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 Contents

Preface to the seventh edition xvii

Publisher’s acknowledgements xxiii

FINANCIAL ACCOUNTING

Part 1 A conceptual framework: setting the scene

Chapter 1 Who needs accounting? 4

Real World Case 4
Learning outcomes 6
1.1 Introduction 6
1.2 The development of a conceptual framework 7
1.3 The conceptual framework for financial reporting 8
1.4 Types of business entity 9
1.5 Users and their information needs 13
1.6 General purpose or specific purpose financial statements? 18
1.7 Stewards and agents 18
1.8 Who needs financial statements? 19
1.9 Summary 20
Further reading 21
Questions 21
A Test your understanding 21
B Application 22
C Problem solving and evaluation 22
Activities for study groups 23
Notes and references 24
Supplement: Introduction to the terminology of business transactions 25
Test your understanding 26

Chapter 2 A systematic approach to financial reporting:

the accounting equation 27
Real World Case 27
Learning outcomes 29
2.1 Introduction 30

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 viii Contents

2.2 The accounting equation 30

2.3 Defining assets 32
2.4 Examples of assets 33
2.5 Recognition of assets 36
2.6 Measurement of assets 37
2.7 Defining liabilities 38
2.8 Examples of liabilities 39
2.9 Recognition of liabilities 41
2.10 Measurement of liabilities 42
2.11 Defining the ownership interest 42
2.12 Recognition of the ownership interest 43
2.13 Changes in the ownership interest 43
2.14 Assurance for users of financial statements 45
2.15 Summary 46
Further reading 48
Questions 48
A Test your understanding 48
B Application 49
C Problem solving and evaluation 49
Activities for study groups 50
Notes and references 50
Supplement: Debit and credit bookkeeping 51
Test your understanding 53

Chapter 3 Financial statements from the accounting

equation 54
Real World Case 54
Learning outcomes 55
3.1 Introduction 55
3.2 Who is in charge of the accounting system? 56
3.3 The accounting period 56
3.4 The statement of financial position (balance sheet) 57
3.5 The income statement (profit and loss account) 61
3.6 The statement of cash flows 63
3.7 Usefulness of financial statements 66
3.8 Summary 67
Questions 67
A Test your understanding 67
B Application 68
Activities for study groups 69
Supplement: Using the accounting equation to analyse transactions 70
Test your understanding 76

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 Contents ix

Chapter 4 Ensuring the quality of financial statements 77

Real World Case 77
Learning outcomes 79
4.1 Introduction 79
4.2 Qualitative characteristics of financial statements 80
4.3 Accounting principles 84
4.4 Applying prudence 87
4.5 Regulation of financial reporting 89
4.6 Reviewing published financial statements 101
4.7 Summary 106
Further reading 107
Questions 107
A Test your understanding 107
B Application 108
C Problem solving and evaluation 108
Activities for study groups 109
Notes and references 109

Part 2 Reporting the transactions of a business

Chapter 5 Accounting information for service businesses 112

Real World Case 112
Learning outcomes 114
5.1 Introduction 114
5.2 Analysing transactions using the accounting equation 115
5.3 Illustration of accounting for a service business 118
5.4 A process for summarising the transactions: a spreadsheet 122
5.5 Financial statements as a means of communication 124
5.6 Summary 127
Questions 127
A Test your understanding 127
B Application 128
Supplement: Recording transactions in ledger accounts:
a service business 129
Test your understanding 141

Chapter 6 Accounting information for trading businesses 142

Real World Case 142
Learning outcomes 144
6.1 Introduction 144
6.2 Goods purchased for resale 144

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 x Contents

6.3 Manufacturing goods for resale 147

6.4 Illustration of accounting for a trading business 150
6.5 A process for summarising the transactions: a spreadsheet 154
6.6 Financial statements of M. Carter, wholesaler 156
6.7 Summary 158
Questions 159
A Test your understanding 159
B Application 160
Supplement: Recording transactions in ledger accounts: a trading business 161
Test your understanding 168

Part 3 Recognition in financial statements

Chapter 7 Published financial statements 170

Real World Case 170
Learning outcomes 173
7.1 Introduction 173
7.2 International influences 174
7.3 Accounting framework 176
7.4 Statement of financial position (balance sheet) 179
7.5 Income statement (profit and loss account) 184
7.6 Statement of cash flows 186
7.7 Group structure of companies 191
7.8 Group financial statements 193
7.9 Small and medium-sized entities (SMEs) 197
7.10 Beyond the annual report 198
7.11 Summary 202
Further reading 202
Useful websites 203
Questions 203
A Test your understanding 203
B Application 204
C Problem solving and evaluation 205
Activities for study groups 205
Notes and references 205
Supplement 7.1: Information to be presented on the face of the
statement of financial position, as required by IAS 1 206
Supplement 7.2: Balance sheet format 1, as prescribed by the
Companies Act 2006 207
Supplement 7.3: Information to be presented on the face of the
income statement, as required by IAS 1 209
Supplement 7.4: UK Companies Act profit and loss account format
1 – list of contents 210

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 Contents xi

Chapter 8 Non-current (fixed) assets 211

Real World Case 211
Learning outcomes 213
8.1 Introduction 214
8.2 Definitions 214
8.3 Recognition and measurement 217
8.4 Users’ needs for information 219
8.5 Information provided in the financial statements 219
8.6 Usefulness of published information 221
8.7 Depreciation: an explanation of its nature 223
8.8 Reporting non-current (fixed) assets and depreciation
in financial statements 228
8.9 Summary 236
Further reading 236
Questions 236
A Test your understanding 237
B Application 237
C Problem solving and evaluation 238
Activities for study groups 239
Notes and references 239
Supplement: Recording non-current (fixed) assets and depreciation 240
Test your understanding 249

Chapter 9 Current assets 250

Real World Case 250
Learning outcomes 252
9.1 Introduction 252
9.2 Definitions 253
9.3 The working capital cycle 253
9.4 Recognition and measurement 255
9.5 Users’ needs for information 257
9.6 Information provided in the financial statements 258
9.7 Measurement and recording 262
9.8 Inventories (stocks) of raw materials and finished
goods262
9.9 Receivables (debtors) 266
9.10 Prepayments 268
9.11 Revenue recognition 269
9.12 Summary 271
Questions 272
A Test your understanding 272
B Application 273
C Problem solving and evaluation 274
Activities for study groups 275

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 xii Contents

Notes and references 275

Supplement: Bookkeeping entries for (a) bad and doubtful debts;
and (b) prepayments 276
Test your understanding 280

Chapter 10 Current liabilities 281

Real World Case 281
Learning outcomes 283
10.1 Introduction 283
10.2 Definitions 284
10.3 Recognition and measurement 285
10.4 Users’ needs for information 286
10.5 Information provided in the financial statements 287
10.6 Measurement and recording 288
10.7 Accruals and the matching concept 290
10.8 Liabilities for taxation 293
10.9 Summary 295
Questions 295
A Test your understanding 296
B Application 296
C Problem solving and evaluation 297
Activities for study groups 297
Notes and references 297
Supplement: Bookkeeping entries for accruals 298
Test your understanding 300

