Dataset

Cash Book : Trust Expenses (M.T. and O. Co. Account)

Public Record Office Victoria
Melbourne Tramways Trust (Has creator ) Public Transport Corporation (Owned by)
Viewed: [[ro.stat.viewed]] Cited: [[ro.stat.cited]] Accessed: [[ro.stat.accessed]]
ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rfr_id=info%3Asid%2FANDS&rft_id=http://www.access.prov.vic.gov.au/public/component/daPublicBaseContainer?component=daViewSeries&breadcrumbPath=Home/Access%20the%20Collection/Browse%20The%20Collection/Series%20Details&entityId=8123&rft.title=Cash Book : Trust Expenses (M.T. and O. Co. Account)&rft.identifier=VPRS 8123&rft.publisher=Public Record Office Victoria&rft.description=System of Arrangement and ControlSeries : A single volume series.Contents : Entries arranged chronologically.Range of Control Symbols:Series and Contents : None apparent.Accounting RecordsOverviewPublic sector accounting systems comprise a structured collection of records which together document the financial transactions of the public agency. At the most basic level the flow of information between the integral components, or records, within the system is indicated by the following diagram:????????????? ?????????????? ????????????? ??????????? ??????????????? ?????? Cash Books ?????Subsidiary ???? ????? ?? Source ? ? and ? ? Ledgers ? ? General ? ? Financial ?? Documents ? ? Journals ? ????????????? ? Ledger ? ? Statements ?? ?????? ???????????????????? ????? ?????????????? ?????????????? ??????????? ??????????????The flow of information, however, is not always this straightforward.Cash BooksA cash book is a combination of a book of original entry (like a journal) and the ledger account for cash (and often the bank account). As a book of original entry it serves to chronologically record in a two sided format cash (and cheque) receipts on the lefthand side, and cash (and cheque) payments on the righthand side. These amounts are then 'posted' to the relevant ledger accounts which are identified either by ledger folio numbers or account numbers. As the cash book is also a replacement of the ledger account for cash (and often for bank) it is therefore balanced at regular intervals.Cash Book : Trust ExpensesThis series consists of a single volume created by the Melbourne Tramways Trust (VA 2692) to record expense account transactions for the period 27 April 1900 to 25 February 1916. The expenses recorded in this volume include the salaries of several staff, including the secretary of the Trust, and general office expenses.Section 8 of the Melbourne Tramways Trust (Borrowing Powers) Act 1890 (54 VIC. No.1173) allowed that the Trust's expenses were payable by the Melbourne Tramway and Omnibus Company to an amount not exceeding 1,000 pounds per annum. The expenses recorded by this series appear to be those which were reimbursed by the Company in accordance with that Act.Entries are recorded monthly and , for debits, show date, name of payee, voucher and cheque number and amount. There are generally fewer than ten entries per month. The final monthly entry is a credit by the Company for an amount equal to the monthly debits.Prior to 27 April 1900 the information in this series was recorded in VPRS 7193, Cash Books and VPRS 7190, Journals and was posted to accounts in VPRS 7211, General Ledgers. There are no ledgers extant to which information in this series was posted directly. A subsequent series VPRS 8124, Board Expenses (M.T. and O. Co. Account) was created by the Tramway Board to record expenses payable by the Company from February to July 1916 at which time the company's obligation ceased.Conservation StatementA quarter leather bound volume in good condition.Size approximately 220 x 330 x 17mm. 95 numbered folios. Entries in black ink, paged printed with blue horizontal and red column lines.&rft.creator=Public Transport Corporation&rft.date=1916&rft.coverage=141.000000,-34.000000 142.919336,-34.145604 144.582129,-35.659230 147.742627,-35.873175 150.024219,-37.529041 150.200000,-39.200000 141.000000,-39.200000 141.000000,-34.000000 141.000000,-34.000000&rft_rights=Records held by Public Record Office Victoria (PROV) are covered by copyright. For information on reusing material from the collection see PROVguide 25 http://prov.vic.gov.au/provguide-25&rft_subject=HISTORICAL STUDIES&rft_subject=HISTORY AND ARCHAEOLOGY&rft.type=dataset&rft.language=English Access the data

