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Solution Manual for Accounting, 25th
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CHAPTER 2
ANALYZING
TRANSACTIONS

DISCUSSION QUESTIONS

1. An account is a form designed to record changes in a particular asset, liability, owner’s

equity, revenue, or expense. A ledger is a group of related accounts.
2. The terms debit and credit may signify either an increase or a decrease, depending upon the
nature of the account. For example, debits signify an increase in asset and expense accounts but a
decrease in liability, owner’s capital, and revenue accounts.
3. a. Assuming no errors have occurred, the credit balance in the cash account resulted from
drawing checks for $1,850 in excess of the amount of cash on deposit.
b. The $1,850 credit balance in the cash account as of December 31 is a liability owed to the
bank. It is usually referred to as an “overdraft” and should be classified on the balance sheet as
4. a. aThe
liability.
revenue was earned in October.
b. (1) Debit Accounts Receivable and credit Fees Earned or another appropriately titled revenue
account in October.
(2) Debit Cash and credit Accounts Receivable in November.
5. No. Errors may have been made that had the same erroneous effect on both debits and credits,
such as failure to record and/or post a transaction, recording the same transaction more than
once, and posting a transaction correctly but to the wrong account.
6. The listing of $9,800 is a transposition; the listing of $100 is a slide.
7. a. No. Because the same error occurred on both the debit side and the credit side of the
trial balance, the trial balance would not be out of balance.
b. Yes. The trial balance would not balance. The error would cause the debit total of the trial
balance to exceed the credit total by $90.
8. a. The equality of the trial balance would not be affected.
2-1
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 b. On the income statement, total operating expenses (salary expense) would be overstated by
$7,500, and net income would be understated by $7,500. On the statement of owner’s equity,
the beginning and ending capital would be correct. However, net income and withdrawals
would be understated by $7,500. These understatements offset one another, and, thus, ending
owner’s equity is correct. The balance sheet is not affected by the error.
9. a. The equality of the trial balance would not be affected.
b. On the income statement, revenues (fees earned) would be overstated by $300,000, and
net income would be overstated by $300,000. On the statement of owner’s equity, the
beginning capital would be correct. However, net income and ending capital would be
overstated by
$300,000. The balance sheet total assets is correct. However, liabilities (notes payable) is
understated by $300,000, and owner’s equity is overstated by $300,000. The understatement
of liabilities is offset by the overstatement of owner’s equity, and, thus, total liabilities and
10. a. owner’s
From theequity is correct.
viewpoint of Surety Storage, the balance of the checking account represents an asset.
b. From the viewpoint of Ada Savings Bank, the balance of the checking account
represents a liability.

2-2
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
PRACTICE EXERCISES
PE 2–1A
1. Debit and credit entries, normal debit balance
2. Credit entries only, normal credit balance
3. Debit and credit entries, normal credit balance
4. Credit entries only, normal credit balance
5. Credit entries only, normal credit balance
6. Debit entries only, normal debit balance

PE 2–1B
1. Debit and credit entries, normal credit balance
2. Debit and credit entries, normal debit balance
3. Debit entries only, normal debit balance
4. Debit entries only, normal debit balance
5. Debit entries only, normal debit balance
6. Credit entries only, normal credit balance

PE 2–2A
Feb. 12 Office Equipment 18,000
Cash 7,000
Accounts Payable 11,000

PE 2–2B
Sept. 30 Office Supplies 2,500
Cash 800
Accounts Payable 1,700

2-3
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
PE 2–3A
July 9 Accounts Receivable 12,000
Fees Earned 12,000

PE 2–3B
Aug. 13 Cash 9,000
Fees Earned 9,000

PE 2–4A
Jan. 25 Jay Nolan, Drawing 16,000
Cash 16,000

PE 2–4B
June 30 Dawn Pierce, Drawing 11,500
Cash 11,500

PE 2–5A
Using the following T account, solve for the amount of cash receipts
(indicated by ? below).
Cash
Feb. 1 Bal. 14,750 93,400 Cash payments
Cash receipts ?
Feb. 28 Bal. 15,200

$15,200 = $14,750 + Cash receipts – $93,400

Cash receipts = $15,200 + $93,400 – $14,750 = $93,850

PE 2–5B
Using the following T account, solve for the amount of supplies expense
(indicated by ? below).
Supplies
Aug. 1 Bal. 1,025 ? Supplies expense
Supplies purchased 3,110
Aug. 31 Bal. 1,324

$1,324 = $1,025 + $3,110 – Supplies expense

Supplies expense = $1,025 + $3,110 – $1,324 = $2,811

2-4
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
PE 2–6A
a. The totals are unequal. The credit total is lower by $900 ($5,400 – $4,500).
b. The totals are equal since both the debit and credit entries were
journalized and posted for $720.
c. The totals are unequal. The debit total is higher by $3,200 ($1,600 + $1,600).

PE 2–6B
a. The totals are equal since both the debit and credit entries were
journalized and posted for $12,900.
b. The totals are unequal. The credit total is higher by $1,656 ($1,840 –
$184). c. The totals are unequal. The debit total is higher by $4,500 ($8,300
– $3,800).

PE 2–7A
a. Utilities Expense 7,300
Miscellaneous Expense 7,300

Utilities Expense 7,300

Cash 7,300

Note: The first entry in (a) reverses the incorrect entry, and the second
entry records the correct entry. These two entries could also be combined
into one entry as shown below; however, preparing two entries would
make it easier for someone to understand later what happened and why
the entries were
necessary.

Utilities Expense 14,600

Miscellaneous Expense 7,300
Cash 7,300

b. Accounts Payable 6,100

Accounts Receivable 6,100

2-5
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
PE 2–7B
a. Cash 8,400
Accounts Receivable 8,400

b. Supplies 2,500
Office Equipment 2,500

Supplies 2,500
Accounts Payable 2,500

Note: The first entry in (b) reverses the incorrect entry, and the second entry
records the correct entry. These two entries could also be combined into one
entry as shown below; however, preparing two entries would make it easier
for someone to understand later what happened and why the entries were
necessary.

Supplies 5,000
Office Equipment 2,500
Accounts Payable 2,500

PE 2–8A
Fuller Company
Income Statements
For Years Ended December 31
Increase/(Decrease)
2014 2013 Amount Percent
Fees earned $680,000 $850,000 $(170,000) –20.0%
Operating expenses 541,875 637,500 (95,625) –15.0%
Net income $138,125 $212,500 $ (74,375) –35.0%

PE 2–8B
Paragon Company
Income Statements
For Years Ended December 31
Increase/(Decrease)
2014 2013 Amount Percent
Fees earned $1,416,000 $1,200,000 $216,000 18.0%
Operating expenses 1,044,000 900,000 144,000 16.0%
Net income $ 372,000 $ 300,000 $ 72,000 24.0%

2-6
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
EXERCISES
Ex. 2–1
Balance Sheet Accounts Income Statement
Accounts
Assets
Revenue
Flight Equipment Cargo and Mail
a
Revenue Purchase Deposits for Flight Equipment Passenger
Revenue Spare Parts and Supplies
Liabilities Expenses

Accounts Payable Aircraft Fuel Expense

b c
Air Traffic Liability Commissions (Expense)
Landing Fees (Expense)d
Owner’s Equity
None

a
Advance payments (deposits) on aircraft to be delivered in the future
b
Passenger ticket sales not yet recognized as revenue
c
Commissions paid to travel agents
d
Fees paid to airports for landing rights

Ex. 2–2
Account
Account Number

Accounts Payable 21
Accounts Receivable 12
Cash 11
Fees Earned 41
Gina Kissel, Capital 31
Gina Kissel, Drawing 32
Land 13
Miscellaneous Expense 53
Supplies Expense 52
Wages Expense 51

Note: Expense accounts are normally listed in order of magnitude from largest
to smallest with Miscellaneous Expense always listed last. Since Wages
Expense is normally larger than Supplies Expense, Wages Expense is listed as
account number 51 and Supplies Expense as account number 52.

2-7
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Ex. 2–3
Balance Sheet Accounts Income Statement
Accounts
1. Assets 4.
Revenue
11 Cash 41 Fees Earned
12 Accounts Receivable
13 Supplies 5. Expenses

14
Prepaid Insurance 51 Wages Expense
15 Equipment 52 Rent Expense
53 Supplies Expense
2. Liabilities 59 Miscellaneous
21 Accounts Payable Expense
22 Unearned Rent

3. Owner’s Equity
31 Ivy Bishop, Capital
32 Ivy Bishop, Drawing

Note: The order of some of the accounts within the major classifications is
somewhat arbitrary, as in accounts 13–14, accounts 21–22, and accounts 51–
53. In a new business, the order of magnitude of balances in such accounts
is not determinable in advance. The magnitude may also vary from period to
period.

