Lesson 3 - GAAP / Chart of Accounts

Accounting follows rules known as Generally Accepted Accounting Principles (GAAP). The Securities & Exchange Commission (SEC), and the Financial Accounting Standards Board (FASB) sets accounting policy in the United States and developed this set of rules called (GAAP).  The rules are made to establish uniformity in accounting systems and financial statements. The following is an example of accounting rules dealing with the basic accounting formula: Assets = Liabilities + Owner’s Equity.  In a double entry system of accounting, every debit must have an offset entry of a credit; therefore, I feel you should have a better understanding of how the debits and credits apply to this accounting formula.

        Assets                                       =                  Liabilities + Owners equity

          Left                                                                                             Right

          Debit                                                                                          Credit

Normal debit balance                                                              Normal credit balance

Debits increase asset accounts.                                     Credits increase liabilities and equity.          

Credits decrease asset accounts.                                    Debits decrease liabilities and equity.

GAAP utilizes prefix numbers that assist in the orderly placement of the individual items in a financial statement. Some accounting software systems do not require numbers, but without a numerical system the individual items would be listed alphabetically. If the accounts were listed alphabetically in the chart of accounts shown below, you would have accounts receivable first and then buildings with cash showing up third. The numbering system allows the manager to place the individual accounts (items) in the order that he wants them to appear on the financial statement.  The numbering system is the key that opens the door for developing managerial financial statements.

Keys behind the numbers

The lower numbers in the Balance Sheet 100-140 are all of the Current Asset accounts that either are already Cash or will turn into Cash in a short period of time.  The Current Asset accounts are classified as liquid relative to the time frame necessary to turn them into cash.

The accounts 150-160 in this particular Chart are the longer term or other assets.  This group of accounts includes both the fixed assets as well as the other assets owned by the company.

The accounts 201-232 represent the current liabilities that must be paid the soonest, starting with the lowest number group. 

The 240’s in this case represent the long term debt, and as you can see, we have established accounts to take out the current portion of debt that is due to be paid within a one year time frame.

The 300 accounts represent owner’s equity and include the stock accounts and the retained earnings accounts.

The numbering system for the Income Statement has a specific plan: the 400 accounts represent Income, the 500 accounts represent Cost of Goods Sold, the 600 accounts represent Operating Overhead, the 700 accounts represent Selling Expenses, and the 800 accounts represent Administrative Expenses. 

Within each grouping the Chart of Accounts has been expanded to give the manager a more complete insight to where the Income or Expenses are coming from.

When a manager becomes familiar with the grouping of the Income Statement accounts he has a management tool that will give him trends for his business.  It will also allow him to plan much better for the future operation of his company when preparing his Budgets.  See an example of the Income Statement later in this section.

The magic in the Financial Statements is really not magic but common sense.  A manager that develops his skills at reading the statements will become a much stronger manager, and will be more aware of what is happening with his company.  When he talks to investors, creditors, or must go to the bank to establish his line of credit, his skills at reading his own statements will go a long way in proving his knowledge of what is happening economically with his company.  The results will be a better response from whichever group of people he is meeting with.

Memorial Day 1942 in Gibbon Nebraska

Memorial Day, 1942 came to this small town of Gibbon and everyone involved was lining up for the parade.  The diner was closed for Memorial Day, and Bob Smith had a float ready for the parade.  “Reg, I just can’t thank you enough for letting me use this flat bed truck for my ‘Gibbon Diner Float’.”  “That’s okay Bob, I’m glad you decided to have a patriotic theme for your float, and I know that Rose and Lorraine will look especially nice up there.”  Rose and Lorraine had helped Bob with the float, and had selected red, white, and blue streamers twisted from the front to the back.  The girls stood in the middle of the float.  One was standing as the Statue of Liberty, while the other was displayed as being a reflection in a big mirror of the Statue of Liberty.  “Lorraine, do I look silly?”  “Silly?  You look great Rose!”  The two girls started laughing so hard they just about fell off the truck, and Bob said with a smile on his face, “You two had better be careful, or I’ll be picking up one Statue of Liberty and one broken mirror.”  That started them laughing again, but they were holding on to the side rails that Reg had put up for them to keep them from falling off of the truck.