Chapter 11 Provisions and non-current (long-term) liabilities 301

Real World Case 301
Learning outcomes 303
11.1 Introduction 303
11.2 Users’ needs for information 304
11.3 Information provided in the financial statements 305
11.4 Provisions 308
11.5 Deferred income 310
11.6 Non-current (long-term) liabilities 312
11.7 Summary 318
Questions 318
A Test your understanding 318
B Application 319
C Problem solving and evaluation 319
Activities for study groups 320
Notes and references 320
Supplement: Bookkeeping entries for provisions and deferred income 321
Test your understanding 322

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 Contents xiii

Chapter 12 Ownership interest 323

Real World Case 323
Learning outcomes 325
12.1 Introduction 325
12.2 Definition and recognition 326
12.3 Presentation of ownership interest 326
12.4 Statement of changes in equity 334
12.5 Users’ needs for information 335
12.6 Information provided in the financial
statements336
12.7 Dividends 340
12.8 Issue of further shares on the Stock Exchange 341
12.9 Summary 344
Questions 344
A Test your understanding 344
B Application 345
C Problem solving and evaluation 346
Activities for study groups 347
Notes and references 347
Supplement: A spreadsheet for adjustment to a trial balance at
the end of the accounting period 348
Test your understanding 352

Part 4 Analysis and issues in reporting

Chapter 13 Ratio analysis 354

Real World Case 354
Learning outcomes 356
13.1 Introduction 356
13.2 A note on terminology 357
13.3 Systematic approach to ratio analysis 357
13.4 Investors’ views on risk and return 365
13.5 Pyramid of ratios 366
13.6 Use and limitations of ratio analysis 368
13.7 Worked example of ratio analysis 369
13.8 Linking ratios to the statement of cash flows 375
13.9 Combining ratios for interpretation 378
13.10 Summary 381
Questions 381
A Test your understanding 381
B Application 382
C Problem solving and evaluation 384
Notes and references 384

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 xiv Contents

Chapter 14 Reporting corporate performance 385

Real World Case 385
Learning outcomes 387
14.1 Introduction 387
14.2 Strategy and performance 388
14.3 Other guidance in analysis 394
14.4 Segmental information 397
14.5 Off-balance sheet finance 402
14.6 Corporate social responsibility 404
14.7 Corporate governance 406
14.8 Meaning of ‘fair presentation’ and ‘true and fair view’ 409
14.9 Measurement of value 411
14.10 Risk reporting 414
14.11 Developing issues: how valid is the stakeholder model? 415
14.12 Summary 416
Further reading 417
Questions 418
A Test your understanding 418
B Application 419
C Problem solving and evaluation 419
Activities for study groups 419
Notes and references 420

Chapter 15 Reporting cash flows 421

Real World Case 421
Learning outcomes 422
15.1 Introduction 422
15.2 Cash and cash equivalents 423
15.3 The direct method and the indirect method 423
15.4 Preparing a statement of cash flows: the indirect method 427
15.5 Preparing a statement of cash flows: the direct method 435
15.6 Interpretation of cash flow information 436
15.7 Illustration 437
15.8 Summary 441
Further reading 441
Questions 441
A Test your understanding 442
B Application 442
C Problem solving and evaluation 443
Notes and references 445

A01_WEET6699_07_SE_FM.indd 14 07/09/15 3:44 pm

 Contents xv

Financial accounting terms defined G1

Appendices
I Information extracted from annual report of Safe and Sure
Group plc, used throughout Financial Accounting A1
II 
Solutions to numerical and technical questions
in Financial Accounting A16

IndexI1

A01_WEET6699_07_SE_FM.indd 15 07/09/15 3:44 pm

A01_WEET6699_07_SE_FM.indd 16 07/09/15 3:44 pm
 Preface to the seventh edition

Introduction
This book uses the international Conceptual Framework and International Financial
Reporting Standards (IFRS) as its primary focus. It enables students in their early
stages of study to understand and analyse the published annual reports and financial
statements of our largest businesses and public sector institutions. IFRS are now
applied in many aspects of government, local authority and other public sector
accounting. Where relevant it also refers to the approach used in small and medium-
sized businesses where the traditions of UK GAAP continue to be applied.
The book is written for the first level of undergraduate degree study in accounting and
business studies, or equivalent introductory accounting courses for any professional
training where an understanding of accounting is a basic requirement. While UK
listed companies apply IFRS in their published financial statements, the remainder of
the annual report is governed by UK-based regulations and codes. All UK companies
operate under the Companies Act 2006. Their annual reports are influenced by the
regulatory process applied to listed companies in the UK. This seventh edition is
thoroughly revised to reflect these regulatory changes, particularly the restructuring
of the Financial Reporting Council to take responsibility for the standards previously
issued by the UK Accounting Standards Board, and the introduction of the strategic
report.
All ‘Real World’ case studies at the start of each chapter have been updated to reflect
current conditions, especially the changes that have resulted from the banking and
credit crisis of 2008–09. The underlying pedagogy of previous editions has been retained
in response to encouraging comments from reviewers and from users of the book.
As institutions come under increasing scrutiny for the quality of the teaching and
learning experience offered, a textbook must do more than present the knowledge
and skills of the chosen subject. It must make explicit to the students what targets are
to be achieved and it must help them to assess realistically their own achievements
of those targets. It must help the class lecturer prepare, deliver, explain and assess
the knowledge and skills expected for the relevant level of study. This is achieved by
stating learning outcomes at the start of each chapter and by ensuring that the chapter
headings and the end-of-chapter questions address the stated outcomes.
On the Pearson website www.pearsoned.co.uk within the relevant book site, there
are a number of available resources for the lecturer with a complete resource pack for each
chapter. Student handouts containing a skeleton outline of each chapter, leaving slots
for students to complete; overhead-projector masters that match the lecture handouts;
additional multiple-choice questions and further graded questions in application of
knowledge and in problem solving; all are features for this seventh edition.
End-of-chapter questions are graded according to the skills being assessed. There
are tests of retained knowledge, tests of application of knowledge in straightforward
situations and tests of problem solving and evaluation using the acquired knowledge
in less familiar situations.
Overall the aim of the seventh edition is to provide an introduction to financial
accounting which engages the interest of students and encourages a desire for further

A01_WEET6699_07_SE_FM.indd 17 07/09/15 3:44 pm

 xviii Preface to the seventh edition

study. It also contributes to developing the generic skills of application, problem

solving, evaluation and communication, all emphasised by employers.

Subject coverage
Financial reporting is an essential component in the process of communication
between a business and its stakeholders. The importance of communication increases
as organisations become larger and more complex. Reporting financial information
to external stakeholders not involved in the day-to-day management of the business
requires a carefully balanced process of extracting the key features while preserving
the essential core of information. The participants in the communication process
cover a wide range of expertise and educational background, so far as accounting is
concerned. The range begins with those who prepare financial statements, who may
have a special training in accounting techniques, but it ends with those who may be
professional investors, private investors, investment advisers, bankers, employee
representatives, customers, suppliers and journalists.
First-level degree courses in accounting are increasingly addressed to this broad
base of potential interest and this book seeks to provide such a broad base of
understanding while also supplying a sound technical base for those intending to
pursue specialised study of the subject further. In particular it makes use of the
Conceptual Framework which is used by the International Accounting Standards Board
in developing and reviewing accounting standards. That Conceptual Framework is
intended to help preparers, users and auditors of financial statements to understand
better the general nature and function of information reported in financial statements.
Fair value accounting principles are introduced.

