Series VPRS 7951
Accounting Records
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 - 1920 Footscray Tramways Trust VA 2973
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 comprises various accounting records which include Cash Books, Journals and Ledgers created by Footscray Tramways Trust. The Trust was constituted in accordance with the provisions of the Footscray Tramways Trust Act, 1915. (VA 2816) An Order-in-Council, dated 20 October 1916, authorised the Trust to construct, control, manage and operate electric tramways in the municipal district of Footscray. The records in this series provide information about the accounting process used in the Tramway Trust prior to the transfer of its functions to the Melbourne and Metropolitan Tramways Board (Refer to Melbourne and Metropolitan Tramways Act 1918, No.2995)

    Cash Book

    Unit 1 of the P1 consignment contains a Cash Book created by the Footscray Tramways Trust which perform the function of recording all items of receipt and expenditure of the period 1916 to 1920.

    Information recorded in columns includes:

    - date of receipt/payment
    - particulars of receipt/expenditure
    - number of receipt/cheque/voucher
    - ledger folio number
    - amount received/paid

    Journal

    Journal (Unit 2) of the P1 consignment appears to have been created in September 1917. However, it provides a monthly summary of transaction of the Footscray Tramway Trust from its first year of existence (1916 to 1917).

    Included are details of construction accounts, investments and debentures and accounts with consulting engineers. The information recorded in columns is as follows:

    - date column noting date of transaction
    - a particulars column to record nature of transaction
    - ledger folio number
    - debit and credit entries

    Ledger

    Unit 3 of the P1 consignment contains a ledger created by the Footscray Tramways Trust for the period 1916 to 1920.

    Information recorded in columns includes:

    - date of transaction
    - nature of transaction
    - corresponding folio number in the Cash Book or the Journal
    - columns for debit or credit account.

    The items of income and expenditure are set out under appropriate headings in the Revenue Statement which correspond to the classes of income and expenditure e.g.

    - contractors deposits
    - interest on deposits
    - debenture loan account
    - interest on investments

    Classes of Expenditure are grouped under the following headings:

    - Advertising
    - Architect
    - Brokerage
    - Consulting Engineers
    - Printing and Stationary

    An alphabetical index at the front of the volume refers to each account title, which then functions as the heading for respective folios.

    The references to folio numbers of the new ledger refers to M & M.T.B.'s Electric Tramway Ledger (See VPRS 7941, P1).

    The accounting records of the Footscray Tramways Trust provide an example of the accounting processes used in the 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 1916 - 1920 Open 3
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