Cost and Management Accounting-I Mohammed Hanif

pdf download

https://ebookmass.com/product/cost-and-management-accounting-i-
mohammed-hanif/

Explore and download more ebooks at ebookmass.com

Here are some recommended products for you. Click the link to
download, or explore more at ebookmass.com

Financial Accounting - I, Revised Fourth Edition Mohammed

Hanif

https://ebookmass.com/product/financial-accounting-i-revised-fourth-
edition-mohammed-hanif/

Financial Accounting - II [Paperback] HANIF & MUKHERJEE

Mohammed Hanif

https://ebookmass.com/product/financial-accounting-ii-paperback-hanif-
mukherjee-mohammed-hanif/

Management and Cost Accounting 11th Edition Mike Tayles

https://ebookmass.com/product/management-and-cost-accounting-11th-
edition-mike-tayles/

Management and Cost Accounting, 8th Edition Alnoor Bhimani

https://ebookmass.com/product/management-and-cost-accounting-8th-
edition-alnoor-bhimani/
Management and Cost Accounting Student Manual 11th Edition
Mike Tayles

https://ebookmass.com/product/management-and-cost-accounting-student-
manual-11th-edition-mike-tayles/

Corporate Accounting 2nd Edition M Hanif

https://ebookmass.com/product/corporate-accounting-2nd-edition-m-
hanif/

Cost Accounting 15th Edition, (Ebook PDF)

https://ebookmass.com/product/cost-accounting-15th-edition-ebook-pdf/

Horngren’s Cost Accounting – Ebook PDF Version

https://ebookmass.com/product/horngrens-cost-accounting-ebook-pdf-
version/

Principles of Cost Accounting 17th Edition

https://ebookmass.com/product/principles-of-cost-accounting-17th-
edition/
Cost and Management Accounting-I
Cost and Management Accounting-I

Mohammed Hanif
Sr. Professor, Accounting & Finance
St. Xavier’s College (Autonomous), Kolkata

McGraw Hill Education (India) Private Limited

CHENNAI
McGraw Hill Education Offices
Chennai New York St Louis San Francisco Auckland Bogotá Caracas
Kuala Lumpur Lisbon London Madrid Mexico City Milan Montreal
San Juan Santiago Singapore Sydney Tokyo Toronto
 McGraw Hill Education (India) Private Limited
Published by McGraw Hill Education (India) Private Limited
444/1, Sri Ekambara Naicker Industrial Estate, Alapakkam, Porur, Chennai 600 116

Cost and Management Accounting-I

Copyright © 2018 by McGraw Hill Education (India) Private Limited.

No part of this publication may be reproduced or distributed in any form or by any means, electronic, mechanical, photocopying,
recording, or otherwise or stored in a database or retrieval system without the prior written permission of the publishers. The program
listings (if any) may be entered, stored and executed in a computer system, but they may not be reproduced for publication.

This edition can be exported from India only by the publishers,

McGraw Hill Education (India) Private Limited.

1 2 3 4 5 6 7 8 9 D103074 22 21 20 19 18
Printed and bound in India.
ISBN (13): 978-93-87572-42-3
ISBN (10): 93-87572-42-0
Director—Science & Engineering Portfolio: Vibha Mahajan
Senior Portfolio Manager: Suman Sen
Associate Portfolio Manager: Laxmi Singh
Senior Manager—Content Development: Shalini Jha
Content Developer: Amit Chatterjee
Production Head: Satinder S Baveja
Senior Manager—Production: Piyaray Pandita
General Manager—Production: Rajender P Ghansela
Manager—Production: Reji Kumar

Information contained in this work has been obtained by McGraw Hill Education (India), from sources believed to be reliable. However,
neither McGraw Hill Education (India) nor its authors guarantee the accuracy or completeness of any information published herein, and
neither McGraw Hill Education (India) nor its authors shall be responsible for any errors, omissions, or damages arising out of use of this
information. This work is published with the understanding that McGraw Hill Education (India) and its authors are supplying information
but are not attempting to render engineering or other professional services. If such services are required, the assistance of an appropriate
professional should be sought.

Typeset at APS Compugraphics, 4G, PKT 2, Mayur Vihar Phase-III, Delhi 96, and printed at

Cover Printer:
Visit us at: www.mheducation.co.in
Write to us at: [email protected]
CIN: U22200TN1970PTC111531
Toll Free Number: 1800 103 5875
 Preface

In the last few years, there have been many changes in the field of Cost and Management Accounting. In
the past, the role of the cost and management accountants was very narrow. Nowadays, their job is not
only limited to report the past events to the management, but also they act as internal consultants. They
are actively involved in the decision-making process of the organisation. Hence, there is a dire need to
equip students with the skills required according to the dynamic requirements of the corporate world so
that they can pursue this profession with efficacy.
This book has been a modest approach in this direction. Cost and Management Accounting-I has
been structured as per the CBCS syllabus prescribed by the University of Calcutta w.e.f. 2017-18, for
the students of B. Com Semester II.
Thorough knowledge of the subject is of vital importance for the students, and hence, a sincere
effort has been made throughout this book to give students a clear view of the subject. Considering the
changing students’ need, a considerable restructuring of the book has been done, especially in terms of
pedagogical respect.
Previous years’ CU question papers with solutions have been provided in every chapter. The question
papers are further segregated into two categories: ‘for general course students’ and ‘for honours course
students’. The questions provided in the book will enable the students to assess the kind of questions
asked in the university examination and will also help them in evaluating their conceptual understanding.
An exclusive section named ‘special problems’ has been dedicated for advance learners. It includes
questions that are more challenging and are of higher order of difficulty.
A number of colleagues, friends and students helped in the preparation of this book. The author
thanks each and every one of them. Special thanks to Mr. S. Rangarajan for typesetting and formatting
the book.
Utmost care has been taken to make this book error-free, but still if any error comes up, it can be
addressed at [email protected]. All suggestions will be most welcomed.
M Hanif
 Brief Contents

1. Introduction to Cost Accounting 1.1–1.10

2. Cost Terms, Concepts and Classifications 2.1–2.18
3. Accounting for Materials 3.1–3.126
4. Employee Cost and Incentive Systems 4.1–4.86
5. Accounting for Overheads 5.1–5.128
6. Cost Book-Keeping 6.1–6.80
7. Job Costing and Batch Costing 7.1–7.66
8. Contract Costing 8.1–8.68
9. Operating/Service Costing 9.1–9.36
10. Process Costing 10.1–10.108
 Contents

