The Auditing Practices and the Notion of the Capital Account Closure in a 19th Century British Railway Company

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  • 19世紀前半イギリス鉄道会社における監査実務の展開と資本勘定閉鎖概念
  • 19セイキ ゼンハン イギリス テツドウ ガイシャ ニ オケル カンサ ジツム ノ テンカイ ト シホン カンジョウ ヘイサ ガイネン

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Abstract

The purpose here is to exam the influence of the notion of the capital account closure used by a 19th century railway company’s minutes etc. and its application to its auditing. Focused on the London and Birmingham Railway Company, we analyzed the minutes of the audit committees, and the “Reports” including the “Accounts” and other documents, prepared after general meetings. The notion of “capital account closure” in this period meant limiting capital expenditure and separating capital expenditure from revenue expenditure. This study clarifies that this notion resulted in the development of the railway’s auditing practices.

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