Local Authority Accounting Methods

Author : Hugh Coombs,J. Edwards
Publisher : Routledge
Page : 387 pages
File Size : 43,9 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781134679867

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Local Authority Accounting Methods by Hugh Coombs,J. Edwards Pdf

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.

Author : Hugh M. Coombs
Publisher : Unknown
Page : 128 pages
File Size : 52,8 Mb
Release : 2024-07-03
Category : Electronic
ISBN : OCLC:1070352801

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Local authority accounting methods by Hugh M. Coombs Pdf

Author : Hugh Malcolm Coombs,J. R. Edwards
Publisher : Unknown
Page : 128 pages
File Size : 52,5 Mb
Release : 2013
Category : Local finance
ISBN : 0415530814

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Local Authority Accounting Methods by Hugh Malcolm Coombs,J. R. Edwards Pdf

Author : Hugh J. Coombs,John Edwards
Publisher : Routledge
Page : 406 pages
File Size : 42,8 Mb
Release : 2020-10-07
Category : Business & Economics
ISBN : 9781135492458

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Local Authority Accounting Methods by Hugh J. Coombs,John Edwards Pdf

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.

Author : Hugh Coombs,J. R. Edwards
Publisher : Routledge
Page : 336 pages
File Size : 48,8 Mb
Release : 2014-05-09
Category : Business & Economics
ISBN : 9781134657605

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Local Authority Accounting Methods Volume 1 (RLE Accounting) by Hugh Coombs,J. R. Edwards Pdf

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.

Author : Professor Hugh Coombs,J. R. Edwards
Publisher : Routledge
Page : 382 pages
File Size : 55,7 Mb
Release : 2016-01-31
Category : Electronic
ISBN : 113897997X

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Local Authority Accounting Methods by Professor Hugh Coombs,J. R. Edwards Pdf

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.

Author : Eugenio Caperchione,Riccardo Mussari
Publisher : Springer Science & Business Media
Page : 275 pages
File Size : 44,5 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461545811

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Comparative Issues in Local Government Accounting by Eugenio Caperchione,Riccardo Mussari Pdf

In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Author : AA. VV.
Publisher : FrancoAngeli
Page : 214 pages
File Size : 42,8 Mb
Release : 2008-06-30T00:00:00+02:00
Category : Business & Economics
ISBN : 9788846493910

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Local Authorities’ Accounting and Financial Reporting. Trends and Techniques in a Multinational Perspective by AA. VV. Pdf

365.632

Author : Hugh Coombs,J. Edwards
Publisher : Routledge
Page : 311 pages
File Size : 51,9 Mb
Release : 2014-04-16
Category : Business & Economics
ISBN : 9781134676927

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Accountability of Local Authorities in England and Wales, 1831-1935 Volume 1 (RLE Accounting) by Hugh Coombs,J. Edwards Pdf

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.

Author : Hugh J. Coombs,John Edwards
Publisher : Routledge
Page : 334 pages
File Size : 47,8 Mb
Release : 2020-10-07
Category : Business & Economics
ISBN : 9781135492380

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Local Authority Accounting Methods by Hugh J. Coombs,John Edwards Pdf

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.

Author : Hugh Coombs,J. Edwards
Publisher : Routledge
Page : 434 pages
File Size : 47,7 Mb
Release : 2014-02-24
Category : Business & Economics
ISBN : 9781134677139

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Accountability of Local Authorities in England and Wales, 1831-1935 Volume 2 (RLE Accounting) by Hugh Coombs,J. Edwards Pdf

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.

Author : Brian Dollery,Harry Kitchen,Melville McMillan,Anwar Shah
Publisher : Springer Nature
Page : 330 pages
File Size : 52,7 Mb
Release : 2020-06-01
Category : Business & Economics
ISBN : 9783030367251

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Local Public, Fiscal and Financial Governance by Brian Dollery,Harry Kitchen,Melville McMillan,Anwar Shah Pdf

This book provides a comprehensive treatment of traditional as well as newer topics in local public, fiscal and financial management principles and practices. It covers traditional topics of local public management, local revenue administration with special emphasis on property tax administration, local budgeting and accounting, and methods of capital finance. Newer topics covered include political economy of local government, fiscal rules for local fiscal discipline, local government integrity and performance accountability, and municipal mergers and inter-municipal cooperation based upon relative importance and political, fiscal and administrative autonomy of local governments. The treatment is non-technical and suitable for a wide variety of audiences including scholars, instructors, students, policy advisors, and practitioners.

Author : Anwar Shah
Publisher : World Bank Publications
Page : 290 pages
File Size : 51,6 Mb
Release : 2007
Category : Political Science
ISBN : 9780821369388

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Local Public Financial Management by Anwar Shah Pdf

Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.

Author : J. E. G. Utting
Publisher : CUP Archive
Page : 114 pages
File Size : 44,9 Mb
Release : 1953
Category : Local finance
ISBN : 8210379456XXX

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Social Accounts of Local Authorities by J. E. G. Utting Pdf

Author : Chris Richards,Ron Harrop
Publisher : Unknown
Page : 130 pages
File Size : 44,9 Mb
Release : 2002-01
Category : Local finance
ISBN : 0721915809

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Local Council Finance by Chris Richards,Ron Harrop Pdf

This book provides a concise and practical guide to the more important aspects of parish, town and community council finance and the keeping of accounts. It is intended for those charged with the responsibility of keeping local council accounts, such as Clerks and Finance Officers, and also for members of parish, town and community councils and students of local council finance and administration. It covers topics such as the budget, annual accounts, accounting methods appropriate for small and larger local councils, VAT, internal and external audit, payroll, capital accounting, borrowing and insurance. The book takes consideration of the accounts and audit regulations and the new approach to audits, and changes in Inland Revenue, Customs & Excise and Contributions Agency practice. Additional subjects covered include valuation of assets, computerisation, data protection, pensions and investments.