Preface v
Brief Contents vii
Syllabus xxi

1. Introduction to Cost Accounting ........................................................................... 1.1–1.10

Definition of Cost Accounting 1.1
Role of Cost Accounting 1.2
Future Role of Cost Accounting 1.6
Installing a Cost Accounting System 1.6
Advantage of Cost Accounting System 1.7
Distinction between Financial Accounting and Cost Accounting 1.7
Meaning of Management Accounting 1.8
Distinction between Cost Accounting and Management Accounting 1.9
Theoretical Questions 1.10

2. Cost Terms, Concepts and Classifications ............................................................... 2.1–2.18

Introduction 2.1
Definition of Cost 2.1
Definition of Cost Object 2.1
Definition of Cost Unit 2.1
Composite Cost Units 2.2
Definition of Cost Centre 2.3
Distinction between Cost Centre and Cost Unit 2.3
Types of Cost 2.4
Classification of Costs 2.6
Basis of Classification 2.6
Classification on the Basis of Nature of Cost / Expense 2.6
Classification on the Basis of Relation to Cost Centre / Cost Object — Traceability 2.7
Summary of Analysis of Cost 2.8
 Contents
x

Classification on the Basis of Functions / Activities 2.9

Classification on the Basis of Behaviour 2.10
Classification on the Basis of Management Decision-Making 2.14
Classification on the Basis of Product Costs and Period Costs 2.14
Theoretical Questions 2.17
Practical Questions 2.17
Guide to Answers 2.18

3. Accounting for Materials ..................................................................................3.1–3.126

Section I : Purchasing, Receiving and Storing
Introduction 3.1
Materials Purchasing Procedures 3.1
Functions of the Purchasing Department 3.1
The Materials ‘Cycle’ 3.2
Qualifications of a Purchase Manager 3.3
The Purchase Requisition 3.3
The Purchase Order 3.4
Centralised vs. Decentralised Purchasing 3.5
Just-in-time Purchasing 3.6
Advantages of JIT Purchasing System 3.7
Materials Purchasing System and Changing Technology 3.7
Receiving of Materials 3.7
Functions of the Receiving Department 3.7
The Goods Received Note (or The Receiving Report) 3.8
Material Cost 3.9
Summary of Treatment of Different Items in the Determination of Purchase Cost 3.10
Treatment of Containers for Materials Purchased 3.10
Storing of Materials 3.14
Duties of Store-keeper 3.14
Organisation of Stores Department 3.15
Bin Card 3.16
Stores Ledger 3.17
Distinction between Bin Card and Stores Ledger 3.18
Justification of Maintaining Bin Cards 3.18
Section II : Control of Materials
Control of Material – Main Considerations 3.19
Tools and Techniques Used for Control of Materials 3.20
ABC Analysis 3.20
Advantages of ABC Analysis 3.22
Economic Order Quantity (EOQ) 3.22
Visit https://ebookmass.com today to explore
a vast collection of ebooks across various
genres, available in popular formats like
PDF, EPUB, and MOBI, fully compatible with
all devices. Enjoy a seamless reading
experience and effortlessly download high-
quality materials in just a few simple steps.
Plus, don’t miss out on exciting offers that
let you access a wealth of knowledge at the
best prices!
 Contents
xi

Computation of EOQ 3.23

Tabular Approach 3.23
Formula Approach 3.24
Graphical Approach 3.26
Assumption of EOQ Model 3.26
Limitations of EOQ Model 3.27
Discount on Bulk Purchase 3.31
Production Lot Size / Economic Batch Quantity 3.40
Formula for Determining Economic Lot Size 3.41
Re-order Level and Safety Stock 3.43
Computation of Re-order Level 3.43
Maximum Stock Level 3.43
Factors on which Maximum Stock Level are Dependent 3.44
Minimum Stock level 3.44
Factors on which Minimum Stock Level are Dependent 3.44
Average Stock Level 3.45
Perpetual Inventory System 3.51
Advantages of Perpetual Inventory System 3.51
Physical Inventory 3.51
Periodical Stock-Taking 3.52
Stock-Taking Procedure 3.52
Continuous Stock-Taking 3.53
Advantages of Continuous Stock-Taking 3.53
Reasons for Material Shortages and Overages 3.53
Treatment of Material Losses 3.54
Scrap 3.54
Spoilage 3.54
Defective 3.55
Waste 3.55
Previous Years’ C.U. Question Paper (with Solution) 3.56
For General Candidates 3.56
For Honours Candidates 3.60
Section III : Issuing Materials
Materials Requisition 3.71
Bill of Materials 3.72
Advantages of using Bill of Materials 3.72
Limitations of using Bill of Materials 3.72
Pricing the Issues of Materials 3.73
Factors for Selecting a Particular Method 3.73
FIFO (First in, First Out) Method 3.74
LIFO (Last in, First Out) Method 3.77
 Contents
xii

Simple Average Method 3.83

Weighted Average Method 3.85
Specific Identification Method 3.87
Base Stock Method 3.87
Periodic Simple Average Method 3.90
Periodic Weighted Average Method 3.91
Standard Cost Method 3.92
Replacement Cost Method 3.94
Which Method of Pricing Issues to be Adopted? 3.94
Requirement of Cost Accounting Standard (CAS-6) 3.94
Return of Materials from Factory to Stores 3.95
Materials Return to Vendors (Suppliers) 3.95
Previous Years’ C.U. Question Paper (with Solution) 3.99
For General Candidates 3.99
For Honours Candidates 3.109
Theoretical Questions 3.115
Practical Questions 3.116
Guide to Answers 3.125

4. Employee Cost and Incentive Systems .................................................................... 4.1–4.86

Section A: Personnel and Payroll
Introduction 4.1
The Personnel / Human Resource Department 4.1
Recording Labour Costs 4.3
The Time Keeping Department 4.3
Methods of Recording Hours Worked 4.3
Time Booking 4.5
The Payroll Department 4.6
Payroll Documents and Records 4.6
Computerised Payroll 4.7
The Cost Department 4.12
Section B: Remuneration and Incentives
Essential Features of a Successful Wages / Remuneration Payment Plan 4.13
Methods of Remuneration 4.13
Time–based Remuneration / Time Rates System 4.13
Advantages of Time-based Remuneration 4.15
Disadvantages of Time-based Remuneration 4.15
Treatment of Idle Time in Cost Accounting 4.15
 Contents
xiii