Aim of the book

The seventh edition has been updated throughout. It aims to provide a full
understanding of the key aspects of the annual report, concentrating in particular on
companies in the private sector but presenting principles of wider application which
are relevant also to organisations operating in the public sector.

In particular
An international perspective reflects the convergence in accounting standards across the
European Union for listed companies. Features specific to the UK are retained where
these continue to be relevant to other enterprises.
Concepts of financial accounting are identified by applying the principles enunciated
by the International Accounting Standards Board in its Conceptual Framework. The
Conceptual Framework emphasises the desirability of meeting the needs of users of
financial statements and it takes a balance sheet-oriented approach. That approach is
applied consistently throughout the book, with some indication of the problems which
may arise when it is clear that the established emphasis on the matching of revenues
and costs may give a more rational explanation of existing practice.
User needs are explained in every chapter and illustrated by including first-person
commentary from a professional fund manager, holding a conversation with an
audit manager. The conversations are based on the author’s research in the area of
communication through the annual report.
The accounting equation is used throughout for analysis and processing of transactions.
It is possible for students who do not seek a technical specialism to complete the text
without any reference to debit and credit bookkeeping. It is, however, recognised that
particular groups of students may wish to understand the basic aspects of debit and

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 Preface to the seventh edition xix

credit bookkeeping and for this purpose the end-of-chapter supplements revisit, on a
debit and credit recording basis, material already explored in the chapter. Debit and
credit aspects of management accounting are not covered since these are regarded as
best reserved for later specialist courses if the student so chooses.
Practical illustration is achieved by drawing on the financial information of a
fictitious major listed company, taking an overview in early chapters and then
developing the detailed disclosures as more specific matters are explored.
Interpretation of financial statements is a feature of all financial reporting chapters,
formally brought together in Chapters 13 and 14. The importance of the wider range
of corporate communication is reinforced in Chapter 14. This chapter also includes
a discussion of some current developments that are under debate in the context of
international convergence.
A running case study example of the fictitious company Safe and Sure plc provides
illustration and interpretation throughout the chapters. Safe and Sure plc is in the
service sector. The Instructor’s Manual contains a parallel example, Craigielaw plc, in
the manufacturing sector. In the Instructor’s Manual there are questions on Craigielaw
to accompany most of the chapters.
Self-evaluation is encouraged by setting learning outcomes at the start of each
chapter and reviewing these in the chapter summaries. Activity questions are placed
at various stages throughout each chapter. Self-testing questions at the end of the
chapter may be answered by referring again to the text. Further end-of-chapter
questions provide a range of practical applications. Group activities are suggested
at the end of each chapter with the particular aim of encouraging participation and
interaction. Answers are available to all computational questions, either at the end of
the book or in the Instructor’s Manual.
A sense of achievement is engendered in the reader by providing a general understanding
of the entire annual report by the end of Chapter 7. Thereafter specific aspects of the
annual report are explored in Chapters 8–12. Lecturers who wish to truncate a first-level
course or leave specific aspects to a later level will find Chapters 8–12 may be used on
a selective basis.
A spreadsheet approach to financial accounting transactions is used in the body
of the relevant chapters to show processing of transactions using the accounting
equation. The author is firmly convinced, after years of trying every conceivable
approach, that the spreadsheet encourages students to apply the accounting equation
analytically, rather than trying to memorise T-account entries. Furthermore students
now use spreadsheets as a tool of analysis on a regular basis and will have little
difficulty in applying suitable software in preparing spreadsheets. In the bookkeeping
supplementary sections, the three-column ledger account has been adopted in the
knowledge that school teaching is moving increasingly to adopt this approach which
cuts out much of the bewilderment of balancing T-accounts. Computerised accounting
systems also favour the three-column presentation with continuous updating of the
balance.

Flexible course design

There was once a time when the academic year comprised three terms and we all knew
the length of a typical course unit over those three terms. Now there are semesters,
trimesters, modules and half-modules so that planning a course of study becomes an
exercise in critical path analysis. This text is written for one academic year comprising
two semesters of 12 weeks each but may need selective guidance to students for a
module of lesser duration.
In Financial Accounting, Chapters 1–4 provide an essential conceptual framework
which sets the scene. For a general appreciation course, Chapters 5 and 6 are practical
so that one or both could be omitted, leading directly to Chapter 7 as a guide to

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 xx Preface to the seventh edition

published accounts. Chapters 8–12 are structured so that the explanation of principles
is contained early in each chapter, but the practical implementation is later in each
chapter. For a general appreciation course, it would be particularly important to
refer to the section of each chapter which analyses users’ needs for information and
discusses information provided in the financial statements. However, the practical
sections of these chapters could be omitted or used on a selective basis rather than
attempting full coverage. Chapters 13 and 14 are important to all readers for a sense
of interpretation and awareness of the range of material within corporate reports.
Chapter 15 takes the reader through a cash flow statement item-by-item with the
emphasis on understanding and interpretation.

Approaches to teaching and learning

Learning outcomes
Targets for student achievement in relation to knowledge and understanding of
the subject are specified in learning outcomes at the head of each chapter. The
achievements represented by these learning outcomes are confirmed against graded
questions at the end of each chapter. The achievement of some learning outcomes may
be confirmed by Activities set out at the appropriate stage within the chapter.

Skills outcomes
The end-of-chapter questions test not only subject-specific knowledge and technical
skills but also the broader general skills that are transferable to subsequent employment
or further training.

Graded questions
End-of-chapter questions are graded and each is matched to one or more learning
outcomes. Where a solution is provided to a question this is shown by an [S] after the
question number.

A series questions: test your understanding

The A series questions confirm the application of technical skills. These are skills
specific to the subject of accounting which add to the specialist expertise of the
student. More generally they show the student’s capacity to acquire and apply a
technical skill of this type.
The answers to these questions can be found in relevant sections of the chapter, as
indicated at the end of each question.

B series questions: application

The B series questions apply the knowledge gained from reading and practising
the material of the chapter. They resemble closely in style and content the technical
material of the chapter. Confidence is gained in applying knowledge in a situation
that is very similar to that illustrated. Answers are given in Appendix II or in the
Instructor’s Manual. These questions test skills of problem solving and evaluation
that are relevant to many subjects and many activities in life, especially in subsequent
employment. Some initiative is required in deciding how to apply relevant knowledge
and in solving problems.

C series questions: problem solving and evaluation

The C series questions apply the knowledge gained from reading the chapter, but in a
varied style of question. Problem-solving skills are required in selecting relevant data
or in using knowledge to work out what further effort is needed to solve the problem.

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 Preface to the seventh edition xxi

Evaluation means giving an opinion or explanation of the results of the problem-

solving exercise. Some answers are given in Appendix II but others are on the website
so that they can be used in tutorial preparation or class work.

Group and individual cases

Cases apply knowledge gained from the chapter but they also test communication
skills. Communication may involve writing or speaking, or both. It may require, for
example, explanation of a technical matter to a non-technical person, or discussion
with other students to explore a controversial issue, or presentation of a report to a
business audience.

