ABSTRACT

The period 1835-1935 saw the development of the structure of local government which remains broadly intact today and also the growth of modern financial reporting procedures. This book examines the accounting implications of these developments and places them within the social and organisational contexts in which the events took place. The research is based on the contents of government reports, contemporary literature dating from the mid 1870s and the archival records of five municipal corporations – Birmingham, Bradford, Bristol, Cardiff and Manchester.

chapter 1|9 pages

Introduction

chapter 2|12 pages

Structure Of Local Authorities

chapter 3|13 pages

Regulatory Framework

chapter 4|17 pages

Record Keeping in Municipal Corporations

chapter 5|28 pages

Framework of Accounts

chapter 6|39 pages

Capital Accounting: Theory and Practice

chapter 8|13 pages

Nature of the Municipal Audit — Issues

chapter 10|8 pages

Concluding Comments