Test Bank For Accounting Information Systems 2Nd Edition Richardson Chang Smith 1260153150 9781260153156 Full Chapter PDF
Test Bank For Accounting Information Systems 2Nd Edition Richardson Chang Smith 1260153150 9781260153156 Full Chapter PDF
Test Bank For Accounting Information Systems 2Nd Edition Richardson Chang Smith 1260153150 9781260153156 Full Chapter PDF
Solution Manual:
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3. Business value includes all those items, events and interactions that determine the financial health and
well-being of the firm.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-04 Describe how business processes affect the firm’s value chain.
Topic: The Value Chain and Accounting Information Systems
4. The Certified Information Technology Professional (CITP) is a professional designation for those with a
broad range of technology knowledge and does not require a CPA.
Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-03 Distinguish the roles of accountants in providing information and explain certifications related to accounting information
systems
Topic: Role of Accountants in Accounting Information Systems
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
5. The Certified Information Systems Auditor (CISA) is a professional designation generally sought by
those performing IT audits.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-03 Distinguish the roles of accountants in providing information and explain certifications related to accounting information
systems
Topic: Role of Accountants in Accounting Information Systems
6. Information is defined as being data organized in a meaningful way that is useful to the user.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-02 Distinguish between data, information and an information system.
Topic: Data versus Information
7. Data is defined as being information organized in a meaningful way that is useful to the user.
Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-02 Distinguish between data, information and an information system.
Topic: Data versus Information
8. A systems analyst analyzes a business problem that might be addressed by an information system and
recommends software or systems to address that problem.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-04 Describe how business processes affect the firm’s value chain.
Topic: The Value Chain and Accounting Information Systems
9. A value chain is defined as the flow of materials, information, payments, and services from customer
to supplier.
Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-04 Describe how business processes affect the firm’s value chain.
Topic: The Value Chain and Accounting Information Systems
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
10. Relevant information is that information that is free from bias and error.
Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-01 Define an accounting information system and explain characteristics of useful information.
Topic: Definition of Accounting Information Systems, Attributes of Useful Information
11. The characteristics of relevant information include predictive value, feedback value and timeliness.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-01 Define an accounting information system and explain characteristics of useful information.
Topic: Definition of Accounting Information Systems, Attributes of Useful Information
12. The characteristics of reliable information are that the information is verifiable, without bias
and timely.
Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-01 Define an accounting information system and explain characteristics of useful information.
Topic: Definition of Accounting Information Systems, Attributes of Useful Information
13. Information overload is defined as the difficulty a person faces in understanding a problem and making
a decision as a consequence of too much information.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-02 Distinguish between data, information and an information system.
Topic: Definition of Accounting Information Systems, Attributes of Useful Information
14. The main financial benefit of Customer Relationship Management practices reduces the cost of
goods sold.
Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-08 Assess the impact of AIS on firm profitability and stock prices.
Topic: AIS, Firm Profitability, and Stock Prices
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
15. An efficient Enterprise System can significantly lower the cost of support processes included in sales,
general, and administrative expenses.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-08 Assess the impact of AIS on firm profitability and stock prices.
Topic: AIS, Firm Profitability, and Stock Prices
16. An accounting information system (AIS) is defined as being an information system that records,
processes and reports on transactions to provide financial and nonfinancial information for
decision making and control.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-01 Define an accounting information system and explain characteristics of useful information.
Topic: Definition of Accounting Information Systems
17. An enterprise system is a centralized database that collects data from throughout the firm. This
includes data from orders, customers, sales, inventory and employees.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-06 Describe how AIS assists the firm’s internal business processes.
Topic: AIS and Internal Business Processes
18. Outbound logistics are the activities associated with receiving and storing raw materials and other
partially completed materials, and distributing those materials to manufacturing when and where they
are needed.
Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-04 Describe how business processes affect the firm’s value chain.
Topic: The Value Chain and Accounting Information Systems
19. Service Activities as defined in the value chain are those activities that provide the support of customers
after the products and services are sold to them (e.g. warranty repairs, parts, instruction manuals, etc.).
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-04 Describe how business processes affect the firm’s value chain.
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Topic: The Value Chain and Accounting Information Systems
20. A well-designed and well-functioning AIS can be expected to create value by providing relevant
information helpful to management to increase revenues and reduce expenses.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-08 Assess the impact of AIS on firm profitability and stock prices.
Topic: AIS, Firm Profitability, and Stock Prices
21. Production of a 1040 tax form from the AIS to be delivered to the Internal Revenue Service is an
example of discretionary information.
Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-02 Distinguish between data, information and an information system.
Topic: Data versus Information
22. An enterprise system is primarily used to manage and nurture a firm’s interactions with its current and
potential clients.
Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-06 Describe how AIS assists the firm’s internal business processes.
Topic: AIS and Internal Business Processes
23. The Sarbanes-Oxley Act of 2002 is a federal law in the United States that set new and enhanced
standards for all U.S. public companies, their management and public accounting firms.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-03 Distinguish the roles of accountants in providing information and explain certifications related to accounting information
systems
Topic: Role of Accountants in Accounting Information Systems
24. CRM software often includes the use of database marketing tools to learn more about the customers
and to develop strong firm-to-customer relationships.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Difficulty: 1 Easy
Learning Objective: 01-07 Assess how AIS facilitates the firm’s external business processes.
Topic: AIS and External Business Processes
25. The Certified Information Technology Professional is the position created by the AICPA to recognize
CPAs who have the ability to provide skilled professional services on Information Technology.
Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-03 Distinguish the roles of accountants in providing information and explain certifications related to accounting information
systems.
Topic: Data versus Information
28. Which of the following are considered to be mandatory information required by a regulatory body?
a. Financial reports for the Securities and Exchange Commission
b. The amount of taxes saved by a merger
c. The total dollar value of fireworks that are sold on July 4
d. The cost to build an all-new Starbucks restaurant in Abu Dhabi
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-02 Distinguish between data, information and an information system.
Topic: Data versus Information
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
29. The correct order of effects in the value chain are:
a. Inbound Logistics Operations Service
30. Which designation would be most appropriate for those professionals possessing IT audit, control
and security skills?
a. Certified Internal Auditor (CIA)
b. Certified Public Accountant (CPA)
c. Certified Information Technology Professional (CITP)
d. Certified Information Systems Auditors (CISA)
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-03 Distinguish the roles of accountants in providing information and explain certifications related to accounting information
systems.
Topic: Role of Accountants in Accounting Information Systems
31. Which designation is for CPAs with a broad range of technology knowledge and experience?
a. Certified Internal Auditor (CIA)
b. Certified Public Accountant (CPA)
c. Certified Information Technology Professional (CITP)
d. Certified Information Systems Auditors (CISA)
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-03 Distinguish the roles of accountants in providing information and explain certifications related to accounting information
systems.
Topic: Role of Accountants in Accounting Information Systems
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
a. Current customers.
b. Prospective customers.
c. Availability of inventory.
d. Current suppliers.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-07 Assess how AIS facilitates the firm’s external business processes.
Topic: AIS and External Business Processes
34. The income statement line item most likely affected by an AIS investment in enterprise
systems would be:
a. Revenues.
b. Cost of Goods Sold.
c. Selling, General and Administrative Expenses.
d. Unearned Revenue.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-08 Assess the impact of AIS on firm profitability and stock prices.
Topic: AIS, Firm Profitability, and Stock Prices
35. The income statement line item most likely affected by an AIS investment in supply chain that
would interface with suppliers would be:
a. Revenues.
b. Cost of Goods Sold.
c. Selling, General and Administrative Expenses.
d. Research and Development Expenses.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-08 Assess the impact of AIS on firm profitability and stock prices.
Topic: AIS, Firm Profitability, and Stock Prices
36. The IT strategic roles of AIS investments are classified as:
a. Automate, Informate, Transform.
b. Value creation, Value Destruction, Value Neutral.
c. Digitize, Report, Transform.
d. Automate, Digitize, Transport.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-08 Assess the impact of AIS on firm profitability and stock prices.
Topic: AIS, Firm Profitability, and Stock Prices
37. According to a recent study, the transform IT strategic role is defined as systems that:
a. Replacehuman labor in automating business processes.
b. Provide information about business activities to all employees.
c. Provide information about business activities to senior management.
d. Fundamentally redefine business processes and relationships.
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-08 Assess the impact of AIS on firm profitability and stock prices.
Topic: AIS, Firm Profitability, and Stock Prices
38. According to a recent study, the informate-up IT strategic role is defined as systems that:
a. Replacehuman labor in automating business processes.
b. Provideinformation about business activities to all employees.
c. Provide information about business activities to senior management.
d. Fundamentally redefine business processes and relationships.