S series questions in supplementary sections

The S series questions test knowledge of the accounting records system (bookkeeping
entries) to confirm understanding by those who have chosen to study the supplementary
bookkeeping sections.

Instructor’s Manual
A website is available at www.pearsoned.co.uk/weetman by password access to
lecturers adopting this book. The Instructor’s Manual contains additional problem
questions for each chapter, with full solutions to these additional questions as well as
any solutions not provided in the book. The Instructor’s Manual also includes basic
tutorial instructions and overhead-projector masters to support each chapter.

Target readership
This book is targeted at a broad-ranging business studies type of first-level degree
course. It is intended to support the equivalent of one semester of 12 teaching
weeks. There is sufficient basic bookkeeping (ledger accounts) in the end-of-chapter
supplements to make the book suitable for those intending to pursue a specialised
study of accounting beyond the first level but the bookkeeping material is optional
for those who do not have such special intentions. The book has been written
with undergraduate students particularly in mind, but may also be suitable for
professional and postgraduate business courses where financial reporting is taught at
an introductory level.

Acknowledgements
I am grateful to academic colleagues and to reviewers of the text for helpful comments
and suggestions. I am also grateful to undergraduate students of five universities who
have taken my courses and thereby helped in developing an approach to teaching
and learning the subject. Professor Graham Peirson and Mr Alan Ramsay of Monash
University provided a first draft of their text based on the conceptual framework
in Australia which gave valuable assistance in designing the structure of this book,
which was also guided from the publishing side by Pat Bond and Ron Harper.
Professor Ken Shackleton of the University of Glasgow helped plan the structure
of the management accounting chapters. The Institute of Chartered Accountants of
Scotland gave permission for use of some of the end-of-chapter questions.
Subsequently I have received valuable support in successive editions from the
editorial staff at Pearson Education. For this latest edition I am grateful to colleagues
and students who have used the book in their teaching and learning. I have also been
helped by constructive comments from reviewers and by guidance from Rebecca
Pedley, Acquisitions Editor, and Natasha Whelan, Senior Project Editor.

A01_WEET6699_07_SE_FM.indd 21 07/09/15 3:44 pm

A01_WEET6699_07_SE_FM.indd 22 07/09/15 3:44 pm
 Publisher’s acknowledgements

We are grateful to the following for permission to reproduce copyright material:

Figures
Figure 4.1 from https://www.frc.org.uk/About-the-FRC/FRC-structure.aspx, ©
Financial Reporting Council (FRC). All rights reserved. For further information, please
visit www.frc.org.uk or call +44 (0)20 7492 2300. Figure on page 354 from Annual
Report and Accounts 2014 (National Express plc 2014) p. 15, http://nexgroup.blob.
core.windows.net/media/2293/ar2014-full.pdf, Reproduced with permission from
National Express Group.

Tables
Table on page 27 from Annual Report and Accounts 2013/14 (BBC 2014) p. 125,
http://downloads.bbc.co.uk/annualreport/pdf/2013-14/bbc_annualreport_201314.
pdf; Table on page 354 from Annual Report and Financial Statements 2014 (Stagecoach
Group plc 2014) p. 14, http://www.stagecoach.com/investors/financial-analysis/
reports/2014.aspx; Table on page 355 from Annual Report and Accounts January 2014
(Next plc 2014) p. 19, http://www.nextplc.co.uk/~/media/Files/N/Next-PLC/
pdfs/reports-and-results/2014/Next%20AR2014%20web.pdf

Text
Case Study on pages 4-5 from Annual Report and Accounts 2013/14 (Oxfam 2014)
pp. front cover, 6, 8, 38, reproduced with the permission of Oxfam GB, Oxfam House,
John Smith Drive, Cowley, Oxford OX4 2JY, UK www.oxfam.org.uk. Oxfam GB does
not necessarily endorse any text or activities that accompany the materials.; Extract on
page 28 from Annual Report and Accounts 2013/14 (BBC 2014) p. 2, http://downloads.
bbc.co.uk/annualreport/pdf/2013-14/bbc_annualreport_201314.pdf; Case Study on
page 54 from Annual Report and Form 20-F, 2014 (AstraZeneca 2014) pp. 11,
74, http://www.astrazeneca.com/Investors/Annual-reports; Case Study extract
on page 77 from The FRC and its regulatory approach, January (2014) p. 1, https://
www.frc.org.uk/Our-Work/Publications/FRC-Board/The-FRC-and-its-Regulatory-
Approach.pdf; Case Study extract on page 78 from Corporate Reporting Review -
Annual Reports 2013, October 2013 (Financial Reporting Council 2014) p. 5, https://
frc.org.uk/Our-Work/Publications/Corporate-Reporting-Review/Coporate-
Reporting-Review-Annual-Report-2013.pdf; Case Study extract on pages 77-8 from
Amendments to the Financial Reporting Standard for Small Enterprises (effective January
2015), FRC, April 2014, revision to section 2.40. , https://www.frc.org.uk/Our-Work/
Publications/Accounting-and-Reporting-Policy/Amendments-to-the-FRSSE-Micro-
entities.pdf, all Case Study extracts on pages 77-8 © Financial Reporting Council
(FRC). All rights reserved. For further information, please visit www.frc.org.uk
or call +44 (0)20 7492 2300; Case Study on pages 112-13 from Annual Report and
Accounts January 2014 (Next plc) pp. 20 and 22, http://www.nextplc.co.uk/~/
media/Files/N/Next-PLC/pdfs/reports-and-results/2014/Next%20AR2014%20

A01_WEET6699_07_SE_FM.indd 23 07/09/15 3:44 pm

 xxiv Publisher’s acknowledgements

web.pdf; Case Study on page 142 from Annual Report and Accounts 2014 (National
Express plc 2014) p. 36, http://nexgroup.blob.core.windows.net/media/2293/
ar2014-full.pdf, Reproduced with permission from National Express Group; Case
Study on pages 142-3 from Annual Report and Financial Statements (Stagecoach
2014) p. 15, http://www.stagecoach.com/investors/financial-analysis/reports/2014.
aspx; Case Study on page 170-1 from Annual Report 2013/14, (Morrisons plc 2014)
pp. 5-6, 44 http://www.morrisons-corporate.com/Documents/Corporate2014/
Morrisons_AnnualReport13-14_Complete.pdf; Comment from Financial Times on
page 171 from Strategy not shame should determine scaled of BarCap, Financial
Times, 13/03/2014 (Smith, Al and Guthrie, J.); Case Study on pages 211-12 from
Annual Report and Financial Statements 2014-15 (Royal Mail plc 2015) pp. 2, 28, 135,
121-2, http://www.royalmailgroup.com/sites/default/files/Annual%20Report%20
and%20Accounts%202014-15.pdf; Case Study on pages 250-51 from Annual Report
and Accounts 2014 (Associated British Foods plc. 2014) pp. ii, 2, 38, 94, 113, http://
www.abf.co.uk/documents/pdfs/2014/2014_abf_annual_report_and_accounts.pdf;
Case Study on pages 281-2 from Annual Report and Accounts 2014 (W H Smith plc
2014) pp. 1, 18, 20, 74, http://www.whsmithplc.co.uk/investors/company_reports/;
Case Study on pages 301-2 from Annual Report 2013 (Rio Tinto 2013) pp 1, 129-30,
154, http://www.riotinto.com/annualreport2013/_pdfs/rio-tinto-2013-annual-
report.pdf; Case Study on pages 323-4 from Mothercare launches £100m rights issue,
Financial Times, 23/09/2014 (Barrett, C.), © The Financial Times Limited. All Rights
Reserved; Extract on page 355 from Annual Report and Financial Statements 2013/14
(Wm Morrisons Supermarkets plc 2014) p. 5, http://www.morrisons-corporate.com/
Documents/Corporate2014/Morrisons_AnnualReport13-14_Complete.pdf; Case
Study on pages 379-80 from Financial Times, http://www.ft.com/cms/s/0/8588d422-
b6ca-11e1-8c96-00144feabdc0.html#ixzz21tpdndrN, © The Financial Times Limited.
All Rights Reserved; Case Study on pages 385-6 from Annual Report and Accounts
2014 (Associated British Foods 2014) p. 9, http://www.abf.co.uk/documents/
pdfs/2014/2014_abf_annual_report_and_accounts.pdf; Case Study on page 421 from
ITV: no news, good news?, Financial Times, 08/10/2014 (Lex Team), http://www.
ft.com/cms/s/3/64144f84-4e2a-11e4-bfda-00144feab7de.html#axzz3G6ZBpeuK, ©
The Financial Times Limited. All Rights Reserved.

