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 ACCOUNTING AND FINANCE
FOR NON-SPECIALISTS

F01 Accounting and Finance for Non 34691.indd 1 12/08/2021 07:11

 At Pearson, we have a simple mission: to help people
make more of their lives through learning.

We combine innovative learning technology with trusted

content and educational expertise to provide engaging
and effective learning experiences that serve people
wherever and whenever they are learning.

From classroom to boardroom, our curriculum materials, digital

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Every day our work helps learning flourish, and

wherever learning flourishes, so do people.

To learn more, please visit us at www.pearson.com/uk

F01 Accounting and Finance for Non 34691.indd 2 12/08/2021 07:11

 ACCOUNTING
AND FINANCE
FOR NON-SPECIALISTS
TWELFTH EDITION

Peter Atrill
Eddie McLaney

Harlow, England • London • New York • Boston • San Francisco • Toronto • Sydney • Dubai • Singapore • Hong Kong
Tokyo • Seoul • Taipei • New Delhi • Cape Town • São Paulo • Mexico City • Madrid • Amsterdam • Munich • Paris • Milan

F01 Accounting and Finance for Non 34691.indd 3 12/08/2021 07:11

 Pearson Education Limited
KAO Two
KAO Park
Harlow
CM17 9NA
United Kingdom
Tel: +44 (0)1279 623623
Web: www.pearson.com/uk

First published 1995 by Prentice Hall Europe (print)

Second edition published 1997 (print)
Third edition published 2001 by Pearson Education Ltd (print)
Fourth to Tenth editions (2004, 2006, 2008, 2011, 2013, 2015, 2017) (Print and electronic)
Eleventh edition published 2019 (print and electronic)
Twelfth edition published 2022 (print and electronic)
© Prentice Hall Europe 1995, 1997 (print)
© Pearson Education Limited 2001, 2004, 2006, 2008, 2011 (print)
© Pearson Education Limited 2013, 2015, 2017, 2019, 2022 (print and electronic)
The rights of Peter Atrill and Edward McLaney to be identified as authors of this work have been asserted by them in accordance with the
Copyright, Designs and Patents Act 1988.
The print publication is protected by copyright. Prior to any prohibited reproduction, storage in a retrieval system, distribution or
transmission in any form or by any means, electronic, mechanical, recording or otherwise, permission should be obtained from the
publisher or, where applicable, a licence permitting restricted copying in the United Kingdom should be obtained from the Copyright
Licensing Agency Ltd, Barnard’s Inn, 86 Fetter Lane, London EC4A 1EN.
The ePublication is protected by copyright and must not be copied, reproduced, transferred, distributed, leased, licensed or publicly
performed or used in any way except as specifically permitted in writing by the publishers, as allowed under the terms and conditions
under which it was purchased, or as strictly permitted by applicable copyright law. Any unauthorised distribution or use of this text may
be a direct infringement of the authors’ and the publisher’s rights and those responsible may be liable in law accordingly.
All trademarks used herein are the property of their respective owners. The use of any trademark in this text does not vest in the author or
publisher any trademark ownership rights in such trademarks, nor does the use of such trademarks imply any affiliation with or
endorsement of this book by such owners.
Contains public sector information licensed under the Open Government Licence (OGL) v3.0. http://www.nationalarchives.gov.uk/doc/
open-government-licence/version/3/.
The screenshots in this book are reprinted by permission of Microsoft Corporation.
Pearson Education is not responsible for the content of third-party internet sites.

The Financial Times. With a worldwide network of highly respected journalists, The Financial Times provides global business news,
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ISBN: 978-1-292-33469-1 (print)
978-1-292-33473-8 (PDF)
978-1-292-33472-1 (ePub)
British Library Cataloguing-in-Publication Data
A catalogue record for the print edition is available from the British Library
Library of Congress Cataloging-in-Publication Data
Names: Atrill, Peter, author. | McLaney, E. J., author.
Title: Accounting and finance for non-specialists / Peter Atrill, Edward McLaney.
Description: Twelfth edition. | Hoboken, NJ : Pearson, 2022. | Revised
edition of the authors’ Accounting and finance for non-specialists,
[2019] | Includes bibliographical references and index. | Summary: “This
book provides an introduction to accounting and finance. It is aimed at
Students who are not majoring in accounting or finance but who are,
nevertheless, studying introductory level accounting and finance as part
of their course. The course may be in business, economics, hospitality
management, tourism, engineering or some other area. For these students,
the book provides an overview of the role and usefulness of accounting
and finance within a business or some other organisation. Students, who
are majoring in either accounting or finance. These students should find
the book a helpful introduction to the main principles, which can serve
as a foundation for further study”-- Provided by publisher.
Identifiers: LCCN 2021027514 (print) | LCCN 2021027515 (ebook) | ISBN
9781292334691 | ISBN 9781292334738 | ISBN 9781292334721 | ISBN
9781292334721 (epub)
Subjects: LCSH: Accounting. | Financial statements.
Classification: LCC HF5636 .A87 2022 (print) | LCC HF5636 (ebook) | DDC
657—dc23
LC record available at https://lccn.loc.gov/2021027514
LC ebook record available at https://lccn.loc.gov/2021027515
10 9 8 7 6 5 4 3 2 1
26 25 24 23 22
Front cover image: Optimarc/Shutterstock
Cover design by Kelly Miller
Print edition typeset in 9/12.5 Helvetica Neue LT W1G by Straive
Printed and bound in Slovakia by Neografia
NOTE THAT ANY PAGE CROSS REFERENCES REFER TO THE PRINT EDITION

F01 Accounting and Finance for Non 34691.indd 4 12/08/2021 07:11

 Brief contents

Preface xiii

1 Introduction to accounting and finance 1

Part One FINANCIAL ACCOUNTING 23

2 Measuring and reporting financial position 24

3 Measuring and reporting financial performance 61
4 Accounting for limited companies 97
5 Measuring and reporting cash flows 138
6 Analysing and interpreting financial statements 165

Part Two MANAGEMENT ACCOUNTING 209

7 The relevance and behaviour of costs 211

8 Full costing 245
9 Budgeting 281

Part Three FINANCE 313

10 Making capital investment decisions 314

11 Financing a business 351
12 Managing working capital 393

Appendix A: Glossary of key terms 435

Appendix B: Solutions to self-assessment questions 445
Appendix C: Solutions to critical review questions 458
Appendix D: Solutions to selected exercises 467
Appendix E: Present value table 492
Index 494
Acknowledgments 508

BRIEF CONTENTS v

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F01 Accounting and Finance for Non 34691.indd 6 12/08/2021 07:11
 Contents

Preface xiii

1 Introduction to accounting and finance 1

Introduction 1
What are accounting and finance? 2
Who are the users of accounting information? 2
Providing a service 4
Weighing up the costs and benefits 6
Accounting as an information system 8
Management accounting and financial accounting 9
Scope of this book 12
The changing face of accounting 12
Accounting for ethics 13
Why do I need to know anything about accounting and finance? 15
The quest for wealth creation 15
Meeting the needs of other stakeholders 16
Wealth creation over the long term 17
Balancing risk and return 18
Summary 20
Key terms 21
References 21
Further reading 21
Critical review questions 22

Part One FINANCIAL ACCOUNTING 23

2 Measuring and reporting financial position 24

Introduction 24
The major financial statements – an overview 25
The statement of financial position 29
The effect of trading transactions 36
Classifying assets 37
Classifying claims 39
Statement layouts 40
Capturing a moment in time 42
The role of accounting conventions 43
Money measurement 46

CONTENTS vii

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 Valuing assets 49
Meeting user needs 54
Summary 56
Key terms 57
Reference 58
Further reading 58
Critical review questions 58
Exercises 59

