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ACCOUNTING 9E
Principles & Practice
An Introduction to
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INSTRUCTORS: Resources to help you teach are available for this textbook. Visit cengage.com.au/instructors or cengage.co.nz/instructors

Workbook

Michael Wilson
Yvonne Wilson
Edward A. Clarke
ACCOUNTING9E

Copyright © 2018. Cengage. All rights reserved.

An Introduction to
Principles & Practice

Edward A. Clarke
Yvonne Wilson
Michael Wilson

ISBN 978-0170403832

clarke_9E_03832_sb_cvr.indd All Pages 14/08/2018 8:02 AM

ACCOUNTING9E
Copyright © 2018. Cengage. All rights reserved.

Accounting: An Introduction to Principles and Practice © 2019 Cengage Learning Australia Pty Limited
9th Edition
Edward A. Clarke Copyright Notice
Yvonne Wilson This Work is copyright. No part of this Work may be reproduced, stored in a
Michael Wilson retrieval system, or transmitted in any form or by any means without prior
written permission of the Publisher. Except as permitted under the
Copyright Act 1968, for example any fair dealing for the purposes of private
Head of content management: Dorothy Chiu study, research, criticism or review, subject to certain limitations. These
Content manager: Chee Ng limitations include: Restricting the copying to a maximum of one chapter or
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Eighth edition published in 2014 by Cengage Learning Australia. For permission to use material from this text or product, please email
aust.permissions@cengage.com
Disclaimer:
This material is designed to provide general information on how to use National Library of Australia Cataloguing-in-Publication Data
MYOB® AccountRight 2016.2. The information provided may not apply to ISBN: 9780170403832
earlier or later versions of the program. This material is not designed to A catalogue record for this book is available from the National Library of
provide specific business, accounting or legal advice for particular Australia.
circumstances. Business circumstances vary greatly, so before you rely on
this material for any important matter for your business, you should make Cengage Learning Australia
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For learning solutions, visit cengage.com.au

Printed in China by China Translation & Printing Services.

1 2 3 4 56 7 22 21 20 19 18
Copyright © 2018. Cengage. All rights reserved.

Guide to the text ix

Guide to the online resources xi

Preface xiii

Acknowledgements xiv

1 Accounting: its foundations
Introduction
1
1

Introduction to business operations 2

Basic accounting terms 5

Types of business ownership, their advantages and disadvantages 10

Accounting assumptions: conventions and doctrines
13
The Conceptual Framework and accounting standards 17

Ethics as it applies to accounting 21

2 Financial transactions and their documentation 26

Introduction 26

Personal transactions 27

Business transactions 28

Documentation 30

Filing of documentation 50

3 The accounting equation 55

Introduction 55

The accounting equation 56

Balance sheet (or statement of financial position) 62

The expanded accounting equation 65

Chart of accounts 70

4 Transactions, general journals and double-entry processing 79

Introduction 79
Copyright © 2018. Cengage. All rights reserved.

An overview of the accounting process 80

Introduction to the general journal 80

Introduction to the goods and services tax (GST) 82

Transactions entered in the general journal 84

General journals posted to the general ledger 92

Trial balance: summary of general ledger balances 98

Clarke, Edward A., et al. Accounting : An Introduction to Principles and Practice, Cengage, 2018. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/tafenswlib/detail.action?docID=6189033.
Created from tafenswlib on 2020-05-30 00:20:18. v
CONTENTS

5 Transactions, specialised journals and double-entry processing 111

Introduction 111

The process so far 112

Specialised journals 113

Source documents entered in journals 114

Preparation of specialised journals 121

Sales journal: sell now, be paid later 122

Purchases journal: buy now, pay later 130

Cash receipts journal 138

Cash payments journal 147

Cash receipts journal with accounts receivable 155

Cash payments journal with accounts payable 155

Transactions review 163

Discounts: result of credit transactions 170

Cash accounting 173

Organisational standards and procedures 177

6 Separate ledgers for accounts receivable and accounts payable 184

Introduction 184

What can we now do? 185

Subsidiary ledgers and control accounts 185

Relevance of the inventory system to receivables and payables 187

Accounts receivable control and subsidiary ledger 188

Accounts payable control and subsidiary ledger 196

Administration of accounts receivable and accounts payable 210

Reconciliations 220

Reconciliations: accounts receivable 220

Reconciliations: accounts payable 233

Other subsidiary ledgers and control accounts 241

7 Journals and ledgers for special transactions 258
Copyright © 2018. Cengage. All rights reserved.

Introduction 258

Commencement of a business 259

Buying another business 260

Introduction of additional capital 261

Drawings of funds and goods 261

Purchase of non-current assets 263

Sale of a non-current asset at book value 264

Interest receivable and payable on overdue accounts 265

Clarke, Edward A., et al. Accounting : An Introduction to Principles and Practice, Cengage, 2018. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/tafenswlib/detail.action?docID=6189033.
vi tafenswlib on 2020-05-30 00:20:18.
Created from
CONTENTS

Dishonour of a cheque 267

Bad debt write-offs 272

Bad debts recovered 275

Bills receivable accepted and met 276

Bills payable accepted and met 278

Computerised accounting and special transactions 279

8 Management controls over cash 290

Introduction 290

Principles for internal control of cash 291

Bank reconciliation 293

Petty cash imprest system 322

9 The general ledger and financial reports 333

Introduction 333

Linking the general ledger to financial reports 334

Close general ledger accounts 338

Closing general journal entries 350

Income statement: trading basic format 351

Balance sheet: basic format 357

Account allocation to financial statements 361

Preparing financial reports for a servicing business 374

10 Matching expense and revenue to the accounting period 386

Introduction 386

Balance day adjustments 387

1. Expense accrued: expense incurred not yet processed 391

2. Expense prepaid: expense processed but not yet incurred 398

3. Revenue accrued: revenue not yet received 402

4. Revenue received in advance: revenue received not earned 407

5. Accounts receivable: uncollectable 411

Copyright © 2018. Cengage. All rights reserved.

6. Depreciation 418

7. Variance between perpetual inventory records and physical inventory 422

8. Leave provisions: annual leave, sick and carer’s leave and long service leave 432

Prepare adjusted trial balance 438

Summary of balance day adjustments 440

Reversals 441

Standing journals 446

Clarke, Edward A., et al. Accounting : An Introduction to Principles and Practice, Cengage, 2018. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/tafenswlib/detail.action?docID=6189033.
Created from tafenswlib on 2020-05-30 00:20:18. vii
CONTENTS

11 Preparing final reports from a worksheet

Introduction
458
458
Steps in preparing the 2-column worksheet: trial balance 459
8-column worksheet: format and columns 474
8-column worksheet incorporating balance day adjustments 476
From the 8-column worksheets to financial statements 483
Worksheets for simple service industry 492

12 Advanced management reports and correction of errors

Introduction499
499

Review of end-of-period processes 500

1. Periodic and perpetual inventory: trial balance, balance day adjustments
and closing journals 501
Both periodic and perpetual inventory 508
Financial statements from an 8-column worksheet or the adjusted trial balance 511
Preparation of financial statements 515
Correction of errors 527

13 Accounting for non-current assets

Introduction552
552

Key terms 553

Asset register 555
Depreciation expense: its nature and determination 558
Procedures for calculation of depreciation methods and recording in the accounts 560
Derecognition or disposal of depreciable assets 577

14 Payroll preparation and accounting entries

Introduction591
591

Main payroll functions and processes 592

Employment conditions 592

Employee benefits and payroll 594
Payroll preparation 598
Accounting for payroll 605
Provisions for leave 612
Pay-as-you-go – PAYG withholding 613
Other employer obligations 621

Glossary629
Index634

CHAPTER-OPENING FEATURES

1
THE ACCOUNTING EQUATION

The accounting equation

The foundation or rules for the processing of all accounting entries in the accounting information system
can be traced back to the accounting equation. Simply expressed, it is the relationship of resources
controlled by the business to the present obligations the business has to third parties and also to the
owner.