The parade started at the park, right across the street from Bud’s house, and everyone had dressed in a patriotic theme.  Bud and his friends were waving their little American flags, and had spread out across the front of the parade.  The Gibbon High School Band followed close behind them.  Bud said to his fellow commandos, “Alright guys, let’s show everyone how important it is to be patriotic.”  Bud was in the middle, splitting the five boys with two on each side, this made a very impressive starting line-up for the parade.  The excitement was building, and the five boys were beginning to bounce around.  They were anxiously waiting for the parade to start.  Finally the band leader blew his whistle, and the parade was underway. 

The parade was heading toward Highway 30.  Jack in his patrol car was on one side blocking the traffic coming from Grand Island, and another patrolman’s car blocked the traffic from Kearney.  When Reg’s, truck, decorated with crepe paper, drove across Highway 30, his passengers; who were Jean and her four friends: Margaret Ann, Nancy, Lucille, and Delores were all dressed in red, white, and blue outfits.  They were also waving their little American flags.  People stopped at the highway and didn’t seem to mind a bit, as they were out of their cars and waving at everyone passing by in the parade.  The parade marched through town; first going down Main Street past the Moon Theatre, and finally ending up at the high school.  Everyone gathered around the grandstand, near the high school, which would be the platform for the speeches. 

The mayor of Gibbon approached the podium and asked Erskine Claar to open the festivities with a prayer.  Bud’s Grandpa Claar said, “We are in the middle of a terrible war, and many of our loved ones are far away from home defending our country, so I would like to take this opportunity to ask for one minute of silence in their honor.”   You could almost hear a pin drop on the grass in front of the grandstand; it was absolutely quiet for the full minute.  “Dear Heavenly Father, we ask Thee, to give our men and women in the service of our country, Thy protection and daily blessing.  Be with them we pray and guide them in their daily paths toward freedom.  Amen.”

The mayor returned to the podium, and asked the five boys that had led the parade to step up on the grandstand.  Bud and his friends climbed up on the Grandstand and stood by the mayor waving their small American flags.  The mayor said, “I want to take this opportunity to both thank and congratulate you five boys for bringing this ‘Flag Project’ idea forward.  This is a great way for us to show appreciation to our young men and women in the armed forces who are fighting for our freedoms all over the world.  Bud, I’d like you to tell these people about the ‘Flag Project’ you boys created.” 

With a very red face, Bud stepped forward.  “My friends Duncan and Donny are the ones that started this idea rolling, and all of us chipped in to make this ‘Flag Project’ complete.  We want to thank Mr. Ross and Jack Shaunesey for their help in making it happen.  Mr. Ross let us meet in his barn and Jack rounded-up the small flags for us to use in the parade and for all the young people in Gibbon to have.  I would like everyone here to say the pledge of allegiance to our flag, in honor of all our heroes serving in the armed services, and we five boys will lead you.”  The crowd joined them in saying the pledge of allegiance to the flag and after the cheering from the crowd subsided, Bud’s sister Jean said to her friends, “This is one time when I’m actually proud of my little brother.”  All her friends agreed.

Lesson 2 - Accounting & the "Cover Your Nut Principle"

This lesson is taken right from: Section 1.2 Basic Accounting Principles, found in my book "Cover Your Nut" Practical Accounting in Plain English for the Real World.  You can check it out on my web site, Bud's Books.  For the period June 1st through the 15th you can receive a free copy of this book when you purchase my book, "Gibbon's Secrets" A boy's Memories of the 40's, on my web site.  