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Discovering Diverse Content Through
Random Scribd Documents
 autog., 275.
Lenox globe, 14, 212.
Lenox Library, 380.
Leroux, 212.
Lescarbot’s map (1609), 197.
Levett, Christopher, 303, 308, 366.
Levick, J. J., John ap Thomas, etc., 515.
Lewger, John, 528;
autog., 528.
Lewis, Alonzo, History of Lynn, 347.
Lewis, Lawrence, Jr., 488;
Land Titles, 512;
Courts of Pennsylvania, 512
Lewis, William, 531, 555, 556.
Leyden, Pilgrims in, 262;
university, 262, 263;
plan of the town, 263;
Pilgrims leave, 267;
later emigrations from, 276, 277;
H. C. Murphy on the Pilgrims at, 287;
George Sumner on the same, 286.
See Pilgrims.
Libraries in Virginia, 153.
Lightfoot, Bishop, Christian Ministry, 254.
Lil, H. van, on William Penn, 506.
Linn, J. B., 510.
Linschoten, Discours, 205;
portrait, 206.
Lions, 186.
“Little James”, ship, 292.
Little Harbor (New Hampshire), 326.
Livermore, George, 354.
Livingston, William, 411, 453.
Lloyd, Charles, autog., 484.
Lloyd, David, 488.
Lloyd, Lawrence, 466.
Lloyd, Thomas, autog., 494.
Local histories, 363.
Lock, Lars, 494.
Locke, John, and Churchill’s Voyages, 205.
Locke or Lok, Michael, 86;
his map, 39, 205;
fac-simile, 40;
History of West Indies, 47.
Loddington, William, Plantation Work, 496.
Lodge, H. C., Life of George Cabot, 58;
English Colonies, 160;
on the Pocahontas story, 162.
Lodge, Thomas, with Cavendish, 84;
his Margarite of America, 84.
Lodwick, C., 420.
Loe, Thomas, 473, 475.
Log invented, 207.
Logan and Penn correspondence, 506.
Lok. See Locke.
London coast, 90.
London Company, 127.
London Spy, 373.
Longfellow, H. W., Courtship of Miles Standish, 294.
Long Island, 388, 457, 458;
assigned to New York, 391.
Longitude, methods of, 35, 41;
first meridian of, 212, 214.
“Lord Sturton”, ship, 186.
Lorrencourt, 79.
Lotteries, 141; in Virginia, 158.
Lovelace, Francis, governor, 395;
 autog., 395;
leaves, 397;
letters, 414.
Lucas, Charters of the Old English Colonies, 153.
Lucas, Nicolas, autog., 430.
Ludlow’s laws (Connecticut), 334.
Ludwell, Thomas, 149.
Lumley’s Inlet, 90.
Lyford, John, 277.
Lygonia, 191, 323, 324.
Lyon, Henry, 437.
Macaulay, T. B., on William Penn, 506;
his views controverted, 506.
Macauley, James, History of New York, 413.
Mace, Captain Samuel, 115.
Mackie, J. M., Life of Samuel Gorton, 378.
Macock, Samuel, 143.
Madison, Isaac, 141, 146.
“Madre de Dios”, ship, 116.
Maffeius, map (1593), 196;
Historiarum Indicarum libri, 196.
Magellan, 66; his straits, 201, 203.
Magin, Histoire Universelle, 184.
Magnetic pole first suggested, 207.
Maine, documentary history, 208;
grants and charters, 209;
province of, 310, 324;
bought by Massachusetts, 320, 324;
her history, 321;
patents, 321;
Massachusetts again in possession, 325;
authorities on the history of, 363;
origin of name, 363;
patent to Gorges, 363;
royal charter, 363;
records, 363, 364;
royal commissioners in, 325, 363;
histories of, 364;
bibliography of, 209, 365;
map of the coast, 190;
English on the coast, 193.
See Gorges, Norumbega, Pemaquid, Popham.
Maine Historical Society, 208;
Collections, 365.
Major, R. H., 191;
on Cabot’s voyage, 45.
Malabar, Cape, 382, 383.
Malectites, 382.
Malignants, 147.
Man, Abraham, 488.
Manchese, 110, 111.
Mangi, sea, 67, 68;
region, 68.
Manning, Captain, 397.
Manoa, 117.
Manomet, 272.
Manor of Frank (Pennsylvania), 482.
Manteo, 110, 111, 114.
Manufactures in Virginia, 166;
in New England, 316.
Marco, Cape, 101.
“Maria”, ship, 95.
Mariana, 367.
“Marigold”, ship, 65, 187.
Mariner’s Mirrour, 207.
Markham, A. H., Voyages of John Davis, 99.
Markham, C. R., 79;
Voyages of Baffin, 99.
Markham, William, 478;
letters, 497.
Maroons, 65.
Marriage, first, in Virginia, 132.
Marshall, O. H., on the charters of New York, 414;
on Denonville’s expedition, 415.
Marsillac, J., Vie de Penn, 506.
Marston, Eastward ho!, 128.
Martha’s Vineyard, 180.
Martin, John, 128, 137, 143, 146.
Martin, J. H., Chester and its Vicinity, 510.
Martin, Gazetteer of Virginia, 165.
Martin Mar-Prelate Tracts, 237, 238.
Martindale, J. C., Byberry and Moreland, 509.
Marvin, W. T. R., edits the New England’s Jonas, 355.
Mary, Queen, autog., 7.
“Mary and John”, ship, 176.
“Mary of Guilford”, ship, 170, 185, 186.
Maryland, history of, 517;
charter, 517;
name of, 520;
bounds, 520;
powers of the Proprietors, 520, 521;
rights of the settlers, 522;
controversy with Virginia, 522, 528;
Jesuit missions, 523, 554;
the charter’s significance of toleration, 523, 530, 562;
map of, 465, 525;
colonists arrive, 526;
early assemblies, 527, 528, 530, 531;
struggle of colonists with the Proprietor, 529;
Ingle’s usurpation, 532;
overthrown, 532;
Toleration Act, 534, 541, 555, 560;
passed by Catholics, 534;
indorsement of, 535;
Puritan settlers, 535;
two houses of the Assembly formed, 536;
commissioners’ demands, 537;
second conquest, 538;
victory of the Puritans of Providence, 539;
the Proprietor reinstated, 541;
population, 543;
coinage, 543;
 boundary disputes with Pennsylvania, 478, 488, 489, 548;
writ of quo warranto against the charter, 550;
Coode’s “Association”, 551;
proprietary government ends, 552;
a royal province, 553;
sources of its history, 553;
Relation (of 1634), 553;
(of 1635), 553;
letters of Jesuit missionaries, 553;
map, 553;
boundary disputes with Virginia, 554;
battle of Providence, authorities on, 554;
archives of the State, 555-557;
laws, 529, 556, 557, 562;
calendar of State papers, 556;
loss of records, 557;
documents in State-Paper Office in London, 557;