Resources controlled by the business = Present obligations that the business has to third
parties + The owner’s investment in the business
Accounting: its
foundations
The introduction to each chapter provides a simple overview KEEP
of IN MIND
An asset is a resource owned or controlled by a business; it is of economic value and is expected to be
the concepts the content covers and the specific accounting used in operating the business.
Introduction
This book is intended to introduce you to the principles
In running a business there willand
bepractice
transactions that result in the business owing to another business;
skills and knowledge you are required to achieve. this is a liability.
of accounting. It will concentrate on the
operations of a business that is owned by one person – a
sole proprietor or sole trader. We will use examples of
The accounting entity convention means that, for accounting purposes, the owners of a business
businesses that:
must be treated as distinct from the• business.
sell a serviceThe business
(a service business)exists
or separately from the owner.
Therefore, the books of the business
• buy classify the(aowner’s
and sell goods share of its worth as owner’s equity.
trading business)
with the intention of making a profit.
However, the basics of accounting are relevant to all
business ownership structures and types of business
The accounting equation may therefore be written as:
activities (such as primary producers and manufacturing CHAPTER 4
industries). You will learn that the accounting equation
is the basis for recording business transactions. Initially,
Assets = Liabilities + Owner’s Equity
transactions are entered into the general journal and
These transactions are recorded in the general journal for Max in figure 4.5.
sometimes into specialised journals. These journals are
or
then summarised in the general ledger, and at the end
of the period a trial balance is prepared from the ending
General Journal A = Gardening
of Max’s L + OE and Landscaping GJ 1
account balances. Finally, financial reports are prepared.
Date Particulars
An income statement shows the revenues and expenses, Ref Debit Credit
and provides a picture of the financial performance of the
QUESTION 3.1
1 Mar 22 Bank
business over a particular period of time. The balance sheet
2 000
a Motor Vehicle 6 000
The business commenced with $5000represents
in assets what
andthe business
$5000owns/controls
in owner’sand owes. It Write
equity. this in the accounting
Capital states the financial position at a particular point in time. 8 000
equation format provided in the Workbook.
Assets on commencement of business
2 Mar 22 Equipment 1 091 1
QUESTION b 3.2 GST Receivable 109
BankBK-CLA-CLARKE_9E-170438-Chp01.indd
You are required to complete [payment]
the accounting equation 1
formats shown in the Workbook where a1business
200 10/05/18 4:41 PM
CHAPTER 3
commenced with: Purchased equipment with cash
a assets2$15Mar000
22 Computer 909
liabilities
b assets and$25cowner’s
000 GSTequity. Later in this chapter, we will expand the accounting equation
Receivable 91 to also include
Accounts Payable – Computers Ltd 1 000
revenues
c assetsand$20expenses.
000, liabilities $5000 and owner’s equity $15 000
FEATURES WITHIN CHAPTERS d Inassets
e assets7$10
$30 000
Mar000
Purchased
and
22 Fuel
computer
liabilities from Computers Ltd – given 30 days to pay
$7000
the same chapter we identified some examples of assets, including cash at bank, accounts receivable,
for Equipment
and owner’s equity $7000 30
machinery and office equipment. Rather than report on every asset individually, we can group similar
f liabilities d$15 000
GST Receivable
and owner’s equity $70 000. 3
assets together under appropriate
Bank [payment]headings. For example, all motor vehicles controlled by a business 33 can
be reported under one Cashaccount
purchasecalled ‘motor
of fuel for mower vehicles’.
and otherCash
relatedatequipment
bank, accounts receivable, machinery and
KEEP IN MIND
Important concepts that apply throughout a section office equipment may
The users of
also
Bank
d a business’s
be headings for grouped accounts.
[receipt]
Sales of Service
financial
165
150
reports need information that is relevant and a faithful representation of
Liabilities may includeGST accounts such as accounts payable and loans. Similarly, owner’s equity, revenues
are highlighted in the Keep in mind boxes. the business’s activities.
andverifiable
expensesand
The
willunderstandable.
include
Mowing aand
number
reports should have further qualitative characteristics: comparable,15timely,
Payable
of different
landscaping accounts.for cash
services performed
Later, we will analyse transactions and identify all the affected accounts. It is these accounts that are
FIGURE 4.5 General journal for Max’s service business
then classified as assets, liabilities, owner’s equity, revenues and expenses.
To record information simply under the headings of assets, liabilities and owner’s equity does not
provide sufficient meaningful information to assist users in making decisions. It is useful to know, for
QUESTION 3.3
QUESTION
example, the types 4.1of assets that the business controls. Similarly, it is useful to know more details about
You are required to complete the accounting equation formats shown in the Workbook where a business
Questions appear throughout the chapter to help you Show the following
liabilities
the general
and
commenced with:
transactions
owner’s
journal format
equity. for Cheryl’s Cyclist Courier Service, referenced by date as well as ‘a’ and ‘b’, in
a In chapter
assets 1 you
of cash werein
at bank
theintroduced
also
$12
Workbook. to the terms ‘revenues’ and ‘expenses’, and were shown how
000, motor vehicle $25 000 and owner’s equity $37 000
apply and test your understanding of the key topics a On 1 September 2022 Cheryl starts her Cyclist Courier Service in the Sydney central business district, with
btheyassets
impactof on owner’s
cash at bankequity.
$8000, At this stage,
machinery $20we000will
andonly look
office at transactions
equipment $10 000that directly affect assets,
Copyright © 2018. Cengage. All rights reserved.

$600 in the bank account. Her bicycle, communication equipment and protective clothing valued at $3000
as you go. 56 c cash at bank $5000, office equipment $30 000, motor vehicle $20 000 and inventory $5000, and a liability
are grouped in her accounts as ‘equipment’.
of a loan $10 000
b For the week ended 8 September courier fees received totalled $517 ($470 + $47 GST) with repairs
d cash at bank, a liability of a loan from D Shark $25 000 and owner’s equity $50 000.
expense $88 ($80 + $8 GST) to cycling equipment and protective clothing; both revenue and expense
transactions 56 were processed electronically through the bank account.
The accounting equation for a trading business
BK-CLA-CLARKE_9E-170438-Chp03.indd 10/05/18 5:21 PM

Example 2: Stephanie’s Fabrics and Materials – trading business

and the IN
KEEP general
MINDjournal
Worked examples demonstrate how to apply a AOn 1 August 2022 Stephanie formally commenced business with $5000 in the bank and an inventory
trading business generally buys goods and sells the products to individuals or other businesses.
of materials valued at $1500. newsagents, supermarkets, petrol stations and car sales yards.
Examples include greengrocers,
accounting principles in practice. b On 3 August 2022 Stephanie used her new debit card from the bank to purchase various bolts
of material1:(various
Example Ann’s lengths of material
trading rolled around
business a cardboard
– assets, cylinder or
liabilities, rectangle)equity
owner’s for
We$880 ($800
will look + $80atGST).
further a seriesShe purchased
of business other material
transactions on credit
for a trading from Gillian’s
business affectingFabrics
assets, liabilities
and$495 ($450
owner’s + $45
equity andGST).
consider how these are reflected in the accounting equation.
Note that in the general journal, and later in the general ledger, the name used for accounts payable
i. Commencement of business
is the accounts payable control account. This control account is used to summarise, rather than record
a On 1 July 2022 Ann commenced business with $40 000 in the bank and $4000 in inventory.

Assets $ = Liabilities $ + Owner’s Equity $

a. Bank + 40 000 a. Capital + 44 000
a. Inventory + 4 000
44 000 = + 44 000

85
FIGURE 3.1 Commencement of business

ii. Acquisition of assets and Ann brought more cash into business
BK-CLA-CLARKE_9E-170438-Chp04.indd 85 10/05/18 5:25 PM
b Ann’s business
Clarke, Edward A., et al. Accounting : An Introduction to Principles and Practice, Cengage, 2018. ProQuest Ebook Central, paid $33 000 with a bank cheque for motor vehicles on 2 July 2022.
http://ebookcentral.proquest.com/lib/tafenswlib/detail.action?docID=6189033.
Created from tafenswlib on 2020-05-30 00:20:27. c On 3 July Ann’s business purchased a computer system on credit (received the computer but would ix
pay later) for $11 990 from Kurrawood, an account payable.
d Ann realised that the business required more cash. She deposited a further $7000 into the business’s
GUIDE TO THE TEXT

END-OF-CHAPTER FEATURES
CHAPTER 3

REVISION QUESTIONS
Confirm your understanding of this chapter by completing the following questions.

QUESTION 3.21
You are required to complete the figure in the Workbook for this question. Allocate the accounts into their account group
including their sub-classification where necessary. Identify whether the account is normally debit [dr] or credit [cr] and
allocate an account number as appropriate.
Accounts Payable Electricity Petty Cash
Accounts Receivable Interest Premises
Advertising Interest Received Rent Received
Bad Debt Expense Inventory Salaries
Bank Overdraft Investment in Shares Sales
Capital Long-term Loan Stationery
At the end of each chapter you will find several Cartage Inwards Motor Vehicles Telephone

tools to help you to review, practise and extend Dividends Received Office Equipment Vehicle Expense

QUESTION 3.22
ACCOUNTING FOR NON-CURRENT ASSETS
your knowledge of the key learning outcomes. You are required to prepare a balance sheet for S T David as at 30 April 2022 using the data provided. You will need to
REVISION QUESTIONS
calculate the profit – that is the revenue less expense – the owner’s equity and the capital value.

Revision questions reinforce and test your Account

Confirm your understanding $
of this chapter by completing Account
the following questions. $

knowledge of the material covered in the TIMEBank

Accounts Payable
LINE REMINDER
330 Accounts Receivable
1 500 Capital
3 300
??

chapter. Computers 8 800 Cost of Sales 3 300

You are reminded that the time line is a tool to assist you in obtaining the correct answer to depreciation questions. It is
Inventory 880 Bank Loan [repayable at year end] 4 000
not meant to be a work of art; it is your rough working, A time line solution will be given as part of the total solution for the
Motor Vehicles 22 000 Office Furniture 6 600
following questions, but there will be no requirement given in the question. The depreciation worksheet is also a tool to
Rent 1 100 Salaries 2 000
help in depreciation
Sales calculations and the values are
11actually recorded
000 Vehicle in the relevant columns of the asset
Expense 550register.

QUESTION 13.42
QUESTION 3.23
On 15 September 2021, Bendigo Fabricating purchased for cash from Battenfeld Importers a BF767 Multi-Ripple metal
For each of machine
folding the business transactions
for $30 listed+ below,
800 ($28 000 $2800 you areDelivery
GST). to enterandin the Workbook:
installation costs were included in the price.
a the account
The newname,
machinewithwas
thecommissioned
debit account on first
1 October 2021. It is depreciated at 15% straight line, as past experience
b whether
indicatedthe account
that entry
it should is a debit orfor
be operational credit
seven and a half years. The residual value was nil, as the amount was immaterial.
c the chart of account
An upgraded group
larger name;and
feeding that is, CA, NCA,
extraction CL, NCL, OE,
mechanism, R, E was obtained from Battenfeld Importers for $8800
BFM3.5,
d whether
($8000 +the entry
$800 is an
GST) to increase
enhance or
thedecrease
capabilitytoof
the account
the BF767.balance.
It was delivered and installed as part of BF767. Depreciation is
Where
to appropriate,
remain assume
at the same the perpetual
rate. Payment inventory
was made system
on the is used. date of 1 February 2023.
commissioning
The On
business
31 Maytransactions are listed
2025 the entire below.was traded in for $16 500 ($15 000 + $1500 GST) on a new digitised hydraulic
equipment
– Remitted
multitasked wages
folding machine from Battenfeld Importers.
– Prepare
Commenced business
an asset registerwith cashfor the life of the machine (assume appropriate account and serial numbers).
record
– Purchased inventory with the business debit card
QUESTION 13.43
– Sold inventory for cash
– Purchased postage stamps with business debit card
On 30 April 2022, E Shelley purchased a new Ford Falcon sedan registration KKW 443 from Steven Motors for $49 500
– Sold inventory on credit
($45 000 + $4500 GST). Funds were transferred electronically. The estimated life is four years with an estimated residual
The first entry for this question is completed as an example.
value of $8800 ($8000 + $800 GST). Depreciation is 22% p.a. diminishing balance method.

