現金主義(cash basis)での期間損益計算と一般貸借対照表の役割 － 1852年から1867年までのGWRの財務報告の展開を中心に－

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  • The Periodical Accounting of Profit and Loss on Cash Basis and the Role of General Balance Sheet － Focusing on the Development of Financial Reporting of GWR from 1852 to 1867 －
  • ゲンキン シュギ cash basis デノ キカン ソンエキ ケイサン ト イッパン タイシャク タイショウヒョウ ノ ヤクワリ 1852ネン カラ 1867ネン マデノ GWR ノ ザイム ホウコク ノ テンカイ オ チュウシン ニ

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The objectives of this report are to observe what problems Great Western Railway (referred to as GWR hereinafter) faced with, how they changed the accounting practice to solve them, and discuss the changes in the role of accounting of GWR. GWR adopted the general balance sheet approximately ten years later than other companies though they performed the sophisticated accounting practice. Additionally, they abolished the depreciation of fixed assets earlier than other railway companies, and did not adopt the suspense account, which other railway companies had adopted in order to induce the cost to the desirable level, until 1867 which was the year immediately before legislation. The author will discuss the characteristics of the environment in which they were late for adopting the general balance sheet, further, the environment in which no suspense account was required by focusing on the effect of the state of the construction fund balance. To conclude, the major reason why GWR adopted the general balance sheet was neither to regain the trust of stockholders as other railway companies nor to enter the account title such as the suspense account, which could not be inserted into the capital account and the revenue account. It is supposed that the reason is to establish the consistency of the financial report when they merged West Midland Railway (referred to as WMR hereinafter). Additionally, GWR charged expenditures for fixed assets such as renewals of tracks, which other railway companies charged to the revenue, to the capital. More specifically, the scope of expenditures of GWR to be charged to the capital was wider than other railway companies. Therefore, it is conceivable that GWR had no need for adopting the suspense account in order to waive the charge to the revenue at the time.

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