Reporting Fixed Assets in Nineteenth-Century Company Accounts (RLE Accounting)

J. Edwards

• Publisher: Routledge
• Year: 2013
• ISBN:
  9781134706600
• Edition: 1
• Topic: Betriebswirtschaft
• Subtopic: Finanzbuchhaltung

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.

Table of contents

• Cover
• Title
• Copyright
• Original Title
• Original Copyright
• Contents
• Preface
• Methods and Procedures in General Use Garcke, Emile, and J. M. Fells, "Fixed Capital," chapter 6 in Factory Accounts, 4th ed., Crosby Lockwood, London, 1893.
• Lee, G. A., "The Concept of Profit in British Accounting, 1760—1900," Business History Review, Spring 1975.
• Littleton, A, C., "Depreciation," chapter 14 in Accounting Evolution to 1900, University of Alabama Press, University, 1981. Reprint of 1933 original edition published by American Institute Publishing Company, New York.
• Mason, Perry, "Illustrations of the Early Treatment of Depreciation," Accounting Review, 1933.
• Matheson, Ewing, "The General Practice of Depreciation," chapter 1 in The Depreciation of Factories, 3rd ed., E. & E N. Spon, London, 1903.
• Pollard, Sidney, "Capital Accounting in the Industrial Revolution, " Yorkshire Bulletin of Economic and Social Research, November 1963.
• Practices among Public Utilities Edwards, John Richard, "The Origins and Evolution of the Double Account System: An Example of Accounting Innovation," Abacus, Spring 1985.
• Glynn, John J., "The Development of British Railway Accounting: 1800—1911," The Accounting Historians Journal, Spring 1984.
• Gourvish, T. R., "Captain Mark Huish: A Pioneer in the Development of Railway Management," Business History, 1970.
• Huish, Mark, and others, On Deterioration of Railway Plant and Road; in Two Reports, to the Directors of the London & North Western Railway Company, W. H. Smith, London, 1849.
• Huish, Mark, H. Wood house, and E. Watkin, (Private) Report to the Permanent Way Committee of the London and North Western Railway on the Renewal Fund, 1853.
• Edwards, John Richard, "Depreciation and Fixed Asset Valuation in British Railway Company Accounts to 1911," Accounting and Business Research (forthcoming).
• Pollins, Harold, 'Aspects of Railway Accounting Before 1868," in Studies in the History of Accounting, edited by A. C. Littleton & B. S. Yarney, Sweet & Maxwell, London, 1956. Reprinted by Arno Press, New York, 1978.
• Roberts, Roy don, "The Published Accounts of the Northampton Gas Light Company 1823—1900."
• Wang, Ching Chun, "The Regulation of Railway Accounts," chapter 7 in Legislative Regulation of Railway Finance in England, University of Illinois, Urbana, 1918.
• Legal and Other Influences Boockholdt, J. L., "Influence of Nineteenth and Early Twentieth Century Railroad Accounting on the Development of Modern Accounting Theory," The Accounting Historians Journal, Spring 1978.
• Brief, Richard P., "The Origin and Evolution of Nineteenth-Century Asset Accounting," Business History Review, Spring 1966.
• Cooper, Ernest, "What is Profit of a Company?" The Accountant, 10 November 1888.
• Edwards, J. R., "Tax Treatment of Capital Expenditure and the Measurement of Accounting Profit," British Tax Review, No. 5, 1976.
• Kitchen, J., "Lawrence Dicksee, Depreciation, and the Double-Account System," in Debits, Credits Finance and Profits, edited by Harold Edey & B. S. Yamey, Sweet & Maxwell, London, 1974.
• MacDonald, James B., "The Treatment of Fixed and Circulating Capital in the Accounts of Joint-Stock Companies," The Accountants' Magazine, February 1899.
• Reid, Walter A., "Depreciation," The Accountants' Magazine, March 1897.
• Walker, R. G., "Asset Classification and Asset Valuation," Accounting and Business Research, Autumn 1974.
• Some Economic Effects Brief, Richard P., "Nineteenth Century Accounting Error," Journal of Accounting Research, Spring 1965.
• Brown, Clive T., and John Richard Edwards, "Cash-Based Accounting in a Slate Quarry 1892-1920: A Possible Cause of Share Price Undervaluation."
• May, George O., "Railroad Retirements and Depreciation," The Journal of Accountancy, March 1936.