ABSTRACT

This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. 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.

part |1 pages

PART I. DEPRECIATION.

chapter |2 pages

of Factort'es.

chapter |12 pages

o/ Factor£es.

chapter |3 pages

of Factories.

chapter |7 pages

/rom Income Tax.

chapter |5 pages

o/ Factories.

chapter |21 pages

Life

chapter |44 pages

Page Intentionally Left Blank

chapter |5 pages

PREF.A.CE.

way"-the variety of

chapter |16 pages

Page Intentionally Left Blank

chapter |9 pages

ji ' .

chapter |1 pages

=····======:=====

chapter |3 pages

LONDON &NORTH-WESTERN RAIL\VAY.

PERMANENT WAY. In accordance with the instructions contained ill

chapter 32|13 pages

it, in weight

chapter |5 pages

AND NORTH \rESTERN RAIL\VAY.

chapter |4 pages

3bt

chapter |32 pages

Page Intentionally Left Blank

chapter |40 pages

Aspects of Railway Accounting

Before 1868 Harold Pollins*

chapter |10 pages

itself easily to

It therefore natural that

chapter |12 pages

NORTHAMPTON GAS -L IGHT

chapter |47 pages

Legislative Regulation of Railway

Finance in England

chapter |30 pages

By Richard P. Brief

Nineteenth-Century Asset Accounting*

chapter |24 pages

Ill

chapter |14 pages

of Fixed Circulating Capital,

chapter |13 pages

Page Intentionally Left Blank

chapter 19|32 pages

thCenturyAccountingError *