UBC Theses and Dissertations

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UBC Theses and Dissertations

Accounting : an aid in business management, a case study McGinley, Maurice Gerrard


A case study of the financial position and accounting records of "City Printers Limited" was undertaken in order to support the contention that an accounting system has little constructive value as an aid in business management unless specifically designed to meet the requirements of the particular enterprise concerned. Detailed analyses of the accounting system and financial statements presently in use in that Company clearly disclosed the extent to which an improperly devised accounting system may fail to provide information vital to the intelligent and scientific direction of business activities. A revised accounting system, illustrated by the use of actual data taken from the books of account of "City Printers Limited", was designed so as to eliminate the specific weaknesses inherent in that Company's present "system". The accounting system revision also shows how a properly designed system of accounts may provide an effective means of exercising control over business activities thereby serving as a valuable aid in business management.

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