Series VPRS 17718
Balance Book
About this Series Related Series Accessing the records in this Series
Date Range: Series 1924 - 1984
  Series in Custody 1948 - 1957
  Contents 1948 - 1957
Public Access: Open
Location: Ballarat
Format of Records: Physical
 
Agency which created this SeriesAgency which created this Series
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Date Range Agency Title Agency Number
1924 - 1984 Casterton and Coleraine Waterworks Trust (1924-1925; Coleraine and Casterton Waterworks Trust 1925-1984) VA 5030
Agency currently responsible for this SeriesAgency currently responsible for this Series
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Date Range Agency Title Agency Number
2005 - cont Wannon Region Water Authority VA 4944
Description of this SeriesDescription of this Series
  • How to use the Records
    Consult the list of records in this series.

  • Function / Content
    The Balance Book was used to record the Annual Financial Statements of Casterton and Coleraine Waterworks Trust (VA 5030).

    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
    The Balance Book was arranged in chronological order.

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Indexes and RegistersIndexes and Registers
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Controlled SeriesControlled Series
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List/s of records in this seriesList/s of records in this series
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Consignment Number Contents Date Range Public Access No. of Units
P0001 1948 - 1957 Open 1
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