Series VPRS 7190
General Journals
About this Series Related Series Accessing the records in this Series
Date Range: Series 1884 - ? 1915
  Series in Custody 1884 - 1915
  Contents 1884 - 1915
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
1884 - 1915 Melbourne Tramways Trust VA 2692
Agency currently responsible for this SeriesAgency currently responsible for this Series
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Date Range Agency Title Agency Number
1989 - cont Public Transport Corporation VA 2984
Description of this SeriesDescription of this Series
  • How to use the Records
    Accounting Records
    Overview

    Public sector accounting systems comprise a structured collection of records which together document the financial transactions of the public agency. At the most basic level the flow of information between the integral components, or records, within the system is indicated by the following diagram:

    ????????????? ?????????????? ????????????? ??????????? ??????????????
    ? ?????? Cash Books ?????Subsidiary ???? ????? ?
    ? Source ? ? and ? ? Ledgers ? ? General ? ? Financial ?
    ? Documents ? ? Journals ? ????????????? ? Ledger ? ? Statements ?
    ? ?????? ???????????????????? ????? ?
    ????????????? ?????????????? ??????????? ??????????????

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

    Journals (Specific and General)

    The prime function of a journal is to facilitate the 'posting' of credit and debit transactions into the necessary ledger accounts. Like the cash book it is also a book of original entry and is maintained chronologically. Specific journals are often maintained to summarize information for similar transactions, including cash transactions, eg. cash receipts journal, wages and stores journal. Rather than summarize similar transactions, general journals, on the other hand, provide a convenient record of unusual transactions, including:

    - adjustments to ledger accounts eg. to correct errors
    - transfers from one account to another
    - sales or purchases of assets

    Although the primary flow of information is from the journal to the ledger accounts, where amounts are to be posted from one account to another (particularly common at the end of a financial year), the transactions will be posted through the journal. Relevant accounts are identified either by the ledger folio number or an account number.

    This series was created in 1884 to summarily record the non cash and cheque transactions undertaken by the Melbourne Tramways Trust (VA 2692) which commenced operations in that same year. The transactions were written up as either debits or credits each month and subsequently posted to specific accounts in VPRS 7211 General Ledger.

    The P1 consignment of this series comprises two volumes, the latter of which appears to have finished functioning in September of 1915. The reason for the demise of the series at this particular time is not clear, in view of the fact that the Melbourne Tramways Trust did not cease operations until 1916.

  • Function / Content


  • Recordkeeping System


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Consignment Number Contents Date Range Public Access No. of Units
P0001 1884 - 1915 Open 2
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