Series VPRS 7942
General Journal : Combined Operations
About this Series Related Series Accessing the records in this Series
Date Range: Series 1925 - ? 1966
  Series in Custody 1925 - 1960
  Contents 1925 - 1960
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
1925 - 1966 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 : volumes numbered sequentially in chronological order

    Range of Control Symbols

    Series : 1 to ?15

    Series in
    custody : 1 to 14

    This series consists of a general journal maintained by the Melbourne and Metropolitan Tramways Board from 28 February 1925 for all operations of the Board, hence the title "Combined Journal". Prior to February 1925 separate journals had been used for cable operations (VPRS 7893) and electric operations (VPRS 8130).

    Entries were generally made in the journal at the end of each 28 days and the end of the financial year.

    Until 19 January 1957 Transactions were posted to a general ledger and various subsidiary ledgers. The ledger to which an amount was posted can be identified by the column of the journal in which it is entered or by abbreviations of the ledger title recorded next to the folio reference of the specific account concerned. The ledgers extant, and the abbreviations used are as follows:

    VPRS TITLE ABBREVIATION PERIOD
    NO. USED EXTANT

    7941 General Ledger "G"
    7947 General Ledger : Clearing Accounts "G.L."
    8137 Cable Operations Ledger "E.O."
    7944 Electric Operations Ledger "E.O."
    8138 Bus Operations Ledger "B.O."
    7943 Construction Ledger "C.L."
    8150 Sundry Debtors Ledger "D.C."
    8139 Maintenance Ledger (later known as
    Work Orders Suspense Ledger) "M.L."
    7946 Stores Ledger "S.L."
    8140 Retiring Allowances and Gratuities
    Account Ledger "R"

    A Ledger which was evidently part of the system but which is not extant is

    Advertising Debtors Ledger "A.C.".

    The main cash book series which were part of the accounting system between 1925 and 1957 have been registered as

    VPRS 7948 General Cash Books : Combined Operations; and
    VPRS 8136 Contra (Cash Payments) Cash Books.

    From 20 January 1957 a new ledger system was introduced to replace the ledger system in use since 1925. Although no ledgers post 1957 have been transferred to archival custody the journal indicates that the following ledgers were maintained:

    TITLE ABBREVIATION
    USED

    General Ledger "G"
    Sundry Creditors Ledger "D.C."
    Retiring Allowances and Gratuities Ledger "R"
    Direct Costs Ledger "D.L."
    Indirect Costs Ledger "I.L."

    The final volume in the P1 consignment of this series is marked "No.14" on the spine and was maintained until 24 September 1960. There is evidence from VPRS 8157 Standard Journal of a volume "No.15" used at least until May 1966. Totals were transferred to this series from the Standard Journal each 28 days and at the end of each financial year.

  • 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
1922 - 1925 General Journals - Cable Operations VPRS 7893
- 1925 General Journal - Electric Operations VPRS 8130
Subsequent SeriesSubsequent Series
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Transfer Date Series Title Series Number
- 1963 Standard Journal VPRS 8157
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 1925 - 1960 Open 14
Indexes and RegistersIndexes and Registers
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