Local Authority Accounting Methods

Local Authority Accounting Methods
Author :
Publisher : Routledge
Total Pages : 406
Release :
ISBN-10 : 9781135492458
ISBN-13 : 113549245X
Rating : 4/5 (58 Downloads)

Synopsis Local Authority Accounting Methods by : Hugh J. Coombs

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.

Local Authority Accounting Methods Volume 2 (RLE Accounting)

Local Authority Accounting Methods Volume 2 (RLE Accounting)
Author :
Publisher : Routledge
Total Pages : 652
Release :
ISBN-10 : 9781134679935
ISBN-13 : 1134679939
Rating : 4/5 (35 Downloads)

Synopsis Local Authority Accounting Methods Volume 2 (RLE Accounting) by : Hugh Coombs

The book contains a collection of papers dealing with a range of controversial accounting issues which exercised the minds of local authority officials during the period 1909-1934 and the "solutions" embodied in the Accounts (Boroughs and Metropolitan Boroughs) Regulations 1930. The contributors to the debate were mainly local government officials and the items reproduced cover a wide range of matters such as the content of the abstract accounts; the need for standardization and an illuminating comparison of the nature and contents of municipal accounts with those of limited companies. A number of issues which received close attention from the literature during the early part of the present century were related to the growth of municipal trading undertakings (water, gas, tramways and electricity). The pricing of these services was a matter of considerable debate; questions included whether these services should be priced to generate a profit, break-even or receive a subsidy from the rates. The depreciation question and the related issues of loan periods and the need for a sinking fund receive some attention as do the growing concern of municipal debt.

Comparative Issues in Local Government Accounting

Comparative Issues in Local Government Accounting
Author :
Publisher : Springer Science & Business Media
Total Pages : 296
Release :
ISBN-10 : 0792384997
ISBN-13 : 9780792384991
Rating : 4/5 (97 Downloads)

Synopsis Comparative Issues in Local Government Accounting by : Eugenio Caperchione

In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Local Authority Accounting Methods

Local Authority Accounting Methods
Author :
Publisher : Routledge
Total Pages : 387
Release :
ISBN-10 : 9781134679867
ISBN-13 : 1134679866
Rating : 4/5 (67 Downloads)

Synopsis Local Authority Accounting Methods by : Hugh Coombs

The book contains a collection of papers dealing with a range of controversial accounting issues which exercised the minds of local authority officials during the period 1909-1934 and the "solutions" embodied in the Accounts (Boroughs and Metropolitan Boroughs) Regulations 1930. The contributors to the debate were mainly local government officials and the items reproduced cover a wide range of matters such as the content of the abstract accounts; the need for standardization and an illuminating comparison of the nature and contents of municipal accounts with those of limited companies. A number of issues which received close attention from the literature during the early part of the present century were related to the growth of municipal trading undertakings (water, gas, tramways and electricity). The pricing of these services was a matter of considerable debate; questions included whether these services should be priced to generate a profit, break-even or receive a subsidy from the rates. The depreciation question and the related issues of loan periods and the need for a sinking fund receive some attention as do the growing concern of municipal debt.

Local Authority Accounting Methods Volume 1 (RLE Accounting)

Local Authority Accounting Methods Volume 1 (RLE Accounting)
Author :
Publisher : Routledge
Total Pages : 336
Release :
ISBN-10 : 9781134657605
ISBN-13 : 1134657609
Rating : 4/5 (05 Downloads)

Synopsis Local Authority Accounting Methods Volume 1 (RLE Accounting) by : Hugh Coombs

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.

Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government
Author :
Publisher : Lulu.com
Total Pages : 88
Release :
ISBN-10 : 9780359541829
ISBN-13 : 0359541828
Rating : 4/5 (29 Downloads)

Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Implementing Accrual Accounting in the Public Sector

Implementing Accrual Accounting in the Public Sector
Author :
Publisher : International Monetary Fund
Total Pages : 59
Release :
ISBN-10 : 9781475521757
ISBN-13 : 1475521758
Rating : 4/5 (57 Downloads)

Synopsis Implementing Accrual Accounting in the Public Sector by : Ms.Suzanne Flynn

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Local Government Code of Accounting Practice and Financial Reporting

Local Government Code of Accounting Practice and Financial Reporting
Author :
Publisher :
Total Pages : 306
Release :
ISBN-10 : 0730599612
ISBN-13 : 9780730599616
Rating : 4/5 (12 Downloads)

Synopsis Local Government Code of Accounting Practice and Financial Reporting by : New South Wales. Department of Local Government and Co-operatives