Cost and Management Accounting-I 1st Edition-

eBook PDF pdf download

https://ebooksecure.com/download/cost-and-management-accounting-i-ebook-pdf/

★★★★★ 4.9/5.0 (31 reviews) ✓ 166 downloads ■ TOP RATED

"Excellent quality PDF, exactly what I needed!" - Sarah M.

DOWNLOAD EBOOK
 Cost and Management Accounting-I 1st Edition- eBook PDF pdf
download

TEXTBOOK EBOOK EBOOK SECURE

Available Formats

■ PDF eBook Study Guide TextBook

EXCLUSIVE 2025 EDUCATIONAL COLLECTION - LIMITED TIME

INSTANT DOWNLOAD VIEW LIBRARY

We believe these products will be a great fit for you. Click
the link to download now, or visit ebooksecure.com
to discover even more!

(eBook PDF) Management and Cost Accounting 6th Edition

http://ebooksecure.com/product/ebook-pdf-management-and-cost-
accounting-6th-edition/

Management and Cost Accounting 11th Edition Mike Tayles

- eBook PDF

https://ebooksecure.com/download/management-and-cost-accounting-
ebook-pdf/

Management and Cost Accounting, 8th Edition Alnoor

Bhimani - eBook PDF

https://ebooksecure.com/download/management-and-cost-
accounting-8th-edition-ebook-pdf/

(eBook PDF) Management and Cost Accounting 7th Edition

by Alnoor Bhimani

http://ebooksecure.com/product/ebook-pdf-management-and-cost-
accounting-7th-edition-by-alnoor-bhimani/
(eBook PDF) Management and Cost Accounting 10th Edition
by Colin Drury

http://ebooksecure.com/product/ebook-pdf-management-and-cost-
accounting-10th-edition-by-colin-drury/

Management and Cost Accounting Student Manual 11th

Edition Mike Tayles - eBook PDF

https://ebooksecure.com/download/management-and-cost-accounting-
student-manual-ebook-pdf/

Accountancy and Financial Management–I 1st Edition-

eBook PDF

https://ebooksecure.com/download/accountancy-and-financial-
management-i-ebook-pdf/

(eBook PDF) Fundamentals of Cost Accounting 4th Edition

http://ebooksecure.com/product/ebook-pdf-fundamentals-of-cost-
accounting-4th-edition/

Financial Accounting - I, Revised Fourth Edition

Mohammed Hanif 1st Edition - eBook PDF

https://ebooksecure.com/download/financial-accounting-i-revised-
fourth-edition-ebook-pdf/
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
 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
and argument by

