchases
A. More than 20% of the debt securities of a second company.
B. 100% of the debt securities of a second company.
C. 15% of the equity securities of a second company.
D. More than 20% of the equity securities of a second company.
71. Hedron Corp. invested cash in a 6-month certificate of deposit (CD) on November 1, 2014. If Hedron Corp.
has an accounting period that ends on December 31, 2014, when should Hedron recognize interest revenue from
the CD?
A. On December 31, 2014 only
B. On May 1, 2013 only
C. Both December 31, 2014 and May 31, 2013
D. On the date when its income tax return is filed

72. Tippi Corp. invested cash in a 9-month certificate of deposit (CD) on October 1, 2014. If Tippi has an
accounting period which ends on December 31, 2014, when would it most likely recognize interest revenue
from the CD?
A. On December 31, 2014 only
B. On July 1, 2013 only
C. Both Dec. 31, 2014 and July 1, 2013
D. On October 1, 2014

73. Wagner’s Bookstore acquires a 6% $12,000 certificate of deposit on September 1. The term of the CD is six
months. At that time, all principal and accrued interest will be paid in cash. Indicate the effect on the financial
statements at December 31.
A. Interest Receivable increases $240, Interest Revenue increases $240
B. Interest Receivable increases $360, Interest Revenue increases $360
C. Interest Receivable increases $480, Interest Revenue increases $480
D. Interest Receivable increases $720, Interest Revenue increases $720

74. What are the effects on the accounting equation from the purchase of a short-term investment?
A. Assets and stockholders’ equity decrease
B. No effects--assets increase and decrease by the same amount
C. Assets and liabilities decrease
D. Stockholders' equity decreases and liabilities increase

75. Meta Inc. pays $18,000 to buy stock in another company and an additional $350 in commissions. Three
months later, Meta sells the stock for $19,000. At the time of sale, Meta will recognize a:
A. A $650 loss
B. A $1,000 gain
C. A $350 loss
D. A $650 gain
76. When are consolidated financial statements prepared?
A. At the option of an investee company
B. At the option of an investor company
C. If one company owns more than 50% of another company
D. Only if one company owns 100% of another company

77. Significant influence of one company over another has been defined by the accounting profession as the
ownership of what minimum percent of the second company's stock?
A. 30%
B. 50%
C. 100%
D. 20%

78. On July 1, 2014, Tipper Corp. purchased $100,000 of 8% bonds at face value. Interest is paid annually on
June 30. If the accounting year for Tipper ends at December 31, 2014, what will be reported with respect to the
bonds on that date?
A. The carrying value of the bonds will be $108,000.
B. The cash received in interest will be $8,000.
C. Interest income in the amount of $4,000 will be accrued.
D. A loss on the bonds will be reported in the Other Income and Expense section of the 2014 income statement
until the entire amount of interest is paid on June 30, 2015.

79. On February 1, 2014, Shine Corp. pays $50,000 for shares of Cloud common stock and
another $1,000 in commissions. Assume that Shine sells the Cloud stock on May 20, 2014, for $53,000. In this
case, Shine recognizes
A. An increase in assets and stockholders' equity for $2,000.
B. An decrease in assets and an increase in stockholders' equity for $2,000.
C. An increase and decrease in assets by the same amount.
D. An increase in assets and stockholders' equity for $3,000.

80. Which of the following statements is true regarding dividend income?

A. Dividend income is accrued at year-end.
B. Dividend income is reported on the income statement.
C. Dividend income appears in the stockholders' equity section of the balance sheet.
D. Dividend income is recognized by companies that own debt securities.
81. The comparative balance sheets for Spring Co. for 2014 and 2013 indicate that accounts receivable
decreased during 2014. Spring uses the indirect method of preparing the operating activities section of its
statement of cash flows. How will the decrease in accounts receivable be reported on the statement of cash
flows?
A. It will be included in the amount of cash and cash equivalents at the end of 2014.
B. It will be deducted from net income in the operating activities section.
C. It will be added to net income in the operating activities section.
D. It will be reported as a cash outflow in the investing activities section.

82. The comparative balance sheets of Farmore Corp. for 2014 and 2013 indicate that short-term trade notes
receivable increased from $5,000 in 2013 to $75,000 in 2014. How will this change be reported on Farmore’s
statement of cash flows (Farmore uses the indirect method)?
A. It will be included in the amount of cash and cash equivalents at the end of 2014.
B. It will be reported as a deduction from net income in the operating activities section.
C. It will be reported as a cash outflow in the investing activities section.
D. It will be added to net income in the operating activities section.

83. What is the impact on the cash flow statement from an increase in notes receivable, assuming the indirect
method is used?
A. A decrease in the cash flow from operating activities
B. An increase in the cash flow from operating activities
C. An increase in the cash flow from financing activities
D. An increase in the cash flow from investing activities

84. What is the impact on the cash flow statement from a decrease in accounts receivable, assuming the indirect
method is used?
A. A decrease in the cash flow from operating activities
B. An increase in the cash flow from operating activities
C. An increase in the cash flow from financing activities
D. None. A decrease in accounts receivable has an impact only if the direct method is used

85. Which one of the following is an investing activity on the statement of cash flows?
A. Collection of accounts receivable
B. Purchase of long-term investments
C. Receipt of interest
D. Receipt of dividends
86. Darling Enterprises’ comparative balance sheets included accounts receivable of $220,300
at December 31, 2013, and $200,900 at December 31, 2014. Sales reported on Darling’s
2014 income statement amounted to $2,350,000. What is the amount of cash collections
that Darling will report in the Operating Activities category of its 2014 statement of
cash flows assuming that the direct method is used?
A. $2,369,400
B. $2,350,000
C. $2,771,200
D. $2,330,600

87. The reason the allowance method of recognizing bad debts is used is primarily because it recognizes the
maximum amount of write-off in each period.
True False

88. Bad Debts Expense is increased and Accounts Receivable is decreased at the end of the period to recognize
bad debts under the allowance method.
True False

89. The percentage of net credit sales approach for recognizing bad debts considers any existing balance in
Allowance for Doubtful Accounts.
True False

90. Selling on credit protects a company from the risk that some of its receivables will never be collected.
True False

91. Accounts receivable are shown on the balance sheet at their net realizable amount.
True False

92. The use of the allowance method is an attempt by accountants to match bad debts as an expense with the
revenue of the period in which a sale on credit takes place.
True False

93. One of the problems with the use of the allowance method to account for bad debts is that it often violates
the matching principle.
True False
94. Under the allowance method of accounting for bad debts, the company estimates the amount of bad debts
before those debts actually occur.
True False

95. Bad Debts Expense is a contra account that is used to reduce accounts receivable to its net realizable value.
True False

96. Because the allowance method results in better matching, accounting standards require its use rather than
the direct write-off method, unless bad debts are immaterial.
True False

97. An aging schedule typically categorizes the various accounts by the length of time each invoice is
outstanding.
True False

98. The accounts receivable turnover ratio is a measure of how well a company manages its receivables.
True False

99. The accounts receivable turnover ratio is computed by dividing net income by average accounts receivable.
True False

100. Typically, the lower the accounts receivable turnover ratio, the better.
True False

101. If Apple Company had sales during the year of $10,000,000, an average accounts receivable
of $2,000,000, and net income of $500,000, its accounts receivable turnover ratio would be 0.25.
True False

