Series VPRS 7191
Contractors Ledger
About this Series Related Series Accessing the records in this Series
Date Range: Series ? 1885 - ? 1892
  Series in Custody 1885 - 1892
  Contents 1885 - 1892
Public Access: Open
Location: North Melbourne
Format of Records: Physical
 
Agency which created this SeriesAgency which created this Series
Display entries per page
Date Range Agency Title Agency Number
1885 - 1892 Melbourne Tramways Trust VA 2692
Agency currently responsible for this SeriesAgency currently responsible for this Series
Display entries per page
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.

    Ledgers (Subsidiary and General)

    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 the 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'= Cash Book, 'J'= Journal, 'PC'= 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.

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

    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'.

    Contractor's Ledger

    This series is thought to have commenced in March 1885 to record financial transactions concerning contractors which were employed by the Melbourne Tramways Trust (VA 2692) to carry out various works. It is probable that the series continued after the demise of the single volume in the P1 consignment in January 1892, but no other volumes were extant at the time of transfer into PRO custody.

    Entries were arranged by contractors names with folio references to VPRS 7193 General Cash Books. Specific financial transactions concerning contracts had been posted to this series from VPRS 7193. Contractual information recorded in the ledger included the following:

    - contractor's name
    - date of payment
    - voucher numbers
    - debits
    - credits
    - balances

    An alphabetical index of contractor`s names was incorporated into the front of the volume which informed the user of respective contract numbers and referred them to the relevant page numbers.

  • Function / Content


  • Recordkeeping System


More research resourcesMore research resources
Indexes and RegistersIndexes and Registers
Display entries per page
Date Range Series Title Series Number
Controlled SeriesControlled Series
Display entries per page
Date Range Series Title Series Number
Previous SeriesPrevious Series
Display entries per page
Transfer Date Series Title Series Number
Subsequent SeriesSubsequent Series
Display entries per page
Transfer Date Series Title Series Number
List/s of records in this seriesList/s of records in this series
Display entries per page
Consignment Number Contents Date Range Public Access No. of Units
P0001 1885 - 1892 Open 1
Indexes and RegistersIndexes and Registers
Display entries per page
Date Range Series Title Series Number
More research resourcesMore research resources