Series VPRS 14442
General Ledger
About this Series Related Series Accessing the records in this Series
Date Range: Series 1905 - ? 1919
  Series in Custody 1905 - 1919
  Contents 1905 - 1919
Public Access: Open
Location: North Melbourne
Format of Records: Physical
 
Agency which created this SeriesAgency which created this Series
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Date Range Agency Title Agency Number
1905 - ? 1919 Closer Settlement Board (previously known as Lands Purchase and Management Board 1905-1918) VA 2266
Agency currently responsible for this SeriesAgency currently responsible for this Series
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Date Range Agency Title Agency Number
2002 - cont Department of Sustainability and Environment VA 4554
Description of this SeriesDescription of this Series
  • How to use the Records
    Consult the Consignment Details for the volume containing the time period for which information is required.

    Consult, where available, the side tabs on the volume for specific categories.

  • Function / Content
    Public sector accounting systems comprise a structured collection of records which together document the financial transactions of the public agency.

    Ledgers comprise one or more accounts, each account being a statement of all transactions relating to a particular item about which the recording of changes - debit and credit transactions - is required. Transactions are posted to the ledger accounts from cash books and journals. The source of the information is subsequently indicated by reference to folio numbers often accompanied by an abbreviation of the source record eg. 'C' or 'CB' for Cash Book, 'J' for Journal, 'PC' for Petty Cash Book etc. The classification of accounts is diverse and usually depends on the operations of the agency and the nature of the information required as part of the financial statements of the agency.

    The general ledger, however, comprises all accounts necessary for the compilation of the finance statements required by the agency. It is common for a general ledger to comprise a single account to represent the total of the individual accounts in each of the subsidiary ledgers. This device is called a 'control account'.

    This series was previously registered as Units 2, 4, 5 and 6 of VPRS 10241/P Estates Ledgers.

  • Recordkeeping System
    Ledger is arranged according to a number of general categories such as Cost of Land Boards, Administrative Expenses and Rents and then alpahbetically by name of estate. Some volumes have side tabs indicating general categorisation.

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Consignment Number Contents Date Range Public Access No. of Units
P0001 1905 - 1919 Open 4
Indexes and RegistersIndexes and Registers
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