Public Record Office Victoria
 
Series VPRS 12781
General Ledger
About this Series Related Series Accessing the records in this Series
Date Range: Series 1853 - ? 1984
  Series in Custody 1853 - 1984
  Contents 1853 - 1984
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
1855 - 1857 Surveyor-General's Department VA 2921
1857 - 1858 Department of Crown Lands and Survey VA 538
1858 - 1871 Department of Railways I VA 2877
1871 - 1877 Department of Railways and Roads VA 2875
1884 - ? 1984 Victorian Railways (also Victorian Railways Commissioners 1883-1973, Victorian Railways Board 1973-1983) VA 2876
Agency currently responsible for this SeriesAgency currently responsible for this Series
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Date Range Agency Title Agency Number
2003 - 2008 Department of Infrastructure VA 3971
2008 - cont Department of Transport II VA 4853
Description of this SeriesDescription of this Series
  • How to use the Records
    Consult the consignment details and retrieve the general ledger for the appropriate year.

    For general ledgers created after 1860, consult the alphabetical subject index at the beginning of each volume to locate the account of interest.

  • Function / Content
    This series consists of general ledgers, ie a record of changes (debit and credit transactions) concerning one or more accounts. The makeup (classification) of accounts was arbitrary and usually depended on the functions of the agency and the regulations governing its financial reporting requirements. Transactions were posted to the ledger accounts via the general journals (see VPRS 12780 General Journal). The general ledger comprised all accounts necessary for the compilation of the finance statements required by the agency.

    This series began in 1853 when the private railway companies recorded grants in aid of 1000 received from Treasury. From 1856 activity in the ledgers greatly increased as the involvement of the government in the construction of railways intensified. From 1884 the Accountancy Branch of the Victorian Railways maintained this series.

  • Recordkeeping System
    The general ledgers were arranged in chronological order. Often two volumes constituted one year of reporting and where recorded were marked 1 or 2.

    At some point, circa 1900, annual financial statements changed from a calender to financial year reporting cycle.

    Further research is required to document the record keeping system.

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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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Subsequent SeriesSubsequent 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 1853 - 1908 Open 20
P0002 1908 - 1928 Open 6
P0003 1865 - 1878 Open 1
P0004 1970 - 1984 Open 3
Indexes and RegistersIndexes and Registers
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