Overview

"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 ""solutions"" 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."

Full Product Details

Author:   Hugh Coombs (University of Glamorgan, UK) ,  J. Edwards
Publisher:   Taylor & Francis Ltd
Imprint:   Routledge
Weight:   0.453kg
ISBN:  

9780415713443

ISBN 10:   0415713447
Pages:   386
Publication Date:   01 November 2013
Audience:   College/higher education ,  Postgraduate, Research & Scholarly ,  Undergraduate
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

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

Reviews

Author Information

Multivolume collection by leading authors in the field

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions