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Accounting Principles 13th Edition Weygandt Solutions Manual
Accounting Principles 13th Edition Weygandt Solutions Manual
CHAPTER 2
The Recording Process
3. Explain how a ledger and 15, 17 7, 8 3 10, 11, 14, 2A, 3A, 5A
posting help in the recording 17
process.
4. Prepare a trial balance. 18, 19, 20 9, 10 4 11, 12, 13, 2A, 3A, 4A,
15, 16, 17 5A
Copyright © 2018 WILEY. Weygandt, Accounting Principles, 13/e, Solutions Manual (For Instructor Use Only) 2-1
2-2 Copyright © 2018 WILEY Weygandt, Accounting Principles, 13/e, Solutions Manual (For Instructor Use Only)
ANSWERS TO QUESTIONS
1. A T account has the following parts: (a) the title, (b) the left or debit side, and (c) the right or credit side.
LO 1 BT: K Difficulty: Easy TOT: 1 min. AACSB: None AICPA FC: Measurement
2. Disagree. The terms debit and credit mean left and right respectively.
LO 1 BT: C Difficulty: Easy TOT: 1 min. AACSB: None AICPA FC: Measurement
3. Pete is incorrect. The double-entry system merely records the dual effect of a transaction on the
accounting equation. A transaction is not recorded twice; it is recorded once, with a dual effect.
LO 1 BT: C Difficulty: Easy TOT: 2 min. AACSB: None AICPA FC: Measurement
4. Melissa is incorrect. A debit balance only means that debit amounts exceed credit amounts in an
account. Conversely, a credit balance only means that credit amounts are greater than debit
amounts in an account. Thus, a debit or credit balance is neither favorable nor unfavorable.
LO 1 BT: C Difficulty: Easy TOT: 2 min. AACSB: None AICPA FC: Measurement
Copyright © 2018 WILEY Weygandt, Accounting Principles, 13/e, Solutions Manual (For Instructor Use Only) 2-3
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the proud inscription, “Organist of the Senate and People of Rome.”
With Scarlatti the art of clavier-playing reaches its height, and begins to
decline. It is not clavierists but violinists, the wordless rivals of the
singers, who have carried the type of Italian virtuosity into our own
times—Corelli, Vivaldi, Locatelli, Tartini, Paganini.
This sensuous devotion to music apart from inner meaning, this
passion for poetic beauty, the Italians have not yet, even under
Wagnerian influences, wholly forgotten. The victorious rule of absolute
tone, while it constituted their greatness, carried with it the germ of their
decay. Virtuosity is the mark of their art and of their life. We must take
them as they are, in the whole light-hearted temperament of their
existence. This Bohemian type of the Italian musician of the time may
profitably be compared with the similar French type. What a seductive
brilliancy there is in the adventurous career of a Bononcini! His operas
are received at Vienna with unparalleled enthusiasm. Queen Sophia
Charlotte is the clavier-player at the production of his “Polifemo” in
Berlin. In London he enters upon a contest with Handel, in which social
intrigues are involved with high political aims. Next, he appears in a
lawsuit, and is unmasked as a common plagiary[47] of a madrigal of
Lotti’s; shortly after he is away to Paris with an alchemist, who swindles
him of all his property, and leaves him to make his living by the sweat of
his brow to his ninetieth year. Stradella’s fate is well known—how he ran
away with the mistress of a Venetian before the first performance of his
own opera;[48] was more than once attacked with a dagger, and finally
actually murdered.[49] What, compared with this, is the story of
Rameau’s youthful love and its punishment, and of his tardy attainment
of the haven of fortune, or what the anecdotes of Marchand, with his
love affairs, his expulsion from Paris, and his smiling return? The
dangerous glitter of this Italian Bohemianism is the fitting framework of
that sensuous, lively, irresponsible music.
It was inevitable that the Italians should invent the opera—the opera,
in which every thing tends rapidly to the spectacular; singers, scene
painters, musicians, and the public. Apart from its relation to opera all
Italian music is unintelligible, and it is no accident that for centuries the
Italians stood in the forefront of opera. Those lucky misunderstandings
are well-known, which led, about the year 1600, to the rise of this form
of art. A circle of Platonic dreamers (led by Giovanni Bardi, Count of
Vernio) in Florence, anxious to revive the ancient tragedy, engaged
certain musicians to compose monodic songs with accompaniment. They
merely meant by this to be antique; but as a matter of fact they were
unconsciously acting along the line of the most modern of needs, which
had long tended towards isolated melody. The dainty and delicate songs,
which took their origin in this, the Venetians, and afterwards the
Neapolitans, accepted eagerly as a material on which to construct forms
of ravishing virtuosity, until a Jomelli, with his dashing bravura passages
on the most solemn words, finally arrives at that very “laceramento della
poesia”[50] which the Florentine reformer Caccini had once fanatically
combated as a madness of the ancient song in several parts. In a very
short time the opera runs through the whole gamut of the joys and
sorrows of virtuosity. The sweet charm of sound, exhibited by a voice
which bears the melody, so suited to the narrow outlines of poetry, is
found in the old vestal airs of Caccini and Peri. The delight in a
multitude of forms, in an alternation of different rhythms in short
portions of the aria, lived in the songs of the Venetian Cavalli, in which
we are reminded of the alternating tempi of the old instrumental
pieces[51]—the toccatas, fantasias, and canzoni. Yet empty vanity shows
itself all too soon. The original simplicity was overlaid by various
corrupt accretions, first by songs, introduced in loose dependence on the
action, then by complete concerted pieces, which are indicated in the
libretto—together with directions to tailors, architects, and decorators,
and alongside of the titles and orders of the performers. In Naples, worse
still, the music gradually declines into a stiff and wearisome form and
sweet playful nothingness. The well-defined outline of the aria appears,
now regularly written “da capo”; it alternates to a tiresome degree with
the accompanied recitative; the chorus recedes into the background
before the soloists. It is the old typical form, skilfully adapted to
virtuosity, precisely as a sonata of Scarlatti is differentiated from a
toccata of Frescobaldi or Pasquini. Originality is vanquished; elegance
has created a set of formalities in which technique can freely exercise
itself. The substantive style, so to speak, has given way to the adjective,
and matter is conquered by form. This Neapolitan class of opera, which
thus exalts the virtuoso, begins with Alessandro Scarlatti. He is the father
of that species of art which is afterwards included in the name of Italian
opera, in which we see a contempt for the words, a love of vocal bravura,
the supremacy of the aria, and a delight in the human voice as an
instrument. In the forms of his ornamentations we discover again in
antitype the passages of Domenico; in his love of the da capo and
instrumental repetitions of vocal phrases we see once more in antitype
Domenico’s repetitions of shorter or longer groups of bars. In the
“Alessandro nelle Indie” of the Neapolitan Leonardo Vinci the hero sings
arias full of slurred “divisions,” syncopations, unprepared sevenths,
which to a man acquainted with Scarlatti’s sonatas appear to bear a
strong family resemblance to Scarlatti. Old rubbish bears germs of new
creations; released from the heavy burden of the words, the light play of
the voices in the clavier-pieces introduces a fresh, youthful life that is
full of promise for the future.
The isolation of the voice and of the instrument, the sensuous delight
in sound, demands a chamber-music and a chamber-style. Chamber-
music demands the Maecenas of the great house, and the wealthy
amateur, who is so powerful a factor in every advance of art. Roman
musical life, for instance, draws its strength from the practical
encouragement of the Pope’s, or from the concerts and operas performed
in aristocratic houses. A Venetian nobleman, Benedetto Marcello,
became a distinguished and favourite composer, a poet and a satirist. A
Roman nobleman, Emilio dei Cavalieri, became the founder of the
modern oratorio, an opera-composer of the advanced school, perhaps
even the very earliest composer of vocal monody. Vincenzo Galilei, the
father of the astronomer, became known by his monodies in that circle of
Florentine Platonists, to whose worthy amateurism is due the origin of
the opera; and he wrote a work on the technique and fingering of all
instruments.
Music in the home is in Italy not too intimate, but proud, splendid,
mere pastime. Like the opera of the virtuosos, like the secularised
church-music, it tends to rely upon effect, and lives on applause. It
depends chiefly on the performer, and knows little of the mutual
intelligence of souls. A subtle aristocratic love of music runs through the
Italy of the Middle Ages. Many are the names of high-born men and
women who had mastered the art of the lute by ear—for a notation was
as yet unknown.[52] In the Decameron (1350), alongside of the novel-
telling, it is song, lute-playing, viol-playing, dance and choral refrain,
with which that pleasant company loves most to kill the time.
