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Taxation

University of Mississippi

Individual and Corporate Publications

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Municipal finance -- Accounting

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Articles 1 - 3 of 3

Full-Text Articles in Business

Outline Of Municipal Accounts, Leonard Beasley Jan 1923

Outline Of Municipal Accounts, Leonard Beasley

Individual and Corporate Publications

The purpose of this outline is to set forth a method by which the financial transactions of a municipality may be recorded in a simple yet adequate manner. It does not attempt to do more than show how the transactions may be handled and booked, so that their source, disposition and amount may be readily traced and understood, and to do this in a manner which will accord with the laws governing municipal finances. To do this it is necessary to assume that certain well approved methods of fiscal policy have been employed, although it is not possible to refer …


Budgets And Balance Sheets: The Practical Application Of Sound Accounting Principles And Methods To Municipal Book-Keeping, Harvey S. Chase Jan 1910

Budgets And Balance Sheets: The Practical Application Of Sound Accounting Principles And Methods To Municipal Book-Keeping, Harvey S. Chase

Individual and Corporate Publications

My experience among cities both large and small and in various parts of the United States during the last fifteen years has led me to certain conclusions from which I find myself unable to escape, and one of these conclusions bears very closely upon this matter of "Capital" and "Revenue" in municipal accounts. In fact, it appears to me that we do have, and must necessarily have, in city affairs the same distinctions in classes of accounts which are represented by these titles "Capital" and "Revenue" in commercial affairs. It will be found impractical to install sound accounting methods in …


Municipal Accounting And The Municipal Balance Sheet; Municipal Balance Sheet; Municipal Statistics; Governing Distinctions In Municipal Accounts; Review Of The Comptroller's Annual Report Of 1903, Duncan Macinnes, Richard Marvin Chapman, Edward M. Grout Jan 1906

Municipal Accounting And The Municipal Balance Sheet; Municipal Balance Sheet; Municipal Statistics; Governing Distinctions In Municipal Accounts; Review Of The Comptroller's Annual Report Of 1903, Duncan Macinnes, Richard Marvin Chapman, Edward M. Grout

Individual and Corporate Publications

Papers Read before conferences of city comptrollers, municipal auditors, and accountants, held under the auspices of the United States Census Bureau at Wahsington, D.C., Nov. 19th and 20th, 1903 and Feb. 13th and 14th, 1906. Papers include a Preface; a toast by Edward M. Grout, extracted from the Annual meeting of the American Association of Public Accountants, Hotel Astor, October 17, 1905; Review of the Comptroller's Annual Report of 1903 from the Journal of Commerce, N.Y., Nov. 27, 1905; The Municipal Balance Sheet, 1903, by Duncan MacInnes; The Municipal Balance Sheet,1906, by Duncan MacInnes; Municipal Statistics, by Richard M. Chapman; …