Managerial Accounting for Managers 4th Edition Noreen Solutions Manual

Managerial Accounting for Managers

4th Edition Noreen Solutions Manual
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Managerial Accounting for Managers 4th Edition Noreen Solutions Manual

Chapter 1
Managerial Accounting: An Overview

Solutions to Questions

1-1 Financial accounting is concerned with 1-3 The quantitative analysis would focus on
reporting financial information to external determining the potential cost savings from
parties, such as stockholders, creditors, and buying the part rather than making it. The
regulators. Managerial accounting is concerned qualitative analysis would focus on broader
with providing information to managers for use issues such as strategy, risks, and corporate
within the organization. Financial accounting social responsibility. For example, if the part is
emphasizes the financial consequences of past critical to the organization’s strategy, it may
transactions, objectivity and verifiability, continue making the part regardless of any
precision, and companywide performance, potential cost savings from outsourcing. If the
whereas managerial accounting emphasizes overseas supplier might create quality control
decisions affecting the future, relevance, problems that could threaten the end
timeliness, and segment performance. Financial consumers’ welfare, then the risks of
accounting is mandatory for external reports and outsourcing may swamp any cost savings.
it needs to comply with rules, such as generally Finally, from a social responsibility standpoint, a
accepted accounting principles (GAAP) and company may decide against outsourcing if it
international financial reporting standards would result in layoffs at its domestic
(IFRS), whereas managerial accounting is not manufacturing facility.
mandatory and it does not need to comply with
externally imposed rules. 1-4 Companies prepare budgets to translate
plans into formal quantitative terms. Budgets
1-2 Five examples of planning activities are used for various purposes, such as forcing
include (1) estimating the advertising revenues managers to plan ahead, allocating resources
for a future period, (2) estimating the total across departments, coordinating activities
expenses for a future period, including the across departments, establishing goals that
salaries of all actors, news reporters, and motivate people, and evaluating and rewarding
sportscasters, (3) planning how many new employees. These various purposes often
television shows to introduce to the market, (4) conflict with one another, which makes
planning each television show’s designated budgeting one of management’s most
broadcast time slot, and (5) planning the challenging activities.
network’s advertising activities and
expenditures. 1-5 Managerial accounting is relevant to all
Five examples of controlling activities business students because all managers engage
include (1) comparing the actual number of in planning, controlling, and decision making
viewers for each show to its viewership activities. If managers wish to influence co-
projections, (2) comparing the actual costs of workers across the organization, they must be
producing a made-for-television movie to its able to speak in financial terms to justify their
budget, (3) comparing the revenues earned proposed courses of action.
from broadcasting a sporting event to the costs
incurred to broadcast that event, (4) comparing 1-6 The Institute of Management
the actual costs of running a production studio Accountants estimates that 80% of accountants
to the budget, and (5) comparing the actual cost work in non-public accounting environments.
of providing global, on-location news coverage Accountants that work in corporate, non-profit,
to the budget. and governmental organizations are expected to

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Solutions Manual, Chapter 1 1

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use their planning, controlling, and decision- Steel manufacturers face major risks
making skills to help improve performance. related to employee safety, so they create and
monitor control measures related to
1-7 Deere & Company is an example of a occupational safety compliance and
company that competes in terms of product performance.
leadership. The company’s slogan “nothing runs Restaurants face the risk that an
like a Deere” emphasizes its product leadership economic downturn will reduce customer traffic
customer value proposition. and lower sales. They reduce this risk by
Amazon.com competes in terms of choosing to create menus during economic
operational excellence. The company focuses on downturns that offer more low-priced entrees.
delivering products faster, more conveniently,
and at a lower price than competitors. 1-11 Barnes & Noble could segment its
Charles Schwab competes in terms of companywide performance by individual store,
customer intimacy. It focuses on building by sales channel (i.e., bricks-and-mortar versus
personal relationships with clients so that it can on-line), and by product line (e.g. non-fiction
tailor investment strategies to individual needs. books, fiction books, music CDs, toys, etc.).
Procter & Gamble could segment its
1-8 Planning, controlling, and decision performance by product category (e.g., beauty
making must be performed within the context of and grooming, household care, and health and
a company’s strategy. For example, if a company well-being), product line (e.g., Crest, Tide, and
that competes as a product leader plans to grow Bounty), and stock keeping units (e.g., Crest
too quickly, it may diminish quality and threaten Cavity Protection toothpaste, Crest Extra
the company’s customer value proposition. A Whitening toothpaste, and Crest Sensitivity
company that competes in terms of operational toothpaste).
excellence would select control measures that
focus on time-based performance, convenience, 1-12 Timberland publishes quarterly
and cost. A company that competes in terms of corporate social responsibility (CSR) metrics (see
customer intimacy may decide against www.earthkeeper.com/CSR/csrdownloads. Three
outsourcing employee training to cut costs of those metrics include metric tons of carbon
because it might diminish the quality of emissions, the percentage of total cotton
customer service. sourced that is organic, and renewable energy
use as a percent of total energy usage.
1-9 This answer is based on Nike, which has Timberland’s corporate slogan of “doing
suppliers in over 40 countries. One risk that Nike well by doing good” suggests that the company
faces is that its suppliers will fail to manage their publishes CSR reports because it believes that
employees in a socially responsible manner. Nike its financial success (i.e., doing well) is positively
conducts Management Audit Verifications at its influenced by its social and environmental
overseas plants to minimize this risk. performance (i.e., doing good).
Nike faces the risk that unsatisfactory
environmental performance will diminish its 1-13 Companies that use lean production
brand image. The company is investing only make units in response to customer orders.
substantial resources to develop products that They produce units just in time to satisfy
minimize adverse impacts on the environment. customer demand, which results in minimal
Nike faces the risk that customers will inventories.
not like its new products. The company uses
focus group research to proactively assess the 1-14 Organizations are managed by people
customers’ reaction to its new products. that have their own personal interests,
insecurities, beliefs, and data-supported
1-10 Airlines face the risk that large spikes in conclusions that ensure unanimous support for a
fuel prices will lower their profitability. given course of action is the exception rather
Therefore, they may reduce this risk by than the rule. Therefore, managers must
spending money on hedging contracts that possess strong leadership skills if they wish to
enable them to lock-in future fuel prices that will channel their co-workers’ efforts towards
not change even if the market price increases. achieving organizational goals.
© The McGraw-Hill Companies, Inc., 2017
2 Managerial Accounting for Managers, 4th Edition
1-15 Ethical behavior is the lubricant that
keeps the economy running. Without that
lubricant, the economy would operate much less
efficiently—less would be available to
consumers, quality would be lower, and prices
would be higher.

