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Reporting Fixed Assets in Nineteenth-Century Company Accounts (Routledge Library Editions

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.
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Table of Contents

@contents:Preface. Part One: Methods and Procedures in General Use 1. Fixed Capital Emile Garcke and J. M. Fells 2. The Concept of Profit in British Accounting, 1760-1900 G. A. Lee 3. Depreciation A. C. Littleton 4. Illustrations of the Early Treatment of Depreciation Perry Mason 5. The General Practice of Depreciation Ewing Matheson 6. Capital Accounting in the Industrial Revolution Sidney Pollard Part Two: Practices Among Public Utilities 7. The Origins and Evolution of the Double Account System: An Example of Accounting Innovation J. R. Edwards 8. The Development of British Railway Accounting: 1800-1911 John J. Glynn 9. Captain Mark Huish: A Pioneer in the Development of Railway Management T. R. Gourvish 10. On Deterioration of Railway Plant and Road Mark Huish et al 11. Depreciation and Fixed Asset Valuation in British Railway Company Accounts to 1911 J. R. Edwards 12. Aspects of Railway Accounting Before 1868 Harold Pollins 13. The Published Accounts of the Northampton Gas Light company 1823-1900 Roydon Roberts 14. The Regulation of Railway Accounts Ching Chun Wang Part Three: Legal and Other Influences 15. Influence of Nineteenth and Early Twentieth Century Railroad Accounting on the Development of Modern Accounting Theory J. L. Boockholdt 16. The Origin and Evolution of Nineteenth Century Asset Accounting Richard P. Brief 17. What is Profit of a Company? Ernest Cooper 18. Tax Treatment of Capital Expenditure and the Measurement of Accounting Profit J. R. Edwards 19. Lawrence Dicksee, Depreciation and the Double-Account System J. Kitchen 20. The Treatment of Fixed and Circulating Capital in the Accounts of Joint-Stock Companies James B. MacDonald 21. Depreciation Walter A. Reid 22. Asset Classification and Asset Valuation R. G. Walker Part Four: Some Economic Effects 23. Nineteenth Century Accounting Error Richard P. Brief 24. Cash-based Accounting in a Slate Quarry 1892-1920 Clive T. Brown and J. R. Edwards 25. Railroad Retirements and Depreciation George O. May

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