3 Measuring and reporting financial performance 61

Introduction 61
The income statement 62
Different roles 63
Income statement layout 64
Further issues 65
Recognising revenue 68
Recognising expenses 71
Depreciation 75
Costing inventories 83
Trade receivables problems 88
Uses and usefulness of the income statement 90
Summary 91
Key terms 92
Further reading 93
Critical review questions 93
Exercises 93

4 Accounting for limited companies 97

Introduction 97
The main features of limited companies 98
The role of the Stock Exchange 103
Managing a company 103
The UK Corporate Governance Code 105
Financing limited companies 107
Borrowings 114
Withdrawing equity 114
The main financial statements 118
Dividends 120
Additional financial statements 121
The directors’ duty to account 124
The need for accounting rules 124
Sources of accounting rules 125
The auditors’ role 126
Management commentary 127
Creative accounting 129

viii CONTENTS

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 Summary 132
Key terms 133
Further reading 134
Critical review questions 134
Exercises 134

5 Measuring and reporting cash flows 138

Introduction 138
Why is cash so important? 139
The statement of cash flows and its relation to the other financial statements 140
The relationship between the financial statements 141
The main features of the statement of cash flows 142
A definition of cash and cash equivalents 142
The layout of the statement of cash flows 144
The normal direction of cash flows 146
Preparing the statement of cash flows 148
What does the statement of cash flows tell us? 156
Summary 159
Key terms 159
Further reading 160
Critical review questions 160
Exercises 160

6 Analysing and interpreting financial statements 165

Introduction 165
Financial ratios 166
Financial ratio classifications 166
The need for comparison 167
Calculating the ratios 169
A brief overview 170
Profitability 171
Efficiency 177
Relationship between profitability and efficiency 182
Liquidity 184
Financial gearing 186
Investment ratios 190
Trend analysis 198
Using ratios to predict financial failure 199
Limitations of ratio analysis 199
Summary 202
Key terms 204
Further reading 204
Critical review questions 204
Exercises 205

CONTENTS ix

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 Part Two MANAGEMENT ACCOUNTING 209

7 The relevance and behaviour of costs 211

Introduction 211
What is meant by ‘cost’? 212
Relevant costs: opportunity and outlay costs 214
Cost behaviour 217
Fixed cost 217
Variable cost 219
Semi-fixed (semi-variable) cost 220
Finding the break-even point 220
Contribution 226
Margin of safety 226
Operating gearing and its effect on operating profit 228
Weaknesses of break-even analysis 231
Using contribution to make decisions: marginal analysis 233
Summary 240
Key terms 241
Further reading 241
Critical review questions 242
Exercises 242

8 Full costing 245

Introduction 245
What is full costing? 246
Why do managers want to know the full cost? 246
Single-product businesses 248
Multi-product businesses 249
Overheads as service renderers 253
Activity-based costing 265
Using full (absorption) cost information 272
Summary 275
Key terms 276
Further reading 276
Critical review questions 277
Exercises 278

9 Budgeting 281
Introduction 281
How budgets link with strategic plans and objectives 282
Time horizon of plans and budgets 284
How budgets help managers 285
Budgets and forecasts 287
Limiting factors 288
How budgets link to one another 288
Using budgets in practice 290

x CONTENTS

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 Preparing budgets 292
Non-financial measures in budgeting 297
Budgeting for control 298
Measuring variances from budget 298
Making budgetary control effective 304
Behavioural issues 304
The use of variance analysis 305
Summary 307
Key terms 308
Further reading 309
Critical review questions 309
Exercises 309

Part Three FINANCE 313

10 Making capital investment decisions 314

Introduction 314
The nature of investment decisions 315
Investment appraisal methods 316
Accounting rate of return (ARR) 317
Payback period (PP) 322
Net present value (NPV) 325
Why NPV is better 332
Internal rate of return (IRR) 333
Some practical points 337
Investment appraisal in practice 340
Investment appraisal and strategic planning 342
Summary 344
Key terms 345
Reference 345
Further reading 346
Critical review questions 346
Exercises 346

11 Financing a business 351

Introduction 351
The main objective of financing policy 352
Sources of finance 352
Internal sources of finance 352
Internal sources of long-term finance 353
Internal sources of short-term finance 354
External sources of finance 356
External sources of long-term finance 356
Forms of borrowing 360
External sources of short-term finance 369
Long-term versus short-term borrowing 371

CONTENTS xi

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 Gearing and the financing decision 372
Raising long-term finance 373
Share issues 373
The role of the Stock Exchange 377
The Alternative Investment Market 379
Providing long-term finance for the small business 380
Islamic finance 384
Summary 386
Key terms 388
References 388
Further reading 388
Critical review questions 389
Exercises 389

12 Managing working capital 393

Introduction 393
What is working capital? 394
The scale of working capital 395
Managing inventories 398
Managing trade receivables 409
Managing cash 418
Managing trade payables 425
Managing working capital 427
Summary 428
Key terms 430
Further reading 431
Critical review questions 431
Exercises 431

Appendix A: Glossary of key terms 435

Appendix B: Solutions to self-assessment questions 445
Appendix C: Solutions to critical review questions 458
Appendix D: Solutions to selected exercises 467
Appendix E: Present value table 492
Index 494
Acknowledgments 508

Lecturer Resources ON THE

WEBSITE
For password-protected online resources tailored to
support the use of this textbook in teaching, please visit
go.pearson.com/uk/he/resources

xii CONTENTS

F01 Accounting and Finance for Non 34691.indd 12 12/08/2021 07:11

 Preface

This book provides an introduction to accounting and finance. It is aimed at:

■ Students who are not majoring in accounting or finance but who are, nevertheless, studying introductory-
level accounting and finance as part of their course. The course may be in business, economics, hospitality
management, tourism, engineering or some other area. For these students, the book provides an overview
of the role and usefulness of accounting and finance within a business or some other organisation.
■ Students who are majoring in either accounting or finance. These students should find the book a helpful
introduction to the main principles, which can serve as a foundation for further study.

The book does not focus on technical issues but rather examines basic principles and underlying concepts.
The primary concern throughout is the ways in which financial statements and information can be used to
improve the quality of the decisions made by those who use them. To reinforce this practical emphasis,
throughout the text, there are numerous illustrative extracts with commentary from real life including company
reports, survey data and other sources.
The text is written in an ‘open-learning’ style. This means there are numerous integrated activities, worked
examples and questions throughout each of the chapters to help you understand the topics fully. In framing
these questions and tasks, we have tried to encourage critical thinking by requiring analysis and evaluation
of various concepts and techniques. To help broaden understanding, questions and tasks often require read-
ers to go beyond the material in the text and/or to link the current topic with material covered earlier in the
book. You are encouraged to interact with the material and to check your progress continually. Irrespective
of whether you are using the book as part of a taught course or for personal study, we have found that this
approach is more ‘user-friendly’ and makes it easier for you to learn.
We recognise that most readers will not have studied accounting or finance before, and we have therefore
tried to write in a concise and accessible style, minimising the use of technical jargon. We have also tried to
introduce topics gradually, explaining everything as we go. Where technical terminology is unavoidable, we
try to provide clear explanations. In addition, you will find all of the key terms highlighted in the text. These
are then listed at the end of each chapter with a page reference. They are also listed alphabetically, with a
concise definition, in the glossary given in Appendix A towards the end of the book. This should provide a
convenient point of reference from which to revise.
A further consideration in helping you to understand and absorb the topics covered is the design of the
text itself. The page layout and colour scheme have been carefully considered to enable easy navigation and
digestion of material. The layout features a large page format, an open design and clear signposting of the
various features and assessment material.
In this twelfth edition, we have taken the opportunity to make improvements suggested by students and lectur-
ers who used the previous edition. We have updated and expanded the number of examples from real life and
have continued to reflect the latest international rules relating to the main financial statements. To aid understand-
ing, we have also increased the number of student progress questions (Activities) and explanatory diagrams.
We hope that you will find the book readable and helpful.