WORKBOOK Business
On 1 August 2026 Account
Transaction
Prepare:
Names
the car was Debit
traded in for $19 800or Credit
($18 000 +$1800Chart ofaAccount
GST) on
Group
Account
new motor vehicle Increase
purchased
Decrease
on or
credit.

Remitted wages
a a depreciation worksheet for the period that the car is owned
Wages debit E increase
b extract general journals
Bankfor the calendar year 2026
credit CA decrease
c an asset register record for the motor vehicle from its purchase to disposal (assume appropriate account and serial
numbers).
Workbook
75

BK-CLA-CLARKE_9E-170438-Chp03.indd 75 10/05/18 5:21 PM

The workbook for this new edition is structured to be used in ACCOUNTING9E

An introduction to
combination with the student book, providing consistent and Principles & Practice
professionally presented solution templates for each question in the
chapter.
Microsoft Excel™ versions of the answer templates are available 588

online for selected questions via CourseMate Express (see the

BK-CLA-CLARKE_9E-170438-Chp13.indd 588 29/05/18 5:12 PM

Guide to the online resources — For students).

Edward A. Clarke
Yvonne Wilson
Michael Wilson

SOLUTIONS MANUAL
The solutions manual provides detailed solutions to every question in the text.

POWERPOINTTM PRESENTATIONS
Use the chapter-by-chapter PowerPoint slides to enhance your lecture
presentations and handouts by reinforcing the key principles of your subject.

MAPPING GRID
The intermediate mapping grid is a simple tool that shows how the content of
this book relates to the units of competency needed to complete FNS30317 –
Certificate III in Accounts Administration and FNS40217 – Certificate IV in
Accounting and Bookkeeping.

ARTWORK FROM THE TEXT

Add the digital files of graphs, tables, pictures and flow charts into your
learning management system, use them in student handouts, or copy them
into your lecture presentations.
Copyright © 2018. Cengage. All rights reserved.

ADDITIONAL QUESTIONS
Use additional questions in your assessment materials or assign them as
homework or as an extension activity. Full answers are provided.

WEBLINKS
Use weblinks to research additional learning resources online and extend your
students’ understanding of complex topics

FOR THE STUDENT

New copies of the accompanying workbook come with an access code
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Copyright © 2018. Cengage. All rights reserved.

problems presented in Accounting: An Introduction to Principles and Practice 9e, by Edward A. Clarke, Yvonne Wilson
and Michael Wilson.

When preparing for the first edition of this book from December 1989, technology and
electronics were very different from today. At the time, many businesses used manual
accounting systems. Computerised accounting systems were very basic and expensive.
In the intervening years, the business and accounting world has been ‘turned up-side
down’ with computers and electronic processes that include cloud-based accounting software
and storage facilities. Communication choices are considerable and have become inexpensive.
Electronic devices including cards and phones may be used as means of payment. Cash money
and cheques are being used less, as new technologies are developed and accepted. Technological
developments continue to change payment systems at a rapid pace.
The ninth edition of this book includes some of these ongoing major developments in
the way business is transacted.
This new edition includes the following features:
• The first chapter has been reduced in size and complexity to concentrate on the broad
concepts of recording and reporting business transactions.
• A new second chapter incorporates the second half of chapter one in the 8th edition.
It includes diagrams to demonstrate electronic forms of documentation and transfer of funds.
The importance of thorough authorisation and checking procedures to verify the accuracy and
authenticity of a transaction is also incorporated in diagrams and throughout the chapter.
• Further links are developed between manual accounting and computer accounting systems.
• The number of closing journals entries for end of year accounts has been reduced.
Students should understand the principles behind the process but not be expected to
complete excessive numbers of closing journal entries and general ledger postings.
• The emphasis on service industries has been enhanced throughout book. Service
industry questions have been expanded, but financial reporting has been limited to basic
income statements reporting to avoid undue complexity.
• Worksheets have been significantly upgraded as the need for having a ‘trading’ account
has been incorporated into the profit and loss. This has reduced the worksheet process
to an 8-column worksheet. The 6-column worksheet has been removed to place more
emphasis on learning to prepare financial reports.
Copyright © 2018. Cengage. All rights reserved.

• The payroll chapter has been updated in line with current minimum wage rates. The 2017–18
income tax rates are used, being the most current at the time of updating the book.
• The exposition of the principles and methods is supplemented with clear, worked
examples. This textbook is accompanied by CourseMate Express, a Cengage online
platform that includes fully worked solutions to all even-numbered questions, and a soft
copy of the workbook and additional templates in Excel format.
The ninth edition of Accounting: An Introduction to Principles and Practice supports
compliance with the VET Quality Framework and the Financial Services Training Package
(Release 3.0). It covers several core and elective units in the Accounting and Bookkeeping
qualifications and skills sets. It is designed for use by students studying at TAFE and other
tertiary education providers. It also continues to be very useful reading for university
students studying introductory accounting.
Clarke, Edward A., et al. Accounting : An Introduction to Principles and Practice, Cengage, 2018. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/tafenswlib/detail.action?docID=6189033.
Created from tafenswlib on 2020-05-30 00:20:44. xiii
ACK NOW LE DG E M E NT S

We – Yvonne, Michael and Ted – have appreciated the opportunity to combine our efforts
in writing this ninth edition of your accounting book. It is our hope and trust that it will
help you to understand and be able to apply the processes of accounting in your studies and
career, in whichever direction it takes you.
Our thanks are due also to colleagues across Australia, and particularly in TAFE NSW,
for feedback on the previous editions. We have noted your comments and hopefully have
included some of the recommendations that you have made. We acknowledge and are
grateful for the contribution you have made to this book. The invaluable contribution of
Diane Fowler, the editor of the book, is also acknowledged by Ted, Yvonne and Michael.
Diane’s guidance and dedication throughout the process has been greatly appreciated.

Edward A. Clarke
Yvonne Wilson
Michael Wilson

To special friends:

Very special thanks continue to Peggy, Ted’s friend, wife and confidante, who continues
showing kindness, love and understanding as we journey together.
Thanks also go to all those friends who have contributed to our many wonderful life
experiences down on the farm at Glenreagh.