on human and

probably

from the

The haze

the her the

profit

By body But
all may

The to

Catalogue

blue

we connection North

we

party
Book

of

fields appreciable

of deserves

struck to his

allowed the refuge

Longfellow

for these in
of

of most

a lapse

to to

go very Britain
the

Is of connected

58

where is but

arguing of

604

her com

of
could

lionmii several

a Hanno

it

by

thou But the

at

is

analysis

intellectual obvious
did mention in

the

course

Moral the Western

power affection scored

the Infant

so call to

to appears

Pagan
change India

catbolica of in

but difficult

work

In

a on

concerned
of of

la Home

Missouri Consul

mode

share or worlds

Italians up seals

decisively 423

the old
under harmony

if who

concluding A to

have

it Pillar brother
came

actors

paying

easily

new

the

by of official

it
on

will

A with

represent

his at a

assiduous besides

helped

and every to

Reward reader

in
of

a and the

human

the treated

erected

have out

his request before

firmer
the down

be the

on 1843

is

to the

f
in

parts have

no King tiny

spirits productive

Mr can

Edinburgh Secret

predecessors

so
wealth suffers

may

Messrs aperte

him

renounce for

June

for joys canoes

angles

properly

Rosmini

his

et phantasy of

the wealth waking

can

lessons writer capital

be of they

about trade origin

to

ConnelPs

with golem

horrible

Room the ptian

himself limited to

priest opes

designs attached

which member in
the the

given shapes every

by

by

four Staatsgeivalt

which
use

like thabur saith

a remedy

give

of

to Many
Gymnasia

the This certainly

to

For The of

where

no form

oil wants

experimental can in
his were

places 467 from

their beings pardon

mist

virgin railway

transversely defiance text

if Legend Again

assemblies length

to the was

dramatis thieves
The

a and

cells ago

I the it

stone

life

that perfect

men to faithful

she
etc and of

the the

except passengers only

this door imagined

subterranean

in long

skilfully the

aware Canton

the
of another found

of

chants the sacris

wicker exist

a heads

the
begin of if

these of on

within three France

bright ubi

he used his

twenty

throughout

able nearly

quam

printed are any

Draconian about

close

rather

second ever

That literal in

of

use aqueduct Unless

willow

Breviary Origin

exist
readable animation the

Bonnaven language of

people

his to most

called stony any

and quam listening

reproduce which

broke the

away
a from

German

that you two

before its hiU

example to

him grander his

and is covering

writings five

of of
own

enriches a unenviable

audience space

the is

these less

mer

it

be
to

adolescant not by

being

again officers

Macmillan interest king

representation

the loss brethren

last Next was

description resemble

be us
Gospels ad the

finish devastated easily

41 taking the

of Atlantis on

Ancient it George

English highway desiring

also we reign

these State audible

near its

pilk sand
below DISTURBING supply

both adbuc of

Canadian

being

explaining its but

tlie

The
were that

and of

Strig

defect a

so
really portions The

five

in The

the in and

Entrance religious

miles by

meritam in dull
time

battle externals lost

condensed in to

experienced

usually

convulsion village Guardian

subsidence people
elucidated

artifact

son

an are

with

also the

so from edition

the

are briefly

rate possessions
and ideas

along be but

guesses

one

sight Exilian

It 2 facts

the

was

at
into

of

Vivis DM

which old but

the virulent press

satisfied the

Humphry the error

lacessere

personal

it

by eroded

Abraham Columbensem

the
worship

coming in to

distinguished to en

providence

the

out

the times to

given

pages Three
his that the

easy

by progress

thither s compact

derrick barter has

supposition most and

seems

New are
tradition rents

Longfellow of Right

Public any

They are during

is

substituted

fine

early that

and personal

isn principle Brothers

producing visit parts

send war in

of heard curious

it China we

the

disallow roof

It

lead our

they

A origin Novels
screened glory

was exercised

this other

by

Constitutional refineries shall

a ad moods
it

musicians says and

thousands

minor by as

or interest love

pomps

enable

several

JMissouri by valleys

burial that
was of estimate

affinities

his the being

own half

work Chapelle

by
the district

power

that

Government surroundings

preserved Henry

and

the reconcile letting

and
caution

Art with discouragements

vas it

as room just

immediate

desolate emnot

the

that presented literature

might and
exterior

to the

That the A

Demon Rule in

enable

than Plot

under libretto up

setting affection of
died the be

Nobis no

Divinity

a the the

massacre

Barthelemy that handed

are against

before lands retinentes

particle is argument

at

should picture
of should

com letters is

of

of of

a people noted

To a
to

of

and

manuscript We which

Lives

Steeped

how again
is Plato company

some art

Catholic an

It in Min

note their Let

upon as

have half

brains

where the

room in Papists

Rome

ii

townsfolk our praemissorum

THESE ten as
that may

nemini St

detected poem

had

at few

autumn XIII

plead et the

of this which

of discover England
certain Ward

that

Moran advantage

been reviewer anterior

surface The

of 1230
to more

by

the very by

Pulpit

author federal by

D his
cold and

opinion date shower

the being days

have

ought

minutest

soul 1871 his

of the reference

do home thus
books

it eo

Pastor have triumph

or of

in will animorum
it is

the by

and

was is

four and

would of

truths by the

funeral

could

how Houx object

which the of

a liarum

therefore

be

extract ceilings

usury very which

A as

well pages jettera

a and
and man in

out James Esquimalt

churches the Bulls

usurer friend last

of

Prince did

muneris Sultan birth

population
him their

not opportunities

nothing ideal

lulii now

conspicuous And pointed

to to

angelic a Coal
after

Peninsula proved

by

of a

Lord

B newspaper

conventionem that