Series VPRS 7906
Accounting Records : Secretary's Account
About this Series Related Series Accessing the records in this Series
Date Range: Series 1916 - 1920
  Series in Custody 1916 - 1920
  Contents 1916 - 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
1916 - 1919 Tramway Board VA 2693
1919 - 1920 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
    This series commences in early 1916 with the transfer of responsibility for cable tramway operations from the Melbourne Tramway and Omnibus Company (VA 2976) and Melbourne Tramway Trust (VA 2692) to the Melbourne Tramway Board (VA 2693) under the provisions of the Tramway Board Act, 1915 (No.2818).

    The series comprises the accounting records which include a Cash Book/Journal and a Ledger of the Secretary of the Melbourne Tramway Board.

    The accounting records relate to the "Preliminary Expenses Account" for the period 18 February 1916 to 30 June 1917 and to Special Disbursement Account for the period 1 July 1917 - 30 June 1920.

    The accounts relate to the expenses of the Board paid by the M. & M.T. Co. Ltd. in accordance with the provisions of the Tramway Board Act (No.2818).

    The P1 consignment consists of:

    Unit 1, Secretary's Cash Book, (folios 1 to 25); Journal (folios 70 - 72); and the corresponding ledger (Unit 2).

    Cash Book (Unit 1, folios 1 - 25) which was in use from February 1916 - September 1919 records chronologically all the payments made from the money claimed by the Board from the Company. The payments relate to the Preliminary Expenses Account and include Secretary's Salary, petty cash payments, wages and salaries, office expenses and Board's legal expenses.

    The money received from the Company is recorded on the left side of the page and the payment transactions are recorded on the right side of the page.

    The information recorded in columns on the right side of the page include:

    - date of payment
    - nature of payment
    - cheque number
    - ledger folio number
    - amount paid.

    The entries from the Cash Book are posted to the corresponding ledger (see Unit 2). Also, the payment details are duplicated from the Secretary's Cash Book to the General Cash Books : Cable Operations (see VPRS 8126).

    Journal Unit 1 (folios 70 - 72); the journal entries start from folio number 702 and was in use from 30 June 1917 to 30 June 1920.

    It records the total amount of payments made by the Board. The details recorded in columns include:

    - date of entry
    - details of transaction
    - ledger folio number (see Unit 2)
    - money debited/paid by the Company
    - payments made by the Board (in arbitration proceedings and claims on the M. & M.T. Co. Ltd., consulting engineers fees, Secretary's salary, etc.).

    Ledger (Unit 2); was in use from February 1916 - 30 June 1920 and records monthly summary of cash received and payments made. Entries from the Cash Book and the Journal (Unit 1) are posted to the ledger under respective headings of account.

    The amounts from the Secretary Ledger are also posted to the General Ledger: Cable Operations (VPRS 7890) through the General Journal (VPRS 7893) under the headings "Preliminary Expenses" and "Special Disbursements".

    A list of accounts in folio number order and an alphabetical index by subject title of accounts found in front of the volume provide access to the contents of the volume.

  • Function / Content


  • Recordkeeping System


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Consignment Number Contents Date Range Public Access No. of Units
P0001 1916 - 1920 Open 2
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