Ex. 2–4
a. debit g. debit
b. credit h. credit
c. credit i. debit
d. credit j. credit
e. debit k. debit
f. credit l. debit

Ex. 2–5
1. debit and credit entries (c)
2. debit and credit entries (c)
3. debit and credit entries (c)
4. credit entries only (b)
5. debit entries only (a)
6. debit entries only (a)
7. debit entries only (a)

2-8
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Ex. 2–6
a. Liability—credit e. Asset—debit
b. Asset—debit f. Revenue—
c. Owner’s equity g. credit
Asset—debit
(Amanda Whitmore, Capital)—credit h. Expense—debit
d. Owner’s equity i. Asset—debit
(Amanda Whitmore, Drawing)—debit j. Expense—debit

Ex. 2–7
2014
July 1 Rent Expense 3,200
Cash 3,200

3 Advertising Expense 750

Cash 750

5 Supplies 1,300
Cash 1,300

6 Office Equipment 12,500

Accounts Payable 12,500

10 Cash 11,400
Accounts Receivable 11,400

15 Accounts Payable 1,175

Cash 1,175

27 Miscellaneous Expense 600

Cash 600

30 Utilities Expense 180

Cash 180

31 Accounts Receivable 33,760

Fees Earned 33,760

31 Utilities Expense 1,300

Cash 1,300

31 Dennis Isberg, Drawing 4,000

Cash 4,000

2-9
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Ex. 2–8
a.
JOURNAL Page 19

Post.
Date Description Ref. Debit Credit
2014 Adjusting Entries
May 22 Supplies 15 6,180
Accounts Payable 21 6,180
Purchased supplies on account.
b., c., d.
Account: Supplies Account No. 15

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
May 1 Balance 9 1,500
22 19 6,180 7,680

Account: Accounts Account No. 21

Payable

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
May 1 Balance 9 16,750
22 19 6,180 22,930

e. Yes, the rules of debit and credit apply to all companies.

Ex. 2–9
a. (1) Accounts Receivable 48,600
Fees Earned 48,600

(2) Supplies 1,975

Accounts Payable 1,975
(3) Cash 31,400
Accounts Receivable 31,400

(4) Accounts Payable 1,350

Cash 1,350

2-10
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 CHAPTER 2 Analyzing
Transactions

Ex. 2–9 (Concluded)

b.
Cash Accounts Payable
(3) 31,400 (4) 1,350 (4) 1,350 (2) 1,975

Supplies Fees Earned

(2) 1,975 (1) 48,600

Accounts
Receivable
(1) 48,600 (3)
31,400

c. No. A credit balance in Accounts Receivable could occur if a

customer overpaid his or her account. Regardless, the credit
balance should be investigated to verify that an error has not
occurred.

Ex. 2–10
a. The increase of $140,000 ($515,000 – $375,000) in the cash account does
not indicate net income of that amount. Net income is the net change in all
assets and liabilities from operating (revenue and expense) transactions.

b. $60,000 ($200,000 – $140,000)

or

Cash
X 375,000
515,000
200,000

X + $515,000 – $375,000 = $200,000

X = $200,000 – $515,000 + $375,000
X = $60,000

2-11
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Ex. 2–11
a. Accounts Payable

Mar. 1 X
276,500 261,000
Mar. 31 76,000

X + $261,000 – $276,500 = $76,000

X = $76,000 + $276,500 – $261,000
X = $91,500

b. Accounts
July 1 Receivable
49,000 525,000
X
July 31 61,500

$49,000 + X – $525,000 = $61,500

X = $61,500 + $525,000 – $49,000
X = $537,500

c. Cash
Sept. 1 28,440 X
112,100
Sept. 30 33,200

$28,440 + $112,100 – X = $33,200

X = $28,440 + $112,100 – $33,200
X = $107,340

Ex. 2–12
a. Debit (negative) balance of $16,000 ($314,000 – $10,000 – $320,000).
This negative balance means that the liabilities of Waters' business
exceed the assets.
b. Yes. The balance sheet prepared at December 31 will balance, with Terrace
Waters, Capital, being reported in the owner’s equity section as a negative
$16,000.

2-12
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Ex. 2–13
a. and b.
Account Debited Account Credited
Transaction Type Effect Type Effect

(1) asset + owner’s equity +

(2) asset + asset –
(3) asset + asset –
liability +
(4) expense + asset –
(5) asset + revenue +
(6) liability – asset –
(7) asset + asset –
(8) expense + asset –
(9) drawing + asset –

Ex. 2–14
(1) Cash 75,000
Luis Chavez, Capital 75,000

(2) Supplies 4,000

Cash 4,000
(3) Equipment 25,000
Accounts Payable 22,000
Cash 3,000
(4) Operating Expenses 2,700
Cash 2,700
(5) Accounts Receivable 19,500
Service Revenue 19,500
(6) Accounts Payable 9,000
Cash 9,000
(7) Cash 11,000
Accounts Receivable 11,000
(8) Operating Expenses 2,000
Supplies 2,000

(9) Luis Chavez, Drawing 5,000

Cash 5,000

2-13
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Ex. 2–15
a. GRAND CANYON TOURS
CO.
Unadjusted Trial
Balance Debit Credit
April 30, 2014 Balances Balances
Cash 62,300
Accounts Receivable 8,500
Supplies 2,000
Equipment 25,000
Accounts Payable 13,000
Luis Chavez, Capital 75,000
Luis Chavez, Drawing 5,000
Service Revenue 19,500
Operating Expenses 4,700
107,500 107,500

b. Net income, $14,800 ($19,500 – $4,700)

2-14
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Ex. 2–16
LEAF CO. Unadjusted
Trial Balance December
31, 2014
Debit Credit
Balances Balances
Cash 13,500 *
Accounts Receivable 38,100
Supplies 3,200
Prepaid insurance 6,400
Land 40,000
Accounts Payable 23,500
Unearned Rent 13,500
Notes Payable 50,000
Dan Leafdale, Capital 50,000
Dan Leafdale, Drawing 16,000
Fees Earned 538,000
Wages Expense 476,800
Rent Expense 36,000
Utilities Expense 18,000
Supplies Expense 9,000
Insurance Expense 6,000
Miscellaneous Expense 12,000
675,000 675,000

*$13,500 = $675,000 – $12,000 – $6,000 – $9,000 – $18,000 – $36,000 – $476,800 – $16,000

– $40,000 – $6,400 – 3,200 – $38,100

Ex. 2–17
Inequality of trial balance totals would be caused by errors described in (c) and
(e). For (c), the debit total would exceed the credit total by $9,900 ($4,950 +
$4,950). For (e), the credit total would exceed the debit total by $17,100 ($19,000 –
$1,900).

Errors (b), (d), and (e) would require correcting entries. Although it is not a correcting
entry, the entry that was not made in (a) should also be entered in the journal.

2-15
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Ex. 2–18
RANGER CO.
Unadjusted Trial
Balance August 31,
2014
Debit Credit
Cash 15,500
Balances Balances
Accounts Receivable 46,750
Prepaid Insurance 12,000
Equipment 190,000
Accounts Payable 24,600
Unearned Rent 5,400
Carmen Meeks, Capital 110,000
Carmen Meeks, Drawing 13,000
Service Revenue 385,000
Wages Expense 213,000
Advertising Expense 16,350
Miscellaneous Expense 18,400
525,000 525,000

Ex. 2–19
(a) (b) (c)
Error Out of Balance Difference Larger Total
1. yes $6,000 debit
2. no — —
3. yes 5,400 credit
4. yes 480 debit
5. no — —
6. yes 90 credit
7. yes 360 credit

2-16
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Ex. 2–20
1. The Debit column total is added incorrectly. The sum is $890,700 rather than
$1,189,300.
2. The trial balance should be dated “July 31, 2014,” not “For the Month
Ending July 31, 2014.”
3. The Accounts Receivable balance should be in the Debit column.
4. The Accounts Payable balance should be in the Credit column.
5. The Samuel Parson, Drawing, balance should be in the Debit column.
6. The Advertising Expense balance should be in the Debit column.

A corrected trial balance would be as follows:

MASCOT CO.
Unadjusted Trial
Balance July 31, 2014
Debit Credit
Balances Balances
Cash 36,000
Accounts Receivable 112,600
Prepaid Insurance 18,000
Equipment 375,000
Accounts Payable 53,300
Salaries Payable 7,500
Samuel Parson, Capital 297,200
Samuel Parson, Drawing 17,000
Service Revenue 682,000
Salary Expense 396,800
Advertising Expense 73,000
Miscellaneous Expense 11,600
1,040,000 1,040,000

Ex. 2–21
a. Prepaid Rent 13,550
Cash 13,550

b. Ron Sutin, Drawing 14,000

Wages Expense 14,000

2-17
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Ex. 2–22
a. Cash 17,600
Fees Earned 8,800
Accounts Receivable 8,800

b. Accounts Payable* 1,760

Supplies Expense 1,760

Supplies 1,760
Cash 1,760

* The first entry reverses the original entry. The second entry is the entry that should
have been made initially.

Ex. 2–23
a. 1. Revenue:
$2,033 million increase ($67,390 – $65,357)
3.1% increase ($2,033 ÷ $65,357)
2. Operating expenses:
$1,454 million increase ($62,138 – $60,684)
2.4% increase ($1,454 ÷ $60,684)
3. Operating income:
$579 million increase ($5,252 – $4,673)
12.4% increase ($579 ÷ $4,673)

b. During the recent year, revenue increased by 3.1%, while operating

expenses increased by only 2.4%. As a result, operating income increased
by 12.4%, a favorable trend from the prior year.

2-18
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 CHAPTER 2 Analyzing
Transactions
Ex. 2–24
a. 1. Revenue:
$13,764 million increase ($421,849 – $408,085)
3.4% increase ($13,764 ÷ $408,085)
2. Operating expenses:
$12,224 million increase ($396,307 – $384,083)
3.2% increase ($12,224 ÷ $384,083)
3. Operating expenses:
$1,540 million increase ($25,542 – $24,002)
6.4% increase ($1,540 ÷ $24,002)

b. During the recent year, revenue increased by 3.4%, while operating expenses
increased by 3.2%. As a result, operating income increased by 6.4%, a
favorable trend from the prior year.

c. Because of the size differences between Target and Walmart (Walmart has
over 6 times the revenue), it is best to compare the two companies on the
basis of percent changes. Target and Walmart increased their revenue
from the prior year by approximately the same percent (3.1% for Target
and 3.4% for Walmart). However, Target's operating expenses increased
by only 2.4% compared to Walmart's 3.2% increase. As a result, Target's
operating income increased by 12.4% compared to Walmart's 6.4%
increase. Based upon this analysis, it appears that Target was better able
to control its operating expenses as its revenue increased than was
Walmart.