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Records held by Public Record Office Victoria (PROV) are covered by copyright. For information on reusing material from the collection see PROVguide 25
http://prov.vic.gov.au/provguide-25

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Contact Information

Victorian Archives Centre
99 Shiel St North Melbourne VIC 3051, Australia
Ph: +61 3 9348 5600



Full description

System of Arrangement and Control

Series : A single volume series.

Contents : Entries arranged chronologically.

Range of Control Symbols:

Series and Contents : None apparent.

Accounting Records
Overview

Public sector accounting systems comprise a structured collection of records which together document the financial transactions of the public agency. At the most basic level the flow of information between the integral components, or records, within the system is indicated by the following diagram:

????????????? ?????????????? ????????????? ??????????? ??????????????
? ?????? Cash Books ?????Subsidiary ???? ????? ?
? Source ? ? and ? ? Ledgers ? ? General ? ? Financial ?
? Documents ? ? Journals ? ????????????? ? Ledger ? ? Statements ?
? ?????? ???????????????????? ????? ?
????????????? ?????????????? ??????????? ??????????????

The flow of information, however, is not always this straightforward.

Cash Books

A cash book is a combination of a book of original entry (like a journal) and the ledger account for cash (and often the bank account). As a book of original entry it serves to chronologically record in a two sided format cash (and cheque) receipts on the lefthand side, and cash (and cheque) payments on the righthand side. These amounts are then 'posted' to the relevant ledger accounts which are identified either by ledger folio numbers or account numbers. As the cash book is also a replacement of the ledger account for cash (and often for bank) it is therefore balanced at regular intervals.

Cash Book : Trust Expenses

This series consists of a single volume created by the Melbourne Tramways Trust (VA 2692) to record expense account transactions for the period 27 April 1900 to 25 February 1916. The expenses recorded in this volume include the salaries of several staff, including the secretary of the Trust, and general office expenses.

Section 8 of the Melbourne Tramways Trust (Borrowing Powers) Act 1890 (54 VIC. No.1173) allowed that the Trust's expenses were payable by the Melbourne Tramway and Omnibus Company to an amount not exceeding 1,000 pounds per annum. The expenses recorded by this series appear to be those which were reimbursed by the Company in accordance with that Act.

Entries are recorded monthly and , for debits, show date, name of payee, voucher and cheque number and amount. There are generally fewer than ten entries per month. The final monthly entry is a credit by the Company for an amount equal to the monthly debits.

Prior to 27 April 1900 the information in this series was recorded in VPRS 7193, Cash Books and VPRS 7190, Journals and was posted to accounts in VPRS 7211, General Ledgers. There are no ledgers extant to which information in this series was posted directly. A subsequent series VPRS 8124, Board Expenses (M.T. and O. Co. Account) was created by the Tramway Board to record expenses payable by the Company from February to July 1916 at which time the company's obligation ceased.

Conservation Statement

A quarter leather bound volume in good condition.

Size approximately 220 x 330 x 17mm. 95 numbered folios. Entries in black ink, paged printed with blue horizontal and red column lines.

Created: 1900 to 1916

Data time period: 1900 to 1916

Data time period: Series date range : 1900 - 1916
Series in custody date range : 1900 - 1916
Contents in custody date range : 1900 - 1916

Click to explore relationships graph

141.000000,-34.000000 142.919336,-34.145604 144.582129,-35.659230 147.742627,-35.873175 150.024219,-37.529041 150.200000,-39.200000 141.000000,-39.200000 141.000000,-34.000000 141.000000,-34.000000

145.6,-36.6

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Identifiers
  • Local : VPRS 8123