102. If accounts receivable turnover is faster, this means that fewer days are required to collect receivables.
True False
103. The accounts receivable turnover ratio is used to evaluate how well a company does in collecting its
accounts receivable.
True False

104. A high accounts receivable turnover ratio could mean that the company’s credit policies may be too
stringent.
True False

105. Twin Cities Corp. had sales during the year of $15,000,000 and an average accounts receivable of
$5,000,000. Its accounts receivable turnover ratio is 0.33 times.
True False

106. The maker of a note recognizes a note receivable on the balance sheet and interest revenue on its income
statement.
True False

107. The maker of a note recognizes a note payable on the balance sheet and interest expense on its income
statement.
True False

108. The payee of a note recognizes a note payable on the balance sheet and interest expense on its income
statement.
True False

109. The payee of a note recognizes a note receivable on the balance sheet and interest revenue on its income
statement.
True False

110. When a note is discounted at a bank, it is normally done with recourse.

True False
Other documents randomly have
different content
 The old cathedral of the city is a temple singularly impressive by simple
means—a sober Spanish-Gothic structure bathed in a perpetual gloom,
through which the stained windows show with a jewelled splendor almost
supernatural. The weirdness of the interior effect is farther intensified by the
dark pit of Santa Eulalia's shrine opening under the altar, and set with a row
of burning lamps, on which the darkness seems to hang like a cloak
depending from a chain of gold. The invariable rule in Spanish cathedrals is
that the choir should be placed in the central nave, like that at Westminster
Abbey, and elaborated into a complete enclosure by itself—which, although
it interferes with the total effect of the interior, is frequently very striking in
its lavish agglomeration of carved wood and stone, metal railings, gilding,
and similar details. It was in the peculiarly picturesque choir of this
cathedral of Santa Eulalia that the order of the Golden Fleece was once
convened by Charles V., and the panels over the stalls are blazoned with the
bearings of the various nations and nobles represented in that body. Being
discovered only after one has grown accustomed to the dark, these fading
glories of heraldry steal gradually upon the eye, as if through the obscuring
night of time. I found the ancient cloister, without, on the south-west side, a
delightful, shadowy, suggestive place: there, too, may be seen a fountain
surmounted by a small equestrian statue of St. George, which reminds one
of a fabulous story in Münchausen; for the tail of the horse is formed by a
jet of water flowing out of the body at the rear. Inside the church again
hangs, under the organ-loft, an enormous wooden and painted Saracen's
head—a species of relic not uncommon, I believe, in Catalonian temples. It
may be added here that the custom of the "historical giants" at Corpus
Christi is maintained in Barcelona as we had seen it at Burgos, and those
effigies are stowed away somewhere in the sacred precincts. There is a
curious mingling of the naïve and the sophisticated in the fact that some of
the giants, wearing female attire, have new dresses for each year, and
thereby set the fashions for the ensuing twelvemonth for all the womankind
of the city. And however advanced the urban society may be, with its trade,
its opera, its books, gilded cafés and superb clubs, the spirit of progress
does not spread very far into the country. When a piece of railroad was
built, not very long ago, opening up a new rural section in the
neighborhood, the peasants watched the advance of the locomotive along
the rails with profound interest. Finally, one old man asked, "But where is
the mule kept?—inside?"
 He was willing to admit that the engine worked finely, but no power
could convince him that it was possible for it to go by other impulsion than
that of a mule's legs.
Another relic of by-gone times is the cap universally worn in this region
by the longshoremen, the fishers, and the male portion of the lower orders
generally; for it is nothing less than the old Phrygian liberty cap, imported
hither by the Paul Pry Phœnicians ages ago. Woven in a single piece, it
appears at first sight to be a long, soft, commodious bag, tinted with
vermilion or violet or brown as the case may be. Into the aperture the native
inserts his head and then pulls the rest of the flapping contrivance down as
far as he pleases, letting the end float loose in the wind, or more commonly
bringing it round to the front, curling it over and tucking it in upon itself in
such a way as to make an overhanging protection for the eyes, and to give
the whole a look that recalls the top of an Oxford student's cap. With this
head-gear, and wearing sandals made of fine hempen cord tied by long
black tapes, the men presented a free, half barbarous and sufficiently
picturesque appearance. I don't know how long we might have continued to
roam the streets of Barcelona, listening to the uncouth patois of the locality,
in which French and Spanish words are so outlandishly mingled, nor how
long we should have clung to the remnants of architecture and history that
jutted seductively above the surface of the modern here and there, if it had
not been that cold necessity limited our time and propelled us relentlessly
northward. Even now I find that my pen is reluctant to leave the tracing of
those vanished scenes, and hesitates to write the last word as much as if it
were an enchanter's wand, instead of a plain, business-like little instrument.
With its usual fatuity the railroad obliged us to start so early that at the
first dusky gray streak of dawn we were dismally taking our coffee in the
patio of the hotel. The dueño was sleeping by sections on two hard chairs,
considerately screened from us by a clump of orange shrubs, and
murmuring now and then some direction to the half-invisible waiter floating
about in a dark arcade; but he roused himself, and woke up wholly for a
minute or two while perpetrating a final extortion. Otherwise the silence
was profound. It was the silence of the past, the unseen current of oblivion
that sets in and begins to eddy round the facts of to-day, in such a country,
the moment human activity is suspended or the reality of the present is at all
dimmed. Silence here leads at once to retrospection; differing in this from
the mute solitude of American places, which somehow always tingles with
anticipation. And the dueño, in overcharging us, became only the type of a
long line of historic plunderers that have infested the Peninsula from the
date of the Roman rule down to the incursion of Napoleon and the most
recent period. His little game was invested with all the dignity of history
and tradition. The sickly light of day above the court struggled feebly and
dividedly with the waning yellow of the candle-flame on our table.
"After all," said Velveteen, "I'm glad to be going, for this is no longer
Spain."
And yet, at the instant of leaving, we discovered that it was indeed
Spain, and a pang of regret followed those words.
As we issued from the hotel we saw, crossing the street in the increased
dawn-light, and striding toward the dépot, the two Civil Guards. It looked
as if we should be captured on the very threshold of liberty. The thought
lent wings to our haste.... Some hours afterward, when we were passing
through the tunnels of the Pyrenees, we congratulated ourselves on our
escape; and, indeed, as we looked back to the mountain-wall from France,
we could fancy we saw two specks on the summit which might have been
our pursuers. They were too late! Their own excess of mystery had baffled
them. They had dogged us every league of the way, and yet we had
traversed Spain without being detected as—what? I really don't know, but
I'm sure those Civil Guards must. If not, their military glare, their guns, and
their secrecy are the merest mockeries.
How softly the waves broke along the Mediterranean sands that
morning, close to the rails over which we were flying! Green and white, or
violet, and shimmered over by the crimson splendor of the illumined East,
they surged one after another upon the golden shore and spent themselves
like wasted treasure. There was something mournful in their movement—
something very sad in the presence of this beauty which I was never to see
again. Did I not hear mingled with the sparkling flash and murmur of those
waves a long-drawn "A-a-ay!"—the most pathetic of Spanish syllables,
which had thrown its shadow across the fervid little songs heard so often by
the way?

