Full description
General CASH BOOKSACCOUNTING 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:
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? ?????? Cash Books ?????Subsidiary ???? ????? ?
? Source ? ? and ? ? Ledgers ? ? General ? ? Financial ?
? Documents ? ? Journals ? ????????????? ? Ledger ? ? Statements ?
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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.
Series Description
This series was created in June 1884 to summarily record the cash and cheque transactions undertaken by the Melbourne Tramways Trust (VA 2692) which commenced operations in that same year. The transactions were chronologically recorded as either credits or debits and subsequently posted to specific accounts in either VPRS 7211 General Ledger or VPRS 7191 Contractors Ledger. Entries recorded the types of accounts which were debited or credited and also cheque and voucher numbers.
The Melbourne Tramways Trust was abolished in 1916. The P1 consignment of this series consists of two volumes dating from 1884 to 1916.
The volume originally labelled as Unit 1 has been removed from the series because of duplication within the remaining volumes.
Created: 1884 to 1916
Data time period: 1884 to 1916
Data time period:
Series date range : 1884 - 1916
Series in custody date range : 1884 - 1916
Contents in custody date range : 1884 - 1916
Subjects
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Identifiers
- Local : VPRS 7193