The music of dances, songs, and instrumental pieces, which was soon
to find its proper home in the clavier, is a child of the world, and, in the
view of a serious theoretician like Pietro Bembo, it is exposed to all the
dangers of emptiness and vanity. In 1529 he writes to his daughter
Helena, who like many of the women in her position, intended to receive
instruction on the clavier in her convent: “As to your request to be
allowed to learn the monochord,[53] I answer that you cannot yet, on
account of your youth, understand that playing is only suited for idle and
volatile ladies; whereas I desired you to be the most pure and loveable
maiden in the world. Also, it would bring you but little pleasure or
renown if you should play badly; while to play well you would have to
devote ten or twelve years to practice, without being able to think of
anything else. Consider a moment whether this would become you. And
if your friends wish you to learn to play in order to give them pleasure,
reply that you do not wish to make yourself ridiculous in their eyes; and
content yourself with the sciences and domestic occupations.”
A hundred years later chamber-music is at its zenith. The great
Carissimi (d. 1674) put the flourishing chamber cantata[54]—that half-
dramatic, half-lyric song of the seventeenth century—by the side of the
monodic church-songs of Viadana; and Steffani added his renowned
chamber-duets. The case was precisely similar with instrumental music;
by the side of the “sonata da chiesa,” with its free and independent style,
came the “sonata da camera,” as a suite of favourite dance forms;[55] and
the “concerti,” with their several instruments playing to a small
accompanying orchestra. Above all, the possibility is now realised of
suitably accompanying monodies and concerted works on the clavier,
from the figured bass; and this in its turn contributes not a little to the
victorious advance of the melodic song. But as a solo-instrument, the
clavier suns itself in the light of the chamber-style, in which brilliancy,
dexterity of hand, and elasticity of form are not less admired than the
many small and spirited caprices, which in the “grand” style of music
have perhaps not yet been attempted.
A Clavier Lesson.
Painting by an unknown Dutch Master, 17th century, in the Royal Gallery at Dresden.
So far is the early Italian clavier (when the violin begins its victorious
career) from assuming a leading position, that the cembalo can do
nothing better than make use of the experiences of the violin. For we
must give up the legend of the genius of Michel Angelo Rossi. This story
is one of the most amusing freaks of musical history. We find in many
popular collections of old music an andante and allegro in G major by
this man, who is tolerably well known as an operatic composer and
violinist. He was a pupil of Frescobaldi and died in 1660. This piece is so
captivating in its melody, so decided in its form, so restrained in its
arrangement, that it would have done honour to Mozart. Had these pieces
truly sprung from the intavolatura of Michel Angelo Rossi, the
modernity of their form and melody would give such a shock to musical
history that it would be shivered into fragments. Yet a man like Pauer,
who published them, could actually believe that this music was possible
before 1660.[61] A later historian, Rolland, in his “Histoire de l’Opéra
avant Lully et Scarlatti,” led astray by the same mistake, fancies he
detects in the choruses of Rossi’s opera of Hermione anticipations of the
Zauberflöte.[62] Parry alone, the author of the brilliant article on the
sonata in Grove’s Dictionary of Music, has boggled at this pseudo Rossi.
Heaven knows to whom the pretty little pieces really belong. It is not
unlikely that Scarlatti wrote them in his old age.
Italian cembalo, from a monastery, of the 18th century. Made of cypress wood. The pictures
on the lid represent a concert of monks and a landscape. On the sides of the case are Cupids and
garlands. De Wit collection, Leipsic.
Old engraving representing Scarlatti playing a Harpsichord with two rows of keys; and certain
well-known contemporaries of his. A satire on the unheard-of successes of the famous Italian
Soprano, Cafarelli. From the Nicolas-Manskopf collection, Frankfort-on-Main. Cafarelli’s cat is
sitting in the foreground singing an Italian parody. The persons represented are named on the
right. The two verses are as follows: “The concert of these great Italian masters would be
beautiful, if the cat did not join in. Just in the same way, the sweet harmony of two souls joined
by the god of Love is constantly being interrupted by some animal or other.”
It gave to the Italian sonata of its time the same character of unity
which the rhythm of the dance gave to the French clavier-piece. But,
before the separate movements could reach their full formal
development, the emancipation of the thematic subjects from
counterpoint, and their absolute self-dependence, must be completed.
The Italian ear, from its mere pleasure in motive and its development,
released the subject from obligatory contrapuntal treatment. From the old
thin forms of toccata and capriccio sprang fugal exercises with poor and
limited themes, to which, so early as 1611, the old Francesco Turini
gives the sounding title of sonatas. They are full of the passages
associated with solo-instruments; they sound with flexible melodies; they
run off in the measured steps of the dance, and circle round with
repetitions of motives, groups, and movements. The point which a
Rameau, in his “Cyclopes,” attains by an extension of the rondo-form—
perhaps under the gentle influence of the sonata—is reached by the
Italian by formalising the free fantasia, under the influence of the dance.
It is form at which everything on all sides aims.
Bach