"Bird, little bird that wheelest

Through God's fair worlds in the sky"—
the strain came back again, with the memory of a low-tuned guitar; and the
waves went on, arriving and departing; and the land of our pilgrimage
steadily receded. The waves are breaking yet on that windless coast; but, for
us, Spain—brilliant, tawny, bright-vestured Spain, with all its ruins and
poetry, its desolation and beauty and gaudy semi-barbarism—has been rapt
away once more into the atmosphere of distance and of dreams!
 HINTS TO TRAVELLERS.
PAIN is by no means so difficult a
country to reach, nor so
inconvenient to travel in after one
has got there, as is generally
supposed. Doubtless the obstacles
which it presented to the tourist
until within a few years were great;
and much that is disagreeable still
remains to vex those who are
accustomed to the smoother ways,
and carefully-oiled machinery for
travel, of regions more civilized.
But the establishment of a system
of railroads, describing an outline
that passes through nearly all the
places which it is desirable to visit,
has supplied a means of transit
sufficient, safe, and passably
comfortable. The other
disadvantages formerly opposed to
the inquiring stranger are likewise
in process of diminution. In order to
make clear the exact state of things
likely to be encountered by those
who, having followed the present writer in his account of a rapid journey,
may determine to take a similar direction themselves, this chapter of
suggestion is added, which it is hoped will have value in the way of a
practical equipment for the voyage.
Patience.—The first requisite, it should be said, in one about to visit
Spain, is a reasonable amount of good-humored patience, with which to
meet discomforts and provoking delays. The customs of that country are not
to be reversed by fuming at them; anger will not aid the digestion which
finds itself annoyed by a peculiar cookery; and no amount of irritation will
suffice to make Spanish officials and keepers of hostelries one whit more
obliging than they are at present—their regard for the convenience of the
public being just about equal to that of the average American hotel clerk or
railroad employé.
Passports.—Next to patience may be placed a passport; though it differs
from the former article in being of no particular use. I observe that guide-
books lay stress upon the passport as something very important; and, no
doubt, it is gratifying to possess one. There is a subtle flattery in the
personal relation, approaching familiarity, which an instrument of this kind
seems to set up on the part of government toward the individual; there is a
charming unreality, moreover, in the description it gives of your personal
appearance and the color of your eyes, making you feel, when you read it,
as if you were a character in fiction. Following the rules, I procured a
passport and put it into a stout envelope, ready for much use and constant
wear; but all that it accomplished for me was to add a few ounces of weight
to my impedimenta. No one ever asked for it, and I doubt whether the
military police would have understood what it was, had they seen it. My
experience on first crossing the frontier taught me never to volunteer
useless information. Our trunks had been passed after a mere opening of the
lids and lifting of the trays, and an officer was listlessly examining the
contents of my shoulder-bag. Thinking that he was troubled by the
enigmatic nature of a few harmless opened letters which it contained, I said,
re-assuringly, as he was dropping them back into their place, "They are only
letters."
"Letters!" he repeated, with rekindled vigilance. And, taking up the
sheets again, of which he could not understand a word, he squandered
several minutes in gazing at them in an absurd pretence of profundity.
If I had insisted on unfurling my country's passport, I should probably
have been taken into custody at once, as a person innocent enough to
deserve thorough investigation. Nevertheless, a passport may be a good
thing to hold in reserve for possible contingencies. It is said also to be of
use, now and then, in securing admission to galleries and museums on days
or at hours when they are generally closed to the public; but of this I cannot
speak from experience.
 Custom-house.—We had no great difficulty with examinations by
custom-house officers, except at Barcelona, where we arrived about one
o'clock in the morning and had to undergo a scene excessively annoying at
the time, but comical enough in the retrospect. Being desirous to embark on
the hotel omnibus in search of quarters, we hastened to the baggage-room to
claim our trunks by the registry receipt given us at Valencia; but the
"carbineer" explained that we could not have them just then. After waiting a
little, we took out keys and politely proposed to open them for examination.
This, also, he declined. I then offered him a cigar, which he accepted in a
very gracious way, giving it a slight flourish and shake in his hand (after the
usual manner), to indicate his appreciation of the courtesy; but still he made
no motion to accommodate us in the matter we had most at heart. Some
agreeable young Scotchmen, who had joined our party, urged me to make
farther demonstrations, and I conferred with the omnibus-driver, who
explained that we must wait for some other parcels to be collected from the
train before anything could be done; accordingly, we waited. The other
parcels arrived; the policy of inaction continued. Meanwhile, several French
commercial travellers, who had journeyed hither by the same train in all the
splendor of a spurious parlor-car, chartered for their sole use, had proceeded
around the station, and now attacked the bolted doors at the front of the
baggage-room with furious poundings and loud bi-lingual ejaculations. But
even this had no effect. I therefore concluded that the object of the
"carbineer's" strategy was a bribe; and, for the first and only time in our
journey, I administered one. Getting him aside, I told him confidentially,
with all the animation proper to an entirely new idea, that we were anxious
to get our belongings examined and passed promptly, so as to secure a
resting-place some time before day, and that we should be greatly obliged if
he would assist us. At the same time I slipped two or three pesetas into his
hand, which he took with the same magnanimous tolerance he had shown
on receiving the cigar. This done, he once more relapsed into apathy. All
known resources had now been exhausted, and there was nothing to do but
wait. With dismay I stood by and saw my silver follow the cigar, swallowed
up in the abyss of official indifference that yawned before us; and to my
companions, who had just been envying me my slight knowledge of
Spanish, and admiring my tact, I became all at once a perfectly useless
object, a specimen of misguided imbecility—all owing to the dense
unresponsiveness of the inspector, whose incapacity to act assumed, by
contrast with my own fruitless energy, a resemblance to genius. The oaths
and poundings of the French battalion at the door went on gallantly all the
time, but were quite as ineffectual as my movement on the rear.
Finally, just when we were reduced to despair, the guard roused himself
from his meditations, rushed to the door, unbolted it to the impatient
assailants, and passed everything in the room without the slightest
examination.
The whole affair remains to this day an enigma; and, as such, one is
forced to accept every trouble of this kind in the Peninsula. But, as I have
said, matters went smoothly enough in other places. Every important town,
I believe, collects its imposts even on articles brought into market from the
surrounding country; and at Seville we paid the hotel interpreter twenty
cents as the nominal duty on our personal belongings. I have not the
slightest doubt that this sum went to swell his own private revenue; at all
events, no such tariff was insisted upon, or even suggested, elsewhere. The
only rule that can be given is to await the action of customs officials
without heat, and, while avoiding undue eagerness to show that you carry
nothing dutiable, hold yourself in readiness to unlock and exhibit whatever
you have. In case a fine should be exacted, ask for a receipt for the amount;
and, if it seems to be excessive, the American or British consul or
commercial agent may afterward be appealed to.
Extra Baggage.—One point of importance in this connection is
generally overlooked. Only about sixty pounds' weight of luggage is
allowed to each traveller; all trunks are carefully weighed at every station of
departure, and every pound over the above amount is charged for. Hence,
unless a light trunk is selected, and the quantity of personal effects carefully
reduced to the least that is practicable, the expense of a tour in Spain will be