Normal Idle Time 4.15

Abnormal Idle Time 4.15
Cost Accounting Treatment 4.15
Treatment of Overtime Premium 4.16
Control of Overtime 4.16
Piecework Remuneration / Piece Rates System 4.16
Straight Piece Rates 4.16
Piece Rates with Guaranteed Day Rate 4.17
Differential Piece Rates 4.19
Taylor Differential Piece Rate System 4.20
Merrick Differential Piece Rate System 4.21
Gantt Task and Bonus System 4.22
Premium Bonus Systems / Incentive Schemes 4.22
Main Principles / Desirable Characteristics of a Good Incentive System 4.23
The Halsey Premium Scheme (50 : 50) 4.23
The Halsey–Weir Premium Scheme (30 : 70) 4.24
The Rowan Premium Scheme 4.24
Emerson Efficiency System 4.25
Group Bonus Scheme 4.61
Situations to adopt Group Bonus Scheme 4.61
Advantage of Group Bonus Scheme 4.61
Labour Turnover 4.64
Causes of Labour Turnover 4.64
Effects of Labour Turnover on Cost of Production 4.65
Treatment of Labour Turnover Cost in Cost Accounting 4.65
Remedial Steps to Minimise Labour Turnover 4.65
Measurement of Labour Turnover 4.66
Previous Years’ C.U. Question Paper (with Solution) 4.67
For General Candidates 4.67
For Honours Candidates 4.69
Job Evaluation 4.73
Objective of Job Evaluation 4.74
Methods of Job Evaluation 4.74
Merit Rating 4.74
Objectives of Merit Rating 4.75
Advantages of Merit Rating 4.75
Limitations of Merit Rating 4.75
Distinction between Job Evaluation and Merit Rating 4.75
Time Study 4.75
Time Study Procedures 4.76
Motion Study 4.76
 Contents
xiv

Theoretical Questions 4.76

Practical Questions 4.77
Guide to Answers 4.84

5. Accounting for Overheads .................................................................................5.1–5.128

Section 1: Definition and Classification of Overheads
Definition 5.1
Indirect Materials Cost 5.1
Indirect Labours Cost / Employees Costs 5.1
Indirect Expenses 5.2
Classification of Overheads 5.2
(a) Classification on the Basis of Functions 5.2
(b) Classification on the Basis of Behaviour 5.4
Section 2: Accounting for Production/Operation/Manufacturing Overheads
Introduction 5.6
Collection of Production / Operation / Manufacturing Overheads 5.7
Standing Order Number and Cost Accounting Number 5.7
Distribution of Production / Operation / Manufacturing Overheads 5.7
Primary and Secondary Distribution 5.9
Manufacturing / Production Departments 5.9
Service Departments 5.9
Allocation of Production / Operation / Manufacturing Overheads 5.9
Apportionment of Production / Operation / Manufacturing Overheads 5.9
Distinction between Allocation and Apportionment of Expenses 5.10
Steps for Allocation and Apportionment of All Production / Operation / Manufacturing
Overheads to Production and Service Departments 5.11
Re-apportionment of Service Department Overheads to Production
Department 5.15
(i) When there is only One Service Department 5.15
(ii) When there are Two or More Service Departments with Non-reciprocal Service 5.17
(iii) When there are Two or More Service Departments with Reciprocal Service 5.22
Methods for Solving the Problem of Reciprocal Basis Service 5.22
1. Repeated / Continuous Distribution Method 5.22
2. Simultaneous Equation Method / Algebraic Method 5.23
3. Direct Method 5.28
4. Trial and Error Method 5.29
5. Specified Order of Closing Method 5.30
Secondary Distribution – Which Method? 5.33
Absorption of Production or Operation Overheads 5.34
 Contents
xv

Selection of the Base 5.35

Choice Between Plantwide or a Departmental Rate 5.35
Different Bases Used for Overhead Absorption Rate Calculation 5.36
1. Direct Labour Cost 5.36
2. Direct Labour Hours 5.36
3. Machine Hours 5.37
4. Units of Production 5.38
5. Direct Materials Cost 5.38
6. Prime Cost 5.39
Previous Years’ C.U. Question Paper (with Solution) 5.53
For General Candidates 5.53
For Honours Candidates 5.59
Pre–determined Versus Actual Absorption Rate 5.63
Over and Under Absorption Overhead 5.63
Disposal of Over / Under Absorption of Overheads 5.74
1. Transfer to Costing Profit and Loss Account 5.74
2. Use of Supplementary Rate 5.74
3. Carry Forward to Next Period 5.75
Absorption of Production Overheads and Production Capacity 5.78
Cost Center Machine Hour Rates 5.85
Standing Charges 5.85
Running Expenses 5.86
Computation of Machine Hour Rate 5.86
Pure Machine Hour Rate 5.86
Comprehensive Machine Hour Rate 5.86
Group Machine Hour Rate 5.87
Previous Years’ C.U. Question Paper (with Solution) 5.95
For General Candidates 5.95
For Honours Candidates 5.97
Section 3: Administrative, Selling and Distribution Overheads
Administrative Overheads 5.101
Treatment of Administrative Overheads in Cost Accounts 5.101
Control of Administrative Overheads 5.101
Selling Overheads 5.102
Distribution Overheads 5.102
Assignment of Cost 5.102
Control of Selling and Distribution Overheads 5.103
Section 4: Treatment of Different Items in Cost Accounts
Theoretical Questions 5.107
Practical Questions 5.108
Guide to Answers 5.125
 Contents
xvi

6. Cost Book-Keeping ........................................................................................... 6.1–6.80

Introduction 6.1
Integrated Accounting System 6.1
Rule 1: The Duality Rule 6.1
Rule 2: Debit and Credit Rule 6.1
Features of Integrated Accounting System 6.3
Advantages of Integrated Accounting System 6.3
Disadvantages of Integrated Accounting System 6.3
Control Accounts 6.4
Advantages of Using Control Accounts 6.5
Journal Entries under Integrated Accounting System 6.5
Interlocking (Non–integrated) Accounting System 6.19
Important Ledgers of Interlocking Accounting System 6.19
Financial Accounting Ledgers 6.19
Cost Accounting Ledgers 6.19
Important Control Accounts 6.20
Link Between Financial Accounting Ledger and Cost Accounting Ledger 6.21
Specimen Book–keeping Entries in the Cost Books 6.22
Some Important Items 6.25
1. Carriage Inwards 6.25
2. Special Order 6.25
3. Capital Order 6.25
4. Under / Over Absorption of Overheads 6.26
Previous Years’ C.U. Question Paper (with Solution) 6.42
For General Candidates 6.42
For Honours Candidates 6.44
Reconciliation of Financial Accounts Profit and Cost Accounts Profit 6.47
Items Shown Only in the Financial Accounts 6.47
Items Shown Only in the Cost Accounts 6.48
Same Items Treated Differently in the Financial Accounts and the Cost Accounts 6.48
Preparation of Profit Reconciliation Statement 6.49
When Profit as per Cost Accounts is Given 6.49
When Profit as per Financial Accounts is Given 6.52
Preparation of Memorandum Reconciliation Account 6.53
Previous Years’ C.U. Question Paper (with Solution) 6.62
For General Candidates 6.62
For Honours Candidates 6.63
Theoretical Questions 6.66
Practical Questions 6.67
Guide to Answers 6.78
 Contents
xvii

