Local Authority Accounting Methods Volume 1 (RLE Accounting): The Early Debate 1884-1908, 1st Edition (Paperback) book cover

Local Authority Accounting Methods Volume 1 (RLE Accounting)

The Early Debate 1884-1908, 1st Edition

Edited by Hugh Coombs, J. R. Edwards


324 pages

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This book contains a collection of papers dealing with a range of controversial issues which exercised the minds of local authority officials from 1884-1908. The 28 items reproduced cover a wide range of matters. They are presented chronologically because many of the papers deal with more than one topic but also because it provides a clearer guide to the development of views on numerous inter-related issues. These issues are still of interest and relevant today: most of the papers deal with the need to improve the level of accountability to local electors – something which has been the main thrust of UK government policy since 1979. Other papers focus on the need to address internal accounting problems, such as the need for improved costing procedures to measure the performance of different activities.

Table of Contents

1. Municipal Accounts The Accountant 20 September – 29 November, 1884 2. Corporation Accounts Edwin Guthrie 3. Corporation Gas Works Accounts The Accountant 4 August-8 September, 1888 4. County Councils and Their Accounts Harry Squance 5. Audit of County Councils Accounts Edwin Guthrie 6. Municpal Accounts The Accountant 21 October-18 November, 1893 7. A borough Treasurer’s Abstract of Accounts Lister Woodhouse 8. Municipal Capital Accounts: Should Assets of Value be Depreciated as the Loans are Paid Off? George Swainson 9. Municipal works Departments Fred E. Harris 10. Corporation Electricity Works Accounts H. M. Stevens 11. Municpal Profits William Wing 12. The Glasgow corporation Accounts, with Special Reference to Depreciation and Sinking Funds Alexander Murray 13. Municipal Accounts – Balance Sheets Fred E. Harris 14. Municipal Cost Accounts J. C. Greatrex 15. Government Returns Charles H. Brear 16. The Statutory Powers and Duties of Auditors G. H. Waymark 17. The Local Government Board Audit R. F. Gattey 18. The Elective Auditors A. Griffiths 19. The Professional Auditor F. Carter 20. Presidential Address William Gunner 21. Discussion on Municipal Accounts R. F. Miller 22. The Stating of Municipal Balance Sheets J. C. Haworth 23. The Accounts of Urban District Councils J. A. Eckersley 24. Glasgow Corporation Tramways James Dalrymple 25. Sinking Funds and their Relation to Depreciation Funds J. W. Forster 26. Appreciation of Municipal Assets Francis G. Burton 27. Depreciation: With Special Reference to the Accounts of Local Authorities Lawrence R. Dicksee 28. The audit of the Accounts of Municipal Corporations George R. Butterworth.

About the Editors

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

Accounting carries with its history a vast number of ideas which have slowly developed along with it.

The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General
BUSINESS & ECONOMICS / Accounting / Financial
BUSINESS & ECONOMICS / Accounting / Governmental