appreciably increased by the item of extra baggage alone. Baggage of all
kinds is registered, and a receipt given by which it may be identified at the
point of destination. It is important, however, to get to the station at least
half an hour before the time for leaving, since this process of weighing and
registering, like that of selling or stamping tickets, is conducted with
extreme deliberation, and cannot be hastened in any way. On diligence
routes the allowance for baggage is only forty-four pounds (twenty
kilograms). A good precaution, in order to guard against unfair weighing, is
to get one's trunk or trunks properly weighed before starting, and keep a
memorandum of the result.
 Tickets, etc.—It is unadvisable to travel in any but first-class carriages on
the Spanish railroads; and the fare for these is somewhat high. But a very
great saving may be made, if the journey be begun from Paris, by
purchasing billets circulaires (circular or round-trip tickets), which—with a
limitation of two months, as to time—enable the tourist to go from Paris
either to San Sebastian, on the Bay of Biscay, or Barcelona, on the
Mediterranean, and from either of those points to take in succession all the
cities and towns which it is worth while to visit. A ticket of this kind costs
only about ninety dollars, whereas the usual fare from Paris to Madrid alone
is nearly or quite forty dollars. The billets circulaires may be obtained at a
certain central ticket-office in the Rue St. Honoré, at Paris, to which the
inquirer at either of the great Southern railroads—that is, the Paris-Lyons
and the Orleans lines—will be directed. The list of places at which one is
permitted to stop, on this round-trip system, is very extensive, and a coupon
for each part of the route is provided. It must be observed, however, that
when once the trip is begun the holder cannot return upon his traces, unless
a coupon for that purpose be included, without paying the regular fare. He
must continue in the general direction taken at the start—entering Spain at
one of its northern corners, and coming out at the opposite northern corner,
after having described a sort of elliptical course through the various points
to be visited. And this is, in fact, the most convenient course to take. It is
also prescribed that at the first frontier station, and at every station from
which the holder afterward starts, he shall show the ticket and have it
stamped. Occasionally, conductors on the trains displayed a tendency to
make us pay something additional; but this was merely an attempt at
imposition, and we always refused to comply. Should the holder of one of
these tickets have a similar experience, and be unable to make the
conductor comprehend, the best thing to do is quietly to persist in not
paying, and, if necessary, have the proper explanation made at the end of
the day's trip.
Journeys by steamer are not included in this arrangement; but we got our
steamer tickets at Malaga remarkably cheap, and in the following manner:
Two boats of rival lines were to start in the same direction on the same day,
and the interpreter, or valet de place, attached to our fonda, volunteered to
take advantage of this circumstance by playing one company off against the
other, and thus beating them down from the regular price. So he summoned
a dim-eyed and dilapidated man, whilom of the mariners' calling, to act as
an intermediary. This personage was to go to the office of the boat on which
we wanted to embark, and tell them that we thought of sailing by the other
line (which had, in fact, been the case), but that if we could obtain passage
at a price that he named, we would take their steamer; in short, that here
was a fine chance of capturing two passengers from the opposition. The
sum which we handed to our dim-eyed emissary was seventy-five francs;
but, while he was absent upon his errand of diplomacy, the interpreter
figured out that we ought to have given him eighteen more, and we quite
commiserated the poor negotiator for having gone off with an insufficient
supply of cash. Imagine our astonishment when he returned and, instead of
asking for the additional amount which we had counted out all ready for
him, laid before us a shining gold piece of twenty-five francs which he had
not expended! Deciding to improve upon his instructions, he had paid only
fifty francs for the two passages. We certainly were amazed, but the
interpreter was still more so; for he had evidently expected his colleague to
say nothing about having saved the twenty-five francs, but to pocket that
and eighteen besides for their joint credit (or discredit) account. He
controlled his emotions by a heroic effort; but the complicated play of
stupefaction at his agent's honesty, of bitter chagrin at the loss involved, and
of pretended delight at our remarkable success, was highly interesting to
witness. I have always regretted that some old Italian medallist could not
have been at hand to mould the exquisite conflict of expression which his
face presented at that moment, and render it permanent in a bronze bass-
relief. As it was, we gave each man a bonus of five francs, and then had
paid for our tickets only about half the established rate.
Personal Safety.—Risk of bodily peril from the attacks of bandits, on the
accustomed lines of travel in Spain, need no longer be feared. The
formidable pillagers who once gathered toll along all the highways and by-
ways have been suppressed by the Civil Guards, or military police, a very
trustworthy and thorough organization, which really seems to be the most
(and is, perhaps, the sole) efficient thing about the government of the
kingdom. Of these Guards there are now twenty thousand foot and five
thousand horse distributed throughout the country, keeping it constantly
under patrol, in companies, squads and pairs, never appearing singly; and
where there are only two of them, they walk twelve paces apart on lonely
roads, to avoid simultaneous surprise. They are armed with rifles, swords,
and revolvers, and are drawn from the pick of the royal army. Some time
since there occurred a case in which two of these men murdered a traveller
in a solitary place for the sake of a few thousand francs he was known to
have with him; but the crime was witnessed by a shepherd lad in
concealment, and they were swiftly brought to trial and executed. This
instance is so exceptional as to make it almost an injustice even to mention
it; for, as a rule, perfect dependence may be placed on the Guards, who are
governed by military law and possess a great esprit de corps. A strong
group of them is posted in every city; at every railroad station, no matter
how small, there are two members of the force on duty, and two more
usually accompany each train. The result of all these precautions is that one
may take his seat in a Spanish railroad-carriage absolutely with less fear of
robbery or violence than he might reasonably feel in England or America.
The only instance of banditti pillaging a railroad-train that is known to have
occurred while I was in Spain, was that of the James brothers in Missouri,
whose outrages upon travellers, in our peaceful and fortunate Republic,
were reported to us by cable, while we were struggling through the
imaginary perils of a perfect police system in a country that knows not the
subtleties of American institutions. And, while we were thus proceeding
upon our way, an atrocious murder was committed in a carriage of the
London and Brighton Railway, which was not the first of its kind to set the
English public shivering with dread and horror.
Even the diligence now appears to be as safe as the rail-carriage. But it
should be clearly understood that, when one goes off the beaten track and
attempts horseback journeys, he exposes himself to quite other conditions,
which it is absurd to expect the police to control. An acquaintance tells me
that he has made excursions of some length in the saddle, in Spain, meeting
nothing but courtesy and good-will; but he took care to have his pistol-
holsters well filled and in plain sight. To travel on horseback without an
armed and trusty native guide (who should be well paid, and treated with
tact and cordiality) is certainly not the most prudent thing that can be done;
but solitary pedestrianism is mere foolhardiness. A young French journalist
of promise, known to be of good habits, had been loitering alone about
Pamplona a short time before the date of my trip, and was one morning
found murdered outside of the walls. While I was in the South, too, as I
afterward learned, an Englishman, who was concluding a brief foot-tour in
the North, attempted to make his way in the evening from San Sebastian to
Irun, on the frontier: he was captured by bandits, kept imprisoned for a
week in a lonely hut, and doubtless narrowly missed coming to his death.