© The McGraw-Hill Companies, Inc., 2017. All rights reserved.

Solutions Manual, Chapter 1 3
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 For the peace that is from above....
For the peace of the whole world....
For this holy temple, and for them that with faith....
That this oil may be blessed by the might, and operation, and
descent of the Holy Ghost, let us pray to the Lord.
For the servant of God, name, and for his visitation by God, and
for the coming upon him of the grace of the Holy Ghost, let us pray
to the Lord.
For his deliverance and ours from every affliction, passion, and
want.
Help us, save us, have mercy on us, and keep us, O God....
Commemorating our most holy, most pure....
Then the first of the priests saith the prayer of oil over the cruet.
Note. Be it known that in the great church they pour wine instead
of water into the cruet of prayer-unction.
Let us pray to the Lord.
Lord, have mercy.
O Lord, who, through thy mercy and compassions, healest the
infirmities of our souls and bodies; do thou thyself, O Master, sanctify
this oil, that it may be to them that are anointed therewith for healing,
and for the removal of every passion, of defilement of flesh and
spirit, and of every ill, and that thereby may be glorified thy holy
name, of the Father, and of the Son, and of the Holy Ghost, now and
ever, and to ages of ages. Amen.
And the other priests likewise read this prayer, but quietly to
themselves.
And while the prayer is being said by the priests, they sing these
troparia.
Tone iv.
 Thou that alone art quick to help, O Christ, make manifest from on
high a speedy visitation to thine ailing servant: deliver him from
sicknesses and bitter pains, and raise him up, that, without ceasing,
he may praise and glorify thee, through the God-bearing one’s
entreaties, O thou sole lover of mankind.
With blinded spiritual eyes to thee, O Christ, I come, as he that
from his birth was blind; and penitentially to thee I cry, Be merciful to
us, thou that alone the good physician art.
Tone iii.
My soul, that, Lord, by every kind of sin and unbecoming deeds is
paralys’d, O by thy godlike intervention do thou raise, as thou of old
a paralytic didst upraise, that I, being sav’d, may cry to thee, Give
healing unto me, O Christ compassionate.
Tone ii.
O just one, as the Lord’s disciple, thou the gospel didst receive; as
martyr, dost possess that which unwritten is; a daring, as God’s
brother, hast; as hierarch, hast to pray: do thou beseech Christ God
to save our souls.
Tone iv.
The Father’s sole-begotten, who is God the Word, in latter days
hath come to us, O James divine, declaring thee first pastor and
instructor of them that of Jerusalem were; a faithful steward too of
ghostly mysteries. Therefore, apostle, we all reverence thee.
Tone iii.
To them of Myra, saint, thou didst appear a hierurgist; for Christ’s
evangel, thou, O venerated one, fulfilling, didst for thy people yield
thy soul, and save the innocent from death. For this cause art thou
sanctified as a great mystic of the grace of God.
The same tone.
O pain-enduring one, that overcame the heathen, in dangers hath
the world thee found a champion great. Therefore, as thou didst
humble Lyev’s pride, and in the strife make Nestor brave, so, saint
Demetrius, pray Christ God to give great mercy unto us.
The same tone.
Thou holy pain-enduring one, physician too, O Pantelimon,
mediate with God the merciful, that he may grant our souls remission
of iniquities.
Tone viii.
Ye saints that were unmercenary and wonders wrought, make
visitation in our weaknesses. Freely ye have receiv’d: O freely give
to us.
Tone ii.
Who can narrate thy mightiness, O virgin one? for thou dost
wonders gush, and pourest cures, and prayest for our souls, O thou
divine and friend of Christ.
Warm advocate and assailless wall, the spring of mercy and the
world’s defence, to thee unceasingly we cry, God-bearing Queen,
prevent thou us, and us from dangers free, thou that alone art quick
to intercede.
Deacon. Let us attend.
The first priest. Peace to all.
Choir. And to thy spirit.
Deacon. Wisdom, let us attend.
Reader, the prokimenon, tone i.
Let thy mercy, O Lord, come upon us like as we have put our trust
in thee.
Verse.
Rejoice, O ye righteous, in the Lord, for praise becometh the
upright.
The epistle.
The lection of the catholic message of James.
 And be it known that the epistle is read by the deacon, section lvii,
Brethren, take for an example.... ending, availeth much.[15]
The first priest. Peace to thee. Alleluia.
Tone viii. Verse. I will sing unto thee of mercy and judgment, O
Lord.
The gospel from Luke, section liii.
At that time, a certain lawyer.... ending, do thou likewise.[16]
Then, Have mercy upon us, O God, according to thy great mercy,
we pray thee, hear and have mercy.
Lord, have mercy, thrice.
Furthermore let us pray for mercy, life, peace, health, salvation,
visitation, and forgiveness of sins for the servant of God, name.
Lord, have mercy, thrice.
That to him may be remitted every iniquity, voluntary and
involuntary, let us pray to the Lord.
Lord, have mercy, thrice.
And the exclamation.
For a merciful and man-loving God thou art, and to thee we
ascribe glory, to the Father, and to the Son, and to the Holy Ghost,
now and ever, and to ages of ages. Amen.
Deacon. Let us pray to the Lord.
Lord have mercy.
Priest, the prayer.
O thou that art unbeginning, eternal, and in the holy of holies, who
didst send down thine only-begotten Son, who healeth every infirmity
and every wound of our souls and bodies; do thou send down thy
Holy Ghost, and sanctify this oil, and let it be unto thine anointed
servant, name, for a perfect deliverance from his sins, and for the
inheritance of the kingdom of heaven.
 Be it known that some say this prayer only thus far, with the
exclamation,
For it is thine to have mercy.....
But others say even unto the end,
For thou art God great and wonderful, who keepest thy testament
and thy mercy unto them that love thee, granting deliverance from
sins through thy holy child, Jesus Christ, who regenerateth us from
sin, enlighteneth the blind, setteth up them that are cast down, loveth
the righteous, and is merciful to sinners, who hath called us out of
darkness and the shadow of death, saying unto them that are in
bonds, Come forth, and to them that are in darkness, Be ye unveiled.
For he hath shined in our hearts the light of the knowledge of his
countenance, in that for our sake he was made manifest upon earth,
and dwelt among men; and to them that accepted thee gave he
power to become the children of God; and hath bestowed upon us a
sonship through the laver of regeneration, and made us to have no
participation in the domination of the devil. For thou wast not pleased