Peter Atrill
Eddie McLaney

PREFACE xiii

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F01 Accounting and Finance for Non 34691.indd 14 12/08/2021 07:11
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the arm on a square of 20 is a natural gore for a vest, while for a
coat the same spot requires a spring, which is also a natural one for
a coat, and both are in their place because the nature of the
garment requires it, not the body itself. There are men with quite
small and tapering waists, and for such the underarm cut must be
made larger, while others with very full waists spread sidewise and
require the under arm cut smaller—or no cut at all but a spring.
Now, in making our calculation for the waist proportion according
to diameter of the body, the following must be observed: If the full
diameter of the waist, from side to side, is 1 in. less than that of the
chest from side to side and under the arm, it will throw ½ inch taper
on each side; but the diameter covers the double body, and the
double garment, or one front and one back on each side,
consequently each half back and each half front requires a taper, or
a reduction of ½ inch, and for this reason the vest, as a garment cut
close to the body, has a reduction of 1 in. under the arm, and which
1 in. is to be taken away on the forepart as being the best shape.
On a vest, I find that all waist allowances may be divided between
the side and front with very satisfactory results, but extremes should
have a trifle more in front than at the side. On a coat, the most of
waist allowances should be at the side, because surplus cloth at the
front of a coat will produce too much skirt below, while on a vest it
will not show, because the vest is cut off or ends a few inches below
the waist.
The cut between the sidepiece and back of a frock coat should
never be changed for waist proportion. This cut is not made or
calculated according to waist proportion, but is made for convenient
cutting. However, this must be observed: Short men require the
waist higher up than the scale produces, and in consequence the
hollow, or the turn of the sidepiece, should be where the hollow of
the waist actually is, and not at line 17½, as shown in Dia. II.
Therefore just the contrary must be observed on tall and slender
persons. I find that the difference of the length of the waist between
short and tall persons is about this: If the style allows the waist
seam to be located at line 20 for the normal form, then a short
person may have that seam at 19 and a tall one at 21, while the
hollow of the waist is 2½ higher, all of which can be measured on
each customer.
 Large Waists and the Normal Form.
This article includes all sizes, from the smallest child to the largest
man, and is to be applied on all forms whose whole waist measure is
more than one-ninth part less than breast. When a child is born its
waist is larger than its breast. The normal growth of the waist is a
constant reduction of its relative proportion to the breast, until we
may find, at the age of 20, a waist of about four inches less than
breast. After that age the waist has a tendency to become larger
again, more or less, until we again find some individuals with the
same waist proportion as when they were born.
Now, is not a child with its waist larger than its breast, of normal
proportion? Is not a man who measures 48 breast and 50 waist, of
normal proportion? The present conception of a normal form, as
being four inches less waist than breast, is wrong. This proportion is
found in the medium sizes, as 36 breast and 32 waist but it can be
called a normal form for that size only. We may find 44 breast and
40 waist, but they are exceptions, though I have found one 43
breast and 37 waist. The child of 24 breast and 20 waist is not to be
found; consequently the normality of the proportion of four inches
less waist than breast is a myth as far as cutting garments is
concerned, and cutters must make calculations for each individual
customer; or, as in cutting for ready made clothing, the different
sizes must be classified according to their normal conditions.
 But taking 36 breast and 32 waist as normal for that size, we find
also that it means a waist which is one-ninth part less than the
breast, and if we make a diagram to fit that size and enlarge it to
size 54, it will fit a waist one-ninth less than that breast, or a waist
of 48; but such forms are not in existence as far as I know. If we
diminish it to breast size 27, it will fit a waist of 24, which may come
pretty near to a great many boys of that size; but the great majority
of that size have fuller waists, and the younger the child is the larger
its waist proportion will be found to be.
But before we proceed further, remember that in trying to fit coats
in the back according to the waist proportion, more garments are
spoiled than made better; for, in the first place, the smallness of the
back part of a coat does not depend on waist proportion at all, as
shown elsewhere. The hollow of the waist behind is not to be fitted
at all, but passed over; and its proportion is of no account until it is
almost as large as the breast. Breast 40 and waist 37 requires no
addition to the waist.
Breast 42 and waist 45 (with seat 45) I find I can fit very well by
omitting the gore under the arm, and in place of the gore lapping
the side piece and front ¾ in. at the waist seam, and adding 1¼ in
front, which will allow 3 in. extra width for a waist that is 6 in. out of
proportion on the whole. And it is further accounted for as follows:
The 1 in. omitted gore and the ¾ lap makes 1¾, and the 1¼ in
front make 3 in. in all, or only one-half of the actual measure, which
may appear as too small, but we must consider that the hollow of
the waist for the normal form is not to be fitted but passed over, and
a larger waist will fill it out better, that is all. To obtain a correct
waist proportion on a coat is quite a trick, and cannot be learned
from the books; and a cutter must consider each customer well. A
correct waist measure may be taken over a well fitting coat when
buttoned up, and the coat made precisely like that measure—all
seams and lap for buttons and button holes to be taken into
consideration.
 One thing should be observed: The front angle of 15 deg. is 5
numbers wide at line 20, where the waist seam is located. But on a
large form the waist is higher up, say at line 18, and the width of the
front angle (as 5 at 20) must be re-established at, say 18; that is,
we must go outside of the front line of 15 deg. The same thing
ought to be done at the side, and the lap of ¾ made at the waist
seam and not at line 20. Line 17½ is established for the hollow of
the waist, and line 15 as the turning point of the body in front. Line
20 as indicated is for the top of the hips, and the waist seam for a
frock coat regardless of style or fashion.
But on corpulent men, these lines stand too far down, and on slim
persons they are too far up; consequently, these lengths must be
measured, and as the waist seam runs at right angles with the back,
as on a square of 17½, and as a point for line 20, take the outside
of the elbow, and for line 17½ take the inside of the elbow. The
elbows are a sure guide, for they always fit into the hollow of the
waist, and no man can strike both of his hip bones with both of his
elbows at the same time. As a general rule, I claim that the angle of
135 deg. will cover every form of large waists, providing the sides
and the shoulders fit. Every cutter can try this by cutting the double
angle of 135 deg., neck and all, and put it on as a cape by closing it
in front. To imitate the large waist simply lift the front edge forward
—and notice the result. Or it may also be tried on a corpulent form,
when it will be found that the angle of 135 deg. will cover it. A piece
of pattern paper will do for that purpose, or even a piece of muslin.
But coats are not made from sheet iron, and if otherwise well
balanced can stand a great deal of abuse at some places. Therefore,
no cutter will fail if he divides the extra waist proportion intended to
be allowed into three equal parts and place two parts at the side and
one part in front, starting all at the armscye lines.
On coats all allowances should be scant in front, because plenty
allowance there would throw too much skirt in front. A vest is cut off
a few inches below the turn of the body a trifle more will not show,
and may be balanced again by cutting a gore in the middle of the
forepart below the pockets, particularly if the abdomen turns very
abruptly. A vest is better ½ in. too large in the front of the waist
than that much too small.
On a frock coat, extra waist proportion can be given by dividing it
all over the front and side of the forepart; but on a three-seamed
sack the side seam is too far behind to be of much help. And it is
best to enlarge the square of 18 numbers to the amount of waist
proportion required, and reduce it again by a cut under the arm
upward, as a five-seamed, for both under and overcoats.
Breast 48 and waist 50 can be fitted by enlarging the square from
1 to 1¼ in.—1 in. often yields excellent results. But by enlarging the
square for any purpose, we ought to consider this: If we enlarge the
square 1 in., point 13½, as on a sack, and on line 9 in front will sink
down ¼ of the 1 in., which will make the back that much shorter on
line 11¼. This is very little, but it ought to be known to the cutter
that a short back is always better for a large waisted form than a
long back. (See Dia. X.) Bear in mind that an under coat for a large
waisted form is about the same thing as an overcoat that fits the
normal form.
There is always a class of men found who complain that they
seldom have a coat large enough in the armholes, unless the coat is
too large all over. Such persons are usually well filled up at the side
of waist and hips, and require their coats large there, and if this is
not done, the sewed up back cannot give, and consequently the coat
must give in front, and the whole of it is drawn backward, taking the
armhole with it, and striking the front of the arm, while the back of
the armhole shows too much cloth. A coat which swings loose at the
back and around the side of the waist will never cut the front of the
arm; it may be small all around the armhole, but it will only feel
close and will not saw on one spot only.
 Stooping Forms.
(SEE DIA. IX.)
Stooping forms have so many variations that it is impossible to
describe them all. The term “stooping” is generally applied to
persons with prominent shoulder blades. We find them combined
with long and short necks, large and small waists, hollow or flat in
the back and front of the waist, and arms thrown backward or
forward. All of these conditions must be observed and separately
calculated, and a cutter will be kept constantly busy and on the
watch. It is only where a cutter is thoroughly acquainted with the
workings of this system of bases that he will be able to fit all forms
as near as he is expected to do. All kinds of measures have been
devised, and all sorts of imaginary bases have been adopted to fit
the forms of a man; but where one cutter succeeds with a certain
appliance, others utterly fail. The fact is, even if all measures should
give the correct amount, the body itself could not be fitted except on
a few specified points, and all defects should be covered up in place
of imitating them. To fit the stooping form in all its details would
result in a misfit from the start, particularly when the back of the
waist is very hollow.
If we take a coat that fits a normal form, and put it on a stooping
form of the same size, and button it under the chin, the neck will fit,
but will stick out behind at the waist and spread apart in front. A
