Accounting Queries, 1st Edition

  • Published By:
  • ISBN-10: 1134677553
  • ISBN-13: 9781134677559
  • Grade Level Range: College Freshman - College Senior
  • 232 Pages | eBook
  • Original Copyright 2014 | Published/Released December 2015
  • This publication's content originally published in print form: 2014

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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.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
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 Centuries1.
7: Valuation of Stock In Trade For Income Tax Purposes.
8: Memorandum by Harold C. Edey, Reader in Accounting, University of London.
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 Accounting.