that we should be cleansed through blood, but hast given, through
holy oil, an image of his cross, that we may be a flock of Christ, a
royal priesthood, a holy nation, cleansing us by water, and
sanctifying us by thy holy spirit. Do thou thyself, O Master Lord, give
grace unto us in this thy service, as thou didst give unto Moses, thine
accepted, and unto Samuel, thy beloved, and unto John, thine elect,
and unto all who in every generation have been acceptable unto
thee. And so make us to be ministers of thy new testament upon this
oil, which thou hast made thine own through the precious blood of
thy Christ, that, putting away worldly lusts, we may die unto sin and
live unto righteousness, so that we may be led of the proposed oil to
be invested in him with the anointing of sanctification. May this oil, O
Lord, be an oil of gladness, an oil of sanctification, a royal investiture,
a cuirass of power, an averting of every diabolical operation, an
inviolable seal, a rejoicing of the heart, an eternal joy, that they that
are anointed with this oil of regeneration may be terrible to
adversaries, and may shine in the brightness of thy saints, having no
spot or wrinkle; and may they attain unto thine eternal rest, and gain
the prize of the calling from on high.
 For it is thine to have mercy, and to save us, O our God, and to
thee we ascribe glory, with thine only-begotten Son, and with thy
most holy, and good, and life-creating Spirit, now and ever, and to
ages of ages, Amen.
And after the prayer; the priest taketh a twig, and, dipping it in the
holy oil, anointeth the sick person in the form of a cross, on the
forehead, on the nostrils, on the cheeks, on the lips, on the breast,
on the hands on both sides, saying this prayer.
Holy Father, physician of souls and bodies, who didst send thine
only-begotten Son, our Lord Jesus Christ, who healeth every
infirmity, and delivereth from death; do thou heal thy servant, name,
from the bodily and spiritual weakness that presseth upon him, and
quicken him by the grace of thy Christ; through the prayers of our
most holy Lady, the God-bearing and ever-virgin Mary; through the
intercession of the honourable, heavenly bodiless powers; through
the power of the precious and life-effecting cross; of the honourable
glorious prophet, Forerunner, and Baptist John; of the holy, glorious,
and all-praised apostles; of the holy glorious, and excellently
victorious martyrs; of our venerable and god-bearing fathers; of the
holy and unmercenary physicians, Cosmas and Damian, Cyrus and
John, Pantelimon and Hermolaus, Sampson and Diomed, Photius
and Anicetas; of the holy and righteous god-progenitors, Joakim and
Anna, and of all the Saints.
For thou art the fount of healing, O our God, and to thee we
ascribe glory, with thine only-begotten Son, and with thy
consubstantial Spirit, now and ever, and to ages of ages. Amen.
This prayer is said by each priest after he hath said his gospel and
prayer, while he anointeth the sick person with oil.
Deacon. Let us attend.
The second priest. Peace to all.
Prokimenon, tone ii.
The Lord is my strength and song, and is become for salvation
unto me.
 Verse. When thou chastenest, thou hast chastened me, O Lord;
but thou hast not given me up unto death.
The epistle to the Romans, section cxvi.
Brethren, we that are strong ought.... ending, received us to the
glory of God.[17]
The second priest. Peace to thee.
Alleluia, tone v.
Verse. I will sing of thy mercy, O Lord, for ever.
The second priest.
The gospel from Luke, section xciv.
At that time, Jesus passed through.... ending, to save that which
was lost.[18]
And the deacon.
Have mercy upon us, O God.... Page 98.
Furthermore let us pray for mercy, life....
That to him may be remitted....
For a merciful and man-loving God....
Priest, the prayer.
O God, great and most high, who art worshipped by all creation, thou
true fountain of wisdom, and impenetrable depth of goodness, and
boundless ocean of benignity; do thou thyself, O man-loving Master,
O God of things eternal and wonderful, whom none among men by
thinking can comprehend, look upon us, and hearken unto us, thine
unworthy servants, and wheresoever in thy great name we bring this
oil, do thou send down thy gift of healing, and the remission of sins,
and heal him in the plentitude of thy mercy. Yea, O Lord, thou good
physician, thou sole merciful one and lover of mankind, who
repentest thee concerning our ills, who knowest that the intention of
man inclineth unto evil from his youth up, who desirest not the death
of a sinner, but that he should return and live, who for the salvation
of sinners, being God, becamest man, and for thy creature wast
thyself created: thou art he that hath said, I came not to call the
righteous but sinners to repentance: thou art he that hath sought the
lost sheep: thou art he that hath diligently sought the lost drachma,
and found it: thou art he that hath said, He that cometh unto me I will
in no wise cast out: thou art he that did not loathe the sinful woman,
who watered thy revered feet with tears: thou art he that hath said,
As often as thou fallest, arise, and be saved: thou art he that hath
said, There is joy in heaven over, one sinner that repenteth: do thou
thyself, O benign Master, look down from the height of thy sanctuary,
visiting us, thy sinful and unworthy servants, at this hour, with the
grace of thy Holy Ghost, and be present with thy servant, name, who
acknowledgeth his iniquities, and in faith draweth nigh unto thee;
and, accepting him in thine own love to man, in whatsoever he hath
offended, by word, or deed, or intention, making remission, do thou
cleanse him, and make him pure from every sin, and, being ever
present with him, keep the remaining time of his life, that walking in
thy statutes, he may never become a derision to the devil, so that in
him may be glorified thy most holy name.
Exclamation.
For it is thine to have mercy, and to save us, O Christ God, and to
thee we ascribe glory, with thine unbeginning Father, and with thy
most holy, and good, and life-creating Spirit, now and ever, and to
ages of ages. Amen.
And after the prayer the second priest straightway taketh a second
twig, and, dipping it in the holy oil, anointeth the sick person, saying
the prayer,
Holy Father, physician of souls and bodies....
Vide page 101.
And the deacon. Let us attend.
The third priest. Peace to all.
Prokimenon, tone iii.
The Lord is my light, and my Saviour, whom shall I fear?
 Verse. The Lord is the defence of my life, of whom shall I be
afraid.
The epistle to the Corinthians, section cliii.
Brethren, ye are the body of Christ.... ending, Charity never faileth.
[19]

