Ulteriori informazioni
Sommario
Municipal Accounts.; Corporation Accounts; Corporation Gas Works Accounts.; County Councils and their Accounts.; Audit of County Councils' Accounts.; Municipal Accounts.; Manchester Chartered Accountants Students' Society; Municipal Capital Accounts: Should Assets of Value be Depreciated as the Loans are Paid Off?; Municipal Works Departments.; Corporation Electricity Works Accounts.; The Sheffield Chartered Accountants Students' Society. Municipal Profits.; The Glasgow Corporation Accounts, with special reference to Depreciation and Sinking Funds; London Student's Society. “Municipal Accounts—Balance Sheets.”; London Students' Society.; Lancasbire Students' Society.; London Students' Society; The Local Government Board Audit; The Elective Auditors; The Professional Auditor; Presidential Address; Discussion on Municipal Accounts; Lancashire Students' Society. Prize Essay — “The Stating of Municipal Balance Sheets.”; Lancashire Students' Society.; Glasgow Corporation Tramways.; Sinking Funds and Their Relation to Depreciation Funds; Appreciation of Municipal Assets; Depreciation: with Special Reference to the Accounts of Local Authorities.; The Audit of the accounts of Municipal Corporations
Info autore
Multivolume collection by leading authors in the field
Riassunto
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.
