Accounting innovation: municipal corporations ; 1835 - 1935
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York [u.a.]
Garland
1996
|
| Series: | New works in accounting history
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIII, 204 S.: graph. Darst. |
| ISBN: | 0815322445 |
Staff View
MARC
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Record in the Search Index
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|---|---|
| adam_text | CONTENTS
Preface xi
1 Introduction 1
The nature of accountability 1
The organisational entity 1
Research sources 3
Accounting change 3
Agents of change 5
Objectives of study 7
Structure of text 8
2 Structure of local authorities 10
Early administrative developments 10
Development of the local authority structure, 1834 1935 12
Central government agencies 15
Municipal corporations 19
Review 20
3 Regulatory framework 22
Accountability medieval times to 1835 22
Government investigation of the ancient boroughs 28
Regulations, 1835 1935 30
Fund accounting 30
The district fund 32
Subsequent statutory developments 32
Review 33
V
Accounting Innovation. Municipal Corporations 1835 1935
4 Record keeping in municipal corporations 35
Methods of record keeping 35
The unaccountable boroughs 37
Government (in)action 42
The adoption of DEB 43
The case for change 43
Regulations 43
Local initiatives 44
Conclusion 47
5 Framework of accounts 52
The key practices 53
Financial reporting 57
Cash versus accruals accounting 57
Distinguishing capital from revenue 59
The double account system 60
The aggregate balance sheet 61
The process of accounting change 65
The regulatory framework 65
Public accountants 68
Local initiatives 70
Assessment and Conclusion 74
6 Capital accounting: theory and practice 80
The environment 81
Trading undertakings 81
Loan regulations 88
Contrasting corporation and company developments 92
The accounting treatment of capital expenditure 94
The identification of capital expenditure 94
Presentation of fixed assets in the balance sheet 95
Cost or value 97
Amortisation of capital expenditure: theory 99
Amortisation of capital expenditure: practice 106
Review and conclusion 114
vi
Accounting Innovation. Municipal Corporations 1835 1935
7 Municipal audit a professional power struggle 119
The elective audit 119
The district audit 126
The professional audit 129
Review and conclusion 137
8 Nature of the municipal audit issues 142
Cost 142
Extent of the Audit 144
Year end versus continuous audit 148
The audit report 150
9 Companies and corporations comparative developments 155
Recent developments 157
Issues and findings 158
Financial reporting: cash versus accruals 159
The balance sheet 160
Standardisation 161
Depreciation accounting 162
The double account system 164
Public information 165
Consolidated accounts 166
Audit 167
Details and diagrams 168
Review, analysis and conclusion 170
10 Concluding comments 174
Regulation 174
Market forces 175
Public duty 178
Mechanism of change 179
References 182
Index 193
vii
Accounting Innovation. Municipal Corporations 1835 1935
TABLES AND FIGURES
Table 3.1: Significant events in the history of municipal
corporations 25
Table 3.2: Selected comments of the Commissioners (1835)
investigating municipal corporations on the matters
of accounts, audit and neglect of account keeping 26
Table 3.3: The growth in membership of the Corporate Treasurer
and Accountants Institute between 1886 and 1935 33
Table 5.1: Municipal corporations rate receipts 53
Table 5.2: Development of financial reporting procedures key
practices 56
Table 6.1: Local authority expenditure on principal services,
1884/85 1934/5 82
Table 6.2: Key statistics for selected municipal corporations,
1890 1930 83
Table 6.3: Analysis of contributions of trading undertakings to
the rate fund of Birmingham City Council 1875 to
1934/35 90
Table 6.4: Depreciation etc., Bradford, 1901 21 91
Table 6.5: Financing capital expenditure in limited companies and
municipal corporations 93
Table 6.6: Depreciation etc charged by selected municipal
corporations, 1890 1930 108
Table 6.7: Transfers to depreciation, reserve and renewals funds by
municipal corporations 1890 1930 113
Table 7.1: Audit fees 134
viii
Accounting Innovation. Municipal Corporations 1835 1935
Table 7.2: Professional audit of municipal corporations, 1914 135
Table 8.1: Typical audit reports 151
Table 10.1: Salaries of officials at the sixteen largest municipal
corporations, in terms of population, in 1891. 177
Figure 2.1: The evolution and life span of the local government
authorities in England and Wales 16
Figure 4.1: Extract from the Constables accounts, 1579 80
for Manchester 39
Figure 5.1: Borough fund account balance sheet, Cardiff
Corporation, 1900 62
Figure 5.2: Aggregate balance sheet, Bradford
Corporation, 1900 64
ix
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| id | DE-604.BV010884898 |
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| spelling | Coombs, Hugh M. Verfasser aut Accounting innovation municipal corporations ; 1835 - 1935 Hugh M. Coombs and John Richard Edwards New York [u.a.] Garland 1996 XIII, 204 S.: graph. Darst. txt rdacontent n rdamedia nc rdacarrier New works in accounting history Geschichte 1835-1935 gnd rswk-swf Accounting gtt Overheidsbedrijven gtt Geschichte Municipal corporations Great Britain Accounting History Municipal corporations Great Britain Auditing History Municipal finance Great Britain Accounting History Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Gemeindeverwaltung (DE-588)4019990-3 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Gemeindefinanzierung gnd rswk-swf Großbritannien (DE-588)4022153-2 g Gemeindefinanzierung f Rechnungslegung (DE-588)4128343-0 s Geschichte 1835-1935 z DE-604 Gemeindeverwaltung (DE-588)4019990-3 s Edwards, John R. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007278544&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Coombs, Hugh M. Edwards, John R. Accounting innovation municipal corporations ; 1835 - 1935 Accounting gtt Overheidsbedrijven gtt Geschichte Municipal corporations Great Britain Accounting History Municipal corporations Great Britain Auditing History Municipal finance Great Britain Accounting History Rechnungslegung (DE-588)4128343-0 gnd Gemeindeverwaltung (DE-588)4019990-3 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4019990-3 (DE-588)4022153-2 |
| title | Accounting innovation municipal corporations ; 1835 - 1935 |
| title_auth | Accounting innovation municipal corporations ; 1835 - 1935 |
| title_exact_search | Accounting innovation municipal corporations ; 1835 - 1935 |
| title_full | Accounting innovation municipal corporations ; 1835 - 1935 Hugh M. Coombs and John Richard Edwards |
| title_fullStr | Accounting innovation municipal corporations ; 1835 - 1935 Hugh M. Coombs and John Richard Edwards |
| title_full_unstemmed | Accounting innovation municipal corporations ; 1835 - 1935 Hugh M. Coombs and John Richard Edwards |
| title_short | Accounting innovation |
| title_sort | accounting innovation municipal corporations 1835 1935 |
| title_sub | municipal corporations ; 1835 - 1935 |
| topic | Accounting gtt Overheidsbedrijven gtt Geschichte Municipal corporations Great Britain Accounting History Municipal corporations Great Britain Auditing History Municipal finance Great Britain Accounting History Rechnungslegung (DE-588)4128343-0 gnd Gemeindeverwaltung (DE-588)4019990-3 gnd |
| topic_facet | Accounting Overheidsbedrijven Geschichte Municipal corporations Great Britain Accounting History Municipal corporations Great Britain Auditing History Municipal finance Great Britain Accounting History Rechnungslegung Gemeindeverwaltung Großbritannien Gemeindefinanzierung |
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