Social Accounts and the Business Enterprise Sector of the National Economy

F. Sewell Bray

doi:10.1017/CBO9781316530276

Originally published in 1949, this monograph by esteemed accountant Frank Sewell Bray emphasizes the key virtues of precision, uniformity and order, which he believed to be essential to the correct practice of applied economics and accountancy. Bray provides extensive sample statements to illustrate his points, as well as a glossary of terms and concepts in use among both economists and accountants. This book will be of value to anyone with an interest in the history and development of accountancy, or in the overlap between accountancy and economics.

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Social Accounts and the Business Enterprise Sector of the National Economy

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Contents

Frontmatter
pp i-iv

Contents
pp v-vi

PREFACE
pp vii-viii

I - The double-entry system and its purpose
pp 1-11

II - The originating structure of accounts
pp 12-20

III - The originating reconciliations
pp 21-31

IV - The primary reconciliations
pp 32-40

V - The opening and closing circulating capital funds
pp 41-45

VI - The balancing statement
pp 46-50

VII - The system of accounts
pp 51-54

VIII - An explanation of the items in the system of accounts
pp 55-82

IX - The sector balance sheets
pp 83-85

X - Glossary of terms
pp 86-87

Appendix I - A further note on provisions for depreciation and obsolescence
pp 88-90

Appendix II - A further note on inventories
pp 91-92

Appendix III - Social accounting. Suggested form of business enterprise primary accounting return
pp 93-100

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