Series VPRS 14800
General Ledger [1966 - 1984]; Contract Register [1965 - 1982]; Ledger for Instalment Payments [1966 - 1991]
About this Series Related Series Accessing the records in this Series
Date Range: Series 1965 - 1991
  Series in Custody 1965 - 1991
  Contents 1965 - 1991
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
1965 - 1984 Toora Sewerage Authority VA 2037
1984 - 1991 South Gippsland Water Board VA 2677
Agency currently responsible for this SeriesAgency currently responsible for this Series
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Date Range Agency Title Agency Number
1994 - cont South Gippsland Region Water Authority VA 4239
Description of this SeriesDescription of this Series
  • How to use the Records
    Refer to the Consignment Details List and call up the volume.

    The volume contains a General Ledger, a Contract Register, and a Ledger for Installments. Turn to the section of the volume containing the required ledger or register, and leaf through to locate the account, contract, or installment of interest.

  • Function / Content
    This series comprises one volume containing a General Ledger (1966 - 1984), Contract Register (1965 - 1982) and Ledger for Installment Payments (1966 - 1991). It was created by the Toora Sewerage Authority (VA 2037) and the South Gippsland Water Board (VA 2677).

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

    From cash books and journals, sub-totals for expenditure and revenue were consolidated into subsidiary ledgers. Figures in subsidiary ledgers were used to compile totals of income and expenditure that were recorded in the general ledger. Categories of income and expenditure were then aggregated under account segments for use in financial statements.

    The flow of information, however, is not always this straightforward.

    Source Documents

    Examples include receipt books, cheque butts, vouchers etc. Information is extracted from these documents and entered chronologically, in full or summary form, into cash books or journals. This process is called journalizing.

    Cash Books

    A cash book is a combination of a book of original entry (ie. a journal) and the ledger account for cash (often including the bank account). As a book of original entry it is used to record receipt and payment transactions in chronological order. Following a standard format, cash (and cheque) receipts are entered on the lefthand side of the book, and cash (and cheque) payments are recorded on the righthand side. These amounts are then posted to the relevant ledger accounts which are identified either by ledger folio numbers or account numbers. As the cash book is also a replacement of the ledger account for cash, it is balanced at regular intervals.

    Journals (Specific and General)

    The prime function of a journal is to facilitate the posting of credit and debit transactions into the appropriate ledger accounts. Like the cash book the journal is a book of original entry which records transactions in chronological order. Specific journals are often maintained to summarise information about similar types of transactions, including cash transactions, eg. cash receipts journal, wages and stores journal. General journals, on the other hand, provide a convenient record of other transactions, including adjustments to ledger accounts (to correct errors for example) and the sale or purchase of assets.

    Journals may also be used to record the posting of amounts from one account to another (particularly common at the end of a financial year). The relevant accounts are identified either by the ledger folio number or an account number.

    Ledgers (Subsidiary and General)

    Ledgers comprise a record of changes (debit and credit transactions) concerning one or more accounts. The makeup (classification) of accounts is arbitrary and usually depends on the functions of the agency and the regulations governing its financial reporting requirements. Transactions are posted to the ledger accounts from the cash books and journals. The source of the posting is usually indicated by a combination of folio numbers and an abbreviation of the source record (eg. 'C' or 'CB' = Cash Book, 'J' = Journal, 'PC' = Petty Cash Book etc.

    Subsidiary ledgers are often maintained to facilitate a division of responsibilities within a large account, or to provide a separate record of a particular account.

    A general ledger, however, comprises all accounts necessary for the compilation of the finance statements required by the agency. If subsidiary ledgers are used it is common for a general ledger to include a single account which represents the totals of the transactions of the accounts in each of the subsidiary ledgers. This device is called a control account.

    Finance Statements

    Examples include Statements of Operations, Balance Sheets, Profit and Loss Statements.

    Finance statements provide the final summary of the agency's financial situation at a particular point in time. They are usually compiled once a year and published with an annual report, although they may be compiled at more regular intervals. The types of statements and their format are generally determined by legislative requirements, and these in turn determine the nature of the accounts required to be maintained.

    Contract Registers

    Contract Registers and ledgers registered and summarized contracts let by the Authority. Section 251 of the Water Act 1890 (No. 1156), and similar provisions in later Water Acts stated that contract registers were to specify the several works to be done and the materials to be furnished and the prices to be paid for the same and the times within which the said works were to be completed and the said materials to be furnished.

  • Recordkeeping System
    The single volume comprising the P1 consignment of this series consists of three parts - General Ledger, Contract Register and Ledger for Installment Payments.
    The General Ledger was arranged by account number. The range was A1 (Sewers - Operations and Maintenance) to S31 (Capital Works for Outfall / Disposal). The general ledger was indexed at the front of the volume.
    The Contract Register was arranged in contract number order. The range was 1/65 (Manufacture, Supply & Delivery of Concrete & Reinforced Concrete Sewer Pipes & Fittings 9 Diam) to 1/82 (Supply of Magnetic Flow Meter InFlow of Industrial Waste at Treatment Plant).
    The Ledger for Installment Payments appears to have been arranged in rough chronological order by date of entry from 1966 (Mr FC Benton) to 1991 (CE&J Ware).

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Consignment Number Contents Date Range Public Access No. of Units
P0001 1965 - 1991 Open 1
Indexes and RegistersIndexes and Registers
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