Series VPRS 7896
Accounting Records
About this Series Related Series Accessing the records in this Series
Date Range: Series 1915 - 1920
  Series in Custody 1915 - 1920
  Contents 1915 - 1920
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
1915 - 1920 Fitzroy, Northcote and Preston Tramways Trust VA 2972
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
    This series consists of various accounting records which include, cash books, journals and ledgers created by the Fitzroy, Northcote and Preston Tramways Trust. The Trust was constituted in 1915 (refer to the Fitzroy, Northcote and Preston Tramways Act, No.2592, 1915) to construct, manage, control and operate certain electric tramways in the constituent councils and was required to prepare the balance sheet showing its assets and liabilities and statements of revenue and expenditure and cost of construction for each accounting period (Oct-Sept).

    The P1 consignment of the series consists of a Cash Book and a Ledger. Cross reference entries made in the ledger refer to the relevant journal which was not found at the time of this transfer.

    Cash Book

    The Cash Book Unit 1 of P1 consignment performs the function of recording all the receipts and payment of money of the Fitzroy, Northcote and Preston Tramways Trust for the period 1916 to 1920.

    The information recorded in columns included:

    - Date of receipt/payment
    - Particulars of receipt/payment
    - Number of receipt/payment
    - Number of receipt/cheque
    - Ledger folio number
    - Amount received/paid

    Ledger

    Unit two of P1 consignment contains a ledger which provides a summary account of income and expenditure of the Trust for the period 1915 to 1920.

    The information recorded in columns included:

    - Date of transaction
    - Nature of transaction
    - Corresponding folio number references of the Cash Book and the Journal
    - Debit/credit account

    Original certified copies of annual statements of accounts are found pasted in the volume.

    An alphabetical index at the front of the volume refers to account names and their folio numbers.

    The final entries in the Ledger accounts represent the transfer of assets and liabilities of the Trust to the Melbourne and Metropolitan Tramways Board (M & M.T.B.) in accordance with the provisions of the Melbourne and Metropolitan Tramways Act, 1918 (No.2995). This amalgamation was effected from 1 July 1920. The references to folio numbers of the new ledger refer to M & M.T.B.'s Electric Tramway Ledger (See VPRS 7941, (P1)).

    These records have been retained to provide an example of the accounting process used in the Tramway Trust prior to amalgamation into the M & M.T.B. effective from 1 July 1920.

  • Function / Content


  • Recordkeeping System


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Consignment Number Contents Date Range Public Access No. of Units
P0001 1915 - 1920 Open 2
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