2-19
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
PROBLEMS
Prob. 2–1A
1. and 2.
Cash Equipment
(a) 25,000 (b) 2,750 (d) 9,000
(g) 11,150 (c) 4,000
(e) 1,600 Notes Payable
(f) 2,400 (j) 550 (c) 26,000
(h) 300 Bal. 25,450
(i) 3,500
(j) 550 Accounts
(m) 2,200 (i) Payable
3,500 (d) 9,000
(n) 815 (k) 1,500
Bal. 18,035 Bal. 7,000

Accounts Receivable Lynn Cantwell, Capital

(l) 17,300 (a) 25,000

Supplies Professional Fees

(e) 1,600 (g)

11,150 (l) 17,300
Bal. 28,450

Prepaid Insurance Rent Expense

(f) 2,400 (b) 2,750

Automobiles Salary Expense

(c) 30,000 (m) 2,200

Blueprint Expense
(k) 1,500

Automobile Expense
(n) 815

Miscellaneous Expense
(h) 300

2-20
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 CHAPTER 2 Analyzing
Transactions
Prob. 2–1A (Concluded)
3. LYNN CANTWELL,
ARCHITECT Unadjusted Trial
Balance July 31, 2014
Debit Credit
Balances Balances
Cash 18,035
Accounts Receivable 17,300
Supplies 1,600
Prepaid Insurance 2,400
Automobiles 30,000
Equipment 9,000
Notes Payable 25,450
Accounts Payable 7,000
Lynn Cantwell, Capital 25,000
Professional Fees 28,450
Rent Expense 2,750
Salary Expense 2,200
Blueprint Expense 1,500
Automobile Expense 815
Miscellaneous Expense 300
85,900 85,900

4. Net income, $20,885 ($28,450 – $2,750 – $2,200 – $1,500 – $815 – $300)

2-21
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 CHAPTER 2 Analyzing
Transactions
Prob. 2–2A
1. (a) Cash 23,500
Alicia Masingale, Capital 23,500

(b) Rent Expense 4,000

Cash 4,000
(c) Supplies 1,800
Accounts Payable 1,800
(d) Accounts Payable 675
Cash 675
(e) Cash 16,750
Sales Commissions 16,750
(f) Automobile Expense 1,000
Miscellaneous Expense 800
Cash 1,800
(g) Office Salaries Expense 2,150
Cash 2,150
(h) Supplies Expense 925
Supplies 925

(i) Alicia Masingale, Drawing 1,600

Cash 1,600

2-22
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 CHAPTER 2 Analyzing
Transactions
Prob. 2–2A (Continued)
2.
Cash Sales Commissions
(a) 23,500 (b) 4,000 (e)
16,750 (e) 16,750 (d) 675
(f) 1,800 Rent Expense

(g) 2,150 (b)

4,000 (i) 1,600
Bal. 30,025

Supplies Office Salaries Expense

(c) 1,800 (h) 925 (g) 2,150
Bal. 875

Accounts Payable Automobile

Expense

(d) 675(c) 1,800 (f) 1,000

Bal. 1,125
Alicia Masingale,
Capital Supplies Expense

(a) 23,500 (h) 925

Alicia Masingale, Drawing Miscellaneous Expense

(i) 1,600 (f) 800

2-23
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 CHAPTER 2 Analyzing
Transactions
Prob. 2–2A (Concluded)
3. LEOPARD REALTY
Unadjusted Trial
Balance January 31,
2014
Debit Credit
Cash 30,025
Balances Balances
Supplies 875
Accounts Payable 1,125
Alicia Masingale, Capital 23,500
Alicia Masingale, Drawing 1,600
Sales Commissions 16,750
Rent Expense 4,000
Office Salaries Expense 2,150
Automobile Expense 1,000
Supplies Expense 925
Miscellaneous Expense 800
41,375 41,375

4. a. $16,750
b. $8,875 ($4,000 + $2,150 + $1,000 + $925 + $800)
c. $7,875 ($16,750 – $8,875)

5. $29,775, which is the initial investment of $23,500 plus the excess of net income of
$7,875 over the withdrawals of $1,600.

2-24
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 CHAPTER 2 Analyzing
Transactions
Prob. 2–3A
1.
JOURNAL Page 1

Post.
Date Description Ref. Debit Credit
2014
June 1 Cash 11 21,500
Ellie Hopkins, Capital 31 21,500

1 Rent Expense 53 4,200

Cash 11 4,200

6 Equipment 16 8,500
Accounts Payable 22 8,500

8 Truck 18 28,000
Cash 11 3,000
Notes Payable 21 25,000

10 Supplies 13 1,800
Cash 11 1,800

12 Cash 11 9,000
Fees Earned 41 9,000

15 Prepaid Insurance 14 2,700

Cash 11 2,700

23 Accounts Receivable 12 13,650

Fees Earned 41 13,650

24 Truck Expense 55 975

Accounts Payable 22 975

JOURNAL Page 2

Post.
Date Description Ref. Debit Credit
2014
June 29 Utilities Expense 54 2,480
Cash 11 2,480

29 Miscellaneous Expense 59 750

Cash 11 750

2-25
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 CHAPTER 2 Analyzing
Transactions
Prob. 2–3A (Continued)

^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
^^^
30 Cash 11 7,800
Accounts Receivable 12 7,800

30 Wages Expense 51 5,100

Cash 11 5,100

30 Accounts Payable 22 4,250

Cash 11 4,250

30 Ellie Hopkins, Drawing 32 3,000

Cash 11 3,000
2.
GENERAL
Account: Cash LEDGER Account No. 11

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 1 1 21,500 21,500
1 1 4,200 17,300
8 1 3,000 14,300
10 1 1,800 12,500
12 1 9,000 21,500
15 1 2,700 18,800
29 2 2,480 16,320
29 2 750 15,570
30 2 7,800 23,370
30 2 5,100 18,270
30 2 4,250 14,020
30 2 3,000 11,020

Account: Accounts Account No. 12

Receivable

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 23 1 13,650 13,650
30 2 7,800 5,850

2-26
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 CHAPTER 2 Analyzing
Transactions
Prob. 2–3A (Continued)
Account: Supplies Account No. 13

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 10 1 1,800 1,800

Account: Prepaid Account No. 14

Insurance
Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 15 1 2,700 2,700

Account No. 16
Account: Equipment

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 6 1 8,500 8,500

Account: Truck Account No. 18

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 8 1 28,000 28,000

Account: Notes Payable Account No. 21

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 8 1 25,000 25,000

Account: Accounts Account No. 22

Payable

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 6 1 8,500 8,500
24 1 975 9,475
30 2 4,250 5,225

2-27
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 CHAPTER 2 Analyzing
Transactions
Prob. 2–3A
(Continued)
Account: Ellie Hopkins, Account No. 31
Capital
Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 1 1 21,500 21,500

Account: Ellie Hopkins, Account No. 32

Drawing
Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 30 2 3,000 3,000

Account: Fees Earned Account No. 41

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 12 1 9,000 9,000
23 1 13,650 22,650

Account: Wages Account No. 51

Expense

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 30 2 5,100 5,100

Account: Rent Account No. 53

Expense

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 1 1 4,200 4,200

Account: Utilities Account No. 54

Expense

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 29 2 2,480 2,480

2-28
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
 CHAPTER 2 Analyzing
Transactions
Prob. 2–3A (Continued)
Account: Truck Expense Account No. 55

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 24 1 975 975

Account: Miscellaneous Account No. 59

Expense

Post. Balance
Date Item Ref. Debit Credit Debit Credit
2014
June 29 2 750 750

2-29
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 CHAPTER 2 Analyzing
Transactions
Prob. 2–3A (Concluded)
3. FIRST-CLASS DESIGNS
Unadjusted Trial
Balance June 30, 2014
Debit Credit
Balances Balances
Cash 11,020
Accounts Receivable 5,850
Supplies 1,800
Prepaid Insurance 2,700
Equipment 8,500
Truck 28,000
Notes Payable 25,000
Accounts Payable 5,225
Ellie Hopkins, Capital 21,500
Ellie Hopkins, Drawing 3,000
Fees Earned 22,650
Wages Expense 5,100
Rent Expense 4,200
Utilities Expense 2,480
Truck Expense 975
Miscellaneous Expense 750
74,375 74,375

4. $9,145 ($22,650 – $5,100 – $4,200 – $2,480 – $975 – $750)

5. As will be discussed in Chapter 3, various adjustments are normally required

at the end of the accounting period. For example, adjustments for supplies
used, insurance expired, and depreciation would probably be required.

Note to Instructors: At this point, students have not been exposed to

depreciation, but some insightful students might recognize the need for
recording supplies used and insurance expired. You might use this as an
opportunity to discuss what is coming in Chapter 3.

