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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=7191&rft.title=Contractors Ledger&rft.identifier=VPRS 7191&rft.publisher=Public Record Office Victoria&rft.description=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.Ledgers (Subsidiary and General)Ledgers comprise one or more accounts, each account being a statement of all transactions relating to a particular item about which the recording of changes -debit and credit transactions - is required. Transactions are posted to the ledger accounts from the cash books and journals. The source of the information is subsequently indicated by reference to folio numbers often accompanied by an abbreviation of the source record eg. 'C' or 'CB'= Cash Book, 'J'= Journal, 'PC'= Petty Cash Book etc. The classification of accounts is diverse and usually depends on the operations of the agency and the nature of the information required as part of the financial statements of the agency.Subsidiary ledgers are often maintained either to facilitate a division of responsibilities within a large account, or to provide a separate record of a particular account.The general ledger, however, comprises all accounts necessary for the compilation of the finance statements required by the agency. It is common for a general ledger to comprise a single account to represent the total of the individual accounts in each of the subsidiary ledgers. This device is called a 'control account'.Contractor's LedgerThis series is thought to have commenced in March 1885 to record financial transactions concerning contractors which were employed by the Melbourne Tramways Trust (VA 2692) to carry out various works. It is probable that the series continued after the demise of the single volume in the P1 consignment in January 1892, but no other volumes were extant at the time of transfer into PRO custody.Entries were arranged by contractors names with folio references to VPRS 7193 General Cash Books. Specific financial transactions concerning contracts had been posted to this series from VPRS 7193. Contractual information recorded in the ledger included the following:- contractor's name- date of payment- voucher numbers- debits- credits- balancesAn alphabetical index of contractor`s names was incorporated into the front of the volume which informed the user of respective contract numbers and referred them to the relevant page numbers.&rft.creator=Public Transport Corporation&rft.date=1892&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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Victorian Archives Centre
99 Shiel St North Melbourne VIC 3051, Australia
Ph: +61 3 9348 5600



Full description

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.

Ledgers (Subsidiary and General)

Ledgers comprise one or more accounts, each account being a statement of all transactions relating to a particular item about which the recording of changes -debit and credit transactions - is required. Transactions are posted to the ledger accounts from the cash books and journals. The source of the information is subsequently indicated by reference to folio numbers often accompanied by an abbreviation of the source record eg. 'C' or 'CB'= Cash Book, 'J'= Journal, 'PC'= Petty Cash Book etc. The classification of accounts is diverse and usually depends on the operations of the agency and the nature of the information required as part of the financial statements of the agency.

Subsidiary ledgers are often maintained either to facilitate a division of responsibilities within a large account, or to provide a separate record of a particular account.

The general ledger, however, comprises all accounts necessary for the compilation of the finance statements required by the agency. It is common for a general ledger to comprise a single account to represent the total of the individual accounts in each of the subsidiary ledgers. This device is called a 'control account'.

Contractor's Ledger

This series is thought to have commenced in March 1885 to record financial transactions concerning contractors which were employed by the Melbourne Tramways Trust (VA 2692) to carry out various works. It is probable that the series continued after the demise of the single volume in the P1 consignment in January 1892, but no other volumes were extant at the time of transfer into PRO custody.

Entries were arranged by contractors names with folio references to VPRS 7193 General Cash Books. Specific financial transactions concerning contracts had been posted to this series from VPRS 7193. Contractual information recorded in the ledger included the following:

- contractor's name
- date of payment
- voucher numbers
- debits
- credits
- balances

An alphabetical index of contractor`s names was incorporated into the front of the volume which informed the user of respective contract numbers and referred them to the relevant page numbers.

Created: 1885 to 1892

Data time period: 1885 to 1892

Data time period: Series date range : ? - ?
Series in custody date range : 1885 - 1892
Contents in custody date range : 1885 - 1892

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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 7191