Series VPRS 7193
General Cash Books
About this Series Related Series Accessing the records in this Series
Date Range: Series 1884 - 1916
  Series in Custody 1884 - 1916
  Contents 1884 - 1916
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 - 1916 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
    General CASH BOOKS

    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.

    Cash Books

    A cash book is a combination of a book of original entry (like a journal) and the ledger account for cash (and often the bank account). As a book of original entry it serves to chronologically record in a two sided format cash (and cheque) receipts on the lefthand side, and cash (and cheque) payments 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 (and often for bank) it is therefore balanced at regular intervals.

    Series Description

    This series was created in June 1884 to summarily record the cash and cheque transactions undertaken by the Melbourne Tramways Trust (VA 2692) which commenced operations in that same year. The transactions were chronologically recorded as either credits or debits and subsequently posted to specific accounts in either VPRS 7211 General Ledger or VPRS 7191 Contractors Ledger. Entries recorded the types of accounts which were debited or credited and also cheque and voucher numbers.

    The Melbourne Tramways Trust was abolished in 1916. The P1 consignment of this series consists of two volumes dating from 1884 to 1916.

    The volume originally labelled as Unit 1 has been removed from the series because of duplication within the remaining volumes.

  • Function / Content


  • Recordkeeping System


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Consignment Number Contents Date Range Public Access No. of Units
P0001 1884 - 1916 Open 3
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