7. Job Costing and Batch Costing............................................................................. 7.1–7.66

Introduction 7.1
Meaning of Job Costing 7.1
Features of Job Costing 7.1
Advantages of Job Costing 7.2
Limitations of Job Costing 7.2
Users of Job / Batch Costing 7.2
Job Order Number 7.3
Job Order Sheet 7.3
Elements of Cost 7.4
Cost Accounting Procedures 7.5
Cost Estimation and Determination of Quotation Price 7.23
Previous Years’ C.U. Question Paper (with Solution) 7.34
For General Candidates 7.34
For Honours Candidates 7.43
Batch Costing 7.52
Features of Batch Costing 7.52
Theoretical Questions 7.56
Practical Questions 7.56
Guide to Answers 7.43

8. Contract Costing.............................................................................................. 8.1–8.68

Introduction 8.1
Characteristics of Contract Costing 8.1
Types of Contract 8.2
Fixed–price Contract 8.2
Cost–plus Contract 8.2
Advantages of Cost-plus Contract 8.2
Disadvantages of Cost-plus Contract 8.2
Important Terms Used in Contract Costing 8.3
Recording of Costs in a Contract 8.3
The Cost of Materials 8.3
The Cost of Labour 8.3
Direct Expenses 8.3
Plant and Machinery 8.4
The Cost of Overhead 8.4
The Cost of Sub–Contract Work 8.4
Ascertainment of Profit or Loss of a Short–term Contract 8.4
Ascertainment of Profit of a Long–term Contract 8.5
(1) When the contract is upto 25% complete 8.6
 Contents
xviii

(2) When the contract is above 25% complete but not exceeding 50% complete 8.6
(3) When the contract is above 50% complete but not exceeding 75% complete 8.6
(4) When the contract is above 75% complete or nearing completion 8.6
(5) In case of a loss, the entire amount is transferred to the Profit and Loss Account
irrespective of the percentage of completion. 8.7
Calculation of Percentage of Completion of a Contract 8.7
Calculation of Work–in–Progress for Balancing Sheet Purpose 8.8
Escalation Clause 8.36
Previous Years’ C.U. Question Paper (with Solution) 8.41
For General Candidates 8.41
For Honours Candidates 8.48
Theoretical Questions 8.57
Practical Questions 8.57
Guide to Answers 8.67

9. Operating/Service Costing .................................................................................. 9.1–9.36

Introduction 9.1
Meaning of Operating / Service Costing 9.1
Characteristics of Operating / Service Costing 9.1
Users of Operating / Service Costing Method 9.2
The Cost Unit 9.2
Transport Costing 9.2
Collection of Data 9.2
Log Sheet 9.3
Operating Cost Sheet 9.3
Treatment of Some Items 9.4
Performance Statement 9.4
Fare Calculation 9.15
Decision Making 9.21
Previous Years’ C.U. Question Paper (with Solution) 9.24
For Honours Candidates 9.24
Theoretical Questions 9.29
Practical Questions 9.29
Guide to Answers 9.35

10. Process Costing .........................................................................................10.1–10.108

Meaning of Process Costing 10.1
Illustrating Process Costing 10.1
Features of Process Costing 10.2
Some Industries where Process Costing is Used 10.2
 Contents
xix

Process Costing Vs. Job Costing 10.2

Similarities Between Process Costing and Job Costing 10.2
Differences between Process Costing and Job Costing 10.4
Advantages of Process Costing 10.4
Limitations of Process Costing 10.4
Methods of Processing 10.5
Sequential Processing 10.5
Parallel Processing 10.5
Selective Processing 10.6
Process Cost Accounting Procedures 10.6
Elements of Cost 10.7
Materials 10.7
Labour 10.7
Direct Expenses 10.8
Production Overhead 10.8
Steps for Dealing with Process Costing When All Output is Fully Complete 10.8
Classifying Losses in Process 10.11
Normal Loss 10.11
Abnormal Loss 10.11
Abnormal Gain 10.11
Accounting for Normal Loss and Abnormal Loss 10.12
Accounting for Increase in Units 10.15
Accounting for the Sale of Scrap (Normal / Abnormal) 10.15
Accounting for Waste 10.15
Abnormal Gain 10.19
Defective Units and Rework Cost 10.22
Process Accounting When There is Work-in-Progress (WIP) 10.42
Methods of Calculating Equivalent Units of Production 10.43
FIFO Method 10.43
Preparation of Process Account 10.44
Elements of Cost with Different Degrees of Completion 10.44
Normal Losses and Equivalent Unit 10.47
Abnormal Losses and Equivalent Unit 10.47
Abnormal Gain and Equivalent Unit 10.53
Previous Process Cost 10.55
Weighted Average Method 10.59
Cost per Equivalent Unit is Calculated as follows: 10.60
Comparison of FIFO Method and Weighted Average Method 10.60
Selection of a Costing Method 10.61
Inter-Process Profit 10.69
Limitations of this system 10.69
 Contents
xx

Preparation of Process Account 10.69

Steps for Preparing First Process Account 10.69
Steps for Preparing Second and Subsequent Processes 10.70
Previous Years’ C.U. Question Paper (with Solution) 10.76
For General Candidates 10.76
For Honours Candidates 10.76
Theoretical Questions 10.89
Practical Questions 10.90
Guide to Answers 10.104
Visit https://ebookmass.com today to explore
a vast collection of ebooks across various
genres, available in popular formats like
PDF, EPUB, and MOBI, fully compatible with
all devices. Enjoy a seamless reading
experience and effortlessly download high-
quality materials in just a few simple steps.
Plus, don’t miss out on exciting offers that
let you access a wealth of knowledge at the
best prices!
Exploring the Variety of Random
Documents with Different Content
 Another exhibition of clairvoyance—the reading of writing sealed
up and unopened—adds greatly to the mystery of the performance;
but how this is done can be easily explained. Previous to going on
the stage, a sentence is selected, and written in blacklead on a piece
of paper. During the performance similar pieces of paper are handed
round to several of the audience, who are requested to write a
sentence thereon. These papers are sealed similarly to the prepared
one, and placed in a hat. The professor then pretends to select one
at random, after having shaken up the papers; but he really takes up
the one he had already in his hand. The lady clairvoyant is then
requested to read a sentence, which, of course, she can easily do.
The paper is then handed to one of the audience and to their
astonishment it is found to have been the actual sentence written. It
will be understood that each writer of a sentence is ignorant of what
another has written, and the given sentence is therefore thought to
have been written by one of the audience. This suspicion may be
heightened by the queer method of spelling, or the character of the
caligraphy; it may be made still more astounding by writing the
sentence in a foreign language with a slight mistake in spelling, or
grammar, upon which the clairvoyant can comment in her reply, and
thus acquire a reputation for scholarly and linguistic attainments.
The same means are resorted to in the adding up of a sum. The
figures are all prepared behind the stage, and the bona fide sums
given by the audience are never the ones answered by the
clairvoyant. I think I have given, or I hope I have, a clear and full
explanation of clairvoyance or second sight, and the reader may, by
a little practice, become as perfect in this special branch of magic as
the mysterious lady—Heller—Miss Anderson, Dr. Lynn, and a host of
others, who have mystified and bewildered thousands of wondering
spectators.
 CHAPTER VII.

