Series VPRS 8137
Cable Operations Ledger
About this Series Related Series Accessing the records in this Series
Date Range: Series 1925 - 1941
  Series in Custody 1925 - 1941
  Contents 1925 - 1941
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 - 1941 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 consists of a Cable Operations Ledger maintained by the Melbourne and Metropolitan Tramways Board (VA 2694) between 1 February 1925 and 30 June 1941, after which cable operations ceased. Prior to 1 February 1925 a General Ledger : Cable Operations (VPRS 7890) was maintained however it included accounts of a general nature, which in 1925 were combined with similar general accounts relating to Electric Operations, and maintained within a General Ledger : Combined Operations (VPRS 7941).

    This series was a subsidiary ledger within the accounting system and hence for the duration of this series a control account for this ledger was maintained within the General Ledger : Combined Operations. As with the General Ledger, amounts were posted to this subsidiary ledger from the General Cash Books : Combined Operations (VPRS 7948) and the General Journal : Combined Operations (VPRS 7942). This was indicated by folio numbers : prefixed by the letters "j" for journal entries; and without prefix for cash book entries. The existence of alpha-prefixes "S" and "W" suggests that a stores journal and a wages journal were once part of the accounting system.

    An alphabetical index to accounts is located at the front of each volume which provides folio number references. The volumes extant were numbered consecutively on their spines as indicated on the item list. It is also evident that the arrangement of accounts within the ledger was at some time determined by the format of the Statement of Operations to which account balances were posted for each 28 day cycle and at the end of each financial year - see VPRS 8158 Statements of Operations.

  • 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
1925 - 1925 General Ledger - Cable Operations VPRS 7890
Subsequent SeriesSubsequent Series
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Consignment Number Contents Date Range Public Access No. of Units
P0001 1925 - 1941 Open 2
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