His own account of his escape gives a vivid idea of the treatment that may
be expected from the rural population by anybody who gets into a similar
predicament.
"I resolved," he says, "to strive for liberty. Having worked out a stone,
which I found rather loose in the wall near me, and having taken advantage
of the darkness of my corner, I gnawed asunder the cord that bound me. I
made for the door, which opened into the other apartment, and there being
but one guard left over me—the others being off on some expedition—I
watched for an opportunity. Presently it was afforded me. As the fellow sat
with his back toward me, resting his head upon his hands, I stole forward,
holding my stone in readiness, and with one blow laid him on the floor.
Then, snatching up a knife from the table, I ran out, and after wandering
among the mountains most of the night found myself at daybreak on the
high-way, my feet cut with the stones and my strength gone. I fainted. On
coming round I attempted in vain to rise, when, two men coming along with
a bullock-cart, I asked for help. All they did was to prod me with their
goads and march on. The laborers were now returning to their work in the
fields, and seeing my attempt to regain my feet, several of them pelted me
with clods. I had little strength left, but at last I managed to get on my feet,
and having rested a while to regain my strength, I staggered along to the
town and waited upon the English vice-consul, who kindly provided me
with food and clothes, after which I accompanied him before the governor
of the province, to make my statement." The Spanish Government do not
acknowledge responsibility for proceedings of this kind on the part of their
people; hence it is doubtful whether in such a case the victim, after all his
peril and suffering, can even recover the value of what has been stolen from
him. But it is perfectly, easy to keep out of the way of such adventures.
In the Hotel de los Siete Suelos, at Granada, it is true that the night-
porter used to strap around his meagre waist, when he went on duty, a great
swashbuckler's sword, as if some bloody nocturnal incursion were
impending. But whatever the danger was that threatened, it never befell: the
door of the hotel always remained wide open, and our bellicose porter
regularly went to sleep soundly on a bench beside it, with his weapon
dangling ingloriously over his legs. No one ever seemed to think of using
keys for their hotel rooms except in Madrid; and so far as any likelihood of
theft was concerned, this confidence seemed to be well justified. Many
articles that might have roused the cupidity of unambitious thieves, and
could easily have been taken, were left by my companion and myself lying
about our unlocked apartments, but we sustained no loss.
Language.—One cannot travel to the best advantage in Spain without
having at least a moderate knowledge of French; or, still better, of Spanish.
Railroad employés, customs officers, guards, and inn-keepers there, as a
rule, understand only their native tongue. Now and then one will be found
who has command of a very few French words; but this is quite the
exception, and even when it occurs, is not of much use. At the hotels in all
places frequented by foreigners there are interpreters, who conduct
transactions between traveller and landlord, and act as guides to places of
public interest. For services of this kind they must be paid seven or eight
francs a day, certainly not more, and in the smaller towns less will suffice.
These interpreters always speak a little French; but their English is a
decidedly variable quantity. Of course, people constantly make their way
through the kingdom on the resources of English alone; but it is obvious
that in so doing they must miss a great many opportunities for curious or
instructive observation; and even in viewing the regulation sights the want
of an easy medium of communication will often cause interesting details to
be omitted. The possibility of employing a courier for the whole journey
remains open; but that is a very expensive expedient, and greatly hampers
one's freedom. Enough Spanish for the ordinary needs of the way can be
learned in a month's study, by any one who has an aptitude for languages.
Italian will by no means take the place of it, although some acquaintance
with that language may facilitate the study of Spanish; the fact being kept in
mind, however, that the guttural character of Spanish is quite alien to the
genius of Italian speech, and comes more naturally to one who knows
German. If the tourist have time enough at his disposal, it is well to take
quarters somewhere in a casa de huespedes, or boarding-house, for two or
three weeks, in order to become familiar with the vernacular.
Manners.—There is a superstition that, if you will only keep taking off
your hat and presenting complimentary cigars, you will meet with marvels
of courteous response, and accomplish nearly everything you want to, in
Spain. But the voyager who relies implicitly on this attractive theory will
often suffer disappointment. It will do no harm for him to cool his brow by
a free indulgence in cap-doffing; and to make presents of the wretched
government cigars commonly in use will be found a pleasanter task than
smoking them. In fact, a failure to observe these solemn ceremonies places
him in the position of a churlish and disfavored person. But, on the other
hand, polite attentions of this kind are often enough met by a lethargic
dignity and inertia that are far from gratifying. Under such circumstances,
let the tourist remember and apply that prerequisite which I began with
mentioning—good-humored patience. I found my companions by the rail or
at tables d'hóte sometimes considerate and agreeable, at others quite the
reverse, and disposed to ignore the existence of foreigners as something
beneath notice. I remember once, when Velveteen and I, obliged to change
cars, had barely time, before the train was to move again, to spring into a
compartment pointed out by the conductor, we found there a well-dressed
but gross Spaniard, of the wealthy or noble class, who had had the section
marked reservado, and the curtains carefully drawn. He sprang up from his
nap with a snort, and glared angrily at the intruders, then burst into a storm
of rage and expostulation, most of which he discharged out of window at
the conductor: but, finding that he could get no satisfaction in that way, he
subsided into sullen disdain, paying no attention to my "Buenas dias"
("Good-day"), and making his dissatisfaction prominent by impatient
gestures and mutterings from time to time. Owing to the cost of baggage
transport, too, the natives generally carry a large number of bundles, bags,
and miniature trunks in the first-class as well as other carriages—thus
avoiding any fee—so that it is often difficult to find a place for packages, or
to pass in and out; and those who thus usurp the room are apt to look with
cynical indifference at the perplexities of the latest comer, whom they leave
to shift for himself as well as he can. Nevertheless, it is an almost universal
custom that any one who produces a lunch during the ride, offers it to all the
chance company in the compartment before partaking of it himself. It is a
point of politeness not to accept such an invitation, but it must be extended
just the same as if this were not the case. In one respect the Spaniards are
extremely polite—that is, in showing strangers the way from point to point.
Frequently, the first man of whom you inquire how to get back to your
hotel, or elsewhere, will insist upon accompanying you the whole distance,
in order to make sure that you do not go wrong; and this although it may lie
entirely out of his own direction. Such a favor becomes a very important
and desirable one in the tortuous streets of most Spanish towns.
Among themselves the rule is that all ranks and classes should treat each
other with respect, meeting on terms of a grave but not familiar equality:
hence they expect a similar mode of address from strangers. When all the
conditions are fulfilled, their courtesy is of the magnificent order—it is
serious, composed, and dignified. Each individual seems to be living on a
pedestal; he bows, or makes a flowing gesture, and you get an exact idea
what it would be like to have the Apollo Belvedere receive you as a host, or
a Jupiter Tonans give you an amicable salutation.
As in America, however, it is usually not easy to get information from
those who are especially hired or appointed to give it. The personal service
of the railroads, with rare exceptions, is ungracious and careless. One must
be sure to ask about all the details he wants to know, for these are seldom
volunteered. There is a main office (called Despacho Central) in each city,
where you may buy tickets, order an omnibus for the station, make