Spiritualism.

The belief in the materialization of spirits, and the visits of spiritual

inhabitants of another world to the scene of their mortal sojourn for
the sole object of giving specimens of their caligraphy on slates and
ceilings, rapping and playing upon tambourines, sealed accordions,
guitars, and so forth, affords another proof that there are no bounds
to human credulity and stupidity.
A worthy doctor of philosophy, only recently deceased, said in
my hearing, while speaking of the gross ignorance that prevailed
among believers in spiritualism, that if a man stood in the middle of
the road with a crowd of people round him, and asserted, with well-
worded sentences and an apparent earnestness and belief on his
own part, that two and two were five, he would find some among
the crowd to believe him. Perhaps the doctor went a little too far in
his observation, but it is, nevertheless, almost incredible that a large
number of persons can be so bigoted and thick-headed as to persist
in their belief in spiritualism when medium after medium has been
most unequivocally found to be conjuror, trickster, and swindler.
These conjurors and tricksters are not men who practise their art of
deceiving on the stage in a legitimate manner, but they are men who
pander to the credulity, bigotry, and fanaticism of the imbecile,
obtuse, and weak-minded person who believe in spirit land, by
claiming the power of recalling from that unknown region to which
the soul is supposed to take its flight when it has shuffled off its
mortal coil, those beings who have gone from earth never to return
again, except by the agency of these mediums. In asserting their
power of “calling up the spirits from the vasty deep,” or from the sky,
they offer as proof of their claim to be believed certain tests, which
have been, and which I will show are, simply the hanky-panky tricks
of the prestidigitateur and magician. The credulous followers of
these mediums cannot or will not see the absurdity of bringing souls
from the “world of spirits” merely to answer idiotic questions, and to
perform such antics as even a wild and unrestrained boy would not
be mad enough to do; but they believe the assertions of the
mediums simply because the tests which are applied to them consist
of something more material and tangible than aërial nothings, and
appear to be marvellous and beyond the power of the human mind
to understand.
Have these spiritualists never witnessed the performance of a
clever conjuror who confesses that all his tricks are worked by
mechanical means and sleight of hand? or have they never seen
apparent wonders performed, the mystery of which they could not
unravel? They must have done so, and yet we have never once
heard such men as Heller, Houdin, Professor Anderson, Maskelyne
and Cooke, assert that their performances or manifestations were
the works of materialized spirits.
One of the tests offered by the mediums is the rope-tying trick,
made so famous by the Davenport Brothers. It has been clearly
demonstrated that it was merely a trick. The medium has in his hand
a coil of rope about twelve yards long. The lights are extinguished,
and a few seconds afterward, when the gas is lighted, he is seen
securely fastened to a chair, his hands tied, and the rope made fast
between his wrists. One of the company is requested to examine the
rope and seal the ends of the knot. The gas is again extinguished,
and a tambourine is heard bounding about the room. A hand—and a
very material hand—claps the faces of the nearest persons, hats are
knocked off, a bell is rung, arms are pinched, and various other
manifestations occur which fully convince the astonished devotees
that some one—spirit or otherwise—is evidently giving free vent to a
playful and mischievous disposition. The medium, of course, claims
that these manifestations are performed by spirits summoned by
him; and he is believed, not because the spectators suppose that
spirits could be so summoned and be made to manifest their
presence, but that, because the medium is tied with a rope, the
ends of which are so sealed as to prevent his getting free from the
bondage into which the spirits have placed him, he cannot possibly
be the one that played the tambourine, rung the bell, gave the
blows, etc.—ergo, it must have been the spirits.
Now, had these faithful believers looked very carefully at the
rope and the method of the tying, they would have discovered that
the rope had previously been cut in halves, and then knotted with a
fast knot in the middle. This knot is concealed by the medium before
he binds himself, by holding it in his hand. The rope then, of course,
looks like one continuous whole. When the gas is lowered, he places
the two ends of the rope beneath him on the chair, and, in a manner
which I can scarcely explain in writing or even by illustration, so
binds himself, that by making a double running knot, and placing
this double noose twice round his wrist, he can slip it, and thus free
his hand at will. The knot may be concealed, because it is never
touched or disturbed. When the room is again darkened, it is found
to be a very easy matter for the medium to perform any of the usual
manifestations.
Another test offered by a medium, and which was considered as
convincing proof of the right of his claim of connection with the
world of spirits, was the well-known sealed accordion test. The
instrument was fast bound by tapes, and the tapes sealed at every
note so as to prevent it being played in the ordinary way. As soon as
the lights were out the accordion was heard to play, not too sweetly,
but sufficiently well to show that the instrument was being
manipulated. When the lights were again produced, the accordion
was found just as it had been placed, fast bound by tapes, each note
sealed, and the seals immaculate.
This trick may be performed by any of our readers without
having the slightest introduction to the beings of another world. He
has only to procure a small tube, place it in the valve-hole of the
accordion, breath and blow into it alternately, and then by fingering
the keys he will be able to produce precisely the same effect as our
friends the mediums. In order to touch distant persons, or to make
such things as guitars and tambourines play at different parts of the
room, he has to conceal about him, or have hidden in some recess
in the table or chair, a telescopic rod, extending several feet. To the
end of this he fixes the tambourine or guitar, on the surface of which
has been placed some phosphorus, and by waving the stick he
makes it appear as if persons were floating over the heads of the
company. The invisible hand is formed by a glove being fastened to
the end of the tube. The glove is inflated or blown out through the
tube, and when slapped on to the cheek of a person it has all the
sensations of a cold hand striking the face. The glove covered with
phosphorus and waved about is the mysterious hand, without any
body, which caused so many to believe that a spirit was present.
At the end of this useful tube may also be fixed a reed trumpet
or whistle, and by blowing through the tube sound can be evolved,
and when the instrument is worked about in different directions a
large but discordant band of spiritual musicians appear, to the
