chapter  6
12 Pages

'Municipal Accounts', Correspondence, The Accountant, 21 October-18 November, 1893

Sut,-It is much to be regretted that all Corporations ue not yet obliged as Glasgow has been since 1866 to publish aggregate Bala~~ce Sheets. Nevertheless, a very muked improvement has been going on for some years, and practically all the more impo<tant corpora· tions now include in their annual atatements something-in the nature of an aggregate Balance Sheet.