Accounting and the “Cover Your Nut Principle”

       Accounting is here to stay – it started back in time before the Roman era and will undoubtedly be here for as long in the future, so let’s make it easier to understand and use.  I want to show you that Accounting is really a ten letter word – not a four letter word like some people call it or think about it.  Accounting is a system for recording and measuring the results of an economic activity.  Accounting gives us the information that we need to plan for the future, utilizing the information from the past.  We can then use this information for the establishment of operating Budgets.  The results of the application of accounting information through Budgets give us the guidelines to set product prices, plan for purchasing or building of materials, and planning for increases in future individual expense items based on historical facts rather than flip-a-coin guesses.

            In this section (Accounting 101), I will try to lay the groundwork, for a better understanding of the areas in accounting where many businessmen need the most help.  You must understand that the only reason that you are starting a business is to make money, and to do so you must have the tools to accomplish this.  “Cover Your Nut” is a general term for covering the costs and expenses of your business to make a profit, and something that is often left out in the early planning stages of a business.  In order to make money with your business, the first step should be to see at what point in time, and with what revenue, will I cover all of my costs and expenses.  The “Cover Your Nut Principle” is the most important step that you can make toward being successful in reaching that original goal for starting a business, (making money).

Practical Accounting information for the Businessman of today - Lesson 1

I feel the need to draw the line in the sand between my desire to be an author and my desire to be a consultant for small businesses.  I feel the business owner or manager needs to be able to read and understand his companies Financial Statements.  This will be lesson 1 in a series of lessons designed to help that business owner or manager to understand what he should expect from his company's financial records. 

Lesson One (1)

I have been involved in the field of accounting for well over 50+ years and my 1st book "Cover Your Nut" was written to express my knowledge of Practical Accounting, written in plain English for the real world of today.  Too many times an accountant has been hired to prepare the companies tax returns and not to necessarily spend a lot of time explaining what is happening with that particular business.  The businessman doesn't really want to spend bunches of money learning about things he thinks he already knows, so he just hires the accountant to "do his taxes".  I would like to teach the business owner/manager to really want to know more about the financial activities of their business.  I want to show that business owner/manager that it is not "Rocket Science" but simply a method that can easily be developed to show the tracking of the company "Revenue" and "Expenses".  A Practical Accounting System can be developed to place the information into reports called Financial Statements - Balance Sheet, Income Statement, and Cash Flow Statement - in a simple straight forward method that doesn't require the owner/manager to become an accountant.  Todays modern computer software packages makes it easier for the owner/manager to record the financial transactions without being a nerd accountant (like me).

The secrets of making an accounting software package work properly for you has to do with the need for certain start-up process steps. Before the start-up of your software package, I advise that the owner/manager make an appointment with an outside accountant or consultant and to tell him/her what information they would like to understand from these daily financial transactions.

1. Edit the software's Chart of Accounts to be a better fit for your company
2. Establish the method of billing the customers - the Item listing with costs and selling prices
3. Develop the customer List - and established rules for the customers 
4. Develop the Vendor List - and established rules for our customers
5. Customize the Invoice for customers
6. Customize the Purchase Order for customers
7. Customize the Financial Statements (the developed Chart of Accounts will make this happen)
8. Layout the flow of work relative to recording the the financial data
9. Develop the cut-off dates to create timely closing of monthly transactions
10. From the Reports Sections - establish the set of Reports to be printed each month

Lesson One (1) gives you enough information for the proper development of your Practical Accounting System which will yield Financial Statements that will allow you to read the company properly.  I am leaving the contact information for Bud's Books as is shown below to enable you as a manager to have access to my business books and or consulting services.

How to contact Bud's Books

I am listing the various ways to contact Bud's Books in todays blog.  My newly designed website is not only fresh but with a theme that makes it easier to find all related items along with a simple contact form for questions or responses to the information listed.  Please visit my Buds Books website, my Bud's Books & Consulting Services Facebook, or this blog that you are visiting now.

Bud's Books Web Site  http://www.budsbooks.com

How to contact Bud's Books

I am listing the various ways to contact Bud's Books in todays blog.  My newly designed website is not only fresh but with a theme that makes it easier to find all related items along with a simple contact form for questions or responses to the information listed.  Please visit my Buds Books website, my Bud's Books & Consulting Services Facebook, or this blog that you are visiting now.