2-30
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Exploring the Variety of Random
Documents with Different Content
 BURIAL MOUNDS OF THE ILLINOIS OR
UPPER MISSISSIPPI DISTRICT.
This district, as heretofore stated, includes eastern Iowa, northeastern Missouri,
and northern and central Illinois as far south as the mouth of the Illinois River.
Although we are justified in concluding that this area was occupied during the
mound-building age by tribes different from those residing in the Wisconsin
district, yet the distinguishing characteristics are more apparent in the forms of
the works than in the modes of burial and internal construction of the burial
mounds. We shall see by the illustrations hereafter given that at least one of the
types found in one district is common in the other. But this is to be expected and
is readily explained by the supposition that the tribes which have occupied these
regions moved back and forth, thus one after another coming upon the same
area. The absence of evidence of such movements would indicate that the
mound-building period was of comparatively short duration, a theory which I
believe has not been adopted by any authority, but to which I shall have
occasion again to refer. One class of the burial mounds of this district is well
represented in a group, explored by the members of the Davenport Academy of
Natural Sciences, on the Cook farm, near Davenport, Iowa. The mounds of this
group are situated on the immediate bank of the Mississippi at a height not
exceeding 8 to 12 feet above high-water mark; they are conical in form and of
comparatively small size, varying in height from 3 to 8 feet. Nine of them were
opened, of which we notice the following:

Fig. 7.
—Section of burial mound, Davenport, Iowa. [From the Proceedings of the Davenport
Academy of Sciences.]
In No. 1 the layers from above down were, first, a foot of earth; then a layer of
stones 1½ feet thick; then a layer of shells 2 inches thick; next a foot of earth,
and lastly a second layer of shells 4 inches thick. Immediately under this, at the
depth of 5 feet, were found five skeletons stretched horizontally on the original
surface of the ground, parallel to each other, three with heads toward the east
and two with heads west. With them were found one sea-shell (Busycon
perversum), two copper axes, to which fragments of cloth were attached, one
copper awl, an arrow-head, and two stone pipes, one representing a frog.
Mound No. 2, though similar in form and external appearance to the preceding,
presented a quite different arrangement internally, as is evident from the vertical
section shown in Fig. 7. Here there were no layers of shells, but two distinct
layers of stones. At the depth of 5 feet eight skulls (five only are shown in the
figure), with some fragments of bones were unearthed; these were lying in a
semicircle of 5 feet diameter, each surrounded by a circle of small stones (shown
at a in the figure). From the position of the skulls and bones it was evident these
bodies had been buried in a sitting posture. The articles found accompanying the
skeletons were two copper axes, two small hemispheres of copper and one of
silver, a bear's tooth, and an arrow-head.
No. 3, though the largest of the group, was apparently unstratified, the original
burial consisting of the bones of two adults and one infant, at the original
surface of the ground, under a thin layer of ashes, and surrounded by a single
circle of small red stones. With these were found copper axes, copper beads,
two carved stone pipes (one in the form of a ground-hog), animal teeth, etc.
Near the surface of the mound were two well-preserved skeletons, with
evidences of an "oakwood" covering over them and accompanied by glass
beads, a fire steel, clay pipe, and silver ear-ring—evidently an intrusive burial.
No. 4 was found similar in construction and in all other respects to No. 3, except
that at the feet of the skeletons was a round heap of stones, 3 feet high, neatly
laid up, and that in the earth where the skeletons lay could be distinctly seen
traces of cloth or some woven material, in which they had probably been
enveloped.
No. 5 was similar to No. 2, except in the following respects: The skeletons
(probably two) were in a confused heap at the bottom under a 6-inch layer of
hard clay (probably similar to what Colonel Norris calls "mortar"). Near these,
but outside of the clay layer, was a stone heap similar to that in No. 4. "On this
lay two very strong thigh bones and three ribs placed diagonally across each
other. There were also a few bones leaning against the heap at one side. The
stones were partly burned to lime, and all of them showed more or less marks of
fire, while the bones in the mound showed not the slightest trace of it."
Four or five feet south of the stone heap was a large quantity of human bones in
complete confusion. The relics were broken pots, arrow-heads, a stone pipe, etc.

Nos. 7, 8, and 9 were similar to No. 1, varying only in minor details.[14]

My object in noticing the construction of so many mounds in a single group and
the modes of burial in them, is to call attention to the differences in detail where
there can be no doubt that they were built by one tribe and probably by one
clan, as the size of the group indicates a comparatively limited population. In
these nine mounds we notice the following differences: some are stratified,
others not; in some the skeletons are placed horizontally on the ground, in
others they are in a sitting posture, while in others they are dismembered and in
confused heaps; in some there are altar-like[15] structures of stone which are
wanting in others; in some the skeletons are covered with a hard clay or mortar
coating which is wanting in most of them, and lastly, we see in one or two,
evidences of the use of fire in the burial ceremonies, though not found in the
others.
In some respects these mounds remind us of some of the stratified tumuli of
Wisconsin, especially those opened by Colonel Norris in Sheboygan County, to
which they bear a strong resemblance.
In the latter part of 1882 Colonel Norris examined a group of works in Allamakee
County, Iowa, which presents some peculiarities worthy of notice in this
connection.
This group, which is represented in Plate I, consisting of enclosures, lines of
small mounds, and excavations, is situated on the farm of Mr. H. P. Lane, about
7 miles above New Albin. It is on a bluff in one of the numerous bends of the
Little Iowa River, the character of the locality indicating that it was selected as
one easily defended. I shall at present only notice those particulars which seem
to have some bearing on the character of the burial mounds and mode of
interment.
Although there are no effigy mounds in the group, the relative positions and
forms of the tumuli, as shown in the figure, and other particulars to be noticed,
leave no doubt in my mind that the works, in part, are to be attributed to the
people who built the figure mounds of Wisconsin. But, as will be seen from the
particulars mentioned, there is conclusive evidence that the locality has been
occupied at different times by at least two distinct tribes or peoples, differing
widely in habits and customs.
 PL. I. GROUP OF EARTHWORKS, ALLAMAKEE COUNTY,
IOWA

