9781330103913 - manual of accounting, reporting and business procedure of the city and county of philadelphia: effective january 1, 1914, issued by the city ... laws and ordinances (classic reprint) von walton, john m. (3 Ergebnisse)
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Paperback. Zustand: New. Print on Demand. This book outlines a comprehensive and organized method of accounting and reporting for municipalities. The author, a city controller, has designed a groundbreaking system of accounts and reports that furnishes information regarded by bankers and business leaders as essential in the admi…nistration of private business. Guided by the principle that the interests of residents are aligned with those of stockholders of private corporations, and that public officials are trustees, the system is intended to promote the common interest of trustees and stockholders by implementing a system of accounting and reports that accurately reflects all the important financial relations that impact those interests. The system is not revolutionary in its approach, but rather supplements older systems of governmental and municipal accounting by incorporating revenue accrued and expenses incurred, appropriations and funds. By providing a complete story of an organization's financial transactions, work done, and results accomplished, this method affords the opportunity to exercise greater discretion on the part of councils, the mayor, and the controller in defining and limiting the amounts that various departments may spend, approving or disapproving items in the budget, and approving or disapproving bills that are presented for audit. As such, the system outlined in this book is a significant advancement that will prove useful to municipal leaders seeking to improve the financial management of their organizations. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item.