Bud's Books Web Site  http://www.budsbooks.com

The navigational tabs on this web site allow you to easily move between the pages to seek out the information that will be helpful for your individual needs.  Example:

About Bud - R.G. Bud Phelps was born in Gibbon, Nebraska, in 1932, and lived there until his family moved to Curtis, Nebraska in 1944.  He graduated from the University Of Nebraska School Of Agriculture (UNSA) in 1949, which was the only agriculture high school in the state.  He served in the U.S. Navy from 1951 to 1955. He married his wife, Patricia, in 1955, and they are currently living in Lincoln, Nebraska.  Bud and Patricia enjoy opportunities spending time with family including their three daughters, son-in-laws  and four grandkids who also all live in Lincoln.

Consulting Services - In addition to my writing endeavors, I still like to indulge in my passion for business and in particular, accounting. As a result, I offer a full line of consulting services ranging from simple email coaching to more comprehensive business analysis and recommendations, based on you and your company’s specific needs. My services follow the same principles in my book, “Cover Your Nut,” but we dig deeper to cater to the unique factors of your business and I teach you how to apply these principles in your daily life. In managing any business the goal should be to develop a basic understanding of accounting, with the result being the ability to read a financial statement presented by an accountant or the reports supplied by a software program like QuickBooks.

Testimonials - Don’t take it from me, but from some of my readership. I've posted some reviews/testimonials on my books and/or Services in the areas shown below and I invite you to read through them or feel free to submit your own.

Business - When I wrote “Cover Your Nut” I hoped to give business owners a practical and easy to read guide for accounting practices used on a regular basis.  Just because you’re a business owner, doesn’t mean you know anything at all about accounting and that’s simply because your focus is on your business and not necessarily the mechanics of balancing the books.  “Cover Your Nut” walks through these basic accounting principles and shows you how to put them into practice for you and your business.

Fiction -I have always been proud of my roots and my home state of Nebraska and “Gibbon’s Secrets” is my first endeavor into the world of fiction writing, where I have an opportunity to highlight these areas of my life in a fun, light-hearted way.  Though the book is about my experience growing up in a small Nebraska town, even the locals of Gibbon have to ask themselves twice if this tale is historically accurate or all in the mind of an imaginative boy?

Bud’s Books – Buy Direct

Welcome to my site!  This site was created to showcase my non-fiction and fiction writing, in addition to detailing my financial teaching services I offer.  There’s also some information about my volunteer work with SCORE, an entrepreneurship volunteer organization and highlights about my latest ventures in eastern Nebraska like book signings and seminars.  Let me know if you have any questions as your browse through the site.  I’d love to hear from you.  Now you have the opportunity to buy my books direct from my web site – just click on the buttons shown below.  The price for Cover Your Nut is $12.00 & the price for “Gibbon’s Secrets” is $15.00 with a $4.00 S&H added on each book.

Total prices are:  Cover Your Nut $12.00 + $4.00 S&H = $16.00; Gibbon’s Secrets $15.00 + $4.00 S&H = $19.00

I have just given you the tip of the iceberg, so to speak, now the ball is in your court to check out the additional information that is available to you.

 

Bud's Books & Consulting Service Facebook 
Bud's Books & Consulting Service -

Basic Information

Founded	2001
Location	Lincoln, NE 68506
About	Books published by RG Bud Phelps & Consulting Services provided.

Description	A book on practical Accounting and a book about a boy growing up in the small town of Gibbon Nebraska in the 40's. Consulting Services provided for small businesses - giving the owners/managers an understanding of their financial statements for better management controls.
Mission	Making products and services available for the small business community.
Products	Book-"Cover Your Nut" - Practical Accounting In Plain English for the Real World Book-"Gibbon's Secrets" - A Boy's Memories of the 40's

Email	bud1949@gmail.com
Website	http://www.budsbooks.com

Now I have introduced you to links relative to information available for your reflection & review - please visit both my website and like the Facebook link to Bud's Books & Consulting Service.