The largest work is an enclosure marked A in Plate I, and shown on an enlarged

scale in Plate II. It is situated on the margin of a bluff overlooking the Little Iowa
and an intervening bog-bayou, probably the former channel of the river. It is
almost exactly circular, the curve being broken on the east side, where it touches
the brink of the bluff, being here made to conform to the line of the latter,
though probably never thrown up to the same height as the other portion. The
ends at the southeast overlap each other for a short distance, leaving at this
point an entrance way, the only one to the enclosure. A ditch runs round on the
inside from the entrance on the south to where the wall strikes the bluff on the
north, but is wanting along the bluff and overlapping portion. The north and
south diameter, measuring from outside to outside, is 277 feet; from east to
west, 235 feet; the entire outer circumference is 807 feet, the length of the
portion along the bluff 100 feet, and of the overlapping portion at the entrance
45 feet. The wall is quite uniform in size, about 4 feet high and from 25 to 27 in
width, except along the bluff, where it is scarcely apparent; the entrance is 16
feet wide, and the ditch 5 to 6 feet wide and 3 feet deep. On the north,
adjoining the wall on the outside and extending along it for about 100 feet, is an
excavation (c, Plate II) 35 feet wide at the widest point and 3 feet deep.
As this ground, including the circle, has been under cultivation for fifteen years,
it would be supposed the height of the wall is considerably less than it originally
was, but this is probably a mistake. On the contrary, it was originally probably
but 20 feet wide and not more than 3 feet high, composed mainly of yellowish
brown clay obtained, in part at least, from the ditch, but during occupancy the
accumulation of countless bones of animals used as food, stone chips, river
shells, broken pottery, and dirt, and, since abandonment, the accumulation of
sand drifted by the winds from the crumbling sandstone butte (C, Plate I)
overlooking it, have not only filled the ditch but elevated the wall and whole
interior area 2 feet or more. This accumulation of sand is so great and so
uniform over the plateau that fifteen years of cultivation have not sufficed to
reach the clay of the original surface nor to unearth or even penetrate to the
bones, pottery fragments, and other refuse matter covering the original surface
in the circle.
Trenches cut across the wall at various points indicate, first, a layer of sand
about 1 foot thick; immediately below this an accumulation of refuse matter
forming a layer from 1 to 2 feet thick; under which was the original clay
embankment 2 feet thick, resting on the natural surface of the ground. A section
of the ditch, embankment, and excavation is shown in Plate II. The dotted line a
b indicates the natural surface; No. 1 the original clay layer of the wall; No. 2 the
layer of earth and refuse material with which the ditch is filled; and No. 3 the top
layer of sand.
In No. 2 were found charcoal, ashes, fragments of pottery, fractured bones, etc.
A broad belt of the inner area on the east side was explored, and the same
conditions were found to exist here as were revealed by the trenches across the
wall and ditch, except that here the shells were more abundant in layer No. 2,
and there were many burnt stones.
On the southeastern portion of the plateau (B, Plate I) are six nearly parallel
lines of mounds running northeast and southwest, mostly circular in form,
varying from 15 to 40 feet in diameter, and from 2 to 6 feet in height; a few, as
indicated in the figure, are oblong, varying in length from 50 to 100 feet. The
number in the group exceeds one hundred.
While engaged in excavating these mounds Colonel Norris observed a number of
patches of the level area quite destitute of vegetation. The owner of the land,
who was present, could give no explanation of this phenomenon, simply
remarking that they had always been so, never having produced a good crop of
anything, although there was no apparent difference between the soil of these
spots and the surface around them. As some of these extended across the area
occupied by the mound group, he concluded to explore them, and was surprised
to find them to be burying places, and scattered here and there among the
graves, if such they could be called, were stone chips, shells, charcoal, and
ashes. He was surprised at this, as he supposed the mounds alone were used as
depositories of the dead, and was at first disposed to attribute these burials to a
people who had occupied the ground long subsequent to the authors of the
works. Possibly this may be the correct solution, but if so, they were certainly
the same as those who buried in the mounds of this group, as no difference in
the contents and internal arrangement could be observed. In both cases there
was a compact layer of hard, light-colored earth, having the appearance of lime-
mortar, possibly clay and ashes mixed together, which had been subject to the
action of fire. As the burials in these sterile spots were seldom more than 18
inches deep, the only layer above them consisted of sand from the butte, while
the mounds were uniformly covered with a layer of richer soil, although below
this and covering the skeletons was a layer of hard, light-colored earth.
Skeletons and bones were found in great abundance in the mounds and under
the surface of the plateau, though none were discovered in the circle or nearer
than 200 yards of it. They were sometimes mingled promiscuously with charcoal
and ashes, but were usually in whole skeletons lying horizontally, though some
were in a sitting posture; they were within from 1 to 3 feet of the surface,
without any apparent system, except that they were always covered with a layer
of hard earth.
A trench cut through the long mound of this group, No. 1, revealed near the
center an oblong pile of sandstones, beneath which was found a rude stone
coffin, formed by first placing flat sandstone slabs on the natural surface of the
ground, then other slabs at the sides and ends, and a covering of similar stones,
thus forming a cist or coffin about 6 feet long and 18 inches wide. Within this,
extended at full length, with the head west, was the skeleton of an adult, but
too much decayed for preservation. With it were some stone chips, rude stone
scrapers, a Unio shell, and some fragments of pottery similar to those dug up in
the circular enclosure.
The mounds on the sand butte marked C, Plate I, which is something over 100
feet high, were opened and found to be in every respect similar to those already
mentioned, showing them to be the work of the same people who built the
others.
The three mounds in the square enclosures marked D, (Plate I), were also
opened, with the following results: The largest, oval in form, 30 feet long, about
20 feet broad and 4 feet high, was found to consist of a top layer of loose sand
1 foot thick, the remainder of hard yellowish clay. In the latter were found
several flat sandstone fragments, and beneath them, on the original surface of
the ground, a much decayed skeleton, with which were a few stone chips, Unio
shells, and fragments of pottery.
The second in size, 18 feet in diameter and 3 feet high, although covered with a
layer of sand, was mainly a loose cairn of sandstones, covering traces of human
bones, charcoal, and ashes. The third was found to be similar to the second, but
in this case the pile of stones was heaped over a mass of charred human bones,
mingled with which were charcoal, ashes, and fragments of pottery.
Fragments of pottery were found in abundance in the circle, in the mounds, in
the washouts, and in fact at almost every point in the area covered by the
group. Judging by the fragments, for not a single entire vessel was obtained, the
prevailing forms were the ordinary earthen pot with ears, and a flask or gourd-
shaped vase with a rather broad and short neck, often furnished with a lid. The
paste with which this pottery was made had evidently been mixed with pounded
shells. The only ornamentation observed consisted in the varied forms given the
handles or ears and indentations and scratched lines.
Nearly all the implements found were of stone, exceedingly rude, being little else
than stone flakes with one sharp edge; many of them having been resharpened
and used as knives, scrapers, and skinners. Some had been worked into
moderately fair perforators or drills for making holes in horn, bone, and shell—
specimens of all these, with such holes, having been found here.
The immense quantity of charred and fractured bones, not only of fish, birds,
and the smaller quadrupeds, such as the rabbit and the fox, but also of the bear,
wolf, elk, deer, and buffalo, shows that the occupants of this place lived chiefly
by the chase, and hence must have used the bow and arrow and spear; yet,
strange to say, although careful search was made for them, less than a dozen
arrow and spear heads were found, and these so rude as scarcely to deserve the
name. A single true chipped celt, three sandstones with mortar-shaped cavities,
and a few mullers or stones used for grinding were obtained; also, some
fragments of deer-horn, evidently cut round by some rude implement and then
broken off, and several horn and bone punches and awls, one barbed and
another with a hole through the larger end.
The object in view in presenting these details is to give the reader an
opportunity of judging for himself in reference to some inferences drawn from
them.
The form of the circular enclosure reminds us at the first glance of the palisade
enclosures figured by De Bry,[16] which, according to Lafitau,[17] was the form
usually adopted by the Indian tribes who were accustomed to erect such
structures. We have here the almost exact circle, save where interrupted by the
margin of the bluff, the overlapping of the ends, and the narrow entrance-way.
We have here also the clay with which it was the custom, at least in the
southern section, to plaster the palisades or which was cast against their bases
as a means of supporting or bracing them at the bottom, a custom not entirely
unknown among the northern tribes in former times.
The indications are therefore very strong that this enclosing wall was originally a
palisade which had been in part plastered with clay, or against which clay had
been heaped to assist in rendering it firm and secure, and, if so, then it is
probable it was built by Indians.
Be this supposition right or wrong the evidence is conclusive that the area on
which this group is situated has been the abode of at least two tribes or
peoples: first, it was occupied by the authors of the enclosures, whose stay was
probably not very protracted, and after they had abandoned the locality or been
driven from it by a second tribe, evidently comparatively numerous, that made it
for a long time a dwelling place; a tribe differing in customs from its predecessor,
and one that did not rely upon enclosures for protection. By no other supposition
can we account for the fact that the refuse layer which covers the interior of the
circle also spreads in equal depth over the ditch and clay remains of the
enclosing wall, as those who left this refuse layer could have made no possible
use of the wall as a defensive work, for which the position chosen and other
particulars show it was designed.
The form of this enclosure, as we have before intimated, seems to connect it
with some one of the Indian tribes; its age is uncertain but the accumulation of
refuse matter and sand since the abandonment by the first occupants indicates
considerable antiquity.
Although we cannot say positively that the second occupants were the builders
of the mounds, as the investigation was not as thorough as it should have been,
still I think we may assume, with almost absolute certainty, that such was the
fact. The mounds in the square work marked D, in Plate I, present considerable
differences from those in the group, and are probably the work of those who
built the enclosures.
The stone grave in the oblong mound indicates the presence of individuals of a
more southern tribe[18] at this place, during its second occupancy. The position
of the cist in the mound would seem to forbid the idea of an intrusive burial,
otherwise I should certainly suppose such to be the fact. I cannot, in the present
paper, enter into a discussion of the question "to what tribe or people are the
box-form stone graves to be attributed," but will state my conviction to be, after
a somewhat careful study of the question, that they are to be ascribed to the
Shawnees, Delawares, and Kickapoos.
 PL. II. ENLARGED FIGURE AND SECTION OF EARTHWORK A, PL. I.

Without further discussion of this group, which, as before intimated, presents, so

far as the mounds are concerned, some features which appear to ally the latter
to one class of burial mounds found in Wisconsin, we will now refer to some
other works of this district explored by the Bureau assistants.
On the land owned by Mr. Fish, in Iowa, near the Mississippi River, a short
distance below where the Little Iowa joins it, is a group of mounds placed on the
crest of a ridge running parallel with the former stream about one-fourth of a
mile therefrom. There are in all about thirty of these mounds, circular in form,
and varying from 20 to 40 feet in diameter. These are all burial mounds, but one
singular feature observed is that those on the higher sandy ground, although
about the same size and having cores of clay similar to those on the firm clay
portion of the ridge, have a layer of sand, some two feet or more added to
them, yet when opened the contents and mode of construction of the two
classes were found to be the same, to wit, a layer of hard clay covering decaying
human bones, fragments of pottery, and rude stone implements. There were
generally two or more skeletons in a mound, which were placed horizontally side
by side on the natural surface of the ground.

Fig. 8.
—Section of mound showing stone vault (Iowa).