39. The income statement account most likely affected by an AIS investment in customer
relationship management (CRM) would be:
a. Revenues.
b. Cost of Goods Sold.
c. Selling, General and Administrative Expenses.
d. Unearned Revenue.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-08 Assess the impact of AIS on firm profitability and stock prices.
Topic: AIS, Firm Profitability, and Stock Prices
40. Many hospitals and doctor’s offices are beginning to digitize the medical records of their patients. This
is an example of the strategic role.
a. Automate
b. Informate – up
c. Transform
d. Informate – down
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-08 Assess the impact of AIS on firm profitability and stock prices.
Topic: AIS, Firm Profitability, and Stock Prices
41. EBay uses information technology to sell goods on the internet. This would be an example of the
strategic role.
a. Automate
b. Informate – up
c. Transform
d. Informate – down
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-08 Assess the impact of AIS on firm profitability and stock prices.
Topic: AIS, Firm Profitability, and Stock Prices
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-04 Describe how business processes affect the firm’s value chain.
Topic: The Value Chain and Accounting Information Systems
46. The role of accountants in accounting information systems include all except:
a. User.
b. Manager.
c. Operator.
d. Evaluator.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-03 Distinguish the roles of accountants in providing information and explain certifications related to accounting information
systems.
Topic: Role of Accountants in Accounting Information Systems
47. A simple information system includes all but the following elements except:
a. Processing.
b. Storage.
c. Input.
d. Reporting.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-02 Distinguish between data, information and an information system.
Topic: Data versus Information
48. Activity-based costing is an example of:
a. Information overload.
b. Mandatory information.
c. Discretionary information.
d. Enterprise System.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-02 Distinguish between data, information and an information system.
Topic: Data versus Information
49. An example of an AIS that primarily addresses internal business processes includes:
a. Supply chain software.
b. Customer relationship management software.
c. B2B transaction software.
d. Enterprise systems.
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Topic: AIS and Internal
Business Processes
50. Bob’s manager complains that Bob suffers from “Analysis Paralysis;” that is, he spends too much time
reviewing endless reports and is reluctant to make decisions. Bob most likely suffers from _.
e. Data gridlock.
f. Discretionary information.
g. Information overload.
h. Data redundancy.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Apply
Difficulty: 2 Medium
Learning Objective: 01-02Distinguish among data, information, and an information system.
Topic: Data versus Information
51. Which of the following systems would a company be most likely to employ for the primary purpose
of generating additional sales revenue?
a. MDBMS.
b. CRM.
c. SCM.
d. OCR.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 01-07Assess how AIS facilitates the firm’s external business processes.
Topic: AIS and External Business Processes
52. The primary transformation of data into information takes place in which of the following activities?
a. Input.
b. Storage.
c. Processing.
d. Output.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Apply
Difficulty: 2 Medium
Learning Objective: 01-02Distinguish among data, information, and an information system.
Topic: Data versus Information
53. Discretionary information is most likely to be used in which of the following activities?
a. Preparing required Environmental Protection Agency emissions reports.
b. Filing a 10-K with the SEC.
c. Management decision-making.
d. Payroll tax reporting.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Apply
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Difficulty: 2 Medium
Learning Objective: 01-02Distinguish among data, information, and an information system.
Topic: Data versus Information
54. Which of the following is not a primary activity in the Value Chain?
a. Outbound Logistics.
b. Marketing.
c. Inbound Logistics.
d. Information Technology.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Apply
Difficulty: 2 Medium
Learning Objective: 01-04Describe how business processes affect the firm’s value chain.
Topic: The Value Chain and Accounting Information Systems
55. One of the most important ways that ERPs benefit organizations and their business processes is:
a. Current information is made available to all users involved in the activities and
decisions associated with a company’s business processes.
b. Information is stored in many specialized, distributed databases that each serve separate
business processes.
c. Reducing the amount of time to complete business processes by eliminating all controls
associated with the processes.
d. Preventing external business partners from accessing the organization’s data.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Apply
Difficulty: 2 Medium
Learning Objective: 01-06Describe how AIS assists the firm’s internal business processes.
Topic: AIS and Internal Business Processes
56. One common way of measuring the effectiveness of the Supply Chain is through the fill rate. Which
of the following best describes the fill rate?
a. The percentage, in monetary value, of a supplier’s order w hic h i s ac tual ly deli ver ed t o
the organization.
b. The number of items per hour that receiving employees can move from the receiving dock to
the warehouse.
c. The rate at which the stock in warehouse storage bins increases.
d. The average amount of time it takes for the organization to fulfill customers’ orders.
