Local Authority Accounting Methods Volume 2 (RLE Accounting) (eBook, ePUB)

Problems and Solutions, 1909-1934
Redaktion: Coombs, Hugh; Edwards, J. R.

• Format: ePub

Produktbeschreibung

The book contains a collection of papers dealing with a range of controversial accounting issues which exercised the minds of local authority officials during the period 1909-1934 and the "e;solutions"e; embodied in the Accounts (Boroughs and Metropolitan Boroughs) Regulations 1930. The contributors to the debate were mainly local government officials and the items reproduced cover a wide range of matters such as the content of the abstract accounts; the need for standardization and an illuminating comparison of the nature and contents of municipal accounts with those of limited companies. A number of issues which received close attention from the literature during the early part of the present century were related to the growth of municipal trading undertakings (water, gas, tramways and electricity). The pricing of these services was a matter of considerable debate; questions included whether these services should be priced to generate a profit, break-even or receive a subsidy from the rates. The depreciation question and the related issues of loan periods and the need for a sinking fund receive some attention as do the growing concern of municipal debt.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 386
• Erscheinungstermin: 5. Februar 2014
• Englisch
• ISBN-13: 9781134679935
• Artikelnr.: 40445183

Autorenporträt

Multivolume collection by leading authors in the field

Inhaltsangabe

1. Municipal Finance 2. Tramway Finances and Policy 3. Income Tax as
Affecting Local Authorities 4. The Limitation and Application of Profits
from Municipal Undertakings 5. Some Features of Local Authorities' Finance
6. Municipal Debt 7. The Appointment of the Central Establishment Expenses
of Local Authorities 8. Tramway Finances Leading Article The Accountant 9.
City of Coventry Tramways Department, Report of General Manager &
Professional Auditor as to making Provision in the Accounts for Renewals
and other Question of Financial Policy 0. Income Tax. Offical Allowances in
Respect of Depreciation of Machinery & Plant 11. Application of Electricity
Revenue 12. The Profits of Municipal Trading Departments The Accountant 13.
Observations on the Transfer of Undertakings to Public Authorities 14. The
Progress of Ideas in Municipal Accoutancy 15. The Published Accounts of a
Municipality Sydney Larkin 16. Income Tax in Relation to the Accounts of
Local Authorities 17. Electricity Accounts of Local Authorities and Costs
in Connection with the Same 18. The Redemption of Loans (including its
relation to Depreciation Fund) Arthur Collins 19. Tramway Accounts & Costs
20. Abstracts of Accounts 21. A 'Real' Consolidated Loans Fund 22. Costing
and Allocation of Central Establishment Charges 23. A Comparison of
Commercial Accounts with Municipal Accounts 24. Electricity Accounts and
Costing 25. The Accounts of Municipal Undertakings 26. Standardisation of
Abstracts of Accounts 27. Cost Accounts as Applied to Municipalities 28.
Memorandum to Accompany the Accounts (Boroughs and Metropolitan Boroughs)
Regulations 1930 Knight's Local Government and Magisterial Reports 29.
Borough Accounts 30. Costing 31. Accounts of Local Authorities