reasonable way of altering it is to reduce the back seam of the side
piece from the blade down, which will produce more curve over the
blade and give more length to the back; and what is taken off
behind at the waist is allowed in front. It is generally taken for
granted that a stooping form requires his armholes more forward,
but this is not always the case, for some of them throw their arms
backward; and we find the contrary in a great many erect forms,
who throw their arms forward—all of which the cutter must observe.
Now, suppose we permit the coat to be loose under the chin, and
button one or two lower buttons. In this case we shall find that the
coat will fit in the back of the waist, but at the neck it will be too
loose and will gape all around the front. If we gather the wrinkles
together in front we can make the breast fit the form, although the
top of the back may be too short. So we can make our alteration on
the spot again, always providing, however, that we are altering the
pattern only, by starting at the front sleeve nick and laying a fold
forward to the amount of whatever the fullness of the coat may
indicate. This again will alter the pattern from that direction. It
makes the front shorter in place of making the back longer. This last
is the most reasonable way to alter a coat for the stooping form, for
it must be remembered that in both erect and stooping forms the
change proceeds from front to back, and at the waist.
The backbone is solid, although it bends, but it never becomes
longer or shorter on the same form. If the body throws itself forward
into a stooping position, the back bends and the front contracts at
the pit of the stomach. If the body throws itself upward in a more
erect position, the back bends the other way and the front expands
at the pit of the stomach. The front only expands or contracts at the
pit of the stomach. The backbone must be considered a hinge on
which the whole body swings, just like a door on its hinges; and all
alteration may be made from that point, either by stretching some
parts or by folding up the pattern before the garment is cut.
 If a stooping form throws his arms forward, then the armholes
must be further forward of the front sleeve base. But in that case
the front sleeve base must be just as much advanced. And again:
Whatever the front of the armhole has been advanced must be
added to the back of the armhole, for a stooping form has no larger
arm than an erect form. The armhole must be moved forward, but
made no larger.
This constant backward and forward movement of the neck, waist,
and shoulders is one of the greatest studies any cutter will be
obliged to go through, as it is, in fact, the only variation to be found
in the normal form which cannot be measured, but must be taken by
the trained eye of the cutter, and his practical knowledge of how to
alter. Actual measurement, by whatever measure or name it may be
called, is a delusion, for all so-called long or short measures around
the shoulders, neck and arms must be taken close over a body
which we do not intend to fit as snugly as the measure itself. As a
rule, said measures are seldom applied, or transferred to a flat
pattern on the same line as they have been taken over the form
itself.
For illustration, we will examine the so-called upper shoulder
measure, from the top of the center of the back to around under the
arm and back again to the place of beginning. Said measure is
always to be taken close, because any slack would again cause great
variation in the hands of different cutters. By taking it close the tape
will not strike the body of the coat under the arm at all, because the
armhole is lower than the body itself, but the tape pulls the sleeve
up and passes above the armhole. If cutters will go to the trouble
and make a line on their patterns over which they transfer that
measure, and then draw stitches in, they will find that when the coat
is on the body they cannot even follow said stitches with the tape
line, unless it is fastened every few inches. If that be the case, what
good is the measure? If that measure is to do a cutter any good he
must be able to follow a certain trail on the pattern, as he does on
the coat when on the body, but that cannot be done. There is no
one so blind as he who does not want to see.
 If the pit of the stomach contracts or expands, that is no proof
that the shoulder and arms also draw out of their normal position. If
the breast measure be taken correctly, as directed in this work,
passing over the point of the shoulder blades, then the round
shoulders of a stooping form, and the flat ones of an erect form are
included within the measure. Consequently nothing can be added to
the blade for a round back nor taken away for a flat back—the
change must be above or below, notwithstanding the appearance of
Dia. II B. The round back requires his armhole more forward, and
what is taken out in front of the armhole is again allowed on the
back, making the back broader. If the back of the armhole is not
supplied with what is taken out in front, the under and back sleeve
will drag and pull backward. Because the stooping form may throw
his arm forward, is no indication that his arms becomes larger, but it
demonstrates that his armhole must be located more forward.
But again: Because a man is stooping is no indication that his back
must be round. A man may throw his neck downward in front, but
may also throw his arms backward, and stand very erect in the
waist. Such a form requires his neck hole downward in front but
does not require his armhole forward. The front and back of the
armhole may be located as for the normal form, or even for the
erect form.
Further: Because a man is classed among the erect forms is no
proof that his back must be flat. We find plenty of so-called erect
forms who throw their arms forward, and their backs become very
straight in length.
The terms normal, stooping and erect are very indefinite, and I do
not believe that any man is, or ever will be able to describe a
stooping form alone in all its variations and combinations. All that
can be done is to point out certain forms; and the cutter who starts
out on his cutting tour through life must always be on his guard, and
study his customers, and imprint their forms upon his own brain.
Now, as the breast measure contains the full size of a round as
well as a flat shoulder blade, we must come to the following
conclusion: That the stooping form requires simply more length in
the back, or less length over the front, and years of experience
teaches me that ½ to ¾ extra length over the blade is enough for
the extreme stooping form, but such a form requires its length in the
center of the back, or from the blade upward; and whatever the
back is made longer on top must be shortened at the front, as is
shown in Dia. IX, which illustrates the long as well as the short neck,
and also the stooping form.
But there is no law to prevent a cutter from adopting a middle
way, by leaving the forepart as it is and to make the whole back, say
½ longer and reducing that length again somewhere at the armhole,
because a back that becomes longer behind requires no extra length
at the side. This alteration is even to altering the back as for a long
neck, leaving the front as it is for the normal form. If a coat fit at the
neck but swings off at the waist, reduce the back of the side piece,
say ¼ in., at the waist and stretch it downward to make it again
long enough—all of which is required to lengthen the back ½ in. But
if the stooping form should require his armhole further forward, ¼ is
enough for the extreme. Point 8 remains the center for the back
sleeve, all extra length being allowed on top.
In the conclusion of this article, I will say that I have given
different views as to the making of alterations, because while cutting
we can alter as we please; but if a garment must be altered after it
is made, it must be altered as best we can, and if a garment is
worth altering at all it is worth altering right. I will here again point
to the fact that coats for stooping forms usually have a tendency to
swing off at the back of the waist, and such garments can most
always be brought to the body by giving the center of the back and
the back seam of the side piece a good stretching under the
smoothing iron from a point over the shoulder blade downward.
All alterations between the stooping and the erect forms can be
better comprehended if we consider a well-fitting coat on a normal
form as follows: Consider the coat cut through from each side to
each back, and to each front, and consider the sides as on hinges,
and then consider what the result would be if the form imitates the
so-called erect or stooping positions. In that case the cuts across the
hollow of the waist would open in front or back, as the case may be,
and contract at the opposite. The result of the backward and
forward moving of the body must be imitated by contracting or
folding the pattern, just as a coat will full up in the back when the
body becomes erect. Under the head of stooping forms also belongs
the so-called “hunchback,” and to fit such forms will always be a
hard job.
To fit them is not the right term in my opinion. They do not want
to be fitted, for to fit them would just show their deformity, which
should be hidden by his coat, at least in the back of the waist. Such
forms are often very erect ones, and most of them throw their arms
and shoulders up, making them extra square, and may be at right
angles with the side of the neck. If the armhole is left, as for the
normal form, as it should be, then the angle of 135 deg. must have
a gore cut at the neck, and in the shoulder seam, of at least 1 in.,
and the top of the back placed say 1 in. lower, and the front of the
neck 1 in. lower, while the side of the neck may be widened ½ in.
only. This will not disturb the armhole and sleeve. The top of back
and the top of front must be shortened, because there is no slope of
the neck; the cloth runs straight over, and for this reason the side of
the neck is to be cut out more, while there is no change whatever at
the armhole.
Now, while the upper part of the back must be made shorter, that
part of the back which passes over the shoulder blades and which is
in this case extremely large, must be made longer, as far over as the
enlarged shoulder blade requires it. But at the armhole the back
requires the normal length only. On a frock coat such length may be
given in the back, and that length again reduced by a larger gore
between the side piece and the back. But on a sack coat this cannot
be done, as no seam runs over to that point, and in consequence
the extra length must be put in otherwise, and I will here give the
best way to do it, but it may not be the shortest way.
 If the back requires say 1½ in. extra length over the haunch, cut
the whole back ¾ longer in the portion of the back armhole, and
reduce ¾ at the shoulder seam toward the armhole again, which will
leave the balance of the armhole as it was before. Next, stretch the
center of the back ¾ over and along the shoulder blade, and over
toward the arm, say about 4 to 5 in. each way, or as far over as the
enlarged shoulder blade requires it.
In the article on “Center of Back and Front,” it is shown why the
center of the back can be fitted on straight lines, and this is true of
the back of a hunchback, though a modification may be made for
such a form and some taken off above or below the hunch, or
something be thrown out over the center behind. But it is not width,
that such a coat wants; it is length over the blade, not over and
clear across to the armhole, but only as far over as the deformation
requires. In this respect let me allude to an article and diagram in
“The American Tailor and Cutter” of August, 1890, pages 34 and 35:

“That pivot, from the armhole across to the center of back,

which must be done on straight lines, can not work, unless
the body of a man is first pressed flat from side to side,
leaving the center of front and the center of back on a sharp
edge, or what would be the same illustration: on a form cut
from a one-half inch board, the sides being flat. In this case
only, the form can be fitted from back to front, and on curved
back and front centers. But as long as we must fit men
having the present form the back must be fitted from back to
side and on straight lines at the center of back. The opening
of the lines over the back, as shown in that illustration, is too
straight, it will make the back either too long at the center, or
too short at the middle of the back, and may fall smooth over
the middle of the back, but will draw at the center and at the
armhole.”

The above should receive the attention of every cutter, as the

term “Hunchback” is simply a combination of extremely stooping and
extremely erect forms.
To sum up the whole stooping form: The back of such a form does
not become longer, but it bends and produces a larger curve over
the blade, and consequently the coat back will go with the body and
requires no extra length. But the front contracts either all over the
chest or at the pit of the stomach, and the coat must be contracted
or shortened there, but as there is no seam there we must fall on to
the next best place where we can find a seam, and here we find the
shoulder seam in which the surplus length of the forepart may be
taken up. Now, if we use Dia. II or Dia. VIII as a model, we simply
lap the shoulders toward the blade, the same as for the normal
form, but omit the lap toward the neck. This is the most reasonable
way of altering for the stooping form.
 Erect Forms.
(SEE DIA. VIIIa.)
Although I have said that the backbone never gets longer or shorter
in the same form, we find that whenever a body assumes the
position of an over-erect form the direct distance from the blade to
the seat becomes shorter, and the hollow of the waist becomes
deeper and consequently longer. This can be noticed by anyone who
will take the trouble to make the experiment. Take any form with a
well-fitting coat and let him assume the stooping position, and the
alteration for it may be found correct as described in the preceding
article. Now let the same form throw himself in an over-erect
position, and see the result. As the front of the pit of the stomach
opens and becomes longer, it will pull the front of the coat upward.
If we cut the waist through in front and sidewise, this cut will fall
apart in front and at the side, and the back will set smoothly.
But we cannot cut the coat through, and so we must resort to
artificial means, as follows: While the body thus expands in front,
and the coat cannot follow suit unless cut through, the back of the
coat will contract, starting at the side and at the most hollow part of
the waist, and running backward. If we take a few pins and fasten
up that surplus cloth at the hollow of the back, starting with nothing
at the sides, we can readily ascertain the amount of alteration
required, and fold up our pattern accordingly.
On a frock coat said fold is over the entire sidepiece, not at the
waist seam, but at the most hollow part, or at and above line 17½.
If it were lower it could be taken out in the waist seam. This fold, if
laid in the pattern, will produce a sharp turn of the back part of the
sidepiece and must be straightened by giving more width along that
kink. The same is to be done on a sack. If the sack is a three-
seamed one, the pattern must be cut through under the arm
upward, the fold laid across the hollow of the waist, and seams
allowed again in the opening, which may be an inch at the armhole;
but what is not used for seams should not be cut away, but used as
an outlet, which will sometimes be found quite handy. See Dia.
VIIIa.
It is true, we can alter such a coat by reducing it somewhere at
and behind and below the arm, and by cutting the armhole forward,
so that the back of the waist can fall backward; but it will take all
the life out of a fit in the back, and make the breast too small. The
only remedy is an outlet under the arm on a frock coat, or in the
center of the back, or in the side seam on a sack. By this operation it
will be seen that the erect form cannot be fitted by carving out the
waist behind, but must be done by contracting the length, and really
giving more width. One-half to five-eighths inches fold may be set
down as the average, but the exact amount cannot be found by
measuring. All this depends upon the judgment of the cutter. One-
half to one-fourth inch, one way or the other, will not spoil a coat if
otherwise well-balanced.
Stretching certain parts will accomplish a great deal of good, but
all stretching should be clearly marked by nicks, for a journeyman
cannot always be expected to know just where the stretching is
required. Thus, if we take a regular frock coat pattern, and stretch
the sidepiece half an inch downward on the front and at the hollow
of the waist, that is equal to contracting the sidepiece the same
distance at the back seam; and the erect form is imitated.
 The erect form requires the coat short at the hollow of the waist,
but the stooping form requires the coat longer over the shoulder
blade. Erect forms may be fitted by simply taking, say one half inch,
from the curve of the sidepiece, starting at the hollow of the waist,
as shown on Dia. II B, and the contrary may be applied to stooping
forms. To fit the back of the waist for either the erect or for the
stooping form, and taking Dia. II as a model, we must in some way
give more spring for the erect form, and less for the stooping form.
Stretching the bottom of the sidepiece is equal to giving more spring
on either side, and it is better, because the extra width so obtained
will divide better all over the hip. But it would not do to adopt the
contrary plan for the stooping form, and shrink the bottom of the
sidepiece. The measure of the waist being the same, the back part
of the waist requires a reduction, but which reduction on the back
must be allowed in front. The reduction of the back part for the
stooping form is best made by reducing, say one half inch, on the
sidepiece and on the under arm gore, and by stretching the back
sidepiece seam about three eighths downward on starting at line
11¼, which operation will leave the whole gore between the back
and the sidepiece undisturbed.
I have seen a great many tailors shrinking the sidepiece in its
center downward, but shrinking a straight piece will always come
back to its original shape. To improve the shape of the sidepiece
under the iron must be done by stretching its edges downward; the
front seam for the erect and the back seam for the stooping form.
After a coat is made up, and it should prove short over the blade by
hanging loose at the back, the back may be made longer over the
blade by stretching the front seam of the side piece upward, starting
at the hollow of the waist. I say it may be so made longer, but the
best way to treat such a back, is to give the whole back and the
back part of the side seam a good stretch downward, over the
blade, all of which holds good on a sack coat.
Many coats hang better after three months wear, simply because
some parts have stretched, and can now conform to the shape of
the body. It is always better to have a coat back a trifle short rather
than too long. A short back can easily be stretched one half to five-
eighths of an inch over the blade, say 3 to 4 inches sidewise from
the center of the back, for which reason all back lining should be put
in in ample quantity, both in length and width and on the bias. If,
however, the lining is straight and not longer than the outside, then
the lining must be opened and pieced, for it cannot be stretched.
A skeleton coat of woolen material will fit almost any form, for it
will stretch wherever a strain may exist; for this reason all linings
should be plenty large around the arm and back, and the whole coat
should be made soft so that it will give. This includes even the
basting of the linings on the seams, all of which should be made
with large and loose back stitches.
In connection with this article and that on the “Stooping Forms,”
let us again compare the angle of 15 deg. If a cutter will go to the
expense and trouble to cut and make for himself a skeleton coat, cut
over Dia. III, omitting all seams sidewise, and for this reason
reducing the square of 18 to 17, and using nothing in front and
outside of the angle of 15 deg., in fact cutting nothing out except
the armholes and the shoulder seams, and using some stiff material,
such as heavy vest padding or French canvas, he will be able to form
for himself a correct idea of the workings of the angle of 15 deg.;
and it will repay him, for he may save many subsequent alterations.
And alterations cost considerable money, besides a great deal of
annoyance between employer, cutter and customer.
In cutting it, the back should be cut pretty short, say 13 on line 9
in front, or still shorter, in order to assure a smooth back. When such
a skeleton is on the body it will be observed that the center of the
back is on a plumb line from the shoulders down to over the seat
and the bottom of the coat, and that at the side it tapers outward
from under the arm to over the largest part at the thigh, and down
to the end of the coat, but does not touch the hollow of the waist
anywhere, running straight downward. In front it will taper outward
but fit the whole chest above the pit of the stomach; below, it will
taper forward and stick outward in front, as shown in Fig. II.
 To reduce the front, means to reduce the front angle of 15 deg. so
that it falls straight downward from the front of the waist the same
as it does at the back of the seat, thus giving stepping room for the
legs, backward and forward, as also shown in Fig. II. Elsewhere the
modus operandi is fully explained.
Now, suppose this angle of 15 deg., as a completed coat, is upon
the body, and without a wrinkle in the back as well as without any
reduction at the hollow of the back of the waist, and let us—
contemplate the scene! If we desire to bring the straight back into
the hollow of the body at the side and back, we must do what we
have done to bring the back of the pants in to the body, back and
below the seat. We must cut the waist through, starting at the side
and going all around the back, and over to the other side; and when
thus cut through we can push the upper part in to the hollow of the
waist. And it will be found that in so doing the upper portion
becomes too wide for that circle around the body and must be
reduced in width. At the same time the upper part becomes too
short and a wedge must be put in, starting with nothing at the side
and running backward; and the closer we try to fit the waist, the
wider the wedge must be at the back, and the more the back must
be reduced in width.
Dia. III demonstrates this fact by the shorter back, and by the
reduction of the back of the sidepiece, and by the wedge between
the bottom of the sidepiece and the top of the skirt. I do not claim