Upon the terrace below the group were found the remnants of a row of
comparatively large burial mounds. A railroad line having been carried along
here, the larger portion of these works were destroyed; still, enough remained to
show that the height varied from 6 to 15 feet, that they were composed chiefly
of sandy loam similar to that around them, and that each had a hard central
core of clay mixed with ashes, usually covering but a single skeleton. The relics
found in them when opened consisted chiefly of stone axes, arrow and spear
heads, and a few copper celts. In one, which was 32 feet in diameter and 8 feet
high and less injured than the others, was a circular vault, walled as represented
in Fig. 8. This was built of flat, unworked stones, laid up without mortar,
gradually lessening as it ascended, and covered at the top by a single flat stone.
In it was a single skeleton in a squatting posture, with which was a small
earthen vase of globular form.
A singular fact was observed in a group near the town of Peru, Dubuque County.
This group is situated on a dry, sandy bench or terrace some 20 feet or more
above a bayou which, makes out from the Mississippi. It consists chiefly of small
circular tumuli, but at the north end are four oblong mounds varying in length
from 40 to 110 feet and in height from 1½ to 4 feet; there is also an excavation
about 30 feet in diameter and 6 feet deep, and scattered throughout the group
are a number of circular earthen rings varying in diameter from 12 to 30 feet
and from 1 to 2 feet in height.
Quite a number of the circular mounds were opened, but only detached portions
of a skeleton were found in any one, as a skull in one, and a leg, arm, or other
part in another, four or five adjacent ones apparently together containing the
equivalents of an entire skeleton. Some of these bones were charred, and all
were much decayed, indicating by their appearance great age. The inner portion
of the mounds consisted of hard, compact earth, chiefly clay, resembling in this
respect most of the burial mounds of this region.
Unfortunately the examination of this group was too partial and too hastily made
to enable us to form any theory as to the meaning of this singular mode of
burial, or even to be satisfied that the idea of our assistant in this regard is
correct.
As possibly having some bearing upon the question, the following facts relating
to another similar group at Eagle Point, three miles above Dubuque, are given.
This group, which is situated on a bluff about 50 feet above highwater mark,
consists of about seventy mounds, all of which, except two oblong ones, are
small and conical in form. Eleven of these circular tumuli were thoroughly
explored, but nothing was found in them except some charcoal, stone chips, and
fragments of pottery. But in an excavation made in the center of a long mound
just west of the group were found two decayed skeletons. Near the breast of
one of them were a blue stone gorget and five rude stone scrapers; with the
other, thirty-one fresh-water pearls, perforated and used as beads. Excavations
were made in an oblong and circular mound near the extreme point of the
bluffs. Each was found to have a central core of very hard clay mixed with ashes,
so hard in fact that it could only be broken up with the pick, when it crumbled
like dry lime mortar, and was found to be traversed throughout with flattened
horizontal cavities. These cavities were lined with a peculiar felt-like substance,
which Colonel Norris, who opened the mounds, was satisfied from all the
indications pertained to bodies which had been buried here, but from lapse of
time had entirely crumbled to earth save these little fragments. We are therefore
perhaps justified in concluding that a more thorough and careful examination of
the mounds of the other group would have shown that the skeletons had so far
decayed as to leave but a small part in a mound. Nevertheless it is proper to
state that Colonel Norris does not coincide with this conclusion, but thinks that
the dismembered skeletons were buried as found. Possibly he is correct.
In this connection, and before referring to the mounds of this district on the
Illinois side of the Mississippi, I desire to call attention to some modern Indian
burials in this region. As the statements here made are from one claiming to be
an eye-witness, I give them as related to the Bureau assistant.
 Fig. 9.
—Plat of Indian burying-ground, Wapello County, Iowa.

The locality is a level plat in a bend of the Des Moines River between Eldon and
Iowaville, Wapello County. The plat of this area and the sites of the burial places,
as shown in Fig. 9, are based upon the statements of Mr. J. H. Jordan (the
person referred to), who has resided here since the close of the Black Hawk war,
and was the agent of the Sacs and Foxes from their removal hither after the war
until Black Hawk's death, September 15, 1838.[19]
The extreme width of the area represented is about 2 miles. Close to the point
of the bend formerly stood the agency building, near which is the present
residence of Mr. Jordan. The triangle marks the position of Black Hawk's grave;
the parallel lines, the race-tracks; the rings in the upper corner, the mounds of
the Iowas; those in the lower corner, near Iowaville, the mounds of the
Pottawattamies; and the open dots, near the same point, the place where the
scaffolds for their dead stood.
Mr. Jordan says:
"This valley had long been a famous haunt for the warring Indians, but was, at
the time of my first personal acquaintance with it, in possession of the Iowas,
whose main village was around the point where my present residence now
stands. The race-course consisted of three hard beaten parallel tracks nearly a
mile in length, where the greater portion of the Iowa warriors were engaged in
sport when Black Hawk surprised and slaughtered a great portion of them in
1830. After Black Hawk and his warriors had departed with their plunder, the
remaining Iowas returned and buried their dead in little mounds of sod and
earth, from 2 to 4 feet high, at the point indicated on the diagram.
"After the Black Hawk war was over, the remnant of the Iowas, by treaty,
formally ceded their rights in this valley to the Sacs and Foxes. At this place this
noted chief was buried, in accordance with his dying request, in a full military
suit given him by President Jackson, together with the various memorials
received by him from the whites and the trophies won from the Indians. He was
placed on his back on a 'puncheon' [split slab of wood], slanting at a low angle
to the ground, where his feet were sustained by another, and then covered with
several inches of sod. Over this was placed a roof-shaped covering of slabs or
'puncheons,' one end being higher than the other; over this was thrown a
covering of earth and sod to the depth of a foot or more, and the whole
surrounded by a line of pickets some 8 or 10 feet high."
Here we have evidence that some at least of the Indians of this region were
accustomed to bury their dead in mounds down to a recent date.
One of the most important burial mounds opened in this district by the employés
of the Bureau is situated on the bluff which overhangs East Dubuque (formerly
Dunleith), Jo Daviess County, Illinois. As I shall have occasion to refer to others
than the one mentioned, I give in Fig. 15, Plate III, a plan of the group, and in
Fig. 16, same plate, a vertical section of the bluff along the line of mounds
numbered 13, 14, 15, 16, and 17, in which is seen the general slope of the
upper area.
The mounds of this group are conical in form, varying from 12 to 70 feet in
diameter and from 3 to 12 in height. All appear to have been built for burial
purposes.
In No. 5, the largest of the group, measuring 70 feet in diameter and 12 feet in
height, a skeleton, apparently an intrusive burial, was found at the depth of 2
feet immediately below the apex. Near the original surface of the ground,
several feet north of the center, were the much-decayed skeletons of some six or
eight individuals of every size from the infant to the adult. They were placed
horizontally at full length with the heads toward the south. A few perforated
Unio shells and some rude stone skinners and scrapers were found with them.
Near the original surface, some 10 or 12 feet from the center, on the lower side,
was discovered, lying at full length on its back, an unusually large skeleton, the
length being something over 7 feet. It was all distinctly traceable though it
crumbled to pieces immediately after removal from the hard earth in which it
was encased. With it were three thin, crescent-shaped pieces of roughly-
hammered native copper, respectively 6, 8, and 10 inches in length, with some
small holes along the convex margin; also a number of elongate copper beads,
made by rolling together thin sheets, and a chert lance-head 11 inches long; the
latter was placed near the left thigh. Around the neck were the remains of a
necklace of bears' teeth. Lying across the thighs were dozens of small copper
beads, evidently formed by rolling slender wire-like strips into small rings. The
assistant who opened this mound, and who is personally well acquainted with
Indian habits and customs, suggests that these beads once formed the
ornamentation of the fringe of a hunting shirt.
As No. 4 of this group presents some peculiarities, I take the description from
Colonel Norris's notes:
During a visit to this locality in 1857, he partially opened this mound, finding
masses of burned earth and charred human bones mingled with charcoal and
ashes. At his visit in 1882, on behalf of the Bureau, a further examination
revealed, on the lower side, the end of a double line of flat stones set on edge,
about a foot apart at the bottom and leaned so as to meet at the top and form a
roof-shaped flue or drain. Following this up, he found that it extended inward
nearly on a level, almost to the center of the mound, at which point it was nearly
3 feet below the original surface of the ground. Here a skeleton was discovered
stretched horizontally in a vault or grave which had been dug in the ground
before the mound was cast up. Over that portion below the waist (including the
right arm) were placed flat stones so arranged as to support one another and
prevent pressure on the body, but no traces of fire were on them; yet, when the
upper portions of the body were reached, they were found so burned and
charred as to be scarcely traceable amid the charcoal and ashes that surrounded
them.
It was apparent that a grave had first been dug, then the right arm had been
dislocated and placed by the side of the skeleton below the waist, and this part
covered with stones as described, and then the remainder burned by a fire
kindled over it.
A section of the mound showing the grave and stone drain is given in Fig. 10, in
which 1 is the outline of the mound on the hill slope; 2, the pit; and 3, the
stones of the drain.

Fig. 10.
—Section of mound 4, East Dubuque, Illinois.

No. 13 was found to contain a circle or enclosure, 10 feet in diameter, of stone

slabs set on edge at the natural surface of the ground. Within this circle, but
some 2 feet below the surface, were five skeletons: two adults, two children,
and one infant. They were all lying horizontally, side by side, with heads south,
the adults at the outside and the children between them.
We are reminded by the mode of burial in this case of that in the mound opened
by Dr. Lapham at Waukesha, Wisconsin, before referred to. In that the remains
of a single individual were discovered, but in this it would seem that the
skeletons of an entire family, gathered from their temporary resting places, had
been carefully buried side by side, a silent testimonial to parental love and
affection of friends among the mound-builders.
No. 1, 6 feet high and 45 feet in diameter, was found to be an ossuary. Beneath
the top layer was an arched stratum of clay and ashes mixed, so firm and hard
as to retain its form unsupported over a space of several feet. This covered a
confused heap of human bones, many of which were badly decayed.
The marked feature of the group was found in No. 16, a remarkably symmetrical
mound 65 feet in diameter and 10 feet high. After passing downward 6 feet,
mostly through a hard gray layer, a vault partly of timber and partly of stone was
reached. A vertical section of the mound and vault is shown in Fig. 11, and the
ground plan of the vault in Fig. 12.
This vault or crypt was found to be rectangular in form, inside measurements
showing it to be 13 feet long and 7 feet wide, surrounded by a sandstone wall 3
feet high. Three feet from each end was a crosswall or partition of like character,
thus forming a main central chamber 7 feet square, and a narrow chamber or
cell at each end something over 2 feet wide and 7 feet long. The whole had
been completely covered with a layer of logs from 6 to 12 inches in diameter,
their ends reaching slightly beyond the side walls in the manner shown in Fig.
12.
 PL. III. GROUP OF MOUNDS AND VERTICAL SECTION OF
BLUFF, EAST DUBUQUE, ILL.

