NEW

eBook Reporting Fixed Assets In Nineteenth-Century Company Accounts, 1st Edition

  • Published By:
  • ISBN-10: 1134706537
  • ISBN-13: 9781134706532
  • DDC: 657.73
  • Grade Level Range: College Freshman - College Senior
  • 584 Pages | eBook
  • Original Copyright 2014 | Published/Released March 2016
  • This publication's content originally published in print form: 2014
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About

Overview

This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Preface.
Methods and Procedures in General Use.
1: Factory Accounts.
2: The Concept of Profit in British Accounting, 1760–1900.
3: Accounting Evolution to 1900.
4: Illustrations of the Early Treatment of Depreciation.
5: The Depreciation of Factories.
6: Capital Accounting in the Industrial Revolution.
Practices among Public Utilities.
7: The Origins and Evolution of the Double Account System: An Example of Accounting Innovation.
8: The Development of British Railway Accounting: 1800–1911.
9: Captain Mark Huish: A Pioneer in the Development of Railway Management.
10: On Deterioration of Railway Plant and Road; in Two Reports, to the Directors of the London & North Western Railway Company.
11: London and North Western Railway: Report to the Permanent Way Committee, on the Renewal Fund.
12: Depreciation and Fixed Asset Valuation in British Railway Company Accounts to 1911.
13: Aspects of Railway Accounting Before 1868.
14: The Published Accounts of the Northampton Gas Light Company 1823–1900.
15: Legislative Regulation of Railway Finance in England.
Legal and Other Influences.
16: Influence of Nineteenth and Early Twentieth Century Railroad Accounting on the Development of Modern Accounting Theory.
17: The Origin and Evolution of Nineteenth-Century Asset Accounting*.
18: Chartered Accountants Students' Society of London.
19: Tax Treatment of Capital Expenditure and the Measurement of Accounting Profit.
20: Lawrence Dicksee, Depreciation, and the Double-Account System.
21: The Treatment of Fixed and Circulating Capital in the Accounts of Joint-Stock Companies.
22: Depreciation.
23: Asset Classification and Asset Valuation.
Some Economic Effects.
24: Nineteenth Century Accounting Error*.
25: Cash-Based Accounting in a Slate Quarry 1892–1920: A Possible Cause of Share Price Undervaluation.
26: The Influence of Accounting on the Development of an Economy.