The third priest. Peace to thee.

Deacon. Wisdom. Alleluia, tone ii.
Verse. In thee, O Lord, have I trusted, let me never be
confounded.
The third priest readeth.
The gospel from Matthew, section xxxiv. from the paragraph,
At that time, Jesus called.... ending, freely give.[20]
And the deacon straightway saith this ectenia.
Have mercy upon us, O God....
Furthermore let us pray for mercy, life....
That to him may be remitted....
And, with a loud voice, For a merciful....
Deacon. Let us pray to the Lord.
The priest saith the prayer.
Master Almighty, holy King, who chastenest, and killest not, who
supportest them that are falling, and settest up them that are cast
down, who restorest the bodily afflictions of men; we entreat thee, O
our God, that thou wouldest send down thy mercy upon this oil, and
upon them that are anointed therewith in thy name, that it may be to
them for the healing of soul and body, and for the cleansing and
removal of every passion, and of every sickness and wound, and of
every defilement of flesh and spirit. Yea, O Lord, send down from
heaven thy healing power; touch the body; allay the fever; soothe the
suffering; and banish every lurking weakness. Be the physician of
thy servant, name, raise him from a bed of suffering, and from a
couch of ailment whole and perfectly restored, granting him in thy
church to be acceptable, and one that doeth thy will.
Exclamation.
For it is thine to have mercy and to save us, O our God, and to
thee we ascribe glory, to the Father, and to the Son, and to the Holy
Ghost, now and ever, and to ages of ages. Amen.
And after the prayer the third priest taketh a third twig, and,
dipping it in the holy oil, anointeth the sick person, saying the prayer,
Holy Father, physician of souls and bodies....
Vide page 101.
Deacon. Let us attend.
The fourth priest.
Peace to all.
Prokimenon, tone iv.
In whatsover day that I call upon thee, O hearken unto me
speedily.
Verse. O Lord, hearken unto my prayer, and unto my crying.
The epistle to the Corinthians, section clxxxii.
Brethren, ye are the temple.... ending, holiness in the fear of God.
[21]

Priest. Peace to thee.

Alleluia, tone ii.
Verse. I waited patiently for the Lord, and he inclined unto me.
The fourth priest.
The gospel from Matthew, section xxvi.
At that time, Jesus came into Peter’s house.... ending, his
disciples followed him.[22]
And the deacon. Have mercy upon us, O God....
 Page 98.
Furthermore let us pray for mercy, life....
That to him may be remitted....
And the exclamation, For a merciful....
Deacon. Let us pray to the Lord.
Priest, the prayer.
O good and man-loving, benign and most merciful Lord, great in
mercy and plenteous in goodness, O Father of compassions and
God of every consolation, who hast empowered us, through thy holy
apostles, to heal the weaknesses of the people by prayer with oil; do
thou thyself appoint this oil for the healing of them that are anointed
therewith, for the alleviation of every sickness and every wound, for
deliverance from evils of them that expect salvation that is from thee.
Yea, O Master, Lord our God, we beseech thee, thou almighty one,
to save us all, and, thou that alone art the physician of souls and
bodies, to sanctify us all; thou that healest every sickness, do thou
heal thy servant, name; raise him from the bed of suffering through
the mercy of thy grace; visit him through thy mercy and
compassions; remove from him every ailment and weakness, that,
being raised by thy mighty hand, he may serve thee with all
thanksgiving, as also that we, now participating in thine unspeakable
love to man, may sing and glorify thee, who doest great and
wonderful, glorious and transcendent things.
For it is thine to have mercy, and to save us, O our God....
And after the prayer the fourth priest straightway taketh a fourth
twig, and, dipping it in the holy oil, anointeth the sick person, saying
the prayer,
Holy Father, physician of souls.... Vide page 101.
Deacon. Let us attend.
The fifth priest. Peace to all.
Prokimenon, tone v.
 Thou, O Lord, shalt keep us and shalt protect us, from this
generation, and for ever.
Verse. Save me, O Lord, for the righteous are become few.
Deacon. Wisdom.
The epistle to the Corinthians, section clxviii.
Brethren, we would not have you ignorant.... ending, by many on
our behalf.[23]
Priest. Peace to thee.
Alleluia, tone v.
Verse. I will sing of thy mercy, O Lord, for ever.
The gospel from Matthew, section cvi.
The Lord spake this parable, Then shall the kingdom.... ending,
wherein the Son of man cometh.[24]
And the deacon.
Have mercy upon us, O God.... Page 98.
Furthermore let us pray for mercy, life....
That to him may be remitted....
And the exclamation.
For a merciful....
Deacon. Let us pray to the Lord.
Priest, this prayer.
O Lord our God, who chastenest and again healest, who raisest the
poor from the earth, and liftest up the beggar from the dunghill, O
Father of the orphans, and haven of the tempest-tost, and physician
of them that are sick; who painlessly bearest our weaknesses, and
takest away our sicknesses; who shewest mercy with gentleness,
overlookest transgressions, and takest away unrighteousness; who
art quick to help and slow to anger; who didst breathe upon thy
disciples, and say, Receive ye the Holy Ghost, whosoever sins ye
remit, they are remitted unto them; who acceptest the repentance of
sinners, and hast power to forgive many and grievous sins, and
vouchsafest healing unto all that continue in weakness and
protracted sickness; who me also, thine humble, sinful, and unworthy
servant, involved in many sins, and overwhelmed with lusts of
pleasures, hast called to the holy and exceeding great degree of the
priesthood, and to enter in within the veil into the holy of holies,
where the holy Angels desire to stoop to look, and hear the
evangelical voice of the Lord God, and behold as eye-witnesses the
presence of the holy oblation, and be enraptured with the divine and
sacred liturgy; who hast counted me worthy to minister the sacred
rite of thy most heavenly mystery, and to offer unto thee gifts and
sacrifices for our sins, and for the ignorances of the people, and to
mediate for thy rational flock, that, through thy great and
unspeakable love to man, thou mayest cleanse their iniquities; do
thou thyself, O most good King, attend unto my prayer at this hour,
and on this holy day, and in every time and place, and accept the
voice of my prayer, and grant healing unto thy servant, name, who is
in weakness of soul and body, vouchsafing unto him remission of
sins and forgiveness of voluntary and involuntary iniquities: heal his
incurable wounds, and every sickness and every sore, bestowing
upon him spiritual healing. It was thou who didst touch the mother-in-
law of Peter, and the fever left her, and she arose and ministered
unto thee: do thou thyself, O Master, bestow a remedy upon thy
servant, name, and an alleviation of every mortal pain, and
remember thine abundant compassions, and thy mercy. Remember
that the intention of man inclineth constantly toward evil from his
youth up, and that none is to be found sinless upon earth; for thou
alone art without sin, who didst come and save the race of men, and
deliver us from the servitude of the enemy. For if thou shouldest
enter into judgment with thy servants, there is none that would be
found pure from defilement, but every mouth would be shut, not
having wherewith to answer; for all our righteousness is as filthy rags
before thee. For this cause remember not, Lord, the sins of our
youth; for thou art the hope of the hopeless, and the rest of them that
are weary and heavy-laden with transgressions, and to thee we
ascribe glory, with thine unbeginning Father, and with thy most holy,
and good, and life-creating Spirit, now and ever, and to ages of ages.
Amen.
And after the prayer the fifth priest straightway taketh a fifth twig,
and, dipping it in the holy oil, anointeth the sick person, saying the
prayer,
Holy Father, physician of souls and bodies....
Vide page 101.
Deacon. Let us attend.
And the sixth priest. Peace to all.
Prokimenon, tone vi.
Have mercy upon me, O God, according to great mercy.
Verse. Create in me a clean heart, O God, and renew a right spirit
within me.
The epistle to the Galatians, section ccxiii.
Brethren, the fruit of the spirit.... ending, so fulfil the law of Christ.
[25]

The sixth priest. Peace to thee.

Deacon. Wisdom, let us attend.
Alleluia, tone vi.
Verse. Blessed is the man that feareth the Lord, in his
commandments he rejoiceth exceedingly.
Deacon. Wisdom, standing, let us hear the holy gospel.
The gospel from Matthew, section lxii.
At that time, Jesus went.... ending, from that very hour.[26]
And the deacon.
Have mercy upon us, O God....
Furthermore let us pray for mercy, life....
That to him may be remitted....
 Exclamation. For a merciful...
Deacon. Let us pray to the Lord.
The priest, this prayer.
We give thanks unto thee, O Lord our God, thou good lover of
mankind, and physician of our souls and bodies, who painlessly
bearest our sicknesses, and by whose stripes we have all been
healed; thou good shepherd, who camest to seek the wandering
sheep; who givest consolation unto the faint-hearted, and life unto
them that are broken down; who didst heal the source of the issue of
blood that had lasted twelve years; who didst deliver the daughter of
the Chananitish woman from the ruthless demon; who didst forgive
the debt unto the two debtors, and give remission unto the sinful
woman; who didst bestow healing upon the paralytic, with the
remission of his sins; who didst justify the publican by a word, and
didst accept the thief in his last confession; who takest away the sins
of the world, and wast nailed on the cross; to thee we pray, and thee
we beseech, Do thou thyself, O God, in thy goodness, loosen,
forgive, and pardon the transgressions and sins of thy servant,
name, and his voluntary and involuntary iniquities, those in
knowledge and in ignorance, those by trespass and disobedience,
those by night and by day; or if he be under the curse of a priest, or
of a father or a mother; or if by the glance of the eye, or a movement
of the eyelid; or by the contact of adultery, or the tasting of
prodigality, or in any excitement of flesh and spirit he have estranged
himself from thy will, and from thy holiness. And if he have sinned,
and in like manner we also, as the good God that rememberest not
evil and the lover of mankind, do thou pardon, not leaving him and
us to fall into a dissolute life, neither to walk in ways of destruction.
Yea, O Master Lord, hear me, a sinner, at this hour on behalf of thy
servant, name, and overlook, as the God that rememberest not evil,
all his iniquities; deliver him from eternal torment; fill his mouth with
thy praise; open his lips to the glorification of thy name; extend his
hands to the doing of thy commandments; direct his feet in the path
of thy gospel, confirming all his members and his intention by thy
grace. For thou art our God, who, by thy holy apostles, hast
commanded us, saying, Whatsoever ye shall bind on earth, shall be
bound in the heavens, and whatsoever ye shall loose on earth shall
be loosed in the heavens; and again, Unto whomsoever ye remit
sins, they are remitted unto them, and, If ye bind them, they are
bound. And, as thou didst hearken unto Ezekias in the affliction of
his soul in the hour of his death, and didst not despise his prayer, so
hearken unto me, thine humble, and sinful, and unworthy servant at
this hour. For thou, O Lord Jesus Christ, art he that, in thy goodness
and love to man, biddeth to forgive until seventy times seven them
that fall into sins; and thou repentest thee concerning our evils, and
rejoicest over the return of the wanderer. For, as is thy greatness, so
also is thy mercy, and to thee we ascribe glory, with thine
unbeginning Father, and with thy most holy, and good, and life-
creating Spirit, now and ever, and to ages of ages. Amen.
And after the prayer the sixth priest straightway taketh a sixth twig,
and, dipping it in the holy oil, anointeth the sick person, saying the
prayer,
Holy Father, physician of souls and bodies....
Vide page 101.
Deacon. Let us attend.
And the seventh priest. Peace to all.
Prokimenon, tone vii.
O Lord, rebuke me not in thy fury, neither chasten me in thine
anger.
Verse. Have mercy upon me, O Lord, for I am weak.
The epistle to the Thessalonians, section cclxxiii.
Brethren, we exhort you.... ending, the coming of our Lord Jesus
Christ.[27]
And the seventh priest. Peace to thee.
Deacon. Wisdom.
Alleluia, tone vii.
 Verse. The Lord hear thee in the day of trouble, the name of the
God of Jacob defend thee.
The gospel from Matthew, section xxx.
At that time, Jesus, passing by.... ending, sinners to repentance.
[28]