that it is just so, by every fraction of an inch, but I know that Dia. III
will produce a coat that will fit the normal form, and is the same as
Dia. II; and if anyone else would like to see it illustrated in a
different way it would merely show that our ideas are running in
different directions. But this would not change the principle.
Now, I will refer to the different effects produced if the wearer
throws himself into a stooping or over-erect position when the
garment is cut through at and across the hollow of the waist. By
observing the backward and forward movements of the different
forms, it cannot fail to show to the most critical observer that most
all changes between the stooping and the erect form can be made
by reducing the width and giving more length for the stooping, and
by reducing length and giving more width for the erect form at the
hollow of the waist; and no other change is required, unless a
combination of abnormal conditions exists. The gore between the
back and the sidepiece at the waist is an artificial gore, and should
not be much changed for any form.
Most all changes between the stooping and erect forms may be
made at the under arm seam, as follows: For the erect form, allow
say ½ to ¾ inches at the side, and before sewing that seam up
stretch the sidepiece say ¼ to ⅜ inches, which will shorten the back
seam that much and throw the extra width behind where it belongs.
For a stooping form, take off the same width at the side, and stretch
the back seam of the sidepiece at, and just above, the hollow of the
waist, but never enough to show the back full. The reason why I am
opposed to changing much on the back seam of the sidepiece is,
that that seam is always on a curve and it is very long, reaching
clear down to the bottom of the coat, and is apt to be thrown clear
out of gear by changing it. But the under arm cut is nearly straight,
and short, and can better be managed. If a vest can be thrown in by
that seam surely a frock coat can also. If the back is a trifle full at
the sidepiece, and at the hollow of the waist, a coat will be made the
better by it, and in no case should the back be stretched there. If
the back requires shortening, it must be obtained by stretching the
sidepiece on the forepart downward, or by folding up the pattern at
the back of the sidepiece. The form of alteration depends upon the
time it is to be made, either before the coat is cut, or after it is
made.
To this article of erect forms may be added something about
straight backs, at the neck, or from the shoulder blade upward. A
long neck may lean forward and may then be classed among
stooping forms, and must be stretched accordingly; that is, by
lengthening the back only. But a long neck may shoot nearly straight
up behind, in which case it must be classed among the erect forms.
 Between a long neck leaning forward and a long neck shooting
nearly straight up behind, there must be a difference in the shape of
the top of the back. We all know that the top of the center of the
back must be higher or at least as high as the side of the back,
when the coat is on the body; still when the pattern is spread out on
a flat surface, the neckhole is nearly a circle, and it will be a still
more complete circle when the garment is on the body. It must run
nearly in a circle because from the chest, shoulders and shoulder
blades the body runs upward to a point, as shown in Fig. I, but the
garments are cut off at the neck. The broader the top of the back is
cut, the more center sinks down behind, as shown in Dia. V.
Now, the cutting down of the top and center of back must be
done, because we intend to cut the shoulder seam where fashion
requires it should be. As far as the fit is concerned, we might run the
shoulder seam to within ½ in. of the center of back, in which case
the center of the back would be the highest point. As backs are cut,
the sides are the highest point on the flat table, but when on the
body the center of back is the highest point, and we may just as well
say that the top and center of back are the highest points, that this
is the starting point, and that from this point the whole neckhole is
thrown forward and downward, where it forms in a complete circle
around the neck.
I am writing here about the neckhole proper, and not of the length
of the back over the blade; and the above explanations are made to
show that the so-called front shoulder point is anywhere we please
to locate the shoulder seam, and again, I want to show that a
straight back, or a straight neck behind, requires the top and center
of back higher than a neck which leans forward.
Mr. J. B. West, in his “Grand Edition,” page 30, claims that the
principle alteration from a normal to a stooping form consists in
raising the center of the top of back (somewhere up to line A.) I
certainly will not dispute the merits of Mr. West, but I must say that,
like all mortals, he made mistakes, and the above is a “Grand
Mistake,” especially when we read on page 5, that the problem he
has worked on for fifteen years is now solved, and complete, and
will stand without improvement, or alteration, as long as there is no
change in the construction of the human form.
About thirty years have passed, and the human form has not
changed, and still I claim, that the above alteration must be made in
just a contrary way; that is, that the circle for the neckhole over the
back must be more complete toward the center of back for a person
who drops his neck downward and forward, and that the erect form
or the straight form on the back of neck requires the circle
straightened over the center of back, and will here repeat, that on
the angle of 135 deg. a neckhole can be cut and fitted with a
complete circle as seen in Dia. XI and XII. That part of the circle
which passes through the back, say 2½ in. wide, sinks about ⅝ at
the center of back, and this part must be straighter behind for a
straighter neck, and may be made entirely straight for extremely
straight backs.
Quite straight backs are usually long necks, and for such the
center of back must be raised, whereas a short straight neck would
require the sides lowered. How much more or less all this may be,
must depend upon the judgment of the cutter, and as the whole
thing turns within five-eighths of a number, a cutter cannot go far
out of the way; but he should observe that a collar one half or even
one quarter inch lower behind than at the sides, is a spoiled collar,
and that a collar which is too high is easily cut down, but when it is
too low it is hard to bring it up, unless there are outlets.
Some cutters may say that I am mentioning things which will do
them no good, because they cannot go into all the details. This I
admit, but others again will be glad to have a thing figured down, so
that they need not bother their heads about it. But to illustrate: Let
us suppose we have before us a round wooden pole 5 in. in
diameter, representing the neck of a man. If we cut it straight
through we can fit a collar to it with a square piece of cloth or paper.
Such a square piece fits to the circumference of a pole, if wound
around on horizontal lines. Next, let us suppose that we cut one end
down, about 3 in., representing the forward and downward slope of
the neck, and we find that a straight piece will not fit that slope, but
must be hollowed out. Now, if we build shoulders to it, and a chest
and shoulder blades, in fact take the form of a person for our model,
we find that the neckhole of a garment goes around the top of a
body sloping upward from all sides, though irregularly, but that a
complete circle from the point of the angle of 135 deg. will fit the
neck after 45 deg. have been taken out from its center, all of which
will form an irregular circle or curve, while in any shape on the flat
table; but will form an almost complete circle when sewed together
and placed on the body. The neck itself is almost a complete circle,
and the point of the angle of 135 deg. must be considered as the
center of the neck, which is round, but to which cloth must be
brought by irregular approaches. Now if we find a straight neck
behind, with hardly any incline from the back forward, the garment
must run straight up, too, and the circle for the neckhole must be
straightened as far as the back goes; but if the neck slopes forward,
the garment must turn forward also, and the edge of the circle over
the back must form a more complete part of a circle.
But I must make another illustration: Take a piece of stiff paper,
and cut out of it a half circle of say 4½ in. whole diameter,
representing the neck of a 36 breast measure, or thereabouts. Take
that circle and fit it to the neck of a man on horizontal lines, and the
circle will fit the neck no matter where you apply it. Next try to fit it
to the neck from the side, but on the slope of the shoulders, and the
circle will be too round for the neck. Again, try to fit it from the slope
of the back, and the difference between neck and circle will be still
greater. Next, take a stove-pipe of 4½ in. diameter and try to fit it
on that, and on perpendicular lines, and you will find that the circle
cannot be used at all, but that a square piece must be used for that.
If the neck were as wide as the shoulders, and the chest and the
blades, that is, if the body would run straight up from these points,
then the top edge could be fitted with nothing else but a square
piece of cloth.
 After all, the above pros and cons let me say that if Dia. II is used
for the stooping form, place height of back ¼ to ¾ higher, and
reduce the back of the sidepiece ⅛ to ¼ more, at the waist, and
that is about the best alteration which will result from the description
of the stooping form. Contrary: Placing height of back at 14½, and
giving ⅛ to ¼ more spring at the waist will give a good proportion
for the erect form. As to the difference of 1¼ numbers more or less
back length over the blade, between the stooping and erect form,
each cutter must judge for himself, for it cannot be measured on the
human form.
Short persons with short necks and very flat shoulder blades, may
be fitted with a height of back of 14¼ above line 9, and top of back
at 3¾ and side of neck at 4. (See Odd Forms I.) Erect forms who
throw their arms backward can be fitted by using a pattern one or
two sizes too small, and by allowing the difference of ½ to 1 inch, as
the case may be, on the front of the breast. If a cutter will put a
coat, say two sizes too small on such a form, he will find that the
back, the shoulders and the armhole fit, but that the front of breast
is too small, and the extra size must be allowed there. This rule will
work both ways, and the contrary may be applied for stooping
forms.
 Odd Forms.
During the summer of 1891, I reviewed such patterns which I had
preserved for several years back, and I knew that they were good. I
laid them out like Dia. II, IV, VIII, VIIIa and X, and they came as
near together as could be expected, at least they came near enough
so that a slight difference would make no difference in the fit, and I
think I can give some valuable information if I give descriptions of
some odd shaped garments, just as I found them.