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Apply
Difficulty: 2 Medium
Learning Objective: 01-07Assess how AIS facilitates the firm’s external business processes.
Topic: AIS and External Business Processes
57. Investors reward companies most that announce IT initiatives with which type of strategic role?
a. Automate.
b. Informate – up.
c. Transform.
d. Informate – down.
AACSB: Reflective Thinking
AICPA BB: Industry
© 2018 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner.
This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Another random document with
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but the claims of that revelation, for proclaiming which he was now a
prisoner. So admirably did he conduct his whole plea, both for
himself and the cause of Christ, that in spite of the sneer of Festus,
Agrippa paid him the very highest compliment in his power, and
pronounced him to be utterly guiltless of the charges. No part of this
plea and its attendant discussions, needs to be recapitulated; but a
single characteristic of Paul, which is most strikingly evinced,
deserves especial notice. This is his profound regard for all the
established forms of polite address. He is not satisfied with a mere
respectful behavior towards his judges, but even distinguishes
himself by a minute observance of all the customary phrases of
politeness; nor does he suffer his courtly manner to be disturbed,
even by the abrupt remark of Festus, accusing him of frenzy. In his
reply, he styles his accuser “Most noble;” and yet every reader of
Jewish history knows, and Paul knew, that this Festus, to whom he
gave this honorable title, was one of the very wicked men of those
wicked times. The instance shows then, that those who, from
religious scruples, refuse to give the titles of established respect to
those who are elevated in station, and reject all forms of genteel
address, on the same ground, have certainly constructed their
system of practical religion on a model wholly different from that by
which the apostle’s demeanor was guided; and the whole impression
made on a common reader, by Luke’s clear statement of Paul’s
behavior before the most dignified and splendid audience that he
ever addressed, must be, that he was complete in all the forms and
observances of polite intercourse; and he must be considered, both
according to the high standard of his refined and dignified hearers,
and also by the universal standard of the refined of all ages,――not
only a finished, eloquent orator, but a person of polished manners,
delicate tact, ready compliment, and graceful, courtly address:――in
short, a perfect gentleman.
voyage to rome.
“Undergirding the ship.’ verse 17. We learn from various passages in the Greek and
Roman writers, that the ancients had recourse to this expedient, in order to save the ship
from imminent danger; and this method has been used in modern times. The process of
undergirding a ship is thus performed:――a stout cable is slipped under the vessel at the
prow, which can be conducted to any part of the ship’s keel, and then fasten the two ends
on the deck, to keep the planks from starting. An instance of this kind is mentioned in ‘Lord
Anson’s Voyage round the World.’ Speaking of a Spanish man-of-war in a storm, the writer
says, ‘They were obliged to throw overboard all their upper-deck guns, and take six turns of
the cable round the ship, to prevent her opening.’ (p. 24, 4to. edition.) Bp. Pearce and Dr.
Clarke, on Acts xxvii. 17. Two instances of undergirding the ship are noticed in the
‘Chevalier de Johnstone’s Memoirs of the Rebellion in 1745‒6, London, 1822, 8vo. pp. 421,
454.” (Williams’s notes on Pearson, p. 85.)
They now found that they had struck on the island of Melita, (now
Malta,) which lies just south of Sicily, in the direct track in which the
eastern gale must have blown them. The uncivilized inhabitants of
this desolate spot received the shipwrecked voyagers with the
kindest attention, and very considerately kindled a fire, to warm and
dry them, after their long soaking in cold water. The dripping apostle
took hold with the rest to make the fire blaze up, and gathered a
bundle of dry sticks, for the purpose; but with them he unconsciously
gathered a viper, which was sheltering itself among them from the
cold, and roused by the heat of the fire, now crept out upon his hand.
He, of course, as any other man would, gave a jerk, and shook it off,
as soon as he saw it,――a very natural occurrence; but the
superstitious barbarians thought this a perfect miracle, as they had
before foolishly considered it a token of divine wrath; and having
looked on him as an object of horror, and a wicked criminal, they
now, with equal sense, adored him as a God.