In the center chamber were found eleven skeletons: six adults and five children
of different ages, including one infant, the latter evidently buried in the arms of
one of the adults, possibly its mother. Apparently they had all been buried at one
time, arranged in a circle, in a squatting or sitting posture, against the walls. In
the center of the space around which they were grouped was a fine specimen of
Busycon perversum, which had been converted into a drinking-cup by removing
the columella. Here were also numerous fragments of pottery.

Fig. 11.
—Section of mound 16 (Pl. III) showing vault.

Fig. 12.
—Plan of vault, mound 16 (Pl. III).

The end cells, walled off from the main portion, as heretofore stated, were found
nearly filled with a very fine chocolate-colored dust, which gave out such a
sickening odor that the workmen were compelled to stop operations for the day
in order to allow it to escape.
The covering of the vault was of oak logs, most of which had been peeled and
some of the larger ones somewhat squared by slabbing off the sides; and the
slabs and bark thus removed, together with reeds or large grass stems, had
been laid over them. Over the whole was spread layer after layer of mortar
containing lime, each succeeding layer harder and thicker than that which
preceded it, a foot or so of ordinary soil completing the mound.
As there can be scarcely a doubt that the mounds of this group were built by
one tribe, we have here additional evidence that the same people were
accustomed to bury their dead in various ways. Some of the skeletons are found
lying horizontally side by side, others are placed in a circle in a sitting or
squatting posture, while in another mound we find the dismembered bones
heaped in a confused mass. In one place is a single huge frame decked with the
ornaments of savage life, while in other places we see the members of a family
lying side by side, and in others the bones, possibly of the ordinary people,
heaped together in a common ossuary.
The timber-covered vault in mound No. 16 calls to mind very vividly the similar
vaults mentioned by Squier and Davis,[20] found in the valley of the Scioto in
Ohio. In the latter the walls as well as the covering were of logs, instead of
stone, but the adaptation to circumstances may, perhaps, form a sufficient
explanation of this difference. While there are several very marked distinctions
between the Ohio works and those of the district now under consideration, there
are also some resemblances, as we shall see as we proceed, which cannot be
overlooked, and which seem to indicate relationship, contact, or intercourse
between the people who were the authors of these different structures.

Fig. 13.
—Pipe from Illinois mound. (After Smithsonian Report.)
 Fig. 14.
—Pipe from Illinois mound, ½. (After Smithsonian Report.)

Fig. 15.
—Pipe from Illinois mound, ½. (After Smithsonian Report.)

In additional support of this view, I call attention to the carved pipes found by
members of the Davenport Academy of Natural Sciences, in the mounds near
Davenport, Iowa, already referred to, which are represented on Plates IV and
XXXIV of Vol. I of the Proceedings of that society, and to others obtained by
Judge J. G. Henderson from some mounds near Naples, Illinois, and described in
the Smithsonian Report for 1882. The latter are shown in Figs. 13, 14, and 15.
The relation of these to the pipes found in the Ohio works by Squier and Davis is
too apparent to be attributed to accident, and forces us to the conclusion that
there was intercourse of some kind between the two peoples, and hence that
the works of the two localities are relatively of the same age.
The mode of burial in one of the mounds near Naples is so suggestive in this
connection that I quote here Judge Henderson's description:
The oval mound No. 1 was explored in April, 1881, by beginning a trench at the
north end and carrying it to the original surface and through to the south end.
Lateral trenches were opened at intervals, and from these and the main one a
complete exploration was made by tunneling.
Near the center of the mound a single skeleton was found in a sitting position,
and no objects were about it except a single sea-shell resting on the earth just
over the head, and a number of the bone awls, already described, sticking in the
sand around the skeleton. The individual had been seated upon the sand, these
awls stuck around him in a circle 4 or 5 inches in the sand, and the work of
carrying dirt begun.
When the mound had been elevated about 6 inches above the head the shell
was laid on and the work continued.
The shell alluded to is a fine specimen of Busycon perversum, with the columella
removed in order to form a drinking cup.
The particular point to which I call attention is this: In Plate XI, Part II of De Bry,
[21] which is reproduced in the annexed Plate IV, is represented a very small
mound, on the top of which is a large shell, and about the base a circle of
arrows sticking in the ground. The artist, Le Moyne de Morgues, remarks, in
reference to it, "Sometimes the deceased king of this province is buried with
great solemnity, and his great cup from which he was accustomed to drink is
placed on a tumulus with many arrows set about it." The tumulus in this case is
evidently very small, and, as remarked by Dr. Brinton,[22] "scarcely rises to the
dignity of a mound." Yet it will correspond in size with what the Naples mound
was when the shell was placed upon it; nevertheless the latter, when completed,
formed an oval tumulus 132 feet long, 98 feet wide, and 10 feet high.
It is therefore quite probable that Le Moyne figures the mound at the time it
reached the point where the shell cup was to be deposited, when, in all
likelihood, certain ceremonies were to be observed and a pause in the work
occurred. Whether this suggestion be correct or not, the cut and the statement
of Judge Henderson furnish some evidence in regard to the presence of these
articles in the mounds, and point to the people by whom they were placed there.
 Fig. 16.
—Group of mounds and hut-rings, Brown County, Illinois.

PL. IV. A MOUND, FROM DE BRY.

Colonel Norris opened a number of the ordinary small burial mounds found on
the bluffs and higher grounds of Pike and Brown Counties, Illinois, which were
found to be constructed in the usual method of this district; that is, with a layer
of hard, mortar-like substance, or clay and ashes mixed, covering the skeletons.
The positions of the skeletons varied, as we have seen is the case in other
localities. The number of intrusive burials was unusually large here. In a number
of cases where there were intrusive burials near the surface, no bones, or but
the slightest fragments of the bones of the original burial, could be found,
although there were sure indications that the mounds were built and had
apparently been used for this purpose. These mounds also present evidence of
the intrusion of an element from one people into the country of another. On the
farm of Mr. Edward Welch, Brown County, Illinois, is the group of mounds shown
in Fig. 16. This consists of conical and pyramidal mounds, and the small earthen
rings designated house sites. The form of the larger mounds is shown in Fig. 17.
Although standing on a bluff some 200 feet above the river bottom, it is evident
at the first glance that these works belong to the southern type and were built
by the people who erected those of the Cahokia group or farther south. No
opportunity was allowed to investigate the burial mounds or house sites, but
slight explorations made in the larger mounds sufficed to reveal the fire-beds so
common in southern mounds, thus confirming the impression given by their
form. It is probable that these mark the point of the extreme northern extension
of the southern mound-building tribes. A colony, probably from the numerous
and strong tribe located on Cahokia Creek around the giant Monk's mound,
pushed its way thus far and formed a settlement, but, after contending for a
time with the hostile tribes which pressed upon it from the north, was compelled
to return towards the south.

Fig. 17.
—Forms of larger mounds of the group shown in Fig. 16.

Passing to the northeastern portion of Missouri, which, as heretofore stated, we

include in the North Mississippi or Illinois district, we find a material change in
the character of the burial mounds, so marked, in fact, that it is very doubtful
whether they should be embraced in the district named. Although differing in
minor particulars, the custom of inclosing the remains of the dead in some kind
of a receptacle of stone, over which was heaped the earth forming the mound,
appears to have prevailed very generally.
The region has been but partially explored, yet it is probable the following
examples will furnish illustrations of most of the types to be found in it.
From an article by Messrs. Hardy and Scheetz in the Smithsonian Report for
1881,[23] we learn the following particulars regarding the burial mounds of Ralls
County:
Occasionally an isolated one is found, but almost invariably they are in groups of
three to ten or more. They are usually placed along the crest of a ridge, but
when in the bottoms or on a level bluff they are in direct lines or gentle curves.
They are very numerous, being found in almost every bottom and on nearly
every bluff. They are usually circular and from 2 to 12 feet high, and are
composed wholly of earth, wholly of stone, or of the two combined. Where stone
was used the plan seems to have been first to pave the natural surface with flat
stones, in one or two thicknesses, for a foundation. In one case the stones were
thrown together indiscriminately. Human remains are almost invariably found in
them. The bones are generally very much decayed, though each bone is found
almost entire except those of the head. This seems to have always rested on a
stone, and to have been covered by one or more stones, so that it is always
found in a crushed condition. In rare instances stone implements, pipes, etc., are
found in the mounds. The remains found in tumuli wholly of stone are much
more decayed than in those of mixed material.
One opened by the writers of the article is described by them as follows:
On the south side of it the bed stone had been formed into a shallow trough. On
removing the flat stones which covered this, and which showed no action of fire,
we found a bed of charcoal several inches thick, both animal and vegetable, and
the limestone which composed it was burned completely through. Some
fragments of a human femur were found in a calcined state. There were no
indications of fire elsewhere in the mound, but there were the partial remains of
several skeletons, lying in two layers, with stone and earth between them.
In another, examined by them, fragments of human bones were found so near
the surface as to be reached by the plow; but deeper, on the north sides, were
single skeletons laid at length east and west, and between them a mass of
bones confused as though thrown in indiscriminately. The diameter of this
mound was about 30 feet, height 2½ feet.
In section 24, township 55, range 7, is a small hill, known as "Wilson's Knob." Its
crest, which is about 120 feet long, is completely covered with stone to the
depth of several feet, the pile being about 20 feet wide. Examination brought to
light the fact that this was originally a row of stone mounds or burial vaults, nine
in number, circular in form, each from eight to nine feet in diameter (inner
measure), and contiguous to one another. Judging from appearances it would
seem that each had been of a conical or dome-like form. They were composed
wholly of stone, and the remains found in them were almost wholly
decomposed.
On another ridge the same parties found another row with four stone mounds
similar to those described, except that the cists were square instead of circular,
the sides of the latter being equal to the diameter of the former. In these only
small fragments of bone could be found.
Although Messrs. Hardy and Scheetz evidently considered these stone structures
as receptacles for the dead, and as erected for this purpose, yet it is possible
they may have been intended for some other use.
The mounds of Pike County are chiefly of mixed material similar to those
mentioned,[24] though some of them contain rectangular stone vaults. One of
these vaults, measuring 4 by 5 feet, was found to contain the remains of eight
skeletons. Another, a regular box-shaped cist of stone slabs, contained nothing
save a few cranial bones very much decayed. Another of large size contained
human remains with which were some arrow-heads, a vessel of clay, and a
carved steatite pipe, having upon its front a figure-head.
I have given these particulars in order to show how closely they agree with the
discoveries made by the Bureau assistant in this region, from whose notes I take
the following description:
 Fig. 18.
—Group of mounds, Clarke County, Missouri.