Clarke, Edward A., et al. Accounting : An Introduction to Principles and Practice, Cengage, 2018. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/tafenswlib/detail.action?docID=6189033.
xiv tafenswlib on 2020-05-30 00:20:59.
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A high north-east wind blew all day, and, fortunately for us, drove
clouds of salt dust against our backs, instead of in our faces. The sky
became cloudy in the afternoon, and towards sunset gusty showers
of rain fell. On the line of march we were overtaken by a courier
from Jacobabad with our letters and newspapers, and dates up to
the 26th January. We spent the evening in reading the news of the
world we had left behind us.
Next to returning to one’s own, there is nothing so delightful as
the receiving intelligence from them. We always hailed the arrival of
our posts with unconcealed joy; and no sooner possessed ourselves
of the contents of one, than we looked forward to the arrival of
another, with an eagerness that only those placed in similar
circumstances could possibly evince.
CHAPTER VI.
18th February.—We marched from Ballakhan twenty-eight miles,
and camped on the bank of the river Helmand, close under the
citadel of Búst. The night proved stormy, and a good deal of rain fell,
rendering the ground for several miles from camp very heavy and
deep in mud. At two miles from camp, we passed the ruins of
Ballakhan, on a mound some little way off to the right of the road;
and a little farther on, the Júe Mahmand, also to the right of the
road. This tract, as far west as the Kárez-i-Sarkár, is held by the
Núrzais, whose camps of black tents and settlements of reed huts
dot the surface at short intervals. We found large herds of their
camels, oxen, goats, and sheep at graze on the scanty pastures the
surface afforded.
The country here is similar to that traversed yesterday. Deep
irrigation canals, now mostly dry, intersect it in all directions, and,
crossing the road at short intervals, present obstructions to the free
passage of the traveller. The soil is everywhere spongy and charged
with salines, yet a considerable extent is brought under cultivation.
The natives cure the land of these salts by first sowing with rice and
then with clover, and after this the soil is said to be fit for any crop.
For several miles our road led over a succession of salt-pits and
ovens, and lying about we found several samples of the alimentary
salt prepared here from the soil. It was in fine white granules,
massed together in the form of the earthen vessel in which the salt
had been evaporated. The process of collecting the salt is very rough
and simple. A circular pit or conical basin, seven or eight feet deep,
and about twelve feet in diameter, is excavated. Around its
circumference is dug a succession of smaller pits or circular basins,
each about two feet wide by one and a half feet deep. On one side
of the large pit is a deep excavation, to which the descent from the
pit is by a sloping bank. In this excavation is a domed oven, with a
couple of fireplaces. At a little distance off are the piles of earth
scraped from the surface and ready for treatment. And, lastly,
circling round each pit is a small water-cut, led off from a larger
stream running along the line of the pits.
Such is the machinery. The process is simply this: A shovelful of
earth is taken from the heap and washed in the basins (a shovelful
for each) circling the pit. The liquor from these is, whilst yet turbid,
run into the great central pit, by breaking away a channel for it with
the fingers. This channel is then closed with a dab of mud, and fresh
earth washed, and the liquor run off as before; and so on till the pit
is nearly full of brine. This is allowed to stand till the liquor clears. It
is then ladled out into earthen jars, set on the fire, and boiled to
evaporation successively, till the jar is filled with a cake of granular
salt. The jars are then broken, and the mass of salt (which retains its
shape) is ready for conveyance to market.
Large quantities of this salt are used by the nomad population,
and a good deal is taken to Kandahar. The quantity turned out here
annually must be very great. The salt-pits extend over at least ten
miles of country we traversed, and we saw certainly several
thousand pits.
These saline tracts are not so utterly waste as one would imagine.
The soil, though curable for purposes of cultivation, as above
mentioned, spontaneously supports a growth, which is more or less
abundant, of artemisia, saltworts of three or four kinds, camel-thorn,
dwarf tamarisk, and some thorny bushes called karkanna. These
afford excellent pasture for camels, and the oxen and sheep fattened
on them are said to thrive and improve in flesh better than on the
hill pastures, which often produce fatal bowel complaints.
As we went along, I made an unsuccessful detour after a flock of
coolan I had seen alight some way off to the right of our route, and
came upon some immense herds of camels, oxen, and sheep, all
grazing together in the vicinity of nomad camps scattered over the
country. The sheep are all of the fat-tailed variety, called gad here
and dumba in India, and appeared of large size and in excellent
condition. They are shorn twice a year, and the wool fetches the
nomad one rupee per sheep. The milk, cheese, and cúrút is valued
at another rupee for each sheep, and a lamb at a third; so that the
nomad’s annual profit from his flock may be reckoned at three
rupees per head of sheep he owns.
I passed close to several tents, and spoke to some of the men.
They did not seem very well disposed, and stared at me rather
savagely. Colonel Táj Muhammad, who accompanied me with three
or four troopers, hurried me back to our party, saying these men
were not to be trusted; and as our party was small, it was not safe
to tarry long amongst them. His hint was not lost, and we soon left
the savages to their native wilds, and speculations as to the booty
that had escaped their clutches.
At a little short of half-way we halted a while at a mound near
some Núrzai tents, whilst the baggage went ahead. At a mile to the
north is the Nurullah Khushkába, so called on account of its aridity,
the undulating tract being void of water. At about twelve miles north
by west from the mound is the Girishk fort, and below it, on the
Helmand, we saw the Dubrár mound, and on the plain to the west
the Mukhattar mound, an isolated heap of ruins, marking the site of
an ancient fort. The governor of Girishk is Muhammad Alam Khán,
son of the late Saggid Muhammad Khán of Peshawar, and for several
years a servant of the British Government in the Panjab. A
messenger met us here from the fort, to say that the governor was
absent in the Zamíndáwar district collecting the revenue, or he
would have come out to pay his respects to the General.
Whilst here, I took out my note-book to jot down a few
memoranda of the road we had traversed, and the Saggid, seeing
the movement, jocularly observed, “Now I know what you are going
to write.” “What?” inquired I, rather curiously. “People, savages—
country, a desert waste; what else can you say?” he very aptly
replied. “But I will tell you something much more amusing than
anything you have got in your Kandahar book.” This last allusion, I
must confess, took me by surprise. I was about to ask where he had
seen the book, when he anticipated the query. “Yes, we know all
about it; and when the durbar at Kabul is dull, your book is
produced, and sets them all a-laughing.” “That’s satisfactory,” said I.
“Ah!” he replied, “but you have been very hard upon our faults.”
“Come,” said I, in self-defence, “I have not abused you as your
writers habitually abuse us.” “Well, no. The argument cuts both
ways. Anyhow we are no better than you have painted us.”
I asked how the book got to Kabul, and learned that it had been
taken there by Cázi Abdul Cádir, to whom I gave a copy when he
was a Government servant at Peshawar. The Cázi had learnt English
at the mission school in that frontier station, and, possessed of my
book, was now the interpreter of its pages at Kabul. I attempted to
explain that the book was not meant for Afghan readers, and the
Saggid very good-naturedly helped me out of the difficulty by saying
that his people were now accustomed to the hard words of
foreigners by reading the English newspapers and other books
brought to the country from India. He expressed astonishment at
the freedom of criticism allowed to the press, and could not
understand how any Government could exist under such
uncontrolled discussion of its acts. “You people puzzle us entirely,”
said he. “No other Government would permit a public discussion of
its acts, but you seem to court it. It is a very bad system, and
encourages disaffection.” We endeavoured to explain that the
freedom of the press was characteristic of the British system of
government, and that the channel thus afforded for the unfettered
expression of public opinion was one of the greatest safeguards of
the Government, and a powerful instrument in the maintenance of
public order. “It may be so for you; you are the best judges of your
own interests. It would not do for us. The Government would not
last a day under such a system here.” It was now time for us to be
on our way again, so the stories we were to have heard were
reserved for another occasion.
Our route continued south-west along the course of the river, the
opposite bank of which was lined by a black cordon of closely-
packed nomad camps. At six miles we came to Júe Sarkár, a little
way off to the right of the road. It is a modern country-house,
standing in the midst of its own gardens enclosed by high mud
walls, and watered by a kárez stream. The late Sardár Kuhudil Khán
built this house as a country residence in 1846, after he had
annexed the Garmsel to Kandahar. It is now occupied by his
grandson, Gul Muhammad Khán, son of Muhammad Sadíc Khán, the
torturer of M. Ferrier, as is so graphically described by that traveller
in his account of his adventures in this country.
A little farther on are some hamlets scattered amongst the ruins of
Lashkari Bazár, which originally formed a suburb of the ancient city
of Búst, now lying some six miles ahead. From this point onwards, in
fact, our path lay through a succession of ruins, with here and there
patches of cultivation between the clusters of decayed mansions and
towers, right up to the fort and citadel of Búst.
At a few miles from our camp on the river bank we passed a
roadside shrine, and stopped at the cabin of a faqír in charge of it
for a drink of water. It was perfect brine, from a small well hard by,
yet the mendicant assured us it was the only water he used, and his
sickly look and attenuated figure did not belie the assertion. His life
of penance secures him the reverence of the nomads of the
neighbourhood, and elicited marked respect from our escort.
We halted a day at Búst to rest our cattle and prepare them for
the next march, which was to be a long one across the desert. The
delay afforded us the opportunity to explore the rivers around. From
the top of the citadel, which commands an extensive view, we found
that they covered an area of many square miles on the left bank of
the Helmand, and extended over the plain for seven or eight miles to
the east and north. The citadel and fort form a compact mass of
ruins altogether separate from the rest of the Búst city.
The fort is a long parallelogram lying due north and south on the
river’s bank. The walls are very thick, and strengthened at short
intervals by semilunar bastions or buttresses. On the inner face they
bear the traces of chambers, and the top all round appears to have
supported houses. At each angle is a very substantial circular
bastion, except at the south-west angle, which is occupied by the
citadel. This is a lofty structure on a foundation of solid red brick
masonry, that rises straight out of the river bed, and is washed by its
stream in the season of full flood. The highest point of the citadel is
about two hundred feet above the bed of the river, and is run up into
a square tower, used apparently as a look-out station.
From its top we got a very extensive view of the country, but
could not see Girishk, though the fort of Nádálí on the plain opposite
to it was distinctly visible. A more dreary outlook than this station
affords could be found in few countries. Beyond the strip of villages
and cultivation on its farther bank, and the collection of hamlets and
walled gardens in the angle of junction between the Helmand and