materially and physically benighted listeners, to be in the room. To
play the guitar, while floating in the air, seems a more difficult
problem, but the reader will easily see how this is achieved. In the
guitar is a musical box with a small piece of writing paper so placed
as to touch the steel or vibrating tongues of the box, and this closely
imitates the peculiar twang of the guitar.
When a medium, after having been caught in one or two of his
performances, announces his intention of floating over the heads of
the little world of spiritualists, they at once hold up their hands in
silent admiration, and their belief in the invisible world becomes
more vigorous. They then hasten to pay their guinea or two guineas
to share in this manifestation of the spirit. The medium having called
up the spirit from the “vasty deep,” the room is darkened and a
bull’s-eye lantern is held at such a distance from the medium as to
make his face appear vague and indistinct. He is then seen suddenly
to rise, and in his aërial flight performs a beautiful curve. His face is
sufficiently masked as to make the features indistinguishable; but, at
the same time, to make the audience fully assured that it is his face.
The lantern is made to follow him, and in a moment the face is lost
in darkness, but for one instant only, and then as the gas is lit the
medium is seen with his toes just touching the platform, and his
form descending to its ordinary upright position. Messrs. Maskelyne
and Cooke and others have well shown that this floating in the air is
one of the grossest deceptions ever offered to the most gullible of
audiences. First, there is ready to hand a lay figure, got up to
resemble the medium or professor. Hanging from the top of the
stage are two cords, concealed from the audience. When the
medium prepares for his flight the bull’s-eye lantern is turned upon
him, but the person holding the lantern, pretending that the focus is
not altogether right, turns it away to arrange it, as it were. While
this is being done, the medium quickly substitutes the lay figure. The
ends of these cords are furnished with hooks, which are fastened on
to the shoulders of the lay figure, and then the exhibitor by means
of a pulley hauls the figure upward, the light being kept at such a
distance as to just make the figure of the dummy visible, but totally
unrecognizable. During one of the intervals of the lantern’s
wanderings the dummy is removed, and the medium is seen
descending, by merely raising himself on his toes and lowering
himself, and when the full light is upon him sinking on his knees.
In spite of the exposure of the tricks played by mediums, there
are still persons to be found who really believe that the tambourines,
accordions, guitars, etc., are played by spirit hands, and that beings
from the invisible world make a special journey at every spiritual
séance.
Messrs. Maskelyne and Cooke have, in their popular
entertainment, done a great deal to destroy the belief in the spiritual
world founded upon the tests offered by mediums, and have clearly
shown that the tricks which the mediums assert can only be done by
spiritual agency might be performed by any ingenious person.
 Another trick which has been performed by Messrs. Maskelyne
and Cooke is that known as the spiritual musical box. An oblong
piece of glass is suspended by means of four cords hanging from the
ceiling, and upon this glass is placed a musical box. At the word of
command the box begins to play, and when desired by the exhibitor
or one of the audience, it suddenly ceases. The effect is really
marvellous, but the secret of the trick is very simple. In the box
there is placed a balance lever, which, when the glass is in the
slightest degree tilted, arrests the fly-fan, and thus prevents the
machinery from moving. When the performer gives the word of
command, the glass is made level, and, the fly fan being released,
the machinery moves, and a tune is played. When commanded to
stop, the cord on either side is slightly pulled, the balance lever
drops, the fly fan is arrested, and the music ceases.
The writing by “spirits” on
the ceiling is done in this way.
The medium is bound, and when
the room is lighted a written
answer to a question asked is put
upon the ceiling. The reader will
have already guessed that this is
performed by the medium by
means of the telescopic tube, at
the end of which he places a
piece of chalk. He rubs the chalk
on his head, to “show” that the
spirits had raised him to the
ceiling, as if he had performed
the feat with his head. Another
“crucial” test which these mediums offer is known as the invisible
writing. One of the company is asked to write a sentence or a
number of figures upon a piece of paper. This paper is carefully
folded, the lights are extinguished. In a few seconds they are again
relighted, when the medium declares that the spirits have told him
the contents of the paper, and he reads the sentences or tells the
figures.
Again, the medium asks a gentleman to put the hands of a
watch to any hour he chooses, and, when again the lights are
lowered, he calls out the exact time to the exact minute. This all
seems very mysterious and unaccountable, but I shall again show
that we do not require spirit aid to perform these marvels. The
medium has in his pocket a small phial containing phosphorus and
oil; and when this test is performed there is invariably a long cloth
on the table. When the papers upon which the sentence or figures
are written, or the watch, are placed on the table, the lights are
lowered, and the performer stoops beneath the table, takes the
paper or watch, opens the phial, from which a blue flame is emitted,
and by this light he reads the sentence, or figures, or sees the time.
He replaces the articles, and can, of course, readily tell what he has
read or seen.
The floating table has often been performed, but I have never
attempted to do this spiritual manifestation. The medium generally
has with him an accomplice, and they bind to their arms a flat iron
rod, which terminates toward the wrist in a kind of hook concealed
from the company by the cuffs of the shirt. The medium contrives to
slip this hook under the edge of the table, as does also his
confederate who sits opposite, while the dupe is sitting between.
The annexed illustration will show the iron rod, and the method of
fitting it beneath the table.
The reader will readily perceive that with the aid of these hooks
the two persons can play all kinds of tricks with the table, making it
go from side to side and glide from one part of the room to another.
There are other methods of tying besides those which I have
already mentioned. Some mediums permit themselves to be tied by
one of the audience. In this case the medium inflates his body and
sits in such a position that all his muscles and limbs are distended.
When he resumes his normal position the ropes become loose and
he releases himself.
 If there be any of my readers who have hitherto been inclined to
believe in the professions of the medium, I hope that what I have
said will open their eyes, and show them that the so-called
materialization of spirits is purely and simply a myth, and that the
mediums are nothing more nor less than clever but unprincipled
conjurors.
 CHAPTER VIII.

Parlor Magic.