inquiries, etc. At the one in Toledo I presented our circular tickets for
stamping, on departure, and asked several questions about the train, which
showed the agent plainly what line we were going to take. When we
reached Castillejo, I found that, in spite of all this, he had allowed us to take
a road on which the tickets he had stamped were not valid, and we were
forced to pay the whole fare. Neither will conductors be at the pains to shut
the doors on the sides of the cars; passengers must do this for themselves. I
had travelled all night in a compartment, and in the morning, wishing to
look out, I leaned against the door, and it instantly flew open. As it was on
the off-side when I got in, it was at that time already closed; but I now
discovered that the handle had not even been turned to secure it. The
superficial way in which people do things over there is seen in the curious
little fact that, from the time of leaving France until that of our return, we
could nowhere get the backs of our boots blacked, though repeatedly
insisting on it; the national belief being that trousers conceal that part of the
shoe, and labor given to improving its appearance would therefore be
thrown away.
The demand for fees is in general not so systematic or impudent as in
England; but when one intends to stay more than a day in a place, better
attendance will be obtained by bestowing a present of a franc or two,
although service is included in the regular daily rate of the hotel. Finally,
the Spaniard with whom one comes most in contact as a tourist is peculiarly
averse to being scolded; so that, whatever the provocation, it is better to
deal with him softly.
 Hotels, Diet, etc.—The Spanish hotels are conducted on the American
plan; so much a day being paid for room, fare, light, heat, and service. This
sum ranges commonly from $1 50 to $2 00 a head, except where the very
best rooms are supplied. The foreigner, of course, pays a good deal more
than the native, but it is impossible for him to avoid that. Sometimes coffee
after dinner is included in this price, but coffee after the mid-day breakfast
is charged as an extra; and so are all wines except the ordinary red or white
Val de Peñas, which are supplied with both meals. Nothing is furnished
before the breakfast hour excepting a cup of chocolate, some bread, and,
possibly, butter. One should always see his rooms before engaging them,
and also be particular to ask whether the price named includes everything,
otherwise additional items will be foisted upon him when the bill is settled.
Confusion in the account may be avoided by paying for all extras at the
moment of obtaining them.
Those who are unaccustomed to the light provend furnished for the
morning will do well to carry a stock of beef-extract, or something of the
kind. Cow's milk is difficult to get, and such a thing as a boiled egg with the
chocolate is well-nigh unheard of. The national beverage is the safest: warm
chocolate, not very sweet, and so thick that it will almost hold the spoon
upright. Coffee in the morning does not have the same nutritive force;
indeed, quite otherwise than in France and Germany, it appears to exert in
this climate an injurious effect if drunk early in the day—at least, a
comparison of notes shows it to be so in summer. Rather more attention
should be given to diet in Spain than in the countries above named, or in
England and Italy, owing to peculiarities of the climate and the cookery.
Whoever has not a hardy digestion runs some danger of disturbance from
the all but universal use of olive-oil in cooking; but, with this exception, the
tendency is more and more toward the adoption of a French cuisine in the
best hotels of the larger cities, and various good, palatable dishes are to be
had in them. The native wines are unadulterated, but strong and heavy.
Owing to something in their composition, or to the unpleasant taste
imparted by the pig-skins, they are to some persons almost poisonous; so
that a degree of caution is necessary in using them. Water has the reputation
of being especially pure in all parts of the kingdom, and of exercising a
beneficial influence on some forms of malady. It certainly is delicious to
drink.
 There is much greater cleanliness in the hotels, taking them all in all,
than I had expected; but the want of proper sanitary provision, omitting the
solitary case of the Fonda Suizo at Cordova, where everything was perfect
in this respect, leads to a state of things which may be described in a word
as Oriental—that is, barbarous in the extreme, and scarcely endurable. On
this point professional guide-writers are strangely silent. A wise precaution
is to carry disinfectants. A small medicine-case, by-the-way, might with
advantage be included in the equipment proper for travel in the Peninsula.
We touched the nadir of dirt and unsavoriness, as you may say, in our
first night at the Fonda del Norte, in Burgos; and there the maid who
ushered me to my room warned me, as she retreated, to be careful about
keeping the doors of the anteroom closed because, as she said, "There are
many rats, and if the doors are open they run in here." But luckily the rest of
our experience was an agreeable decline from this early climax. There is
another hotel at Burgos, the Raffaele, which, as we learned too late, is—in
complete contradiction of the guide-books—clean and pleasant. On the
practical side, that voyager will achieve success who plans his route in
Spain so as to evade the Fonda del Norte at Burgos, which is the stronghold
of dirt, and the Hotel de Paris at Madrid, which takes the palm for extortion.
Naturally, in exploring minor towns or villages, one must be prepared to
face a good deal of discomfort, since he must seek shelter at a posada or
venta, where donkeys and other domestic beasts are kept under one roof
with the wayfarer, and perhaps in close proximity to his bed and board. But
among the inns of modern type he will get on fairly well without having to
call out any very great fortitude.
Expense of Travel.—From what has been said about circular tickets and
hotel prices, some notion can be formed as to the general cost of a Spanish
expedition. Housing and transportation should not be reckoned at less than
six dollars a day; and allowance must next be made for guides, carriages,
admission fees, and so on. Altogether, ten dollars a day may be considered
sufficient to cover the strictly necessary outlay, if the journey be conducted
in a comfortable manner; but it is safer to assume one hundred dollars a
week as the probable expense for one person, and this will leave a margin
for the purchase of characteristic articles here and there—a piece of lace, a
little pottery, knives, cheap fans, and so on. This estimate is made on the
basis of first-class places en route, and of stops at the best hotels. It could
be materially reduced by choosing second-class hotels, which is by no
means advisable when ladies are of the party; and, even with the better
accommodation, if small rooms be selected and a careful economy
exercised in other directions, sixty dollars a week might be made to do. To
dispense with the aid of the local guides is no saving, if the design be to
move rapidly; because, without such assistance, more time has to be spent
in getting at a given number of objects.
Mail-service, Telegrams, Books, etc.—The mails are conveyed with
promptness and safety, it appears; although at Malaga I observed a large
padlocked and green-painted chest with a narrow aperture in it, lying on the
sidewalk in no particular custody, and learned that it was a convenient
movable post-office. Furthermore, it is bewildering to find, after painfully
travelling to the genuine post-office (the Corréo), that you cannot buy any
stamps there. These are kept on sale only at the shops of tobacconists,
whose trade likewise makes them agents of the governmental monopoly in
cigars, cigarettes, etc. The tobacconists' stores bear the sign Estanco (stamp-
shop); and, after one is accustomed to the plan, it becomes really more
convenient to obtain one's postage from them. To weigh large envelopes or
packages, however, the sender must resort to the Corréo. International
postal cards may be had, which are good between Spain and France, and
other rates are not high. Those who intend to pass rapidly from point to
point will do well to have all correspondence directed to the care of the
American consul or vice-consul—or, if in Madrid, to the legation there.
There is no difficulty about letters addressed in English, provided the
writing be plain. At the first city which he touches the tourist should
ascertain from the representative of his nationality the names of all
representatives in the other places he expects to go to, so that he can
forward the precise address for each place, and himself be informed just