After three days, Paul invited to his lodgings the chief men of the
Jewish faith, in Rome, and made known to them the circumstances
under which he had been sent thither, and his present relations to
the heads of their religion in Jerusalem. In reply, they merely stated
that they had received no formal communications respecting him,
from Jerusalem, nor had those of their brethren who had arrived
from Judea spoken ill of him. They expressed also a great desire to
hear from him the peculiar doctrine, for entertaining which he had
been thus denounced, of which they professed to know nothing, but
that there was a universal prejudice against it. A day was accordingly
appointed for a full conference on these very important
subjects,――and at the set time, Paul, with no small willingness,
discoursed at great length on his views of the accomplishment of all
the ancient prophecies respecting the Messiah, in the life and death
of Jesus of Nazareth. His hearers were very much divided in opinion
about these points, after his discourse was over,――some believing
and some disbelieving. Leaving them to meditate on what he had
said, Paul dismissed them with a warning quotation from Isaiah,
against their prejudices, and sternly reminded them, that though they
did reject the truth, the waiting Gentiles were prepared to embrace it,
and should receive the word of God immediately. They then left him,
and made his words a subject of much discussion among
themselves; but the results are unrecorded. Paul having hired a
house in Rome, made that city the scene of his active labors for two
whole years, receiving all that called to inquire into religious truth,
and proclaiming the doctrines of Christianity with the most
unhesitating boldness and freedom; and no man in Rome could
molest him in making known his belief to as many as chose to hear
him; for it was not till many years after, that the Christians were
denounced and persecuted by Nero.
With these facts the noble narrative of Luke ceases entirely, and
henceforth no means are left of ascertaining the events of Paul’s life,
except in those incidental allusions which his subsequent writings
make to his circumstances. Those epistles which are certainly known
and universally agreed to have been written from Rome during this
imprisonment, are those to the Philippians, the Ephesians, the
Colossians, and to Philemon. There are passages in all these which
imply that he was then near the close of his imprisonment, for he
speaks with great confidence of being able to visit them shortly, and
very particularly requests preparation to be made for his
accommodation on his arrival.
That this was written after the others that were sent from Rome by
Paul during this imprisonment, is proved by several circumstances.
Luke was certainly with him when he wrote to the Colossians and to
Philemon; but no mention whatever is made of him in the epistle to
the Philippians, who would, nevertheless, feel as much interest in
him as in Timothy or any companion of Paul; because he had
resided in Philippi many years, and must have had many
acquaintances there, who would expect some account of him, and
some salutation from him. Paul, moreover, says, that he trusts to
send Timothy shortly to them, because he has no man with him who
is like minded, or who will care for their state;――a remark which, if
Luke had been with him, he could not have made with any justice to
that faithful and diligent associate, who was himself a personal
acquaintance of the Philippians. There were some circumstances
connected with the situation of Paul, as referred to in this epistle,
which seem to imply a different date from those epistles just
mentioned. His condition seems improved in many respects,
although before not uncomfortable, and his expectations of release
still more confident, though before so strong. He speaks also of a
new and remarkable field in which his preaching had been
successful, and that is, the palace of the imperial Caesar himself,
among whose household attendants were many now numbered
among the saints who sent salutations to Philippi. The terms in which
he mentions his approaching release, are still more remarkable than
those in the former epistles. He says――“Having this confidence, I
know that I shall abide and continue with you all,” &c. “that your
rejoicing may be more abundant, by my coming to you again.” “I trust
in the Lord that I shall myself also come shortly.”
return to rome.
The most striking passage in this epistle also refers with great
distinctness to his expectation of being very speedily removed from
apostolic labors to an eternal apostolic reward. “I am now ready to
be offered, and the time of my departure is at hand. I have fought the
good fight; I have finished my course; I have kept the faith:
henceforth, there is laid up for me a crown of life, which the Lord, the
righteous judge, shall give me at that day.” All these expressions are
utterly at variance with those hopes of release and of the speedy
renewal of his labors in an eastern field; and show very plainly that
all the tasks to which he once looked forward were now completed,
and that he could hope for no deliverance, but that which should call
him from chains and toils to an eternal crown.
his death.
Of the various fictions which the monkish story-tellers have invented to gratify the
curiosity which Christian readers feel about other particulars of the apostle’s character, the
following is an amusing specimen. “Paul, if we may believe Nicephorus, was of a low and
small stature, somewhat stooping; his complexion fair; his countenance grave; his head
small; his eyes sparkling; his nose high and bending; and his hair thick and dark, but mixed
with gray. His constitution was weak, and often subject to distempers; but his mind was
strong, and endued with a solid judgment, quick invention, and prompt memory, which were
all improved by art, and the advantages of a liberal education. Besides the epistles which
are owned to be genuine, several other writings are falsely ascribed to him: as an epistle to
the Laodiceans, a third to the Thessalonians, a third to the Corinthians, a second to the
Ephesians, his letter to Seneca, his Acts, his Revelation, his voyage to Thecla, and his
Sermons.” (Cave’s Lives of the Apostles.)