The art of magic, as it is now understood, is no longer a secret and

mystic profession; it is a written art, and may be easily acquired by
the clever mechanician, or any person having dexterous hands and a
large amount of self-possession and impudence. I say “impudence,”
because most of the best tricks are really so extremely simple that
many persons of a timid or self-conscious disposition would feel
ashamed to venture to perform them, in case of what they think
must be inevitable detection and exposure. But so blind is poor
human nature that the clever conjuror can always select his man for
“forcing a card upon him,” even though he makes his dupe believe
he has selected one at his own will and choice. At the request of a
large number of friends, I will conclude this volume by giving a few
tricks which may be performed after a very little practice by anybody
who will take a little trouble, and for the execution of which no, or
very little, apparatus will be required—at any rate, only such as can
be obtained either in any ordinary house, or at a very trifling
expense. The task which I have set myself is not, as the reader
might imagine, an easy one, for in endeavoring to give some tricks
which have not before been already fully explained in books
published on the subject, I find that there is scarcely a parlor trick
which has not already been explained. Therefore, to give some tricks
that have never yet been exposed is really a very difficult and almost
impossible task. However, I have done my best, and the following
little deceptions which the amateur conjuror may safely perform, will
enable him to give a capital evening’s entertainment to his friends or
family circle. I would just add one word before quitting the subject
of magic and conjuring. My object in the foregoing chapters was to
show the reader, first, that the art of magic is merely the art of a
very clever illusionist, who, by swiftness of execution and a thorough
knowledge of the laws of mechanics and optics, can make his
audience deceive themselves; secondly, to afford some
entertainment to my readers; and, thirdly, to set the ingenious at
work to solve the mysteries of the art upon the basis I have given in
these chapters. I venture to think, from the observations I have
heard, that all these objects have been attained. And now for a few
parlor tricks.

I. A Surprise.—You produce a bottle, which you ask a person to

hold, inviting him to partake of a glass of the fluid contents. You give
him a glass, and when he attempts to pour it out, lo! he finds that in
a few seconds the contents has frozen! To perform this you must
previously make a saturated solution of sulphate of soda and hot
water, and fill therewith a clean white bottle, taking care to cork the
bottle while the liquid is hot. The liquid remains in a fluid state so
long as the bottle is corked. You show that the bottle contains a
liquid, and in handing it to the person be careful to take out the
cork. In order to give the preparation time to solidify, pretend to be
looking about for a tumbler, and make some remarks about a
sudden chill; or you can feel the hand holding the glass, and suggest
that it is very cold. In the meantime, the air acting upon the solution
has caused it to become fixed and immovable, and when the person
attempts to pour it out, he finds it impossible to do so.

II. Indian Sand Trick.—This trick has been made famous by the
Hindoos, who for many centuries contrived to retain the secret. It
consists of placing ordinary sand in a basin full of water, stirring the
water and taking out the sand in handfuls, perfectly dry. It need
scarcely be said that without previous preparation it is impossible to
effect this. Take two pounds of fine silver sand, place it in a frying-
pan, and heat well over a clear fire. When the sand is thoroughly
heated place a small piece of grease—the composition of a paraffin
candle preferred—among the sand, stirring it well up to get it
thoroughly mixed. Then let the sand get cold. You place into a basin
of cold water two or three handfuls, then stir the water well. It will
be found that the sand repels the water, and can be drawn out
perfectly dry. It is very important that only a small portion of grease
be used, so that when you hand round the sand for examination its
presence may not be observed.

III. The “Q” Trick.—This is a very simple and a

very telling trick for the parlor. You take a number of
coins or counters, and form them into a circle with a
tail to represent a Q, as shown in the sketch annexed.
You then ask a person to think of a number, and to
count that number, commencing from the tail of the Q
at B, and counting round the circle. When he has finished he is to
count the number back again, but instead of counting the tail of the
Q to go round the circle, and you promise to tell him every time at
which counter or coin he left off counting. In order that you shall not
see him count, you leave the room while he does so. Supposing he
selects the number 6; he commences to count from B, and leaves off
at C; he then counts again and leaves off at A. Now, while there are
three counters in the tail of the Q, whatever number he thinks off,
he will always stop at A; so all you have to do is to count the
number of counters or coins there are in the tail, and the same
number in the circle will always be the coin last counted. You must
be careful, when repeating the trick, to add one or two, or take one
away from the tail, as always fixing upon the same counter would
perhaps expose the trick.

IV. The Bleeding Thumb.—This is a very effective trick, but I am

afraid, unless my pupil has some little self-sacrifice, and does not
mind enduring a trifling pain in order to amuse his audience, this
trick will never be performed. Previous to doing it, you puncture your
thumb with a needle in one or two places, near the nail. You then
assert that you will cut open your thumb and instantly heal it. You
take a handkerchief and tightly bind the thumb therewith, keeping
the thumb perfectly straight. You ask for a knife—the sharper the
better—and, having obtained one, you pretend to cut the thumb,
which you bend. This causes the blood to flow from the punctures.
The blood spreads along the knife, which looks as though it had cut
almost through the thumb. You then wipe the blood away,
straightening the thumb, and show that there is no sign of wound or
blood.

V. The Marked Florin in Oranges.—Previous to performing this

trick, get two florins exactly alike, and mark them both similarly.
Then get two oranges and cut a slit in each. Place them on the table
after you have put one of the marked florins inside one of them.
Then borrow from the audience a florin, and request the owner of
the florin to mark it. You then ask a person in another part of the
room to hold it, but giving him your marked florin instead of the
borrowed one. Then you go to the table and slip into the other
orange the borrowed florin. You ask your audience in which orange
they would like the marked coin to be found, remembering that as
you face the audience it does not matter which they say—right or
left—as your right is their left, and their left your right. Whichever
orange they ask for, take the one containing your marked florin. You
then ask the party holding the florin if he would be sure to know it
again. Then give him the orange to hold on the point of the knife;
and in taking the florin from him conceal it in your hand, and say
that you will cause it to pass into the orange which he holds. On
cutting the orange open he, of course, finds your marked florin,
which, on examination, he asserts to be the one held by him. Then
say that it would have been totally indifferent which orange was
selected; and give the other orange to the person who lent the florin
to hold. You then take your marked florin and say that you will cause
it to pass in the orange he holds in his hand; and request him to cut
it open. He does so, and then perceives his own marked coin in the
centre.

VI. The Chinese Pictures.—This is a very curious and surprising

trick. You prepare a number of plain white sheets of paper,
intermixed with which are several sheets on which are drawn various
Chinese pictures. In showing these sheets to the audience, you take
care not to draw out any of the pictures, but only the blank sheets.
You then take a jug, having an even top, filled with water, placing
the sheets on the top. You then state that the water in the jug has
the peculiar quality of drawing, but having been brought from China,
can only draw Chinese sketches. You then dexterously reverse the
jug, the sheets preventing the water from flowing out. After a few
moments you draw out the sketches, and scattering them among
the audience, you cause them to think that they have been drawn
on the blank sheets. This is a very old trick of the Chinese, who first
performed it. You can easily learn to tell which are blank sheets and
which are the pictures by a simple mark placed on the top or in the
corner of the latter.