Argandáb, nothing is to be seen but a vast undulating desert tract,
limited towards the south by a bold coast of high sand-cliffs.
The southern portion of the fort, in which the citadel stands, is
separated from the rest by a deep ditch some forty feet wide, and
running east and west. The eastern half of this division is fortified
against the rest of the fort, and contains the remains of several large
public edifices. The most noteworthy is a fine arch built of red bricks
set in ornamental patterns. The arch is of broad lancet shape, about
sixty feet high in the centre, and fifty-four feet across from
basement to basement on the level of the ground. The arch extends
due north and south, and from the ornamental designs and Arabic
characters on the façades fronting the east, it was most probably the
portal of the principal mosque.
The western half of this division is occupied by a lofty artificial
mound, on the summit of which stands the citadel. Through the
whole depth of this mound is sunk a very remarkable well, closed
above by a large cupola. The well is built very substantially of red
brick and mortar, and is descended to the very bottom by a spiral
staircase, which, in the upper part of the shaft, opens successively
into three tiers of circular chambers, that look into the shaft through
a succession of arches in its circumference. In each tier are four
chambers circling the well, and communicating with each other by
arched passages; and at the back of each chamber, away from the
well shaft, is an arched recess.
The depth of the well is about 130 feet, and its diameter 18 feet.
We found the bottom dry, and covered with a thick layer of débris,
sticks, and rubbish. Some labourers were set to work to clear this
away; but as at a depth of four feet there was still only débris, the
work was discontinued, and we mounted up to the open air again.
The well was evidently fed from the river by some subterranean
channel, and its waters rose and fell with that of its stream, as was
indicated by the different appearance of the bricks in the lowest part
of its shaft.
The chambers opening on the well were no doubt used as a cool
retreat in the hot weather; and that the well was used for the supply
of the citadel is evidenced by the rope-marks worn into the bricks on
the lower edge of the openings.
The rest of the fort interior extends away to the northward. Its
area is covered with bricks and pottery, but shows no traces of
buildings. It is of the same width as the citadel divisions, but six or
seven times more in length. The citadel rises out of the river bed;
but the west face of the whole fort is separated from the river, which
here makes a bend to the west, by an intervening strip of land. The
whole fortification is surrounded by a wide ditch and covered way.
There is a gateway in the east face, just beyond the interior ditch,
separating the citadel from the rest of the fort, and there is another
gate opposite to it, fronting the river. The citadel was entered by a
small gate in the centre of its southern face. Each gateway is
protected by outflanking bastions. Altogether, the place appears to
have been a very strong and important frontier fortress, and
commanded the approach from Sistan by Garmsel towards
Kandahar.
The General got a party of workmen together, and made some
small excavations in different parts of the citadel; but our stay was
too short to admit of any extensive exploration of this kind. Several
bits of glass and china of superior manufacture were turned up, and
two or three “fire altar” Sassanian coins were also found. The china
was of two different kinds: one, the common material with the
familiar blue designs; the other a coarse-grained material, coated
with a glazed crust of mother-of-pearl appearance, and pale lilac
hue. Some fragments of glass goblets and bowls were found, and
attracted our attention as being far superior to any manufacture of
the kind now to be found in this or the adjacent countries, or India
itself. One in particular I observed formed part of a large bowl: the
glass was fine, clear, and thin, and ribbed with bands of a rich
chocolate-brown colour.
Búst or Bost is the site of a very ancient city. Malcolm, in his
“History of Persia,” says it is identical with the ancient Abeste; and
he states that in a.d. 977, when Sebuktaghín was at Ghazni, it was in
the possession of one Tegha, who being expelled, applied to
Sebuktaghín for aid, and was by him reinstated, on condition of
paying tribute. Tegha failed to do so, and was consequently
suddenly attacked by Sebuktaghín, the perfidious Tegha effecting his
escape. This Sebuktaghín was a ghulám, or body-soldier of the
refractory Bukhára noble Abustakín, who settled and founded
Ghazni. At this period the Indian prince Jaipál was King of Kabul, and
Kulif, the Sámání, was Prince of Sistan.
Erskine, in his “Life of the Emperor Babur,” mentions that Búst was
besieged, a.d. 1542, by the Emperor Humáyún, on his advance
against Kandahar, with a Persian army, and the fort surrendered to
him. Previous to this, in a.d. 1498, the same author states, the fort
of Búst was captured by Sultán Husen Mirzá, Báikara, when he set
out from Herat, his capital, against his rebel son, Khusran, at
Kandahar. He was obliged, however, to retire from Kandahar, and to
give up this fort; but he found in it supplies sufficient to provision his
whole army, and enable them to retrace their steps comfortably.
Búst was finally dismantled and destroyed in a.d. 1738 by Nadír
Sháh, when he advanced against Kandahar on his way to India. In
all these sieges, the fort alone, it appears, was occupied as a
strategetical position; the city and suburbs had remained a mass of
ruins, in much the same state as they are now, since the desolating
invasion of Changhiz in a.d. 1222.
In the present century, Kuhudil Khán, having annexed Garmsel to
his principality of Kandahar in 1845, had some intention of restoring
the fort of Búst, and had commenced the repair of its walls. But the
jealousy of Persia, and other troubles nearer home, put a stop to the
work; and he died in 1855, before he could carry out his original
design. The site is well placed to command the approach through
Garmsel, and is sufficiently near to afford efficient support to Girishk,
twenty miles higher up the river on the opposite bank.
Our camp here was pitched right on the river bank, immediately to
the south of the citadel. The channel is from 250 to 300 yards wide,
between straight banks about twenty feet high; but the stream at
this season is only about eighty or ninety yards wide, on a firm
pebbly bed. It was forded in several places opposite our camp by
horsemen going across in search of fodder. The water reached the
saddle-flaps, and flowed in a clear gentle stream. By the aneroid
barometer I made the elevation of this place 2490 feet above the
sea.
Whilst here, a courier arrived with our post from India, with dates
up to the 1st February from Jacobabad. We now learned, for the first
time, and to our no small surprise, that our party had been attacked,
and our baggage plundered, by the rebel Brahoe on our way
through the Míloh Pass. How the false report originated it was not
difficult to surmise, considering the troubled state of the country at
the time of our passage through it, and the readiness of the Indian
newspapers to chronicle exciting news from the frontier states. A
courier also arrived with letters for the General from Sir F. Goldsmid,
dated Sihkoha, 2d February. His party had arrived there the previous
day, after a trying march from Bandar Abbas, crossing en route a
range of mountains on which the cold was as great as that we
experienced in Balochistan, the thermometer sinking to 5° Fah. This
courier, through ignorance of the route we had taken, proceeded by
Farráh and Girishk to Kandahar, whence he was put on our right
track, and hence the delay in his arrival.
20th February.—Culá Búst to Hazárjuft, forty miles. We set out at
6.45 a.m., and passing some villages and walled gardens, proceeded
in a S.S.E. direction, along the left bank of the Helmand, which here
divides into several channels, separated by long island strips. At
three miles we came to the Argandáb, where it joins the Helmand,
at a bend the latter river makes to the westward, opposite an abrupt
sandhill bluff.
The angle between the point of junction of these two rivers is
dotted with clusters of reed cabins, mud huts, and walled vineyards,
belonging to different tribes, such as the Núrzai, Achakzai, Bárakzai,
Bárech, Uzbak, and others.
The Argandáb, or Tarnak, as it is also called, flows close under the
cliffs of the sandy desert to the south, and joining the Helmand at its
sudden bend to the westward, appears to receive that river as an
affluent, whereas itself is really the confluent. Its channel here is
very wide and sandy, showing marks of a considerable back-water in
the flood season. As we saw it, the Argandáb here has a shallow
gentle stream, about forty yards wide, and only two feet deep in the
centre. The water flows over a sandy bottom, and, like the Tarnak at
Kandahar, is very turbid.
Beyond the river we rose on to the desert skirt through a gap in
the sandhills, and then winding round to the S.S.W., proceeded over
a dreary waste of sandhills and hollows. At a mile from the river the
road divides into two branches. That to the right follows the course
of the Helmand, and passes straight across ridge and gully, whilst
that to the left sweeps round over an undulating sandy waste called
Ním-chol, or “half desert,” and at twelve miles joins the first at Gudar
Burhána, where is a ford across the Helmand to the Záras district of
Girishk.
Our baggage proceeded by the former route; we took the latter,
and got a good view of the desert skirt. I made a detour of a few
miles to the south in quest of some bustard I had marked in that
direction, and was surprised to find the surface covered with a by no
means sparse jangal. There was a great variety of plants and bushes
fit for fuel, and a thin grass was everywhere sprouting from the
loose soil of red sand. A species of tamarisk called tághaz, and a
kind of willow called bárak, were the most common shrubs. The
latter is burnt for charcoal, which is used in the manufacture of
gunpowder. The small species of jujube and a variety of salsolaceæ
were also observed, but the great majority I did not recognise at all.
I could now understand the reason of this tract being the winter
resort of the nomad tribes of Southern Afghanistan. It produces a
more varied and richer vegetation than the wide plains and bleak
steppes of the Kandahar basin, and the hollows between its
undulations provide a shelter from the keen wintry blasts that sweep
the plain country with blighting severity.
As far as the eye could reach, south, east, and west, was one vast
undulating surface of brushwood thinly scattered over a billowy sea
of reddish-yellow sand. I galloped some way ahead of my attendant
troopers, and found myself alone on this desolate scene, with the
horizon as its limit. Though the surface was scored with a multitude
of long lines of cattle-tracks trending to the river, not a tent was to
be seen, nor any living creature; even the bustard I was following
vanished from my view. I reined up a moment to view the scene,
and suddenly the oppression of its silence weighed upon me, and
told me I was alone. A reverie was stealing over me, when presently
my horse, neighing with impatience, broke the current of my
thoughts, and turned my attention to the direction he himself had
faced to. Appearing over a sandhill in the distant rear, I saw a
horseman urging his horse towards me, and waving his arm in the
direction of the river. Not knowing what might be up, I galloped off
in the direction indicated, and we shortly after met on the beaten
track which had been followed by our party. An explanation followed,
and he chidingly informed me that we had got too far away from the
main body. “We ourselves,” he said, “never think of going alone into
these wastes. The wandering nomads are always lurking after the
unwary traveller on their domain, and view him only as a God-send
to be stripped and plundered, if not killed. God forbid that any evil
should befall you. Our heads are answer for your safety.” With this
mild reproof, he proposed we should hasten on, which we forthwith
did, and overtook our party in the wide hollow of Gudar Burhána.
Beyond this we ascended a high ridge of sand, and turning off the
