Series VPRS 7941
General Ledger : Combined Operations
About this Series Related Series Accessing the records in this Series
Date Range: Series 1925 - 1957
  Series in Custody 1925 - 1957
  Contents 1925 - 1957
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
1925 - 1957 Melbourne and Metropolitan Tramways Board VA 2694
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
    This series consists of the Combined, or General, Ledgers of the Melbourne and Metropolitan Tramways Board (M.M.T.B.) (VA 2694) maintained from 1 February 1925 until 19 January 1957.

    Prior to 1925 separate ledgers were used for Cable Operations (including bus operations for January 1925) (VPRS 7980) and Electric Operations (VPRS 8132), hence the title "Combined Ledger" recorded on the spines of the volumes extant in this series. Amounts were posted to the various accounts in this ledger series from the General Cash Books : Combined Operations (VPRS 7948) and the General Journal : Combined Operations (VPRS 7942) : indicated by a folio number prefixed by "C" and "J" respectively. The existence of alpha-prefixes "S" and "W" suggest that a stores/sundries Journal and a Wages Journal were once extant. Each volume has an alphabetical index to accounts at the front which provides folio number references.

    Between 1925 and 1957 there were many subsidiary ledgers to deal with very large or quite specific accounts. For each of these ledgers a control account (referred to in the general ledger as an "adjustment" account) was included in the general ledger. The subsidiary ledgers for which control accounts are evident include:

    - Cable Operations Ledger VPRS 8137
    - Electric Operations Ledger VPRS 7944
    - Bus Operations Ledger VPRS 8138
    - Maintenance Ledger (known as
    Work Orders Suspense Ledger from 1945) VPRS 8139
    - Construction Ledger VPRS 7943
    - Stores Ledger VPRS 7946
    - Sundry Debtors Ledger VPRS 8150 (extant)
    - Advertising Debtors Ledger (not extant)
    - No.2 Trust Account Ledger VPRS 8141
    - General Ledger - Clearing Accounts VPRS 7947
    - Investment Ledger VPRS 7905
    - General Maintenance Ledger (not extant)

    In 1945, a separate general ledger for "clearing accounts" was introduced into which some accounts previously maintained in this general ledger series were transferred - see VPRS 7947 General Ledger Clearing Accounts.

    Also in July 1948, a subsidiary ledger was created in which was maintained the Public Risk Account previously maintained in this series - see VPRS 8142 Public Risk Account Ledger.

    There is evidence from the General Ledger : Combined Operations (VPRS 7942/P1, Unit 13) that a new ledger system was introduced on 20 January 1957 succeeding this series.

    The volumes extant were numbered consecutively on their spines as indicated in the item list.

  • 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
- 1925 General Ledger - Cable Operations VPRS 7890
- 1925 General Ledger - Electric Operations VPRS 8132
Subsequent SeriesSubsequent Series
Display entries per page
Transfer Date Series Title Series Number
- 1929 Stores Ledger VPRS 7946
1929 - 1945 General Ledger Clearing Accounts VPRS 7947
1945 - 1948 Public Risk Account Ledger VPRS 8142
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 1925 - 1957 Open 4
Indexes and RegistersIndexes and Registers
Display entries per page
Date Range Series Title Series Number
More research resourcesMore research resources