And the deacon. Have mercy upon us, O God....

Furthermore let us pray for mercy, life....
That to him may be remitted....
And the exclamation. For a merciful....
The deacon saith, Let us pray to the Lord.
The priest, this prayer.
O Master, Lord our God, physician of souls and bodies, who
restorest from long-continued sufferings, healest every sickness and
every wound among the people, willest that all men should be saved
and come to a knowledge of the truth, and desirest not the death of a
sinner, but that he should return and live. For, thou, Lord, in the old
testament didst appoint repentance unto sinners, to David, and to
the Ninevites, and to them that were before these; but during the
course of thine incarnate dispensation, didst not call the righteous
but sinners to repentance, even accepting the publican, the harlot,
the thief, and the blaspheming persecutor, the great Paul, through
repentance. Thou, through repentance, didst accept Peter, the
leader and thine apostle, who denied thee thrice, and didst make
promise unto him, saying, Thou art Peter, and upon this rock will I
build my church, and the gates of hades shall not prevail against it,
and I will give to thee the keys of the kingdom of heaven. Wherefore
we also, O good one and the lover of mankind, being bold according
to thine undeceiving promises, pray unto thee, and supplicate at this
hour. Hearken unto our prayer and accept it as incense offered unto
thee, and visit thy servant, name, and if he have sinned by word, or
deed, or intention, or in the night, or in the day, if he be under the
curse of a priest, or be fallen under his own curse, or be embittered
by a curse, and have forsworn himself, we supplicate thee, and to
thee we pray, Pardon, forgive, and loosen him, O God, overlooking
his transgressions, and the sins which in knowledge and in
ignorance have been done by him. And in whatsoever he have
transgressed thy commandments, or have sinned, because he
beareth flesh and liveth in the world, or because of the operation of
the devil, do thou thyself, as the good and man-loving God, loosen
him; for there is no man that liveth and sinneth not: thou only art
without sin, thy righteousness is an everlasting righteousness, and
thy word is the truth. For thou didst not form man for destruction, but
for the keeping of thy commandments, and for the inheritance of life
incorruptible, and to thee we ascribe glory, with the Father, and with
the Holy Ghost, now and ever, and to ages of ages. Amen.
And after the prayer the seventh priest taketh a seventh twig, and,
dipping it in the holy oil, anointeth the sick person, saying the prayer,
Holy Father, physician of souls and bodies....
Vide page 101.
And after this, the sick person that receiveth the sacred unction, if
he be able, cometh himself into the midst of the priests, or, held by
his own people, standeth, or sitteth. And if he be not able, the priests
themselves stand around him lying on the bed. And the president,
taking the holy gospel and opening it, layeth the text upon the head
of the sick person, the book being held by all the priests. And he that
is the leader doth not lay on his hand, but he saith this prayer with a
loud voice.
O Holy King, O loving-kind and most merciful Lord Jesus Christ, Son
and Word of the living God, who desirest not the death of a sinner,
but that he should return and live; I lay not my sinful hand upon the
head of him that cometh to thee in sins, and beseecheth of thee
through us remission of sins, but thy strong and mighty hand which
is in this holy gospel which my fellow-ministers hold upon the head of
thy servant, name, and I pray with them and entreat thy merciful love
to man, which remembereth not evil, O God, our Saviour, who,
through thy prophet Nathan, didst grant remission of his iniquities
unto the repentant David, and didst accept the prayer of repentance
of Manasse; and do thou thyself, in thy wonted love to man, accept
thy servant, name, who bewaileth on account of his own offences,
and overlook all his iniquities. For thou art our God, who hast bidden
to forgive until seventy times seven them that have fallen into sins;
for as is thy greatness, so also is thy mercy, and to thee is due every
glory, honour, and worship, now and ever, and to ages of ages.
Amen.
And taking the gospel from the head of the sick person, they
present it to him to kiss.
And the deacon. Have mercy upon us, O God....
Furthermore let us pray for mercy, life....
And that to him may be remitted....
Exclamation.
For a merciful and man-loving....
Then they sing, Glory, idiomelon, tone iv.
Having a fountain of remedies, O holy unmercenary ones, ye
bestow healings unto all that are in need, as being counted worthy of
mighty gifts from the ever-flowing fountain of our Saviour. For the
Lord hath said unto you, as unto co-emulators of the apostles,
Behold, I have given unto you power over unclean spirits, so as to
cast them out, and to heal every sickness and every wound.
Therefore in his commandments having virtuously liv’d, freely ye
receiv’d, freely ye bestow, healing the sufferings of our souls and
bodies.
Both now, tone the same.
Attend unto the supplications of thy servants, thou altogether
undefiled one, quelling the uprisings of evils against us, and
releasing us from every affliction; for thee we have alone a sure and
certain confirmation, and we have gain’d thy mediation that we may
not be put to shame, O Queen, who call upon thee. Be instant in
supplication for them that faithfully exclaim to thee, Hail, Queen, thou
aid of all, the joy and safeguard, and salvation of our souls.
Glory. Both now. Lord, have mercy, thrice. Bless.
 And the dismissal.
Christ our true God, through the prayers of his most pure Mother,
through the power of the honourable and life-effecting cross, of the
holy, glorious, and all-praised James, apostle and first highpriest of
Jerusalem, the brother of God, and of all the Saints, save us and
have mercy upon us, as being good and the lover of mankind.
And he that receiveth the prayer oil maketh reverence, saying,
Bless me, holy fathers, and forgive me, a sinner.
Thrice.
And, having received from them blessing and forgiveness, he
departeth, thanking God.
 Chapter XIV.
THE OFFICE WHEN IN EXTREME URGENCY
OCCASION ARISETH TO GIVE COMMUNION TO
A SICK PERSON.