I.—CUTAWAY FROCK COAT.

MODEL: DIA. II.
Breast, 40; Waist, 40; Hip, 41½; Seat, 40; Length of legs, 30. The
seat measure and the length of legs are noted for the purpose of
giving a better impression of the form. Form: Erect—square
shoulders—short neck—height of back above line 9 is 14½—top of
back, 3¾—side of neck, 4—bottom of armhole, ⅜ above 11¼. No
gore under the arm, but a spring of ½ inch at line 18¼, on which
line is also the waist length of the back. The waist seam drops 1¾ in
front; is even in front and side, but laps ¾ over the gore in the
forepart, which is ½ inch, running up to line 15. Front: Quaker
Cutaway, with no lapel—standing collar—front of neck at 3¾—notch
in center of 15 deg.—for the button hole side allow ⅝ in front of
base, and for the button side ½ more. In front of line 9, allow ½ for
both sides and meet base again in front of 11¼. At 15 go forward
3¼—at 20, 2½. Meet plumb base at 26½ and go back 3 at line
32½. Drop bottom of skirt ¾ at the base. Shoulder laps ⅜ at the
neck and ½ toward the blade. Gore between the back and
sidepiece: ⅜ at the armhole—meet at 10½—½ at 11¼—⅞ at 14½,
on back—1⅜ at 15—1⅝ at 18¼,—1¼ at 20—⅝ at 25—⅞ at 30.
Center of back is hollowed out ⅜ at 17½, and at line 30 the finished
hook is 1¼ out.