Thanking you in advance,
RG Bud Phelps

Different Views from the flight deck

ARABIAN GULF (May 18, 2011) Aviation Boatswain's Mate (Equipment) Airman Troyphilip Obuga, from Morgantown, W.Va., ducks behind the center-deck hatch as an F/A-18F Super Hornet catapults off the flight deck of the aircraft carrier USS Ronald Reagan (CVN 76).

 ARABIAN GULF (May 18, 2011) Aviation Boatswain's Mate (Equipment) Airman Aaron Jones signals to a shooter from the deck edge operator station on the flight deck of the aircraft carrier USS Ronald Reagan (CVN 76).

The Nimitz-class aircraft carrier USS John C. Stennis (CVN 74) is underway in the Pacific Ocean during a simulated strait transit, 

and if you look closely you'll see support crew all over the flight deck.

Sailors signal to suspend a launch aboard the aircraft carrier USS Ronald Reagan (CVN 76).

ARABIAN GULF (May 16, 2011) An F/A-18C Hornet assigned to the Death Rattlers of Marine Fighter Attack Squadron (VMFA) 323 launches from the aircraft carrier 

USS Ronald Reagan (CVN 76). 

The crew is towing another Hornet into position on the flight deck.

 A landing signal enlisted assigned to the multipurpose amphibious assault ship USS Bataan (LHD 5) guides an MV-22B Osprey.

 Sailors prepare an F/A-18E Super Hornet assigned to the Argonauts of Strike Fighter Squadron (VFA) 147 to catapult from the aircraft carrier USS Ronald Reagan (CVN 76).

This short series of pictures gives you a small glimpse of how important the deck crew of sailors are to the successful operation of an aircraft carrier. My white hat is off for the bravery of the crew that is exposed to danger everyday that they are on the flight deck.  Congratulations crew - you deserve our gratitude. 

Anchors Away!

MANILA, Philippines (May 16, 2011) The Nimitz-class aircraft carrier USS Carl Vinson (CVN 70) and the Ticonderoga-class guided-missile cruisers USS Bunker Hill (CG 52) and USS Shiloh (CG 67) are at anchor in Manila Bay during a port visit to Manila, Republic of the Philippines.

PACIFIC OCEAN (May 12, 2011) The Nimitz-class aircraft carrier USS John C. Stennis (CVN 74) transits the Pacific Ocean.

PACIFIC OCEAN (May 16, 2011) A C-2A Greyhound from the Providers of Fleet Logistics Support Squadron (VRC) 30 launches from the Nimitz-class aircraft carrier USS John C. Stennis (CVN 74).

PACIFIC OCEAN (May 16, 2011) An F/A-18F Super Hornet from the Black Aces of Strike Fighter Squadron (VFA) 41 lands aboard the Nimitz-class aircraft carrier USS John C. Stennis (CVN 74).

Thanks to all my blog followers - Visit my web site - http://www.budsbooks.com and view book "Gibbon's Secrets" A Boy's Memories of the 40's 

I have included a time line of World War II battles at the end of each year represented, starting in 1940 and going through the war ending in 1945

An assortment of Navy News pictures for you to enjoy

Coming or Going

INDIAN OCEAN (May 7, 2011) An F/A-18C Hornet assigned to the Blue Diamonds of Strike Fighter Squadron (VFA) 146 prepares to launch from the aircraft carrier 

USS Ronald Reagan (CVN 76) as another Hornet is waived off its landing approach.

Michael Murphy (DDG 112)

BATH, Maine (May 7, 2011) Guests await the christening ceremony for the Arleigh Burke-class guided-missile destroyer Pre-commissioning Unit (PCU) Michael Murphy (DDG 112) at 

General Dynamics Bath Iron Works in Bath, Maine. Michael Murphy was 

christened by Maureen Murphy, mother of the ship's namesake,

 Navy (SEAL) Lt. Michael Murphy. Murphy was posthumously awarded the Medal of Honor for his actions during Operation Red Wings in Afghanistan in June 2005.

