ABSTRACT

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.

chapter |19 pages

Municipal Accounts.

chapter |10 pages

Corporation Accounts

chapter |12 pages

Municipal Accounts.

To the Editor of The Accountant.

chapter |6 pages

Manchester Chartered Accountants Students' Society

A Borough Treasurer's Abstract of Accounts

chapter |25 pages

Municipal Works Departments.

chapter |13 pages

The Glasgow Corporation Accounts, with special reference to Depreciation and Sinking Funds

(Reprinted by kind permission from the “Proceedings” of the Royal Philosophical Society of Glasgow.)

chapter |16 pages

London Students' Society.

Municipal Cost Accounts

chapter |2 pages

London Students' Society

Six Short Papers on “Municipal Audit.“

chapter |2 pages

The Local Government Board Audit

chapter |1 pages

The Elective Auditors

chapter |2 pages

The Professional Auditor

chapter |8 pages

Presidential Address

chapter |8 pages

Discussion on Municipal Accounts

Before the Manchester Chartered Accountants' Students' Society.

chapter |9 pages

Lancashire Students' Society.

Lecture — “The Accounts of Urban District Councils.”

chapter |13 pages

Glasgow Corporation Tramways.

(Reprinted by kind permission from the “Proceedings” of the Royal Philosophical Society of Glasgow.)

chapter |42 pages

Sinking Funds and Their Relation to Depreciation Funds

The Institute of Municipal Treasurers and Accountants (Incorporated.)

chapter |22 pages

The Audit of the accounts of Municipal Corporations

Institute of Municipal Treasurers and Accountants (Incorporated)