Rigorous derivations are given of the basic equations and methods available for the analysis of transverse MHD flow when Hall currents are not suppressed. The gas flow is taken to be incompressible and viscous with uniform tensor conductivity and arbitrary magnetic Reynold's number. The magnetic field is perpendicular to the flow and has variable strength. Analytical solutions can be obtained either in terms of the induced magnetic field or from two types of electric potential. The relevant set of suitable simplifications, restrictive conditions and boundary value considerations for each method is given.