index to them, 557;
other manuscript sources, 557;
histories, 559;
seal of the colony, 559;
proportion of Catholics, 560;
the question of toleration discussed, 561;
source of charter, 561;
bibliography of, 561;
local histories, 561.
See Calvert, Kent Island, etc.
Maryland Historical Society, 562; publications, 562.
Mason, Charles, autog., 489.
Mason, Captain John, of New Hampshire, on the Maine coast, 193;
his will, 367;
grant of Laconia, 308, 327, 328;
vice-president of Council for New England, 309;
grant of New Hampshire, 310, 367;
his grants, 329;
autog., 364;
dies, 328;
memoir by C. W. Tuttle, 364.
Mason, John, of Connecticut, in Pequot war, 348;
autog., 348;
his narrative, 349.
Mason, Robert Tufton, 329, 367.
Mason and Dixon’s line, 489, 514, 515.
Massa, 104.
Massachusetts, 310;
early meant Boston Harbor, 179, 183;
patent, 309, 310, 342;
charter, 311, 342, 343;
government of, 312;
objects of the founders, 312;
charter attacked, 313;
charter concealed, 318;
her relations with the other colonies, 316;
buys the patent of Maine, 320, 364;
writ of quo warranto against the charter, 321;
origin of name of, 342;
authorities for its history, 342;
government transferred to the soil, 343;
archives of, 343;
records printed, 343, 359;
manuscripts elsewhere, 343;
histories of, 344;
laws of, 314, 349-351, 373;
struggle to maintain its charter, 362;
authorities on the struggle, 362;
bibliography of, 363;
claims westward to the Pacific, 396;
claim to lands west of the Hudson, 405.
See New England.
Massachusetts Company, 342, 343.
Massachusetts Historical Society, archives of, 343;
publications, 343;
Collections, 343;
Proceedings, 343.
Massachusetts Mount, 342.
See Blue Hills.
Massachusetts River, 342.
Masson, Life of Milton, 245.
Massonia, 367.
Massasoit, 274, 282;
 his family, 290.
Mataoka. See Pocahontas.
Mather, Cotton, autog., 319;
his library, 345;
Ecclesiastical History of New England, or Magnalia, 240, 283, 345;
portrait, 345;
Diary, 345;
Parentator, 345;
on the Wheelwright deed, 367;
map of New England, 345, 384;
forged letter of, 502.
Mather, Increase, Relation of the Troubles, 340, 361;
Brief History of the War, 361.
Mather, Richard, 255, 350.
Mather Papers, 374.
Matowack, 388.
Matthews, Samuel, 149.
Mattson, Margaret, 488.
Maverick, Samuel, 360;
autog., 311, 388;
controversy with Massachusetts, 354.
Mavooshen, 363.
Maxwell’s Virginia Historical Register, 168.
May, Dorothy, autog., 268.
May’s Arctic expedition, 104.
Mayer, Brantz, 533, 559, 562;
Calvert and Penn, 507.
Mayer, Lewis, 557, 562.
“Mayflower”, ship, 267;
passengers on, 267, 292;
their autographs, 268;
last survivor, 271;
passengers, origin of, 284;
her history, 290.
See Pilgrims, Jones.
Maynarde, Thomas, 82.
McCall, Peter, 512.
McCamant, Thomas, 510.
McCormick, S. J., 372.
McDonald, Colonel A. W., his report on Virginia bounds, 159.
McMahon, J. V. L., History of Maryland, 559.
McSherry, James, History of Maryland, 560.
McSherry, Richard, 560;
Essays and Lectures, 560.
Meade, Old Churches and Families of Virginia, 160.
Medina, Arte de Navegar, 207.
Meeting-houses, old, in New England, 319.
Megiser, Septentrio novantiquus, 104.
Melton, Edward, Zee- en Landreizen, 419.
Mendocino, Cape, 74-76, 80.
Menzies Catalogue, passim.
Mennonites, 251, 479, 490.
Mercator, Gerard, his engraved gores of a globe, 214;
Hondy’s edition, 167, 381;
his projection improved by Wright, 208.
Merchant adventurers, 266.
Merlan, J. E. V., 491.
“Mermaid”, ship, 89.
Merrill, James C., 353.
Merry Mount, 278.
Metacomet, 282.
Meta Incognita, 86, 89, 91.
Meusel, Bibliotheca Historica, 124.
Mew, Richard, 435.
Mexico, press in, 350.
Mey, Cornelius Jacobsen, 422.
Miantonomo, 368.
“Michael”, ship, 86.
Michener, Ezra, Early Quakerism, 505.
Mickle, Isaac, Old Gloucester, 456.
Middletown (New Jersey), 424, 427.
Milford (Connecticut), 333.
Millard, F. J., 104.
Millenary petition, 239.
Miller, J., Description of New York, 420.
Millet, Father, his Relation, 415.
“Minion”, ship, 64.
Minot, G. R., History of Massachusetts, 344.
Mint in Boston, 316;
illegal, 320;
in Maryland, 543;
in New Jersey, 447.
Mitchell, Jonathan, 360.
M’Kinney and Hall, Indian Tribes, 163.
Mohawks, 394, 396;
friendship with, 400;
French expeditions against, 415.
See Iroquois.
Mohegan case, 349.
Molineaux, Emeric, map, 44, 46, 77, 91, 99, 197, 216, 217;
of California coast, 80;
his globe, 90, 196, 205, 207, 208, 212, 213.
Moll, Herman, his maps, 345.
Moluccas, 48;
discovered, 68.
Monardes, Joyfull Newes, 204.
Mondidier Catalogue, 348.
Monhegan, 176, 178, 179, 181-183, 190, 191, 321.
Monmouth patent, 426.
Montanus, Arnoldus, De Nieuwe Weereld, 184, 416;
 map of New York, 381, 417.
Monterey, 74, 75.
Montreal (Mont Royal), 213.
See Hochelaga.
Moody, Joshua, autog., 319.
“Moonshine”, ship, 89.
Moore, George H., 368;
on Poole’s edition of Johnson’s Wonder-working Providence, 358.
Moore, J. B., 367;
Governors of New England, 289.
Moore, John, 488.
Moorhead, Sarah, portrait of Cotton Mather, 345.
Mooshausic, 377.
Moravians’ (Bethlehem) library, 500.
Morden, Robert, map of New England, 384.
More, Caleb, 360.
More, Nicholas, 482, 486, 488, 494, 497;
autog., 484;
Letter from Dr. More, 500.
Moreland, manor of, 482.
Morris, Caspar, 515.
Morris, J. G., Lord Baltimore, 559;
Bibliography of Maryland, 561.
Morris, Colonel Lewis, 436.
Morrison, Francis, 148, 149, 152.
Morton, Charles, autog., 319.
Morton, George, 290.
Morton, Nathaniel, 283;
New England’s Memorial, 283, 291, 359;
autog., 291.