The priest taketh a particle of the holy mysteries, and placeth it in

a chalice, and poureth thereunto a little wine, as much at may be
sufficient for the sick person to receive it.
And he beginneth, Blessed be our God, always, now.... Then,
Trisagion. After Our Father.... Lord, have mercy, xii. O come, let us
worship.... thrice. I believe in one God.... all to the end.
Then he saith,
Of thy mysterious supper, Son of God, me a communicant accept
to-day; for I thy mystery to thy foes will not betray, nor give to thee a
kiss as Judas did; but, as the thief, I will confess thee: Lord, in thy
kingdom O remember me.
Glory.
O heavenly king, O comforter, Spirit of truth who art everywhere
and fillest all, treasury of blessings and giver of life; come and abide
in us, and cleanse us from all stain, and save our souls, O blessed
one.
Both now. Theotokion.
God-bearing Virgin, we have understood the God made flesh from
thee, whom do thou pray to save our souls.
Lord, have mercy, xl.
Then this prayer.
Master, Lord Jesus Christ, our Saviour, who alone hast power to
forgive sins, as the good and man-loving God, do thou overlook all
the iniquities, in knowledge and in ignorance, of thy servant, name,
and count him worthy to partake, without condemnation, of thy most
pure mysteries, not to torment, nor to the increase of sins, but to the
cleansing of soul and body, and as an earnest of thy kingdom; for
thou art his assistance, and firm wall, and bulwark against the
adversary, and the cleansing of his iniquities. For thou art a merciful
and man-loving God, and to thee we ascribe glory, to the Father, and
to the Son, and to the Holy Ghost.
Second prayer.
Lord, I know that I am not worthy that thou shouldest enter under my
roof, into the house of my soul; for it is all deserted and in ruins, and
thou hast not in me a fitting place where to lay thy head; but since
thou wishest to abide with me, trusting in thy compassions, I come
unto thee. Bid the doors of mine unworthy lips to open, that I may be
satisfied with thee alone; enter into me, and cleanse me from every
bodily and spiritual defilement; be thou my helper and defender, and
count me worthy to stand at thy right hand, through the prayers and
supplications of our most pure Lady, the God-bearing and Ever-virgin
Mary, and of all the Saints, who from ages have been acceptable
unto thee; for blessed art thou to ages. Amen.
Third prayer.
The Lord God most merciful have compassion upon thee. The Lord
Jesus Christ bestow upon thee every good desire. The Lord
Almighty deliver thee from every calamity. The Lord teach thee. The
Lord give thee understanding. The Lord help thee. The Lord save
thee. The Lord protect thee. The Lord keep thee. The Lord cleanse
thee. The Lord fill thee with spiritual joy. The Lord be the defender of
thy soul and body. The Lord, as the merciful and good lover of
mankind, bestow upon thee forgiveness of sins. The Lord God Jesus
Christ have mercy upon thee in the day of judgment, and bless thee
all the days of thy life. For to him is due all glory, honour, and
worship, with his unbeginning Father, and with his most holy, good,
and life-creating Spirit, now and ever, and to ages of ages. Amen.
 And if the sick person shall have been previously confessed, let
him straightway communicate of the holy mysteries. But if not, the
priest biddeth them that are there present to retire for a short time,
and he interrogateth him concerning offences diverse and of many
kinds, being careful that nothing shall be concealed, or unconfessed
because of shame. And then, after the confession, the priest saith
this prayer.
O Lord our God, who didst forgive sins unto Peter and unto the
harlot through their tears, and didst justify the publican who
acknowledged his iniquities; do thou accept the confession of thy
servant, name, and that wherein he hath sinned against thee, his
voluntary and involuntary sins, by word, or deed, or intention, as
being good, do thou overlook. For thou alone hast power to forgive
sins, for thou art God merciful and compassionate, and to thee we
ascribe glory, to the Father, and to the Son, and to the Holy Ghost,
now and ever, and to ages of ages. Amen.
After the communion he saith,
Now dismiss thy servant, O Master.... all to the end. Then,
Trisagion. After Our Father.... the troparion of the day.
Glory. Both now. Theotokion.
Through the prayers, O Lord, of all the Saints, and of the God-
bearing one, grant us thy peace, and have mercy upon us, as being
alone compassionate.
Lord, have mercy, thrice. Bless.
And the dismissal of the day that is.
 Chapter XV.
PRAYERFUL CANON TO OUR LORD JESUS
CHRIST, AND TO THE MOST HOLY GOD-
BEARING MOTHER OF THE LORD AT THE
PARTING OF THE SOUL FROM THE BODY OF
EVERY RIGHT-BELIEVER.