road to the right, mounted one of the hummocks overlooking the
Helmand, and alighted for breakfast at eighteen miles from Búst,
and nearly half-way to Hazárjuft. Meanwhile our baggage with the
infantry escort passed on ahead.
From our elevated position we got an extensive view of the great
plain to the northward. Nádálí and Calá Búst were indistinctly visible
to the north and north-east respectively, and away to the west was
seen the black isolated Landi hill called also Khanishín, the only hill
to be seen in the whole prospect. Immediately below us flowed the
still stream of the Helmand, and on its opposite bank lay the
populous and well-cultivated tract of Záras. It is included in the
Girishk district, and is freely irrigated from canals drawn of from the
Helmand some miles above the position of Búst. Its principal villages
are Khalach, Záras, Surkhdazd, Shahmalán, and Moín Calá; the last
in the direction of Hazárjuft.
The air was delightfully pure and mild, the sky without a cloud,
and the noonday sun agreeably warm. Our simple fare, cold fowl
and the leavened cakes of wheat bread called nán, washed down
with fresh water, was enjoyed with a relish and appetite that only
such exercise and such a climate combined could produce. An
attendant with a stock of cold provisions and a supply of water
always accompanied us on the march, and we generally halted half-
way on the march for breakfast on some convenient roadside spot.
Our host, the Saggid, always joined us at the repast, and generally
produced some home-made sweetmeats as a bonne bouche at the
close of the meal. We enjoyed these al fresco breakfasts thoroughly.
The cleanliness and excellence of the Afghan cookery made full
amends for the want of variety in the fare. The simple food was, to
my mind, far preferable and more wholesome than the doubtful
compounds prepared by our Indian servants in imitation of the
orthodox English dishes that commonly load our tables in India. In
the roasting of a fowl the Afghan certainly excels. In their hands the
toughest rooster comes to the feast plump, tender, and juicy, and
with a flavour not to be surpassed. The secret lies in the slow
process of roasting over live embers, with a free use of melted
butter as the fowl is turned from side to side.
At one p.m., after a rest of an hour and forty minutes, we mounted
our camels and set out again on our route. For an hour and a half
we followed a beaten track across a billowy surface of loose red
sand, and then passing a ruined hostelry called Rabát, entered on a
firm gravelly tract, thickly strewed with smooth black pebbles, and
perfectly bare of vegetation. We crossed this by a gentle slope down
to the Hazárjuft plain, and at four p.m. camped close on the river
bank a little beyond a terminal bluff of the sand-cliffs bounding it to
the south.
The Hazárjuft plain is a wide reach between the river and a great
sweep southwards of the desert cliffs, and, as its name implies,
contains land enough to employ a “thousand yoke” of oxen or
ploughs. It is coursed in all directions by irrigation canals drawn from
the river, and contains four or five fortified villages, around which are
the reed-hut settlements of various dependent tribes.
Hazárjuft is the jágír or fief of Azád Khán, Nanshirwání Baloch,
whose family reside here in the principal village of the district. It is a
square fort, with towers at each angle and over the gateway. The
Khán himself resides at Kharán, of which place he is governor on the
part of the Kabul Amir. The other forts here are held by the Adozai
and Umarzai divisions of the Núrzai Afghans, who are the hereditary
owners of the soil.
In all this march there is no water after crossing the Argandáb.
Our infantry escort were much exhausted by the length of the
journey, and fairly broke down some miles short of its end. We
passed several of them lying on the roadside completely prostrated
by thirst, and they were unable to come on till we sent out water to
them from Hazárjuft. They had started with an ample supply for the
whole march, but, with the improvidence characteristic of Afghans,
had wasted it before they got half through the journey, and hence
their sufferings.
The journey might be divided in two stages of eighteen and
twenty-two miles, making Gudar Barhana on the river bank the
halting-place. In the hot season this would be absolutely necessary,
otherwise the long exposure to the burning sands would be
destructive alike to man and beast. The elevation of Hazárjuft is
2360 feet above the sea.
The most remarkable features of the Hazárjuft plain are the wide
extent of its cultivation, and the vast number of ruins scattered over
its surface. Some of these are of ancient date, and others bear the
traces of fortifications raised upon artificial mounds, but the majority
are evidently merely the remains of the temporary settlements of the
migratory tribes, who shift about from place to place according to
their pleasure, or, as more frequently is the case, through force of
feuds amongst themselves, and disagreements with the lord of the
manor.
In examining the arrangement, size, and disposition of these
crumbling walls, one sees that they differ only from the existing
temporary settlements around in the loss of their roofs and fronts.
These are formed of basketwork frames of tamarisk twigs, coated on
the outside with a plaster of clay and straw mixed together, and are
easily transportable, though the necessity for this is not apparent, as
the material of which they are made is found in any quantity all
along the river course.
Our next stage was fourteen miles to Mian Pushta. The road
follows a S.S.W. course, and diverges somewhat from the river. It
passes over a level tract of rich alluvium, everywhere cultivated, and
intersected in every direction by irrigation canals, now mostly dry.
At three miles we passed the Amir Biland ziárat, ensconced in a
tamarisk grove. It is dedicated to the memory of a conquering Arab
saint, said to be a son or grandson of the Amir Hamza. Hard by is a
village of the same name, and further on are the two little forts of
Warweshán. On the plain around are scattered a number of hut
settlements of the Núrzais. They are named after the chiefs by
whom they were founded, or by whom they are now ruled. Two of
these are named Muhammad Ghaus, and others are Aslam Khán,
Lájwar, Khán Muhammad, Fatu Muhammad, Sardár Khán,
Abbasabad, &c. Each settlement comprised from 120 to 250 huts.
Beyond all these is the Kushti village, and then Mian Pushta.
I struck off the road, and followed the windings of the river for
some miles. Its northern or right bank rises directly into high cliffs,
that mark the coast-line of the great Khásh desert. In all the extent
from Hazárjuft to the Khanishín hill, the alluvium is all on the left
bank of the river. The right bank in this course rises at once up to
the desert.
On my way along the river, I crossed a succession of deep and
narrow water-cuts running in a south and south-easterly direction.
Some of them proved difficult to cross. The channel of the river is
very wide, and is fringed on each side by thick belts of tamarisk
jangal. This extends all along the river course into Sistan, and in
some parts assumes the proportions of a forest. The river itself flows
in a clear stream, about a hundred yards wide, close under the right
bank. The bed is strewed with great boulders, and water-fowl of
every kind swarm in its pools. I found an immense flock of pelicans,
geese, and ducks all together in a space of a couple of miles. I shot
two or three pelicans with No. 2 shot, but they carried away the
charges without a sign of discomfort.
Turning away from the river, I came to a ziárat dedicated to Sultán
Wais, or Pír Kisrí. It is held in great veneration here, and is shaded
by a clump of very fine and large paddah trees (Salix babylonica),
growing on the sides of a deep irrigation canal that flows by it.
From Mian Pushta we marched eighteen miles to Sufár. Our route
was S.S.W. over a long stretch of corn-fields, interrupted now and
again by patches of camel-thorn, salsolaceæ, and other pasture
plants. The alluvium here narrows considerably in width, and the
desert cliffs approach to within a couple or three miles of the river.
Shortly after starting, we came to the Abbasabad settlement. It
consists of about a hundred huts of “wattle and dab,” belonging to
Adozai Núrzais. Some of the huts were formed of the wicker frames
of tamarisk withes before mentioned, supported on side-walls, and
closed by another at the rear; but most were besides thatched with
a long reed that grows abundantly along the river’s course.
A little farther on we passed a ziárat or shrine, shaded by a clump
of trees, close under the desert bluffs to our left. High up in the
perpendicular face of one of these cliffs we observed a row of three
tall arched openings. They appeared of regular formation, and no
means of approach were traceable on the cliff, nor could anybody
tell us anything about them. At about midway on the march we
passed the turreted and bastioned little fort of Lakhi. Around it are
ranged a number of thatched-hut settlements of the Adozai and
Alizai Núrzais. Each settlement, of which there were five or six, is
protected by its own outlying towers. Each settlement consists of
from thirty to forty huts, ranged on each side of a wide street, and in
each the towers stand, one at each end of this.
I struck off the road here, and followed the river course for some
miles. Its bed is nearly a mile and a half wide, and covered with
tamarisk jangal, camel-thorn, and reeds. I found some herds of
black cattle and a few camels at graze, and noticed, by the drift
sticking to the trees, that the hot-weather flood of the river must be
at least twelve feet above its present level, and fill the whole
channel. Water-cuts and weirs occur at frequent intervals, and
water-mills are found on most of them; but they are only worked in
the cold season.
Gun in hand (for I had been shooting wild-fowl along the river), I
entered one of these wicker cabins, out of curiosity to see the
interior, and found three men coiled up in their felt cloaks or khosai,
lazily watching the working of the mill. Neither of them moved more
than to turn his eyes on me with a blank stare, and my salám
alaikum only drew on me a harder gaze. “Have you no tongue?” said
I, addressing the semblance of humanity crouched nearest the
entrance, as his uplifted eyes and dropped jaw confronted me. A
simple nod answered in the affirmative. “Then who are you?” This
loosened his tongue. “Pukhtún,” said he, boldly. “What
Pukhtún?”—“Núrzai.” “What Núrzai?”—“Adozai.” “What
Adozai?”—“Sulemán Khel.” “Where do you live?”—“There,” with a
jerk of the head in the direction of the river, utterly indifferent as to
whether he were right or wrong. “What’s that you are
grinding?”—“Wheat.”
This was enough for me, and I paused to give him an innings, the
while looking from one to the other. Neither volunteered a word to
my expectant glances; so with a Da Khudáe pa amán (to the
protection of God), Afghan fashion, I left them to their indolent ease
and stolid indifference. Proceeding some way, I faced about to see if
either of them had been moved by curiosity to come out and look
after us. Not a bit of it; they had not moved from their comfortable
lairs.
This incident filled me with surprise, because these men could
never have seen a European before, considering we are the first who
are known to have visited this portion of Garmsel. I expressed my
astonishment to Colonel Táj Muhammad, who had accompanied me,
observing that the stupid unconcern of the millers had surprised me
much more than my sudden intrusion upon their retreat had
incommoded them. He explained their impassibility on the ground of
their being mere country bumpkins. “Besides,” said he, glancing at
the chogha or Afghan cloak I wore (for though we were walking, the
morning air was sufficiently cold to render such an outside covering
very acceptable), “from the way you went at them about their tribes,
they most likely took you for a Kabul Sardár.” However flattering the
allusion, it did not satisfy my mind; and farther on in the march,
after we rejoined the main party, we met another instance of the
boorish independence characteristic of the Afghan peasantry.
As we passed their several settlements, the people generally
crowded to the roadside to view our party, and we usually gave
them the salám, without, however, eliciting any reply. On this
occasion the crowd, lining each side of a narrow roadway, were quite