Between Fox River and Sugar Creek, in Clarke County, a sharp dividing ridge
about 100 feet high extends in a northerly direction for nearly two miles from
where these streams enter upon the open bottom of the Mississippi. Scattered
irregularly along the crest of this ridge is a line of circular mounds shown in Fig.
18. These range in size from 15 to 50 feet in diameter and from 2 to 6 feet high,
and are circular in form. In No. 3,[25] diameter 35 feet and height 5 feet,
situated in the central portion, was found a stone coffin or cist 7 feet long and 2
feet wide, formed of slabs of sandstone in the usual manner. This was covered
first with similar slabs and then the whole incased in a layer of rougher stones.
Over this was a layer of hard earth, which was evidently in a plastic state when
placed there, as it had run into and filled up the interstices. Above this was a
foot or more of yellowish earth, similar to that forming the ridge. In the coffin
was the skeleton of an adult, lying horizontally on the back, but too far gone to
decay to admit of removal. No specimens of art of any kind were found with it.
No. 4, a trifle smaller than No. 3, was opened by running a trench from the
eastern margin. For a distance of 15 or 16 feet nothing was encountered except
the earth, with which it appeared to be covered to the depth of 2 feet. Here was
found a layer of rough stones covering a mass of charcoal and ashes with bones
intermixed. In fact the indications leave the impression that one or more persons
(or their bones) had been burned in a fire on the natural surface of the earth
near the center of the mound, the coals and brands of which were then covered
with rough stones thrown in, without any system, to the depth of 3 feet, over a
space 10 or 12 feet in diameter, and then covered with earth. Only fragments of
charred human bones, pieces of rude pottery, and stone chips were found
commingled with the charcoal and ashes.
Another group on the farm of Mr. J. N. Boulware, near the line between Clarke
and Lewis counties, was examined by the same party. This group, which is
situated on a bench or terrace from 20 to 40 feet above the Mississippi bottoms,
consists of some 55 or 60 ordinary circular mounds of comparatively small size.
In one of these, 45 feet in diameter and 5 feet high, were found, near the top,
the fragments of a human skeleton much decayed, and broken pottery, encircled
by a row of flat stones set up edgewise and covered with others of a similar
character. Below these was a layer of very hard light-colored earth, mixed
throughout with fragments of charred human bones and pottery, charcoal and
stone chips.
Another, about 60 feet in diameter, was found to consist (except the top layer of
soil, about 1 foot thick) of hard, dried "mortar" (apparently clay and ashes
mixed), in which fragments of charred human bones, small rounded pieces of
pottery, and stone scrapers were mingled with charcoal and ashes.
"As all the mounds opened here," remarks the assistant, "presented this
somewhat singular feature, I made a very careful examination of this mortar-like
substance. I found that there were differences between different portions of the
same mound sufficiently marked to trace the separate masses. This would
indicate that the mounds were built by successive deposits of mortar thus mixed
with charred bones, and not in strata but in masses."
 THE OHIO DISTRICT.
This, as before stated, includes Ohio, a portion of eastern Indiana, and the
western part of West Virginia.
As only very limited explorations have been made in the Ohio portion of this
district by the Bureau of Ethnology, I will content myself with a brief allusion to
the observations of others.
The descriptions given by Squier and Davis of the few burial mounds they
explored are too well known to require repeating here. Their conclusion in
regard to them, which has already been alluded to, is stated in general terms as
follows:
Mounds of this class are very numerous. They are generally of considerable size,
varying from 6 to 80 feet in height, but having an average altitude of from 15 to
20 or 25 feet. They stand without the walls of enclosures at a distance more or
less remote from them.
Many are isolated, with no other monuments near them; but they frequently
occur in groups, sometimes in close connection with each other, and exhibiting a
dependence which was not without its meaning. They are destitute of altars, nor
do they possess the regularity which characterizes the "temple mounds." The
usual form is that of a simple cone; sometimes they are elliptical or pear-shaped.
These mounds invariably cover a skeleton (in very rare instances more than one,
as in the case of the Grave Creek mound), which at the time of interment was
enveloped in bark or coarse matting, or inclosed in a rude sarcophagus of timber,
the traces and in some instances the very casts of which remain. Occasionally the
chamber of the dead is built of stone, rudely laid up, without cement of any kind.
Burial by fire seems to have been frequently practiced by the mound-builders.
Urn burial also appears to have prevailed to a considerable extent in the Southern
States. With the skeletons in these mounds are found various remains of art,
comprising ornaments, utensils, and weapons.[26]
For the purpose of conveying to the mind a clear idea of the character of these
mounds, I give here a copy of their figure of one of them (Fig. 19), and also of
the wooden vault found in it (Fig. 20). This mound, as was the case with most of
the burial mounds opened by them, although comparatively large, is without any
distinct stratification.
In some cases (see Ancient Monuments, Figs. 52 and 53, p. 164) a layer of bark
was first spread on the natural surface of the ground after it had been cleared,
leveled, and packed; on this the body was laid at full length. It was then covered
with another layer of bark and the mound was heaped over this.
Although no mounds containing stone sepulchers fell under their notice during
their explorations, they obtained satisfactory evidence that one within the limits
of Chillicothe had been removed, in which a stone coffin, "corresponding very
nearly with the kistvaen of English antiquarians" was discovered.
 Fig. 19.
—Ohio burial mound (after Squier and Davis).

Fig. 20.
—Wooden vault (after Squier
and Davis).

Some rather singular burial mounds have been described as found in different
parts of this State, but unfortunately the descriptions are based largely on
memory and second-hand statements and hence do not have that stamp of
accuracy and authenticity that is desirable. For example, a large stone mound,
which formerly stood a short distance from Newark, is described[27] as conical in
form, 182 feet in diameter, and from 40 to 50 feet high, composed of stones in
their natural shape. This, upon removal, was found to cover some fifteen or
sixteen small earth mounds. In one of these were found human bones and river
shells. In another was encountered a layer of hard white fire-clay. Two or three
feet below this was a wooden trough. This was overlaid by small logs of wood to
serve as a cover, and in it was found a skeleton, around which appeared the
impression of a coarse cloth. With it were fifteen copper rings and a "breastplate"
of the same metal. The wood of the trough and covering was in a good state of
preservation. The clay which covered it was impervious both to air and water.
The logs which overlaid the wooden sarcophagus "were so well preserved that
the ends showed the axe marks, and the steepness of the kerf seemed to
indicate that some instrument sharper than the stone axe found throughout the
West had been employed to cut them."
"In another of these mounds a large number of human bones, but no other relics
worthy of note, were found."[28]
In a mound situated in Clear Creek Township, Ashland County, a stone coffin or
cist was discovered, constructed of flat stones set up edgewise. It contained six
or eight skeletons, "neatly cleaned and packed, in a good state of preservation."
[29]

A statement worthy of notice in this connection is made by Mr. H. B. Case in the

Smithsonian Report for 1881.[30] The Delaware Indians formerly had a village in
the northern part of Green Township, Ashland County, which was still occupied by
them when the white settlers reached there in 1809. An examination of their
graves in 1876 brought to light the fact that in some cases the dead were buried
in stone cists; in others small, round, drift bowlders were placed around the
skeletons.
One of the most satisfactory and most important accounts of Ohio burial mounds
will be found in a "Report of Explorations of Mounds in Southern Ohio," by Prof.
E. B. Andrews, published in the Tenth Annual Report of the Peabody Museum.
Speaking of the George Connet mound, in Athens County, he says:
This is a low mound about 6 feet high with a broad base perhaps 40 feet in
diameter. It has for years been plowed over and its original height has been
considerably reduced. My attention was drawn to this mound by the burnt clay on
its top. A trench 5 feet wide was dug through the center. On the east side much
burnt yellow clay was found, while on the west end of the trench considerable
black earth appeared, which I took to be kitchen refuse.
About 5 feet below the top we came upon large quantities of charcoal, especially
on the western side. Underneath the charcoal was found a skeleton with the
head to the east. The body had evidently been enclosed in some wooden
structure. First there was a platform of wood placed upon the ground, on the
original level of the plain. On this wooden floor timbers or logs were placed
longitudinally, and over these timbers there were laid other pieces of wood,
forming an enclosed box or coffin. A part of this wood was only charred, the rest
was burnt to ashes. The middle part of the body was in the hottest fire and many
of the vertebræ, ribs, and other bones were burnt to a black cinder, and at this
point the enclosing timbers were burnt to ashes. The timbers enclosing the lower
extremities were only charred.
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