Series VPRS 12430
Ledgers
About this Series Related Series Accessing the records in this Series
Date Range: Series 1858 - 1877
  Series in Custody 1858 - 1874
  Contents 1858 - 1874
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
1858 - 1871 Department of Roads and Bridges VA 2964
1871 - 1877 Department of Railways and Roads VA 2875
Agency currently responsible for this SeriesAgency currently responsible for this Series
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Date Range Agency Title Agency Number
1996 - cont Department of Infrastructure VA 3971
Description of this SeriesDescription of this Series
  • How to use the Records
    Consult the Records Description List for the date range required.

  • 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.

    The P1 consignment of this series was formerly registered as VPRS 1143 Units 12, 14-17, 19, 21, 22 and 23. It was reserialised in 2001 as part of the ARAD Project.

  • Recordkeeping System
    The Ledgers are indexed to specific projects or areas of expenditure. Separate index books were kept with the Ledger for this purpose.

    Entries are made in the ledgers in chronological order within each category or account.

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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
P0001 1858 - 1874 Open 9
Indexes and RegistersIndexes and Registers
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