VII. Bautier’s Great Ink-and-Water Trick.—This trick, first

introduced by Bautier, at the Egyptian Hall, London, has, to the best
of my belief, never before been explained. It is a remarkably clever
deception, and, when dexterously performed, defies detection. It
consists in showing a decanter filled with ink and another with water,
and while each decanter is held by one of the audience, making the
contents of each change places, the ink going into the one
containing water, while the pure liquid is found in the one in which
the ink was seen. Take two water bottles or decanters, and in one
place a tassel of black fleecy wool, just long enough to touch the
bottom of the bottle. The tassel must be tied by a knot at the top,
and a small piece of string just hanging over the mouth of the
bottle, attached to the knot. Then fill the glass with water. The bottle
thus prepared looks at a short distance like a bottle of ink, and you
have only to tell your audience that it is so to make them believe it.
This, I am afraid, is inculcating in the mind of the reader the
principle of falsehood—at least Mrs. Grundy might say so; but a
professor of magic is doing nothing but telling “crammers” from the
commencement to the conclusion of his entertainment. Perhaps this
is the reason why it is called the “black art,” and was the cause of so
much persecution in the “good old days,” when all was so pure and
so virtuous, as the lovers of the beaux temps would have us believe.
But pardon this digression. In the other bottle place a weak solution
of the proto-sulphate of iron, about a half ounce to about a pint and
a half of water. Have ready a bit of pyrogallic acid—about two-thirds
of a tea-spoonful, wrapped in a small piece of blotting-paper that
has been blacked with ink. Having completed these arrangements,
and asserted that you have on the table a bottle containing water
and another ink, you borrow a handkerchief, with which you cover
the bottle containing the clear solution, and in doing so you slip into
it the pyrogallic acid; and in handing the bottle to one of the
audience to hold you give the contents a little imperceptible shaking.
You then take another handkerchief and place it over the other
bottle, which you hand to a person to hold. You then command the
contents of each bottle to change places. Then, in removing the
handkerchief from the ink bottle, you clutch the piece of string and
quickly pull out the black wool and throw the handkerchief out of
sight, showing the bottle to contain only water. You then ask the
person holding the other bottle to remove the covering, when the
fluid will be found to be “as black as night.” This trick always causes
the greatest astonishment.

VIII. Carrying Fire in the Hands.—In performing this extremely

simple trick, the audience must not be informed of what it is your
intention to do, but it should be done when there is any delay in
your other tricks, or some hitch occurs in getting anything you
require, and which happens not to be at hand. For filling up a gap in
a performance, it will be found extremely useful. In giving an
entertainment of magic, always have on your table two burning
candles; they are both useful and ornamental, and serve to dispel
any idea of the spectators that you cannot perform your tricks in a
full light. You go to the table, having previously concealed a piece of
paper in your hand between the two middle fingers, and place your
hands around the flame, saying it is perfectly possible to retain the
heat in the hand, and even carry the flame from one candle to
another. You then blow out one of the candles, and quickly place
your hands round the other, set fire to the paper in your hand, blow
out the candle, quickly light the first and then the second,
smothering the flame of the paper in your hand. This trick, when
well done, causes great astonishment and surprise.
 THE FLOATING STICK.
(A STARTLING EXPERIMENT.)

The performer, taking in his hands a round black

wand such as is used during the performance, about
two feet long, makes it go through the most
extraordinary performance. First he places the bar in
the palm of his hand, and holding his hand up in perpendicular
position, the bar is seen suspended without any support. The
performer now places the bar to the extreme points of his fingers,
and holds his arm in a horizontal position, when the bar is again
seen suspended without any support in that most difficult position.
To prove that this wonderful performance is done without the aid
of invisible silk, wire, wax, or mechanism, the operator places the
bar against the back of his hand, and once more it is seen
suspended in mid-air, while he takes it quite close to the company
for inspection. Price, $2.

THE CRYSTAL CASE AND MAGIC

BALL.
 This marvellous and remarkably elegant illusion
consists of a pretty case, with glass front and sides,
which the performer proves to be perfectly empty by
placing his wand inside, and which the audience can
see through the glass front and sides, being inserted in
the very back of the box. Nevertheless, on exclaiming
Heigh! Presto! the performer makes a large ball appear inside, to the
great astonishment of the audience. To increase the effect, the
casket can be tightly corded, thus proving that the ball which is
discovered within could not have been passed through any aperture.
Price of casket with ball, by express, $1.50.

THE DISSOLVING FLAG AND CANDLE.

This is a startling trick, consisting of a series
of surprises. The performer first shows a
beautiful silk flag, which he rubs in his hands,
and commands to pass into a lighted candle,
standing on the table. The flag is then seen
slowly to melt away, the performer showing
both hands empty. He then takes the lighted
candle, and extinguishes it by wrapping it in a
piece of newspaper, which he screws up very
tight, until it breaks with the twisting, when,
instead of the remains of the candle, the silk flag is discovered
tightly twisted in the paper, and the candle has entirely disappeared.
This is one of the most effective tricks ever invented, and is quite
new. Price complete, by mail, $2.50.
 THE ELECTRICAL PACK OF CARDS.
The performer takes an ordinary pack of
cards in his hands and shuffles them, then
commences by making the cards run from
one hand to the other several inches at a
time, till he elongates them two or three feet.
The performer can repeat this wonderful trick
as many times as he likes. He then takes the
cards in the palm of his left hand, and with
his right hand runs the cards from the palm of the left hand right up
to the shoulders, the cards lying on the arm one by one in the most
beautiful order, and then, in an instant, the cards run down the arm
and are caught in the palm of the hand. Other wonderful effects can
be produced. This beautiful arrangement will be found a good
introduction to all card tricks, as it can be exhibited in any room with
the greatest ease, by the amateur as well as the professional, and
has the appearance of pure sleight-of-hand. Price per pack, $2.50.

THE DIMINISHING PACK OF CARDS.

The performer takes a pack
of cards in his hands and opens
them out. He then rubs his
fingers over them, and they gradually diminish, until they are only
half the original size. He then takes them again, and they gradually
get smaller and smaller till they are not much larger than a dime,
and finally they vanish altogether. Improved principle, very superior
quality French make. Per set, $2.
Welcome to our website – the perfect destination for book lovers and
knowledge seekers. We believe that every book holds a new world,
offering opportunities for learning, discovery, and personal growth.
That’s why we are dedicated to bringing you a diverse collection of
books, ranging from classic literature and specialized publications to
self-development guides and children's books.

More than just a book-buying platform, we strive to be a bridge

connecting you with timeless cultural and intellectual values. With an
elegant, user-friendly interface and a smart search system, you can
quickly find the books that best suit your interests. Additionally,
our special promotions and home delivery services help you save time
and fully enjoy the joy of reading.

Join us on a journey of knowledge exploration, passion nurturing, and

personal growth every day!

ebookmasss.com