NEW ORLEANS (May 5, 2011) The U.S. Navy flight demonstration squadron, the Blue Angels, 

fly in formation above Naval Air Station Joint Reserve Base New Orleans. 

ARABIAN SEA (April 15, 2011) Sailors jump to the sea from an aircraft elevator during a swim call aboard the Nimitz-class aircraft carrier USS Carl Vinson (CVN 70).

Early morning launch

ARABIAN SEA (May 4, 2011) An F/A-18C Hornet launches from the Nimitz-class aircraft carrier USS Carl Vinson (CVN 70). 

ARABIAN GULF (April 24, 2011) A CH-53 Sea Stallion helicopter assigned to Helicopter Mine Countermeasures Squadron (HM) 15 flies in formation with 

British, Pakistani and U.S. mine countermeasures ships during Arabian Gauntlet 2011.

A Travel-log of Our Trip from Nebraska By Alice H. Phelps

I wanted to share the Travel-log my Grandmother Alice Phelps wrote of our experiences during the trip from Gibbon Nebraska to Edmonds Washington.  My Mother and Father moved them out west in August 1938 and I shared her journal of this trip in my book "Gibbon's Secrets".  I used a writer's prerogative and put the trip in the time frame of my book, the 40's.  The important thing is that I am sharing Grandma Alice's Travel-log word for word, exactly how she wrote it.

 A Travel-log of Our Trip from Nebraska

By Alice H. Phelps

August 18, 1938

We left Gibbon, Nebr for Seattle, Wash on Thursday August 18 at 7:15 am.  There were 7 of us; Reginald, Addie, Jeannine and Budddy, Fred Phelps (our nephew), Frank and myself.  It was a lovely, cool morning for Aug in Nebr.  Our first stop was at Overton, where we saw the Wallace’s.  As Lawrence had just gone to Lexington we failed to see him.  Then on West to North Platte, where we stopped and rested by making some small purchases in a dime store.  We stopped at Sutherland and had lunch.  The day was very warm and windy.  Eats awful.

            The scenery was not worth mentioning from there on until we were over the line in Wyoming.  Shortly after this we noticed a low dark cloud in the S.W. which proved to be our 1^st glimpse of a mt. range.   Addie had been driving up till this time, but began to have a severe headache.  We decided to stop for the night as we were near Cheyenne, where we had planned to spend our 1^st night.  We stayed at the “Old Mill Cabins” a very nice place.  Very soon Frank had met some young people from Alma who were well acquainted with Johnny and Evelyn.

            We arose very early in the morning, all refreshed and feeling fine after a good night’s rest.  A happy surprise was in store for us.  Frank saw Mr. Mickey out walking with Mrs. Mickey; Thais & Gordon had arrived in the night and were in the cabin adjoining one of ours.  We were glad to have one more glimpse of Gibbon people – But had to start driving on.  The scenery was most interesting with unusual formations and the mt. range was close enough to see the snow on the peaks, and also feel a strong cold wind blowing.  Words are lacking to describe the beauty of the hills covered with pine trees, the colorful rocks and odd shapes.  Well built viaducts were seen along the way.

            We stopped the car at the lone pine tree to wait for the truck.  The tree is an old land mark, 80 years old.  It has grown out of solid rock.  We took some pictures, hope they are presentable.  The children are well & happy enjoying the many changing scenes.  About 8:30 Friday morning we arrived at Summit Inn, the highest point on Lincoln highway, 8,835 ft and then began the descent.  The drive was wonderful tho a little breath taking.  As we came out of the gorge we saw the mtns again - very blue in the distance.  Then we saw Laramie, a lovely city at the foot of snow capped mtns.