But the honors and saintship of Paul are recorded, not in the
vague and misty traces of bloody martyr-death, but in the far more
glorious achievements of a heroic life. In these, are contained the
essence of his greatness; to these, all the Gentile world owes its
salvation; and on these, the modern historian, following the model of
the sacred writers, dwells with far more minuteness and particularity,
than on a dull mass of uncertain tradition.
JOSEPH BARNABAS.
Of this apostle, so few circumstances are known, that are not
inseparably connected with the life of Paul, in which they have been
already recorded, that only a very brief space can be occupied with
the events of his distinct life. The first passage in which he is
mentioned, is that in the fourth chapter of Acts, where he is specified
as having distinguished himself among those who sold their lands,
for the sake of appropriating the avails to the support of the Christian
community. Introduced to the notice of the reader under these most
honorable circumstances, he is there described as of the tribe of
Levi, and yet a resident in the island of Cyprus, where he seems to
have held the land which he sacrificed to the purposes of religious
charity. This island was for a long time, before and after that period,
inhabited by great numbers of wealthy Jews, and there was hardly
any part of the world, where they were so powerful and so favored,
as in Cyprus; so that even the sacred order of the Levites might well
find inducements to leave that consecrated soil to which they were
more especially attached by the peculiar ordinances of the Mosaic
institutions, and seek on this beautiful and fertile island, a new home,
and a new seat for the faith of their fathers. The occasion on which
Joseph (for that was his original name) left Cyprus to visit Jerusalem,
is not known; nor can it even be determined whether he was ever
himself a personal hearer of Jesus. He may very possibly have been
one of the foreign Jews present at the Pentecost, and may there
have been first converted to the Christian faith. On his distinguishing
himself among his new brethren, both by good words and generous
deeds, he was honored by the apostles with the name of Barnabas,
which is interpreted in Greek by words that may mean either “son of
consolation,” or “son of exhortation.” The former sense, of course,
would aptly refer to his generosity in comforting the poor apostolic
community, by his pecuniary contributions, as just before mentioned;
and this has induced many to prefer that meaning; but the majority of
critical translators and commentators have been led, on a careful
investigation both of the original Hebrew word and of the Greek
translation of it, to prefer the meaning of “son of exhortation” or
“instruction,” a meaning which certainly well accords with the
subsequent distinction attained by him in his apostolic labors. Both
senses may, however, have been referred to, with an intentional
equivoque.
“Acts, chapter iv. verse 37. ὑπάρχοντος αὐτῳ ἀγροῦ He could not have sold that which was
his paternal inheritance as a Levite; but this might perhaps be some legacy, or purchase of
land in Judea, to which he might have a title till the next jubilee, or perhaps some land in
Cyprus. (Doddridge.) That it was lawful for the Levites to buy land, we learn from the
example of Jeremiah himself, who was of the tribe of Levi. See Jeremiah xxxii. 17. It is
observed by Bp. Pearce, that those commentators who contend that this land must have
belonged to his wife, because, according to the law mentioned in Numbers xviii. 20, 23 and
24, a Levite could have no inheritance in Israel, seem to have mistaken the sense of that
law, ‘which,’ says he, ‘means only that the Levites, as a tribe, were not to have a share in
the division of Canaan among the other tribes. This did not hinder any Levite from
possessing lands in Judea, either by purchase or by gift, as well as in right of his wife.
Josephus was a Levite, and a priest too; and yet in his Life, chapter 76, he speaks of lands
which he had lying about Jerusalem, and in exchange of which, Vespasian gave him others,
for his greater benefit and advantage. After all, I see no reason why we may not suppose
that this land, which Barnabas had and sold, was not land in Judea; and if so, the words of
the law, “no inheritance in Israel,” did not, however understood, affect their case. His land
might have been in his own country, Cyprus, an island of no great distance from Judea; and
he might have sold it at Jerusalem to some purchaser there; perhaps to one of his own
countrymen.’” (Bloomfield’s Annotations, Vol. IV. pp. 147, 148.)