Series VPRS 8138
Bus Operations Ledger
About this Series Related Series Accessing the records in this Series
Date Range: Series 1925 - 1947
  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
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Date Range Agency Title Agency Number
1925 - 1947 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 Bus Operations Ledger maintained by the Melbourne and Metropolitan Tramways Board between 1 February 1925, approximately one month after bus operations commenced, and 20 January 1957 after which a new ledger system was introduced. Prior to 1 February 1925 accounts relating to bus operations were maintained within VPRS 7890 General Ledger : Cable Operations.

    This series was a subsidiary ledger within the accounting system and hence a control account for motor bus operations was maintained within VPRS 7941 General Ledger : Combined Operations until 30 June 1945 and thereafter in VPRS 7947 General Ledger Clearing Accounts. As with the General Ledger : Combined Operations amounts were Cash Books : Combined Operations (VPRS 7948) and the General Journal : Combined Operations (VPRS 7942). This is indicated by folio numbers : those without an alpha-prefix representing cash book entries; and those with the prefix "j" representing journal 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. In addition, some accounts were numbered consecutively and a list of these is found under "A" in the index. These account numbers were used in the preparation of the preliminary Statements of Operations (VPRS 8158) to which account balances were posted for each 28 day cycle and at the end of each financial year.

    The volumes extant were numbered consecutively on their spines.

  • 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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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 - 1957 Open 4
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