Series VPRS 1143
Ledgers
About this Series Related Series Accessing the records in this Series
Date Range: Series 1853 - 1857
  Series in Custody 1853 - 1857
  Contents 1853 - 1857
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
1853 - 1857 Central Roads Board VA 2803
Agency currently responsible for this SeriesAgency currently responsible for this Series
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Description of this SeriesDescription of this Series
  • How to use the Records
    Consult the Records Description List for the desired date range.

  • Function / Content
    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 for Cash Book, J for Journal, PC for 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.

    In 2001 VPRS 1143 was reserialised as follows:

    VPRS 1143/P Unit 1 to VPRS 12431 /P1 Unit 1
    VPRS 1143/P Unit 2 to VPRS 1143 /P Unit 1
    VPRS 1143/P Unit 3 to VPRS 1143 /P Unit 2
    VPRS 1143/P Unit 4 to VPRS 1143/P Unit 3
    VPRS 1143/P Unit 5 to VPRS 12433 /P1 Unit 1
    VPRS 1143/P Unit 6 to VPRS 12434 /P1 Unit 1
    VPRS 1143/P Unit 7 to VPRS 1143 /P Unit 4
    VPRS 1143/P Unit 8 to VPRS 12435 /P1 Unit 1
    VPRS 1143/P Unit 9 to VPRS 1108 / P1 Unit 1
    VPRS 1143/P Unit 10 to VPRS 1108 / P1 Unit 2
    VPRS 1143/P Unit 11 to VPRS 1143 /P Unit 5
    VPRS 1143/P Unit 12 to VPRS 12430 /P1 Unit 1
    VPRS 1143/P Unit 13 to VPRS 1109/ P1 Unit 1
    VPRS 1143/P Unit 14 to VPRS 12430 /P1 Unit 2
    VPRS 1143/P Unit 15 to VPRS 12430 /P1 Unit 3
    VPRS 1143/P Unit 16 to VPRS 12430 /P1 Unit 4
    VPRS 1143/P Unit 17 to VPRS 12430 /P1 Unit 5
    VPRS 1143/P Unit 18 to VPRS 12436 /P1 Unit 1
    VPRS 1143/P Unit 19 to VPRS 12430 /P1 Unit 6
    VPRS 1143/P Unit 20 to VPRS 12437 /P1 Unit 1
    VPRS 1143/P Unit 21 to VPRS 12430 /P1 Unit 7
    VPRS 1143/P Unit 22 to VPRS 12430 /P1 Unit 8
    VPRS 1143/P Unit 23 to VPRS 12430 /P1 Unit 9
    VPRS 1143/P Unit 24 to VPRS 12438 /P1 Unit 1
    VPRS 1143/P Unit 25 to VPRS 12438 /P1 Unit 2
    VPRS 1143/P Unit 26 to VPRS 12439 /P1 Unit 1
    VPRS 1143/P Unit 27 to VPRS 12439 /P1 Unit 2
    VPRS 1143/P Unit 28 to VPRS 12440 /P1 Unit 1

  • Recordkeeping System
    The Ledgers are indexed to specific projects or areas of expenditure. Entries are made in chronological order.

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Indexes and RegistersIndexes and Registers
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Controlled SeriesControlled Series
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Previous SeriesPrevious 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
P0000 1853 - 1857 Open 5
Indexes and RegistersIndexes and Registers
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