We enjoyed a very good breakfast at Laramie and started on west ward.  The less said about the country between Laramie & Rawlins, the better.  If the Indians gave that land to the whites, it was a good joke on the whites, as it is just a desolate alkali and sage brush covered country.

            About 5 miles east of Medicine Bow we stopped at Como Museum which is the oldest building in the world as it is built of Dinosaur bones.  After looking over the relics we started on.  As the truck had been slowing down and seemed to be getting worse it had to go to a garage at Harina.  We were in the car and waited about 2 hrs at Dana – a little mining town which looked like it might be in Switzerland.  Low houses with green or red roofs.  A 60 mi wind was blowing a gale which liked nothing better than snatching off hats.  If you don’t believe it ask Frank.

            At last we came to Rawlins.  It is a nice town.  We ate dinner and decided to drive awhile as we had lost so much time.  The roads were perfect.  About 7 o’clock we reached the Continental Divide.  This marks the division of the great river system of the US.  Tributaries of the Mo & Miss flow to the East.  The Snake flows NW to the Columbia and the Green into the Colo.  We talked to the people who live in this tiny place.  They told about -40 degree weather and how lonely they were when the tourist season was over.

            When we arrived at Wamsuttes we engaged cabins for the night.  We had poor accommodations, but as we were very tired were thankful for beds to sleep in.  A beautiful morning greeted us.  The air was so fresh and pure we were glad to be on our way.  We noticed a few birds but had traveled many miles without even seeing a chicken.  The scenery began to be more interesting.  We passed the Point of Rocks and the drive from there on was very scenic – high towering rocky bluffs on both sides of the road.  Then sage brush and more safe brush.

            Just before we came to Oakley the truck was found to be out of gas with no station in sight.  We knew that we had been cheated at the last gas station.  Jeannine stayed there until Addie went back with the gas, then we continued on our way.  The scenery was improving and at last we left Wyoming and we were not sorry.

            We spent the 3^rd night at Soda Springs, had a good supper, good cabins and wee soon sleeping snugly under 2 heavy blankets.  As we had a stove in our cabin, Frank started a fire with wood and coal and we enjoyed it very much.  We were on the road at 6:00 am and traveled over the most beautiful country we had seen, arriving at Pocatello at 8:30 where we were quite ready for a hearty breakfast of cakes, sausages, fruit & postem.  We were on Highway 30 which took us out of Pocatello thru a tunnel which delighted the children.  Much to Buddy’s surprise we discovered posters with “Welcome Buddy” on many store windows and conspicuous places.  The American Legion was having 2 days of celebrations.        

            Our next stop was at the American Falls, which is a beautiful sight.  Reg, Addie, Fred & the children went down to the pier and took pictures.  The next point of interest was a great rocky point marked “Indian Massacre Rocks”.  One  could easily imagine what had taken place there many years ago.

            The afternoon was warm and as the road led away from the Snake River, which we had had to our right for many miles, we noticed an alkali soil covered with thick sage brush and wondered if we had in some way gone back into Wyo.  Very few varieties of flowers were seen.  Sun flowers, golden rod, Indian paint brush and bunches of small yellow flowers were all we noticed.  We had been following the truck all day.  At Burley, in some way we missed it and went on.  After about 10 miles we decided to wait and in about 30 minutes were very glad to see it come over the hill.

            The road was very good so in good time we arrived at Twin Falls where we ate lunch and loafed around for about an hour.  We saw a handsome cowboy.  He was dressed in a rich dark red satin shirt, black trousers, high heeled boots and a big black hat.  I think he knew we were looking him over as he gave us a whimsical smile.  We were soon in a beautiful valley were poplar trees were very popular.  Great clumps and long rows of them lined the road and they were very beautiful.  Then we saw some peach and apple trees loaded with fruit.  Then we saw little water falls coming out of the great rocky bluff to our right.  This water made its way in to the Snake River.

