Control of Railroad Accounts in Leading European Countries

A. M. Sakolski

The Quarterly Journal of Economics, 1910, vol. 24, issue 3, 471-498

Abstract: Manner and extent of supervision largely gauged by the character of the government, 471. — Accounting methods of the German railroads, 472. — Defects, 473. — Policy of the British government, 474. — Published statistics give little information in regard to operating costs of the net return on capital investment, 477. — Prescribed accounts fall into two groups, those relating to Capital and those relating to Revenue, 479. — Objections to the "Double Account," 480. — Form of the general balance sheet unsatisfactory, 482. — Chief defect in British accounting methods that they fail to distinguish properly between capital and revenue expenditure, 485. — Railroad policy of France, 489. — Close financial bonds existing between railroads and government, 490. — Prescribed accounts, 490. — Auditing commission, 496.—Preventive control exercised by consultative committee, 497.

Date: 1910
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.2307/1885207 (application/pdf)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oup:qjecon:v:24:y:1910:i:3:p:471-498.

Ordering information: This journal article can be ordered from
https://academic.oup.com/journals

Access Statistics for this article

The Quarterly Journal of Economics is currently edited by Robert J. Barro, Lawrence F. Katz, Nathan Nunn, Andrei Shleifer and Stefanie Stantcheva

More articles in The Quarterly Journal of Economics from President and Fellows of Harvard College
Bibliographic data for series maintained by Oxford University Press ().