close to us; and as they took no notice of our salám, the Saggid
remonstrated with them for their want of civility, and gave them a
lecture on the sin of neglecting to reply to such salutation. His
harangue made little impression, and, for the most part, fell upon
deaf ears. One man did say Starai ma sha, equivalent to our “I hope
you are not tired,” and his neighbour stretched out his fist with a
significant cock of the thumb, and an inquiring nod of the head, a
gesture which amongst these untutored people is used to signify
robust health and fitness, but the rest did not even rise from their
squatting postures.
They were hardy-looking people, but have repulsive features, and
are very dark complexioned. Some of their young women we saw
were fairer and comely, but the old dames were perfect hags,
wrinkled and ragged. Their dress is of a coarse home-made cotton
called karbás, and consists of a loose shift and trousers, the latter
generally dyed blue. The wealth of these people consists in corn and
cattle. The former is exported in large quantity across the desert to
Núshkí and Kharán for the Balochistan markets.
Our camp at Sufár is close on the river bank. Throughout the
march the country is covered with ruins, which exceed the present
habitations in their number and extent.
From Sufár we marched fourteen miles to Banádir Jumá Khán,
where we camped on the river bank. During the first half of the
march our route was south-west away from the river, across a wide
alluvial tract, which extends eight or ten miles southward before it
rises up to the desert border, here forming a wide semi-circle of low
undulations, very different from the high cliffs on either side of it.
During the latter half of the march our route was west by south to
the river bank.
At about five miles we came to the extensive ruins of Sultán
Khwájah, in the midst of which stands a lofty fortress larger than
that of Búst. On the opposite or right bank of the river, crowning the
top of a prominent cliff, is a solitary commanding tower of red brick,
now apparently deserted and in decay.
At five miles farther on we came to Banádir Tálú Khán, a poor
collection of some hundred and fifty wattle-and-dab huts, in the
midst of ruins of former habitations, and vineyards without vines.
There are several of these banádir (plural of the Arabic bandar, a
port or market-town) on this part of the river, each distinguished by
the name of its presiding chief or that of its founder.
There is considerably less cultivation in this part of the country,
and a large portion of the surface is a saline waste covered with
camel-thorn and saltworts. The irrigation canals too are met at more
distant intervals. The river bed here is fully a mile broad, and is
occupied by long island strips of tamarisk jangal, abounding in wild
pig, hare, and partridge.
From our camp, looking due south across the banádir reach or bay
of alluvium, we got a distant view of Harboh hill in the sandy desert.
It has a good spring of water, and is on the caravan route from
Núshkí to Rúdbár. Straight to our front, or nearly due west, is the
Khanishín hill or Koh Landi, so named from the villages on either
side of its isolated mass.
So far we have had fine sunny weather since leaving Búst, and the
air has been delightfully mild and fresh. The crops are everywhere
sprouting, and give the country a green look. But the absence of
trees (except the small clumps round distant ziárats, and the jangal
in the river bed), and the vast number of ruins, tell of neglect and
bygone prosperity, and are the silent witnesses to centuries of
anarchy and oppression, that have converted a fertile garden into a
comparatively desert waste.
24th February.—Banádir Jumá Khán to Landi Isháczai, fourteen
miles. The country is much the same as that traversed before, but
the desert cliffs rapidly approach the river, and considerably narrow
the width of the alluvium on its left bank, and finally slope off to the
high sandy ridge that, projecting from Koh Khanishín, abuts upon
the river in lofty perpendicular cliffs, and turns its course to the
north-west.
At a few miles from camp we passed over a long strip of perfectly
level ground, covered to redness with little bits of broken pottery,
but without a trace of walls or buildings. Beyond this, at about half-
way on the march, we passed the Baggat collection of huts,
occupied by Popalzais. I struck off the road here down to the river,
and was surprised to find it much wider and deeper than in any part
of its upper course as far as we had seen of it. The Helmand here
appears quite navigable, and flows in a broad stream, in which are
several small islands, covered with a dense jangal of tamarisk.
On the opposite or right bank, the desert cliffs, hitherto abutting
direct on the river in its course from Hazárjuft, now recede from it,
and leave a gradually expanding alluvium, on which are seen corn-
fields, villages, and huts, and extensive ruins. In a northerly
direction, beyond this alluvium, extending as far as the eye can
reach east and west, is a vast undulating desert waste. It is called
Shand, or “the barren,” and is continuous with the deserts of Khásh
and Kaddah. The whole tract is described as without water, and but
scantily dotted with jangal patches. It is drained by a great ravine
(mostly dry except in the rainy season) called Shandú, which
empties into the Helmand opposite Khanishín. Vast herds of wild
asses, it is said, are always found on this waste, which in the hot
season is unbearable to any other animal.
Immense numbers of wild duck, geese, cranes, herons, and
pelicans were feeding on the river and in the pools along its course.
I stalked close up to a large flock of the last, and fired into the
crowd. Several hundreds rose heavily and flew off, but two were
observed to flag behind, and presently alight lower down the river.
Borrowing the rifle of one of my attendant troopers, I followed
these, and shortly after found them in a pool with necks craned on
the alert. Covering the nearest at about eighty yards, I pulled an
uncommonly hard trigger, and, to my disgust, saw the mud splash at
least sixteen feet on one side of the mark. The weapon was a
double-grooved rifle, manufactured at Kabul on the pattern of those
formerly used by the Panjab Frontier Force, and had an ill-adjusted
sight. It is to be hoped, now that the Afghans are our friends, that
this was an exceptional specimen of their armoury.
Returning from the river, we joined the main party near a
dismantled castle called Sultán Khán. It had been neatly and
strongly built, and was destroyed, we were told, many years ago by
the Bárechís in some intestine feuds with their partners in the soil of
Garmsel. It is a pitiful fact that the ruins in this country, from their
extent, and superior construction, and frequency, constantly impress
upon the traveller the former existence here of a more numerous
population, a greater prosperity, and better-established security than
is anywhere seen in the country; whilst the wretched hovels that
have succeeded them as strongly represent the poverty, lawlessness,
and insecurity that characterise the normal condition of the country
under the existing regime.
Near the castle is a ziárat, and round it an extensive graveyard,
which attracted attention on account of the blocks of white quartz,
yellow gypsum, and red sandstone covering the tombs—all entirely
foreign to the vicinity. They had been brought, we learned, from the
Karboh hill. As we rode along in front of the column, a startled hare
dashed across our path ahead. My gun was at “the shoulder” at the
time (for I generally carried it in hand for any game that might turn
up on the route), but it was instinctively brought to “the present,”
and fired on the instant. “Ajal!” sighed the Saggid, “who can resist
fate?” “Yarrah khkár daghah dai” (“Verily, this is sport”), exclaimed
Colonel Táj Muhammad, his eyes sparkling with delight. “Bárak
allah!” (“God bless you!”) cried a trooper as he urged forward to pick
up the victim from the road. Poor puss was quite dead as he held
her aloft, and many were the congratulations on the accident that
averted an ill omen.
The Afghans are extremely superstitious, and blindly believe in all
sorts of signs and omens. Amongst others, a hare crossing the path
of a traveller is considered a prognostic of evil augury, and the
wayfarer always turns back to whence he came, to start afresh
under more auspicious conditions. On this occasion the sudden
termination of the career of poor puss short of crossing the road was
hailed as a happy event, and averted the misgivings of our
scrupulous attendants as to what the future held in store for us.
Our camp was pitched close to Landi, a compact little square fort
with a turret at each angle. Under the protection of its walls is a hut
settlement of about one hundred and fifty wattle-and-dab cabins,
occupied by Isháczai Afghans. The weather was dull and cloudy
throughout the day, and at sunset a storm of wind and rain from the
north-west swept over our camp.
From Landi Isháczai we marched twenty-two miles to the river
bank, a little beyond Calá Sabz, on its opposite shore, our course
being nearly due west. At the third mile we cleared the cultivation
and entered on the undulating tract sloping up to the sandy ridges
extending between the Koh Khanishín and the river. The young corn,
we observed, was blighted yellow in great patches by the frosts and
snows of last month. Snow seldom falls on this region, but this
winter having been an unusually severe one, it lay on the ground to
the depth of a span for several days.
The land as it slopes up to Khanishín, which is fully twelve miles
from Landi, is very broken, and stands out near the hill in long lines
of vertical banks, that in the mirage assume the appearance of
extensive fortifications. The hill itself is perfectly bare, and presents
a succession of tall jagged peaks, that extend five or six miles from
north to south. Between it and the river the country is entirely
desert, sandhills and ravines succeeding each other for a stretch of
twenty miles from east to west. The surface is mostly covered with a
coarse gravel or grit of dark reddish-brown stones, but in some parts
it is a loose sand of bright orange-red colour, and in others is caked
into rocks of granular structure. Here and there are scattered thick
jangal patches of desert plants similar to those seen on the route
from Búst to Hazárjuft They afford excellent camel forage, and a
good supply of fuel. At about half-way we crossed a deep and wide
hollow running down to the river on our right; and passing over a
second ridge of sandhills, at sixteen miles crossed a very deep and
narrow ravine of pure red sand, without a boulder or stone of any
kind to be seen in it. Beyond this we halted on some heights
overlooking the river for breakfast, the baggage meanwhile going
ahead.
The weather was all that could be desired. A clear sky, mild sun,
and pure fresh air proved the climate to be delightful at this season.
A few gentle puffs of a north-west breeze, however, now and again
raised clouds of sand, and showed us what it could do in that way at
times.
The view from this elevated position is extensive, but it is dreary
in the extreme. The sandhills, backed by the bare, scorched, black
mass of Khanishín, are all that the southern prospect presents,
whilst to the north across the river lies the wide waste of the Khásh
desert.
Below us winds the Helmand with its islets of tamarisk thickets,
and beyond it spreads the alluvium, which here shifts from the left
to the right bank, with its corn-fields, villages, and ruins. The chief
village is Khanishín to the eastward; the hut settlement of Núnábád
lies to its north, and Dewalán to its west. Further westward, near the
ruins of a large fort, is the Ghulámán hamlet, and then Calá Nan
(Newcastle), beyond which is the Calá Sabz ruin, so named from the
green colour of the mound on which it stands. The whole of this
tract belongs to the Isháczai Afghans, amongst whom are settled a
few Baloch families of the Mammassání or Muhammad Hassani tribe;
and even now, in its best season, wears a poverty-stricken, parched,
and neglected look.
Proceeding on our way, we reached the river bank in an hour and
a half, and camped midway between Calá Sabz and Tághaz, both on
its opposite bank. This march resembled that from Búst to Hazárjuft.
Not a sign of habitation or water exists after clearing the Landi
cultivation, nor did we meet a single traveller, nor see any sign of life
