Series VPRS 7893
General Journals - Cable Operations
About this Series Related Series Accessing the records in this Series
Date Range: Series 1916 - 1925
  Series in Custody 1916 - 1925
  Contents 1916 - 1925
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
1916 - 1919 Tramway Board VA 2693
1919 - 1925 Melbourne and Metropolitan Tramways Board VA 2694
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
    System of Arrangement/Control

    Series : chronologically arranged volumes which are sequentially numbered. The number of the volume and the date range covered are marked on the spine.

    Contents : debit and credit entries for items of income/expenditure appear chronologically.

    Range of Control Symbols:

    Series : 1 - 3

    Series in
    custody : 1 - 3

    Contents in
    custody : none apparent

    This series commences in 1916 with the transfer of responsibility for cable tramway operations from the Melbourne Tramways Trust (VA 2692) and the Melbourne Tramway and Omnibus Company Ltd. (VA 2976) to the Tramway Board (VA 2693). The Board took over the operations of cable tramways on 1 July 1916 and continued till 1919 when the function was transferred to the Melbourne and Metropolitan Tramways Board (M. & M.T.B.) (VA 2694)).

    The accounting system for cable tramway operation for the period 1916-25 included the following:

    VPRS 8127 General Cash Receipt Books : Cable Operations
    VPRS 8129 Revenue Ledgers
    VPRS 8126 General Cash Books : Cable Operations
    VPRS 7893 General Journals : Cable Operations
    VPRS 7890 General Ledgers : Cable Operations

    The accounting records created by the Tramway Board in 1916 continued to be used by M. & M.T.B. from 1919-25.

    Journals

    The P1 consignment of this series contains General Journals which were in use from 31 July 1916 to 31 January 1925.

    The financial transactions recorded relate to topics such as power supply, rents, insurance, salaries, wages, maintenance, running costs and revenue.

    Entries recorded in columns from left to right across each page are as follows:

    date transaction recorded
    details of the nature of transaction
    ledger folio number (refers to the series of General Ledger : Cable Operations (VPRS 7890)
    amount debited/credited

    From July 1922 journal entries relating to wages were recorded in a separate journal for that purpose, see VPRS 8125 Wages and Stores Journal.

    Although primarily used to record transactions relating to cable operations this series was also used fro transactions relating to bus operations during January 1925 when such operations commenced.

    This series of General Journals for cable operations which commenced in 1916 was succeeded by a series of General Journals created for a combined accounting system for cable and electric tramway and motor bus operations in February 1925 (see VPRS 7942).

  • Function / Content


  • Recordkeeping System


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Controlled SeriesControlled Series
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Previous SeriesPrevious Series
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Transfer Date Series Title Series Number
Subsequent SeriesSubsequent Series
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Transfer Date Series Title Series Number
- 1922 Wages and Stores Journal VPRS 8125
1922 - 1925 General Journal : Combined Operations VPRS 7942
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 1916 - 1925 Open 3
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