where to apply for letters or counsel. In cases where there is no time to take
these measures, the plan may be followed of having letters addressed poste
restante at the various points; but they must then be called for at the post-
office, and at each town orders should be left with the postmaster to forward
to some farther objective point any mail-matter expected at that town, but
not received there. In requesting any service of this kind from consuls, do
not forget to leave with them a proper amount of postage.
Telegrams may be sent from all large places, in English, at rates about
the same as those which prevail elsewhere; but if it is intended to send
many messages by wire, a simple code ought to be arranged with
correspondents beforehand, to save expense. Telegrams have to be written
very carefully, too; I attempted to send one from Granada, but made a slight
correction in one word—a fact which caused it to be brought all the way
back from the city to my hotel on the Alhambra hill, with an imperative
request that it should be rewritten and returned free from the least scratch or
blot.
Whatever books you may wish to consult on the journey should be
provided at the very start, in America, London, or Paris: ten to one you will
not find them in Spain. It is pleasant, for example, to refer on the spot to an
English version of "Don Quixote," or the French "Gil Blas;" or Prescott's
"Ferdinand and Isabella," and the "Columbus," the "Conquest of Granada,"
and "Tales of the Alhambra," by Irving. Théophile Gautier's "Voyage en
Espagne" is another very delightful hand-mirror in which to see your own
observations reflected. But none of these are obtainable except, possibly, in
Madrid and Barcelona; and even there it is not certain that they will be
found. These two cities are the head-quarters, however, for such Spanish
books as may be required.
Bankers and Money.—Little need be said on this point, beyond
suggesting the usual circular letter of credit, except to forewarn all persons
concerned that they will be charged and must submit to very heavy
commissions and exchange at the houses where their letters entitle them to
draw. Another particular which it is essential to note is the uncertain
currency of certain silver coinage in Spain, and the prevalence of
counterfeit pieces. Strangers must fight shy of any kind of peseta
(equivalent to a franc) except the recent and regulation ones, though there
are many dating from earlier reigns than Alfonso's, which will pass
anywhere. The small money of one province frequently will not be received
in another; and it happened to me to preserve with great care a Barcelona
peseta, which I found unavailable everywhere else, and had accepted by an
oversight in Sevilla, in the confident hope that I could get rid of it at
Barcelona itself; but I discovered that that was exactly the place where they
treated it with the most contempt. Hence it is best, before leaving one
province for another, to convert your change into gold pieces of twenty-five
pesetas worth, or into silver dollars (which are called duros), worth five
pesetas each.
Here, however, let it be noted that the one infallible course to prevent
deception is to ring on some solid surface of wood or stone every gold or
silver coin you receive at the hotel, the banker's, or anywhere else. If it give
a flat sound, no matter what its real value may be, great trouble will be had
in passing it; hence, you must in that case refuse to take it. For example, a
five-dollar piece was given me which failed to yield the true sound; and
though it was perfectly good, having merely become cracked, I could do
nothing with it, even at the Madrid banker's; finally getting its value in
silver, by a mere chance, from a professional money-changer of more than
common enlightenment.
Never give a gold piece to a waiter or any one else to be changed, unless
the transaction is effected under your own eye; for, if he carries the coin
away out of your sight, a substitution will very likely be made, and you
cannot then get rid of the uncurrent money which will be forced upon you.
The precaution of ringing or sounding money, on receipt, is so general that
no one need feel any hesitation at practising it, however it may seem to
reflect upon the person who has proffered the coin. Spanish gold pieces in
small quantity may with advantage be bought in Paris. On the other hand, it
is well to carry more or less Napoleons with you, because French gold is
trusted, and passes with slight discount. The traveller should be provided
with both kinds. Always and persistently refuse Spanish paper.
Buying Bric-à-brac, Lace, etc.—Those who wish to purchase
characteristic products of the country, ancient or modern, need not fear that
opportunity will be wanting; but the most obvious means are not always the
best. The interpreters or guides attached to hotels are in most places only
too anxious to aid in this sort of enterprise; but it is because they wish to
dispose of some private stock of their own, for which they will surely
demand double price. By courteous but decided treatment they may be led
to make most astonishing reductions from their first demand; and this
channel is accordingly, if properly handled, often as good as any other.
Guides in Cordova will offer an assortment of old hand-made lace, and
introduce you to the silversmiths who there manufacture a peculiarly
effective sort of filigree in ear-rings, shawl-pins, brooches, and other forms.
Cordova is the best place in which to get this kind of ware; but if lace be the
object sought, Sevilla or Barcelona is a much more advantageous market.
Machine-made lace, which is now the favorite kind among Spanish ladies,
and has been brought to a high degree of delicacy, can be obtained in the
greatest variety and on the best terms at Barcelona, where it is made. Many
foreigners, however, prefer the hand-made kind; and these should explore
Sevilla in search of what they wish, for they can there get it at reasonable
prices. In this connection it is to be premised that the assistance of some
personal acquaintance among the Spaniards themselves, if it can be had,
will always effect a considerable saving; and, when time can be allowed,
the best way always is to make inquiry and prowl around among the stores
for one's self. There are few professed antiquarian and bric-à-brac
salesrooms out of Madrid; but one can often pick up what he wants in out-
of-the-way places. Perhaps the best towns in which to buy the peculiar gay-
colored and ball-fringed mantas, or mantles of the country, and the equally
curious alforjas used by the peasantry, are Granada and Valencia. In Toledo
there is a very peculiar and effective sort of black-and-gray felt blanket,
with brilliant embroideries; that city, like the two just mentioned, being a
centre of textile industry. The purchase of costumes in actual use, from the
peasants themselves, which is something that artists may find useful, can be
accomplished after due bargaining, and by the intervention of the
professional interpreter.
The pottery and porcelain of Spain exhibit a great variety of beautiful
shapes, many of them doubtless Moorish in their origin; and some kinds are
invested with a bold, peculiar coloring, dashed on somewhat in the Limoges
style, but very characteristic of the climate and landscape in which they are
produced. The abundance of unusual and graceful forms constantly suggests
the idea of making a collection. I shall not attempt to specify the localities
most favorable for the carrying out of this idea; because, so far as my own
observation went, there seemed to be material worth investigating almost
everywhere. The common unglazed bottles and jars made and used by the
peasantry in the South, however, are especially attractive, and are met with
only in that part of the country. They are likewise nearly as cheap as the
substance from which they are made. At Granada, too, there is
manufactured a heavy blue-and-white glazed ware, turned with refined and
simple contours, of honest elegance. Formerly barbers' basins moulded on
the Spanish plan—that is, with a curved piece cut out at one side—were
made of porcelain; and these may still sometimes be picked up in Madrid
junk-shops or antiquarian lairs. They are not always good specimens of
decorative art, but they are curious and effective. Part of an extensive
collection I saw, which had recently been made by an American gentleman;
and I could imagine that, when hung upon the wall by his distant fireside
across the Atlantic, they would form an interesting series of trophies—a
row of ceramic scalps, one might say, marking the fate of so many
vanquished dealers.
Old furniture, heavy with carving or marvellously inlaid according to
traditions of the Moors—monumental pieces, such as were to be seen in the
loan collection of Spanish Art at the South Kensington in 1881, and are
