Series VPRS 14890
Annual Statement of Accounts
About this Series Related Series Accessing the records in this Series
Date Range: Series By 1991 - 1994
  Series in Custody 1991 - 1994
  Contents 1991 - 1994
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
1991 - 1994 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 and call up the file covering the time period of interest.

    If the exact date is not known, researchers will need to leaf through the file to locate the required annual statement of accounts.

  • Function / Content
    This series consists of annual statement of accounts created by 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.

    Finance Statements

    Examples include: Statement of Operations, Balance Sheet, Profit and Loss Statement

    Finance statements, which are usually published with an annual report, although they may be compiled at more regular intervals, provide the final summary of the agency's financial situation at a particular point in time. 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.

    The records document financial transactions of the agency. They contain summaries of money spent.

  • Recordkeeping System
    Annual statement of accounts were arranged in chronological order.

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Consignment Number Contents Date Range Public Access No. of Units
P0001 1991 - 1994 Open 1
Indexes and RegistersIndexes and Registers
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