Morton, Thomas, 278, 309, 322;
New English Canaan, 348;
edited by C. F. Adams, Jr., 348.
Mount Desert, 178, 179, 190, 194, 382, 383.
Mount Wollaston, 311.
Mountfield, D., The Church and Puritans, 253.
Moulton, J. W., New York One Hundred and Seventy Years Ago, 416.
Mourt’s Relation, 288, 289;
its authorship, 290.
Mudie, David, 443.
Mulford, I. S., History of New Jersey, 455.
Muller, Frederick, Catalogue of American Portraits, 416;
Books on America, passim.
Muller, Geschiedenis der noord Compagnie, 98.
Muller, History of Doncaster, 102.
Munsell, Joel, 372.
Munster, or Münster, Sebastian, Cosmographia, 27, 36, 199, 200;
map (1532), 199, 201;
edits Grynæus and Ptolemy, 199;
in English by Eden, 200, 201;
map (1540), 201, 217.
Murphy, H. C., Henry Hudson in Holland, 104;
Verrazzano, 214;
on the Pilgrims in Leyden, 287;
and Milet’s captivity, 415;
edits Danker’s Journal, 420.
Muscongus, 191.
Muscovy Company, 6, 46, 103.
Myritius, Johannes, Opusculum Geographicum, 10.
“Nachen”, ship, 181.
Nancy globe, 214.
Nantasket, 311.
Nantucket, 382.
Napier, Lord Bacon and Ralegh, 126.
Narragansett country, Connecticut’s claim, 335, 339;
settled, 336;
Massachusetts proprietors of, 338;
 townships, 361;
histories of, 376;
patent, 379.
See Rhode Island.
Narragansett Club, 377.
Narragansett Historical Register, 381.
Narragansetts, 382.
Naumkeag, 311.
See Salem.
Naunton, Sir Robert, 265.
Navigation, early books on, 206.
Navigation Act, 150, 386, 387, 400, 415, 544.
Nead, B. M., 510.
Neal, Daniel, History of the Puritans, 250;
History of New England, 345;
its map, 345.
Neale, Walter, 327, 328;
autog., 363.
Needle, variation of, 9, 23, 41.
Nehantic country, 371.
Neill, E. D., his Virginia and Virginiola, 154;
Notes on the Virginia Colonial Clergy, 157;
History of the Virginia Company of London, 158, 288, 340;
English Colonization in America, 155, 158, 288, 561;
his notes on Virginia history, 158, 160, 162, 163, 166;
on Sir Edmund Plowden, 457;
on Robert Evelyn, 459;
Francis Howgill, 505;
Light thrown by the Jesuits, etc., 554;
Terra Mariæ, 560;
Lord Baltimore and Toleration, 560;
Founders of Maryland, 560;
Maryland not a Roman Catholic Colony, 561.
Nelson, Captain, at Jamestown, 131.
Nelson, William, History of Passaic County, 456.
Nelson River, 93.
“Neptune”, ship, 142.
Nevada, 67.
Nevada River, 101.
Nevill, James, 441.
Nevill, Samuel, 454.
New Albion (Drake’s), 80;
under “Caput Draconis”, 69, 72.
New Albion (Plowden’s), 457;
bounds, 458, 463;
medal and ribbon of the Albion knights, 461, 462.
See Plowden.
New Amsterdam surrenders to the English, 389, 421;
first reports of, 414;
burghers take the oath, 414;
early views, 415.
See New York.
New Cæsaria. See Nova Cæsaria.
New England, name first given, 198;
thought to be an island, 197;
Cartography, 194, 381, 382, 383;
Dudley’s map, 303;
Paskaart, 333;
Mather’s map, 345;
Confederation (of 1643), 281, 315, 334, 338, 354;
its records, 373;
religious element in, 219;
sources of her history, 340;
relations with the Dutch, 375;
dominion extends to the Pacific, 409;
Andros seal, 410;
bounds as allowed by the French, 456;
Council for, 295;
their Briefe Relation, 296;
patent, 297;
seal, 341, 342;
Platform, 302;
records, 301, 308, 340;
partition the coast, 305;
grants, 308, 340;
 surrenders patent, 309;
authorities on, 340.
New England Almanac, 384.
New England Historic Genealogical Society, 344.
New England Historical and Genealogical Register, 344.
New England Society of New York, 293.
New England’s First Fruits, 355.
New France, 101.
New Haarlem, 390.
New Hampshire, grant of, 310;
history of, 326;
submits to Massachusetts, 327, 329;
name first used, 329, 367;
Provincial Papers, 363, 367;
sources of her history, 366;
Wheelwright deed, 366;
patents, 367;
map (1653), 367;
laws, 367;
histories of, 368;
local histories, 368;
bibliography, 368.
New Hampshire Historical Society Collections, 367.
New Haven, 310, 368;
founded, 332, 371;
united to Connecticut, 334;
fundamental articles in original Constitution, 371;
laws, 371;
Blue Laws, 371;
charter of union with Connecticut, 373;
Records, 371, 375;
histories of, 375;
maritime interests, 375.
See Connecticut.
New Haven Historical Society Papers, 375.
New Interlude, 199.
New Jersey, grants of, 392;
 boundary disputes, 406;
named, 422, 423;
Concessions, etc., 423, 425, 426, 427;
government, 423;
earliest Assembly, 425;
lords proprietors, 428;
laws, 429, 447;
quintipartite deed, 431;
under Andros’ government, 444;
attempt to run the line between East and West Jersey, 445;
Planter’s Speech, etc., 449;
sources of its history, 449;
counties and towns, 446;
churches in, 447;
education in, 447;
coinage in, 447, 448;
early tracts on, 453;
histories of, 453, 455;
Archives, 454;
map by Van der Donck, 455;
efforts to complete its archives, 455;
Chalmers papers on its history, 455;
Testimonys from the Inhabitants, 476.
See East and West Jersey.
New Jersey Historical Society, 454, 455.
New London (Connecticut), 375.
New Netherland, relations with New England, 375;
taken by the English, 385;
capture contemplated by Cromwell, 386;
bounds of, 456.
See Dutch, New York.
New Plymouth, 276.
See Plymouth.
New Scotland, 306.
New Somerset, 322, 363;
records, 363.
New Sweden, 456, 465;
surrenders to the Dutch, 422.
New York (city), 405, 407;
 view of the Strand, 417;
Stadthuys, 419, 420;
Water-gate, 420;
first named, 390;
taken by the Dutch, 397, 415, 429;
restored to the English, 398;
government, 414;
early views, 415;
maps, 417, 418;
its history, 415.
