Series VPRS 8126
General Cash Books - Cable Operations
About this Series Related Series Accessing the records in this Series
Date Range: Series 1916 - 1925
  Series in Custody 1916 - 1925
  Contents 1916 - 1925
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 - 1925 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 Arranagment/Control

    Series : chronologically arranged volumes which are sequentially numbered. The number of the volume and the date range covered are marked on the spine of each individual volume.

    Range of Control Symbols

    Series : 1 to 5

    Series in custody: 1 to 5

    This series commenced in 1916 with the transfer of responsibility for cable tramway operations from the Melbourne Tramways Trust (VA 2692) and the Melbourne Tramway and Omnibus Company Ltd. (VA 2976) to the Tramway Board (VA 2693). The Board took over the operations of cable tramways on 1 July 1916 and continued till 1919 when the function was transferred to the Melbourne and Metropolitan Tramways Board (M.M.T.B.) (VA 2694).

    The accounting system for the cable tramway operations for the period 1916-25 included the following:

    VPRS 8127 General Cash Receipt Books : Cable Operations
    VPRS 8129 Revenue Ledgers
    VPRS 8126 General Cash Books : Cable Operations
    VPRS 7893 General Journals : Cable Operations
    VPRS 7890 General Ledgers : Cable Operations

    The accounting records created by the Tramway Board in 1916 continued to be used by M.& M.T.B. from 1916 to 1925.

    Cash Books

    The P1 consignment consists of General Cash Books which were in use from 1 July 1916 to 31 January 1925. This series of Cash Books perform the function of recording the total amount of cash/revenue received by way of traffic receipts (for the day), rents, contract deposits, advertisements, etc. for the month. It also records the total amount of money paid/expenditure on wages, salaries, uniforms, insurances, car repairs, printing and stationary. While it relates primarily to cable operations it also includes some transactions relating to bus operations for January 1925 when such operations commenced.

    The entries of receipts of certain items of income e.g. rent, advertisements, employees' deposit account etc., are recorded chronologically in another series of General Cash Receipt Books : Cable Operations (see VPRS 8127) which perhaps was the first record of entry for such transactions. A summary of such daily entries which are posted to the General Cash Books are also duplicated in a Summary Cash Book (1920) found in another series (see Sundry Debtors Journal (Unit 2 folios 1-22 of VPRS 8149)).

    The payment details relating to the Preliminary Expenses Account are duplicated and posted from the Accounting Records : Secretary's Account, (see Unit 1, folios 1-25 VPRS 7906/P1).

    The items of income and expenditure from the General Cash Books are posted to the Series of General Ledgers : Cable Operations (see VPRS 7890) under various titles/subject headings of accounts.

    This series of General Cash Books was discontinued in favour of a Series of Cash Books created for combined cable and electric tramway and motor bus operations in February 1925 (see VPRS 7948).

  • Function / Content


  • Recordkeeping System


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Controlled SeriesControlled Series
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Previous SeriesPrevious Series
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Subsequent SeriesSubsequent Series
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Transfer Date Series Title Series Number
- 1925 General Cash Books : Combined Operations VPRS 7948
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 1916 - 1925 Open 5
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