II.—FROCK COAT.
Breast, 36; waist, 31; seat, 36. Form: Erect—square shoulders—
full breast—very hollow back, which causes the shoulder blade to
appear pretty prominent—waist diameter very small from side to
side. This is a form which mostly has its coat back too long or too
wide, and requires quite a close breast measure, or a small square
and a full breast. An apparently long coat back behind the arm is
caused when the seat has not enough spring. Model: Dia. II. Square
of 17½. The height of back above line 9 over the front is 15
numbers—top of back 3½—side of neck 4. The shoulder seam is
even at both neck and armhole, but toward the blade there is a lap
of ½ inch, and which seam is for the square shoulder. Under-arm
gore: ½ at line 15—⅞ at 17½—1 at line 18⅝, which is the length
for the waist on the back—⅞ at 20. For the contracted waist length
behind, the top of skirt, and the bottom of the back sidepiece seam
is even, but lap ⅜ at the underarm gore—1 at the plumb line base—
¾ in front. The bottom of the sidepiece is ⅜ higher behind, but
when the coat is on, the run of the waist seam is even, on the erect
form. At the waist the forepart has a gore of 1¼ starting at line 15.
The front of breast is 1⅜ in front of 9—meets the front angle in
front of line 15—and strikes the base at 32 for a cutaway. Spring
center of back out from line 15: ½ at 20—1 at 25—1⅝ at 30, and
then allow 1 in. for the hook. Gore between sidepiece and back: ¼
at the armhole—meets at 10½ on back—¾ at 11¼ over the front—
1¼ at 15 on back—1½ at 15 over the front—1¼ at 17½—⅞ at 20
—¾ at 25—¾ at 30.

III.—FROCK COAT.
Breast, 34, close measure; waist, 30; seat, 34½; length of legs,
29. Form: Erect—long neck—flat shoulder blades—all normal cut
coats fall away from his neck—are too long and too wide in the back
and too small in the breast. Model: Dia. II—the square was made
17¾—top of back 2⅝—side of neck 3—shoulders lap ⅞ at the neck
and ½ toward the blade—height of back above line 9, 14½
numbers. Gore between back and sidepiece: ¾ at armhole—meets
at line 11—½ at line 9 and 14½—¾ at 15—1 at 17½—⅝ at 20—
meet again at 25 to 30—¼ at 35. Spring back from 15—allow ¾ at
25—1¼ at 30—and allow for the hook. The front is straight—single-
breasted—the lapel is 3 in front of the base on top—3¾ in front of
11¼—meets the front angle at 15½—thence parallel with the plumb
base. The waist seam is even at the underarm cut—skirt and front
laps 1 at line 20, running so forward. Bottom of skirt sinks ½ in
front. The vest had ¾ lap at the shoulder seam toward the neck and
top of back was placed at 3⅛, and had a spring of 1¼ at the center
of back at line 20. The vest was cut size 33, and ¼ inch allowed in
front of the breast, which accounts for the small square and the full
breast.

IV. MODEL: DIA. II.

Breast, 35; waist, 33; seat, 35. Form: A combination of stooping
and erect—neck bends forward—arms thrown backward—shoulders
thrown up and square—very hollow at the back of the waist but
erect there—shoulder blades prominent—seat shows very little at the
back—front of waist and front of thigh thrown forward—top of back
3¼—side of neck 3⅝—shoulder laps ⅜ at the neck—⅝ toward the
blade. Side of shoulder 9⅛ at 60 deg. Height of back above line 9 is
15⅜. Underarm gore, ⅛ on line 9—½ at line 15—1 at 17½—¾ at
20. Gore between the back and sidepiece: ½ at the armhole—meet
at 11½ on the back—½ at 11¼—¾ at 15⅜—1 at 15 over the front
—1⅜ at 17½—1¼ at 20—½ at 25—¼ at 30—¼ at 35. The
forepart has a gore of ½ at the waist seam, and the same gore
between the skirt and forepart in front. Center of back: From 15⅜
upward allow ⅛ outside of the base, and come even again on top—
from 15⅜ downward go inward of the base ¼ at 17½—meet again
at 22—go out ⅜ at 30—⅝ at 35 for the center and allow for the
hook, etc. Front: In front of 9 allow 1—meet front edge and front
angle at 14—go out 3¼ at 20—1½ at 30—meet at 35. Sink front of
skirt ⅝, and no lap between skirt and forepart at the waist seam
except to straighten the forepart over the gore.

V.—LARGE-WAISTED SACK COAT.

MODEL: DIA. VIIIA.
Breast, 43; waist, 46; hip, 46; seat, 44; length of pants, 32 inches.
Form: Large all around—prominent shoulder blades—square
shoulders—arms thrown back—neck rather short—head and front of
waist bent forward—sides of waist full—all normal cut coats are too
high in the neck for this form. Square of 18¾, which is small but
good. Top of back at 3⅜—side of neck 3⅞. Shoulder seam laps ½
at the neck and ⅝ toward the blade—at 60 deg., 9. Height of back
above line 9 over the forepart, 12½. Underarm cut, 1, and stretched
up ½. Side seam: even at the armhole, and down to 11¼—¾ at 15
—1¼ at 17½—1½ at 20—⅞ at 25—⅜ at 30. Center of back: From
line 17½ spring out ⅜ at line 25. Front: In front of point 9 give 1¼
—meet the front edge at the front angle at 20—go out 5 at 25 and 4
at 30—which will give a pretty straight front, but runs a trifle
backward at the bottom. On top of lapel allow 1½ in front of the
front angle and cut a gore of ½ under the lapel and in the center of
the angle of 15 deg. At the bottom sink the front ¾ at the base.
Notice that the proportions are all small over the breast line, but full
in front, and also full at the side of waist, and will make a good coat
for that size.

VI.—MODEL: DIA. VIIIa.

The breast size is the same as the preceding description, but the
waist and hip are comparatively small. Breast, 43; waist, 41; hip,
43½. Form very erect and hollow in the back of waist—shoulders
square—arms thrown back, requiring a small square for the back,
and a full breast. Square of 18¼—under arm gore ⅜ at 11¼ and
stretched up ⅜—height of back above line 9 is 12¼—top of back is
at 3⅜ and side of neck 3⅞—shoulder seam laps ⅜ at the neck—
side of shoulders, 9—gore between side and back: even at armhole
—even at 11¼—1¼ at 15—1¾ at 17½—2 at 20—1¾ at 25 and 28.
Center of back spring: ¾ at line 25, starting at 17½—cutaway front.
Allow 1 in front of 9—meet front edge and front angle at 15—3¼ in
front of 20—2½ at 25—meet at 28.

VII. A VEST FOR A LARGE WAIST.

Breast, 45; waist, 48; hip, 48; seat, 40. Dia. IV as the model.
Breast measure taken over the shirt. The under arm cut is ½ inch at
the hollow of waist, but both back and front meet below and above.
This ½ inch is simply to give form to the seams. Top of back is 4¼—
side of neck 4 for top of collar band—bottom of neck band 5¼. Side
of shoulders at 60 deg., 9¼—shoulder seam even, but ¼ inch
spring at the neck may be good. Center of back is on the line and
spring of ½ at the bottom—height of back, 14¼. From the point of
the angle of 135 deg. go down 7 numbers for the front edge of the
vest and go forward a ¼ at line 9—1⅛, at line 15—1⅜ at 17. Cut a
small gore in the forepart, below the pocket, in order to make the
front to conform to the oval form of the body. The description of this
vest and Dia. XX will fit the same person. This vest, made up and
placed on a person of 36 breast and 32 waist measure, will fit at the
shoulders, and if it is left to hang alone, will simply be too large all