The abbot cometh, but to a layman his spiritual father, and asketh
if through forgetfulness or shame he have any word or deed, or any
malice against a brother, unconfessed, or unforgiven: it is obligatory
to examine and interrogate the dying concerning all things one by
one.
After this he beginneth, Blessed be our God.... Trisagion. After Our
Father.... Lord, have mercy, xii. O come, let us worship.... thrice.
Psalm l. Have mercy upon me O God....
A prayerful canon to the Most Holy God-bearing one, with the irmi
to vi, from the person of a man who is being parted from his soul,
and who is not able to speak.
Tone vi. Ode i. Irmos.
Passing as on dry land....
Refrain. God-bearing one most holy, save thou us.
Like unto drops of rain, mine evil and brief days, becoming scant
with summer’s roll, already well-nigh vanish’d are: do thou save me,
O Queen.
In thy benignity and many mercies, O thou Queen, in this dread
hour, when nature faileth, stand by me, an aid invincible.
 Now mighty fear constrains my soul, it trembleth inexpressibly and
grieves: console it, thou Most Pure, as it the body quits.
Glory.
Known refuge of the sinful and the low, make known to me thy
mercy, O thou Pure, and me from demons’ hands set free; for like as
many dogs they me surround.
Both now.
Lo, ’tis the time for help: lo, for thy mediation ’tis the time: lo, O
thou Queen, it is the time concerning which I have both day and
night with fervour cast me down and pray’d to thee.
Ode iii. Irmos.
There is none holy like to thee, O Lord....
From long ago this day, O Queen, have I foreseen, and, ever
musing thereupon as though it had arriv’d, with fervent tears I thee
have pray’d, Forget me not.
They, roaring, me surround, the mental lions, and seek to seize
and rend me bitterly; but crush their teeth and jaws, O Pure, and
save thou me.
Although henceforward be my vocal organs dumb, my tongue be
bound, my speech be stay’d, in heart’s contrition thee I pray, O my
deliverer, save thou me.
Glory.
Thine ear to me incline, Mother of Christ my God, from thy great
glory’s height, thou blessed one, and hear my latest sigh, and reach
thy hand to me.
Both now.
Thy many mercies take thou not from me, nor close thy loving
tenderness for man ’gainst me, O Pure; but stand thou by me now,
and in the hour of judgment think on me.
Ode iv. Irmos.
Christ is my might, the God and Lord....
 Now make a flood of tears offences’ bath, thou that art good; my
heart’s contrition take; yea, blessed one, confirm my trust in thee,
that thou wilt free me from the fearful fiery pain; for thou, God-
bearing one, thyself art grace’s fount.
Thou that for all in need a refuge art, that put to shame is not, and
all offenceless is; be thou, O Queen most undefil’d, an advocate for
me in trial’s hour.
Thou stretchest forth thy most rever’d and precious hands in guise
of wings of dove divine, and ’neath their shade and shelter coverest
me, O Queen.
Glory.
By him, the prince of air, and him that violent is, and him that
torturer is, and him that standeth in the fearful ways, and by the false
accusing words of these, grant me to pass unovercome, when I
depart from earth.
Both now.
Lo, terror meeteth me, O Queen, and I have dread thereof.
Behold, a great event befalleth me, and O be thou therein a helper
unto me, O trust of my salvation thou.
Ode v. Irmos.
With thy divine light, O blessed one....
Thou that art good, forget me not, nor from thy servant turn thy
face; but hear thou me, for I am griev’d, and O attend unto my soul,
and rescue this.
O ye my kinsfolk in the flesh, and ye my brethren in the spirit, and
ye my friends and comrades known, weep, sigh, lament; for lo, I now
depart from you.
Now none delivereth, and in truth nothing affordeth aid: be thou
mine aid, O Queen, lest I be as a man that hath no help, and in mine
enemies’ hands enclos’d.
Glory.
 Go, ye my holy Angels, stand at the judgment-seat of Christ, and
bend your spiritual knees, and tearfully exclaim to him, Have mercy,
Maker of all things, and, blessed one, reject thou not the work of
thine own hands.
Both now.
Unto the Queen bow ye yourselves, and my God’s most pure
Mother pray that she may bend her knees with you, and unto mercy
him incline; for hearken’d unto she will be, as Mother and as
nurturer.
Ode vi. Irmos.
Life’s sea perturbed....
My lips are silent, and my tongue speaks not, but my heart cries,
because, contrition’s fire consuming it within, it burns, and, with a
voice unutterable, invoketh thee, O Virgin.
Regard me from on high, O Mother of God, and mercifully now
attend to come and visit me, that, seeing thee, I may rejoice,
departing from the body.
When broken are the bonds, dissolv’d the laws of natural setting,
and those of every bodily substance, to need importable and straight
they subject me.
Glory.
Place me, O Queen, in holy Angels’ sacred and revered hands,
that cover’d by their wings, I may not see the forms devoid of grace,
and foul, and dark of demons.
Both now.
Thou all-revered bridal-room of God, me worthy count to enter in
the heavenly spiritual bridal-room, enkindling with thy mercy’s holy
oil my quenched and unshining lamp.
Condakion, tone vi.
My soul, my soul, arise, why sleepest thou? The end draws very
near, and thou hast need to pray. Then rouse thyself, that Christ God
may compassionate thee, he who is present everywhere, and filleth
everything.
Icos.
Beholding open Christ’s remedial fount, and Adam drawing healing
thence, the devil, suffering, wounded was, wailed as they who ill
receive, and cried to those conjoin’d with him, What shall I do to
Mary’s Son? He killeth me, the Bethleemite, he who is present
everywhere, and filleth everything.
Ode vii. Irmos.
The angel made the furnace to bedew....
Me unprepar’d death’s dark and moonless night o’ertaken hath,
and journeying unprepar’d, along that straight and fearful way, O
may thy mercy company me, O Queen.
Lo, verily, all my days in vanity wasted are, as hath been written,
and my years with care, and deadly bitter snares, in truth, prevented
have my soul, and these me still constrain.
Let not the number of my sins thy great beneficence exceed, O
Queen; but let thy mercy come on me, and all mine oversteppings do
thou hide.
Glory.
Leading me hence they go, on all sides binding me, and, fill’d with
much rebellion, quelled is my soul, and fears; but, O thou Pure, with
thine appearance, do thou it appease.
Both now.
In mine affliction have I no one found to mourn with me and
comfort me, O Queen; for mine acquaintances and friends have now
together quitted me; but, thou who art my trust, do thou forsake me
not.
Ode viii. Irmos.
From flame thou didst a dew outpour on reverend ones....