sparsely imported into the United States—offers larger prizes to those who
search and pay. Many relics of ancient costume, dating from the period of
courtly splendor; rich fabrics; embroideries; sacerdotal robes and disused
altar-cloths; and occasional precious metal-work, may farther be unearthed
in the bric-à-brac shops. With due care such objects will often be obtained
at moderate cost. But it is to be remembered that the price paid on the spot
forms only one item. Transportation to the final shipping-point and the
ocean freightage are very high; amounting in the case of cheap articles to
far more than the original outlay for their purchase.
Seasons for Travel.—A question of very great moment is, what time of
year should be chosen for a sojourn in Spain? The answer to it depends
entirely upon the organization of the person asking, and his object in going.
For a simple trip in search of novelty, the voyager being of good
constitution, it makes little difference. From the first of June until the first
of October the heat, in almost any spot south of the Pyrenees, will be found
severe. From the first of October until the first of June, severe, cold,
treacherous changing winds, snow, and ice will be encountered, save in a
few favored localities hereinafter to be named, under the head of "Climate
for Health." Of the two extremes, summer is perhaps to be preferred;
because the voyager at that time knows precisely what he has got to prepare
for and can meet it, whereas winter is a more variable emergency. A person
of good constitution, understanding how to take care of himself in either
case, and with an eye to local habits as adapted to the season, may go at any
time. Autumn and spring, however, are obviously the ideal seasons for a
visit. From a comparison of authorities, and from my own observation of a
part of the summer, I should advise going during the period from October 1
to December 1, or from April 1 to June 1. A tour involving more than two
months' time, of course, must pass these limits. For hardy and judicious
travellers there is no objection to a sojourn including June and July;
although it must be said that sight-seeing at the South during these months
is more in the nature of endurance than of recreation. I encountered no
serious local fever or other ailment due to hot weather, excepting a kind of
cholera referred to in one of the preceding chapters, called el minuto (the
minute), at Sevilla. By beginning a trip at the southern end of the Peninsula
and gradually working along northward toward France, four months from
March 1 or April 1 could be utilized without any unusual discomfort.
Routes.—The topic just discussed necessarily has a good deal to do with
the selection of a route, which, from the position of the country, must be
made to begin from the North or from the South.
Let us notice, first, the general lines of approach from different quarters.
From New York direct, for example, one may sail for Cadiz in steamers
of the Anchor and Guion lines, or in the Florio (Spanish) steamers, which
last I have heard spoken of in favorable terms by authority presumably
good. From London there are two lines of steamers: one, Messrs. Hall's,
leaving weekly for Lisbon, Gibraltar, Malaga, and Cadiz; the other, Messrs.
MacAndrew's, leaving London three times a week for Bilbao and the
principal ports on the Mediterranean. For any one wishing to visit Spain
alone, these form the cheapest and nearest means of reaching the country.
To go by steamer from London is, however, very obviously a slower way
than to take the rail from the English capital to Paris and thence to the
frontier, either at Irun and San Sebastian, or at Barcelona by way of
Marseilles and Perpignan. So that, where speed alone is the object, one may
take a fast steamer from New York to Liverpool, use the rail thence to
London, and arrive in Burgos, for instance, about fifty hours after leaving
London. The through train from Paris for Spain leaves in the evening.
Voyagers from the East and Italy, designing to pass through Spain on their
return westward, can embark on the Peninsular and Oriental steamers, or
those of the Messageries Imperiales.
When one passes through France, on the way, it is possible to buy a
Continental railroad guide, which gives all the trains in Spain and France,
and the connection of one system with the other across the boundary. This is
to be recommended as an exceedingly useful document.
It may as well be remarked here that the information ordinarily given in
books about the coasting steamers from one port to another along the
Mediterranean coast of Spain is as untrustworthy as it is vague. The precise
date of departure from any given town on the coast for the other ports to the
north-east or south-west is not very easy to ascertain, except in the town
itself. One or another steamer, however, is pretty sure to sail from Cadiz,
Malaga, Valencia, and Barcelona two or three times a week; so that one can
scarcely fail of what the Germans call an "opportunity." There is
undoubtedly a difference in the various lines, as regards comfort and
swiftness of progress; but it is not true, as the guide-books assert, that the
French steamers alone are good, and that the Spanish are dirty and
comfortless. We personally inspected two boats in the harbor of Malaga
before making choice; one was French and the other Spanish, and we found
the latter much the more commodious and cleanly. But, then, it is possible
that some other Spanish line than the one we selected may be inferior to
some still other French line which we did not see. Everybody can satisfy
himself, by simply viewing whatever steamers happen to be on hand for the
trip, before engaging passage. The accommodations on all of them seem to
be of a kind that would not be tolerated for a day in America; but they
compare well with those of the best boats on the English Channel, being
fairly on a level with the incomplete civilization of Europe in respect of
convenience, privacy, and hygiene. The cabins become close and
unwholesome at night, and few staterooms are provided. These last are built
to receive from four to six persons, who may be total strangers to each
other; hence, any one who wishes to be independent of chance comers must
betake himself to the deck at night, or else make special arrangements to
secure an entire room before starting.
Again, on the railroads, many journeys have to be made at night; and it
is seldom that one can secure a sleeping-coach. On much-travelled lines
these are usually bespoken a week in advance. Failing to get the wagon-lit,
as the sleeping-car is called, after the French fashion, one may sometimes
engage a berlina, which is simply the coupé or end compartment of a car.
This, being made to seat three persons instead of six, is allowed to be
reserved. It costs about two dollars for a distance of one hundred miles.
The route to be followed in any particular case has, in the nature of
things, to be determined by the purpose and circumstances of the tourist.
One may make a geological and mineralogical tour, inspecting the
mountains and the mines of Spain, and find his hands tolerably full at that;
or, one may wend his way to the Peninsula solely to study the achievements
of the former national schools of painting there, in which case Sevilla and
the picture-gallery at Madrid will be his only objective points—the latter
chief and almost inexhaustible. The architectural treasures of Spain
constitute another source of interest sufficient in itself for a whole journey
and months of study. But those who go with aims of this sort will find all
the advice they need in guides and special works. What will more probably
be sought here is merely an outline for the wanderer who sets out to obtain
general views and impressions in a brief space of time. Him, then, I advise,
if the season be propitious, to enter Spain from the north, pursue in the main
a straight line to the southern extremity; and then, having made the
excursion to Granada—which in the present state of the railways must be a
digression from the general circuit—proceed along the shores of the
Mediterranean toward France again. In this case his trip will arrange itself
in the following order:

DAYS
Paris to San Sebastian 2
Thence to Pamplona. Back to main line. Burgos 3
Valladolid 1
Thence to Salamanca 2
Back to main line. Avila 1
Escorial, and drive to Segovia 2
Madrid 8
Or, from Avila go direct to Madrid, and
then to Escorial, Segovia, and return.
Alcalá de Henáres (birthplace of Cervantes)
may be reached by a short railtrip from 1
Madrid eastward
Aranjuez 1
Toledo 2
Cordova 2
Sevilla 5
Cadiz 2
Gibraltar (by steamer) 2
Malaga 1
Ronda (by rail and diligence) 2
Granada 4
Return to Malaga 1
Cartagena (steamer) 2
Murcia (rail) 1
Elche palmgroves (diligence) 1
Alicante (diligence) 1