            During the afternoon we crossed over one of the highest bridges in the world; over the Snake River.  But the thrill of the afternoon was going up and over a great hill.  I could not take my eyes off the truck except when we would lose it around a curve.  It was made safely, and I was very thankful the Reginald and Addie were such good drivers.  Later we came to King Hill but I think the other one was the King.

            As we stopped at a filling station Buddy found a shinny nickel.  The very best one he ever had seen and the biggest I think.  We had planned to spend the night at Boise but when we arrived it was quite impossible to find lodging as the State Fair was being held there.  We had to dive on about 30 miles farther before we could get cabins.  We had driven over 400 miles that day which is a long trek with a heavily loaded truck on winding mountainous roads.

            We made an early start and found ourselves in a very beautiful country.  Great pine, hemlock and several other varieties of evergreen trees filled the valley and covered the mountain sides.  We also saw clumps of elder berries.  The boys discovered a down tire at Mountain Home, so we stopped while it was being patched.  Bought some peaches which were very good.  We had seen peach and apple orchards along the way.  Very beautiful yards were in evidence in residential districts.  Some lovely farm homes but more little shacks were seen.  We at lunch at Baker and quite fell in love with the place.  It is a grand little city of very friendly people.  We noticed so many weeping willow trees.  One place had a weeping willow hedge for a background.

            Nearly all cities of any size were having fairs or rodeos which made it difficult to find cabins.   Monday night we stayed in Umatilla.  We had a wonderful cabin.  Two full size beds with dresser, clothes closet, well equipped bath, Kitchenette with cupboard, table, electric grill and everything was new and clean.

            Reginald, Addie, and the children went over to Lyle, Washington via the Dalles.  They crossed on the ferry.  They returned about 10 o’clock as Addie’s brother Merton was in Tacoma.  Then we started on.  We changed our course, deciding to go via Yakima.  This valley is fruit laden.  We bought some large delicious peaches.  The trees were so loaded with fruit.  There were bright colored apples, peaches, plums and golden pears.  We had to go on the truck highway on account of the truck, but I don’t think we lost by so doing as the drive was very very beautiful.   We went thru a tunnel.  It is quite a thrill to go thru a mountain.  The truck had to pass a great transport in the tunnel.  Fred held his breath.  The road wound around the mountains, the trees were so tall and dense and the Kakima river down below reflecting the trees and the mountains.  At first I could not enjoy these drives as they took my breath away.

            When we were entering Ellensburg we had a flat on the car so decided to stay all night and finish the last lap in the morning.  The night was cold but we all survived and the drive thru the National Forest was the grandest sight I have ever seen.  There were beautiful fern and very colorful purple flowers and bright foliage along the road side.  The trees were taller and taller.  We suddenly came to a tract which had been recently burned over.  Great pines fallen over each other.  How such a fire could ever be controlled is a mystery to me.  Then we passed thru a beautiful section called “Big Tree Park”, by the Federated Women’s Club.  Then we went over another burned over section and the sky was heavy with smoke.  We could smell the smoke plainly although the fire was possibly many miles distant.

            Just outside of Falls City we saw some Totem Poles.  Very colorful.  The pleased the children as well as the grownups.  Frank had complained that the mountains were not up to his expectations, but this last mourning quite filled the bill.  As we went down thru a deep gorge for miles and miles with the great towering peaks on both sides of the road, and in the distance still higher ones.

            We are within 25 miles of Seattle.  Fruit and flowers are profuse.  Washington is the best we have seen.  We have arrived at Bothell where the broadcasting station is located where Lloyd Green made his 1^st contact with Charles.  It is only 23 miles to Edmonds now and so at about 1:30 pm Wednesday August 24^th we reached Edmonds, our destination.  We were welcomed by Charles, Margaret and Dorilee.  All our weariness was forgotten for a time, at least as it was so good to visit with the children and to know we had made a wonderful trip safely.

I hope you enjoyed Grandma Alice's Travel-log as much as I have enjoyed it over the years.  I have gone back into the travel-log and highlighted a few of the special parts that are my personal favorites.