Accounting Queries (RLE Accounting)
These reprints of articles, lectures and talks cover the period 1949 – 1980. They chart the development of the academic subject of accountancy and illustrate some of the matters which were concerning the academics at the London School of Economics at a time when academic accountancy was still in its infancy.
1. Published Accounts as an Aid to Investment 2. Reflections on the Accounting Provisions of the Companies Act, 1948 3. A Note on Reserves, Provisions and Profits 4. Income and Capital in Income Taxation – Distributions by Companies 5. Accuracy and Inaccuracy in Profit Calculation 6. Company Accounting in the Nineteenth and Twentieth Centuries 7. The Valuation of Stock in Trade for Income Tax Purposes 8. Memorandum of Evidence to the Jenkins Committee 9. Thinking in Figures 10. Income and the Valuation of Stock-in-Trade 11. Business Valuation, Goodwill and the Super-Profit Method 12. Company Accounts in Britain: The Jenkins Report 13. Accounting Principles and Business Reality 14. The Principles and Aims of Budgetary Control 15. The Nature of Profit 16. The True and Fair View 17. Some Aspects of Inflation and Published Accounts 18. Deprival Value and Financial Accounting 19. Accounting Standards in the British Isles 20. Why All-Purpose Accounts Will Not Do 21. Sandilands and the Logic of Current Cost 22. The Logic of Financial Reporting.