Full description
This series consists of Cash Books: Revenue and Expenditure maintained in accordance with the provisions of the Audit Act during the period 1856 to 1872.
As a book of original entry it served to chronologically record in a two sided format cash (and cheque) receipts on the left hand side and cash (and cheque) payments on the right hand side. The entries were made from vouchers. The total of each days entries of receipts was reconciled with the amount banked and the payments with the cheques drawn. These amounts were then posted to the relevant ledger accounts which were identified by ledger folio numbers.
The information recorded in the cash book was the date of receipt, voucher number, allocated by the Treasury, head of receipt or payment, amount of voucher, and ledger folio reference number.
From 1872 to 1973, two separate sequences of Cash Books were created, one for recording revenue transactions and another for recording expenditure transactions. See VPRS 11326 and VPRS 11330.
Data time period:
[1856 TO 1872]
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