in all the route.
There is another road along the river bank to the midway hollow
above mentioned, but it is difficult on account of ravines and the
broken nature of the ground. A third route goes round by the south
of Koh Khanishín, but it is six or seven miles longer, and without
water.
There is no habitation on our side of the river, nor cultivation, nor
even a ruin; and what could be the use of the Calá Sabz, or Green
Fort, on its commanding mound immediately on the river, it is
difficult to imagine. Our supplies were all brought from the villages
on the opposite shore, and our people forded the river stirrup-deep,
or up to the girths, in several places. The river here is about two
hundred yards wide, and its banks are low and overgrown with
tamarisk jangal.
The evening set in cloudy, and at nine o’clock a heavy
thunderstorm with lightning and rain burst over our camp. It lasted
an hour and a half, and then swept southwards to the sandy desert.
Hence we marched twenty-three miles to Mel Gudar, and camped
on the river bank, near the ford of that name, just where the river
makes a deep bend to the south. Our route generally was S.S.W.,
now and again striking the river at its successive turns or bends to
the south.
For the first six or seven miles the ground was very deep in mud,
owing to the rain last night. In some parts our cattle sunk up to the
knee in it, and could with difficulty extricate themselves from the
mire. The road from the south of Koh Khanishín here joins the main
route, and as the land rises in that direction, it is dry and firm under
foot.
At about half-way, we struck the river at one of its many bends,
directly opposite the fort of Malakhan, which occupies a high mound
overlooking its right bank. It is advantageously situated, and has a
lofty citadel. During the British occupation of the country, it was held
by a detachment from the Kandahar garrison. The citadel was
destroyed and the fortifications demolished in 1863 by the Amir Dost
Muhammad, because he found that every governor sent to this
frontier post became rebellious on the strength of the fort. The place
is now quite deserted, and offers another sad instance of the too
truthful saying, that everybody who comes here destroys something
and goes his way.
A couple of miles or so beyond this, at another bend of the river,
we came to the hut settlement and cultivation of Deshú, belonging
to the Isháczais. It is the only habitation we have met with on this
side the river since leaving Landi. A little farther on we passed
through some widespread ruins of towers and houses, the ground
between which was red with bits of broken pottery. In some parts it
was perfectly flat, and gave out a hollow sound as our horses
tramped over the surface, conveying the idea that we were riding
over concealed vaults. At two miles on from this, we camped on the
river bank, opposite a dense jangal of tamarisk and willow trees.
Our next stage was thirty-six miles to Landi Bárechí, where we
camped on the high bank of the river close to the fort. Our route, at
first S.S.W., led through a wild uninhabited jangal tract for the whole
distance. The road is a well-beaten track, and passes across a
succession of deep bays or reaches of spongy saline alluvium, and
for the most part follows the course of the river, the short bends of
which now and again come close up to the road.
The reaches are separated from each other by promontories of the
desert, which stretch forward up to the river bank. At about eight
miles we came to a solitary mound on the Abdullahabad reach or
bay. It is called Sangar, or “the breastwork,” and is said to be the
first place seized from the Núrzai by the celebrated Baloch
freebooter, Abdullah Khán, after whom the country is now named.
This notorious robber was the chief of a small party of Sanjarání
Baloch nomads, who are said to have come here from the Kharán
and Núshkí districts in the troublous times following Nadír Sháh’s
devastating march through the Garmsel in 1738. He pitched his tents
here, and, with the aid of other Baloch mercenaries of different
tribes, succeeded in ousting the Núrzai possessors after many
encounters. During his lifetime he held all that portion of the left
bank of the river extending from Mel Gudar to Rúdbár, as the
summer pasture tract of his tribe, and annually, on the return from
winter quarters in the desert, contested its possession with the
Núrzai. Many tales are told of his prowess and lawlessness, but in a
country where every man is a born robber, and acknowledges no
other right but that maintained by might, his deeds of valour resolve
themselves into petty successes against, and gradual encroachments
on, the lands of individual nomad camps numerically weaker than his
own, and distracted by intestine feuds that prevented a combination
to expel the intruder. The plundering habits of these Baloch, and
their constant hostilities with the neighbouring Afghan nomads, led
to the abandonment of the Garmsel route from Kandahar to Sistan,
and the country soon became a den of thieves, and the refuge of
outlaws of all the surrounding provinces, who attached themselves
to the Baloch chief as mercenaries and dependants.
From Sangar our path veered to the S.W., and, after a few miles,
passed round the projecting desert cliffs by a narrow path between
them and the river brink, and brought us into another bay or reach,
called Khwájah ’Ali, from a mound and ruined tower in the midst of a
sheet of broken pottery that covers its surface to redness. Whilst
riding over this, we observed, as on a former occasion, that the
ground gave a hollow sound under our horses’ feet, as if it were
vaulted. Excepting the tower mentioned, not a wall nor vestige of
any other building was discoverable above the flat surface.
Having come sixteen miles, we halted at this tower for breakfast;
and took the opportunity to satisfy ourselves that there was really
nothing to see here, except that the river bank on this side is high
and vertical, and its wide bed full of tamarisk and willow forests, on
the edge of which are the fresh prints of wild pig in the soft soil.
From this alluvial bay we passed into a similar one, by a very
narrow path between the river brink and the abrupt cliffs of a
promontory of the desert. It is called Dashtí Hadera, or “the plain of
the graveyard,” and is about two miles across. Here, too, though no
traces of walls or mounds were visible, the surface was coloured by
the bits of red tile and glazed pottery thickly strewed over the level
ground. Beyond this we rose on to the next promontory of the
desert, and passed an extensive graveyard, from which the plain
below derives its name.
From this elevation, the flat surface of which is a coarse gravelly
sand bare of vegetation, we got a wide view of the desert, extending
away to the south, as far as the eye could reach, in an unbroken
waste of sandy undulations. We descended the farther side of this
by a long sandy gully, and entered on the Pulálak alluvium, a reach
similar to those already passed, but wider.
Here we passed the rains of the Pulálak huts, destroyed in the
spring of 1869 by the usurper Muhammad ’Azím Khán, when he took
this route to Persia, after his defeat at Ghazni in January of that year
by pre-Amir Sher ’Ali Khán. Pulálak is said to be an abbreviation of
Pul ’Ali Khán (the bridge or boundary of ’Ali Khán); but who ’Ali Khán
was we could not clearly learn.
The ex-Amir, Muhammad ’Azím Khán, halted here to recruit his
band of followers on the young growing crops and what supplies the
place afforded. But meanwhile Sharíf Khán, the Nahroe Baloch of
Sistan, being suspicious of ’Azím’s designs, suddenly marched from
Burj Alam, surprised ’Azím, and put his followers to flight. He then
received the fallen Amir as a refugee, and assisted him as far as
Mashhad on his way to the Persian capital. The unfortunate Bárechí
settlers, having been plundered by each in turn, left the country to
join their clansmen in Shorawak, and their homesteads are now
almost obliterated in a wilderness of jangal.
Beyond this, rounding some desert cliffs, we entered the alluvium
of Landi Bárechí, and camped on the high river bank close to the
fort. There is a good deal of cultivation here, and the level ground is
dotted all over with little sandheaps topped by clumps of tamarisk,
or bushes of a species of caroxylon and other salsolaceæ, which
have been the cause of their formation. We had not seen this
appearance before, and the number and size of these mounds
attracted our attention. They are formed by drift sand collecting
about the roots of scattered bushes, and gradually, as its quantity
increases by fresh additions, raising them above the general level of
the plain. Some of these mounds are eight or ten feet high, and of a
blunt conical form. Landi is a small square fort, with a turret at each
angle, and around it are some two hundred wattle-and-dab huts of
the Bárechí Afghans. The river here flows in two or three streams
between long island strips of tamarisk jangal.
I shot a large blue-backed and black-headed seamew here. The
gull fell into the stream, and drifted to the opposite shore; but my
servant, a native of Kandahar, retrieved it, fording the river with the
water up to his neck. The stream was very still, and of clear blue
colour. Here also I got specimens of the black cormorant, a grebe,
and a small diver much resembling it, and another bird with similar
features, but with a serrated bill, hooked at the tip.
The weather was more or less cloudy all day. Towards sunset rain
set in, and continued in a steady soaking drizzle far into the night.
The evening temperature outside the tent was 54° Fah. By the
aneroid, I calculated the elevation of this place at 1950 feet above
the sea.
At the last stage, one hundred and fifty of our cavalry escort were
sent back to Kandahar; and at this place we parted with our infantry
escort and their commandant, Colonel Táj Muhammad, Ghilzai, as
we are soon to enter Sistan territory, now in the possession of
Persia.
I was sorry to lose the Colonel’s society, for he generally
accompanied me on my deviations from the beaten track, and
proved himself a very agreeable and intelligent companion. He
obtained his promotion for good service at the siege and capture of
Herat in 1863 under the late Amir Dost Muhammad Khán. He is one
of the most intelligent and least prejudiced Afghans of his class I
have met with, and in our rambles together gave me a fund of
information regarding his people and the portions of the country he
had visited. Like all Afghans, he was a keen sportsman, and with a
common smooth-bore military musket, of the now nearly extinct
Brown Bess pattern, made some remarkably good “pot shots” at
eighty yards, considering his ammunition was home-made
gunpowder, and roughly-rolled pellets cut from pencils of lead.
He took leave of us with many sincere expressions of regret at our
separation, and committed us to “the protection of God” with all
sorts of good wishes for our welfare and prosperity. Towards those
he treats as his friends, the Afghan can make himself very
agreeable, and in this phase his character is of the most winning
kind. His straightforward friendliness, his independent bearing, and
freedom from flattery and obsequiousness, coupled with unbounded
hospitality and unceasing attention to the wants of his honoured
guest, are sure to captivate the stranger, and blind him to the fact
that he has a dark side to his character, and that a very trivial
circumstance may serve to disclose it.
However, on this occasion, as the even tenor of our friendly
relations was happily unmarred by a single contretemps, it is not for
me in this place to enlarge on the proverbial fickleness of their
character, nor to disclose the wolf that lurks in the Afghan heart. It is
enough to speak of our friends as we find them; and in this light it is
but fair to say, nothing could have excelled the genuineness of the
cordiality that marked our conduct towards each other during our
association on this march through the province of Kandahar.
28th February.—Landi Bárechí to Rúdbár, seventeen miles; route,
W.S.W. After clearing the Landi cultivation, our path led under some
projecting desert cliffs, on the most prominent of which are the ruins
of a small fort, which, from its elevation, must command a wide
prospect of the country on the east and west.
Beyond this, crossing the Rúdbár canal, we entered a wide gulf or
reach of level land. It is now a perfect wilderness; and in its centre,