See New Amsterdam.
New York (province), described (in 1678), 400;
boundary disputes with Connecticut, 405;
sources of its history, 411;
under English rule, 385;
charter of liberties, 404;
charter of franchises, 405;
annexed to New England under Andros, 409;
histories of, 411;
literature of disputed boundaries, 414;
charters, 414;
seals, 415;
maps, 417;
descriptions, 419.
See New Netherland.
Newark (New Jersey), 425;
history of, 456.
Newbie, Mark, 441, 448.
Newce, Thomas, 144.
Newfoundland, 519.
See Avalon, Baccalaos.
Newichwaneck, 327, 328.
Newport, Captain Christopher, 128, 132, 133, 139;
his discoveries, 154.
Newport (Rhode Island), founded, 336, 338.
Newport-Historical Magazine, 381.
Newport-News, origin of the name, 154.
Nicholas, Thomas, his Pleasant History, 204, 205;
 his Peru, 204.
Nicholls, Richard, 389;
killed, 396;
autog., 388. 421.
Nichols, Philip, 83.
Nichols, Dr. William, Doctrine of the Church of England, 248.
Nicholson, Francis, 444.
Nicholson, Joseph, autog., 314.
Niles, T. M., 376
Noble, George, 457.
Noddle’s Island, 311.
Nombre de Dios, 65.
Nonconformists, 219, 223.
See Dissenters, Separatists.
Norman, Robert, Newe Attractive, 207, 208;
Safeguard of Saylers, 207.
Norris, J. S., 555; Early Friends in Maryland, 505.
North, J. W., History of Augusta, 365.
North Carolina, Indians of, 109;
map of, by John White, 124.
Northeast Passage, 6, 30.
“North Star”, ship, 90.
Northwest explorations, 85;
Passage, 203.
See Arctic.
Northwest Territory, Virginia’s claims to, 153.
Norton, Francis, 328.
Norton, John, Discussion of the Suffering of Christ, 357;
autog., 358;
Heart of New England Rent, 358.
Norton, Literary Gazette, 205.
Norumbega, 101, 188;
its English explorers, 169;
bounds, 169;
 meaning of the name, 184;
authorities, 184;
varieties of the name, 195, 214.
See Arembec, Maine
Norwich (Connecticut), 375.
Norwood, Colonel Henry, 148.
Norwood, Voyage to Virginia, 157.
Notley, Thomas, 547.
Nova Albion, 42.
See New Albion.
Nova Britannia (Virginia), 155, 156, 199.
Nova Cæsaria, 422.
See New Jersey.
Nova Francia. See New France.
Nova Scotia, 299.
Oakwood Press, 500.
O’Callaghan, E. B., on New York history, 414;
New Netherland, 415;
edits Wooley’s Journal, 420;
his Catalogue, passim.
Ocracoke Inlet, 111.
Ogden, John, 429.
Ogilby, John, America, 167, 184, 360, 416;
map of New York, 417;
map of New England, 381.
Oiseaux, Isle des, 213.
Olaus Magnus, 101.
Old Colony Club, 293.
Old Colony Historical Society, 291, 344.
“Old Dominion”, name of, 153.
Oldham, John, 303.
Oldmixon, John, British Empire in America, 345, 499, 502.
Oldys, William, Life of Bacon, 121;
British Librarian, 205.
Olive, Thomas, 441.
Onderdonk, Henry, Jr., Annals of Hempstead, 505.
Opecancanough, 131.
Orcutt and Beadsley, History of Derby, 375.
Oregon coast, 68.
Orinoco River, 117;
valley, map, 124.
Orleans, Isle of, 213.
Ortelius’s map in Hakluyt, 205;
Theatrum orbis terrarum, 34.
Oswego, 411.
Otten’s map of New York, 417.
Oviedo, Historia de las Indias, 49.
Oxford Tract, 156.
Oxford Voyages, 79.
Pacific, passages to the, 183, 459;
called Mare del Sur, 203.
See South Sea.
Pack, Roger, 457.
Paget, John, Inquiry, etc., 506.
Paine, John, autog., 338.
Palfrey, John G., his interest in Pilgrim history, 284;
History of New England, 293, 344, 375, 376.
Palmer, W. P., 161.
Palmer’s Island, 522, 528.
Pamunkey Indians, 131.
Paper manufacture in Pennsylvania, 493.
Parias, 201, 215.
Parmenius, 171, 187.
Partridge, Ralph, 280.
Paschall, Thomas, 499.
“Pasha”, ship, 65.
Passao, island, 79.
Passe, Simon, 212.
Patterson, James W., 210.
Pastorius, F. D., 491, 515;
Beschreibung, etc., 502.
“Patience”, ship, 136.
Patowomekes, 135.
Patuxet, 273.
Pavonia, 422.
Payne, Elizabethan Seamen, 78, 187.
Peabody, George, 557, 562.
Pearls sought for on the New England coast, 181.
Pearson, Peter, 358;
autog., 314.
Pease, J. C., 376.
Peckard, Peter, Memoir of Nicholas Ferrar, 158.
Peckham, Sir George, 39, 196;
his True Report, 187, 205.
Peirce, E. W., Indian History, etc., 290;
Civil Lists, etc., 293.
Peirce, James, Vindication of the Dissenters, 248.
Peirce, John, 269, 275, 299, 301, 341.
Peirce, William, Almanac, 350.
Pejepscot patent, 324.
Pelham, Peter, 345.
“Pelican”, Drake’s ship, 65;
broken up, 73.
Pemaquid, 190, 191, 193, 365, 382, 400, 407;
Popham at, 176;
map, 177;
settled, 321;
Papers, 365;
books on, 365;
purchased by Duke of York, 325, 388;
 grant of, 399.
See Maine.
Pembroke, Earl of, 64, 86.
Pemisapan, 112.
Penhallow, Indian Wars, 349.
Penington, John, on New Albion, 461.
Penn, Granville, Sir William Penn, 506.
Penn, Hannah, 514.
Penn, Richard, 514.
Penn, William, intervenes in New Jersey disputes, 430, 432;
purchases Carteret’s interest in Jersey, 435;
his Letter (printed in 1683), 498, 499;
Further Account, 500;
Sir W. Popple’s Letter to Penn, 502;
alleged plot to capture him, 502;
Brief Account, etc., of the Quakers, 496, 503;
Primitive Christianity Revived, 503;
his Works, 505;
lives of, 505, 506;
connection with Algernon or Henry Sidney, 506;
Papers, 506, 507;
Apology, 506;
correspondence with Logan, 506;
his family, 507;
travels in Holland, 507;
deeds, grants, letters, etc., 507;
his career, 473;
portraits, 474, 475;
autog., 474, 484;
his burial-place, 475;
No Cross, no Crown, 475;
Great Case of Liberty of Conscience, 475;
interest in West Jersey, 476;
petitions for land east of the Delaware, 476;
charter granted, 477
Some Account, etc., 478, 479, 495, 496;
arrives in America, 480, 482;
Letitia Cottage, 483;
at Shackamaxon, 490, 513;