Record series
General Ledger
VPRS 12781
1853 - 1984
Open
North Melbourne
Agencies
This record series was created by:
Surveyor-General's Department ( VA2921 ): 1855 - 1857
Department of Crown Lands and Survey ( VA538 ): 1857 - 1858
Department of Railways I ( VA2877 ): 1858 - 1871
Department of Railways and Roads ( VA2875 ): 1871 - 1877
Agencies responsible for this record series: Department of Infrastructure ( VA 3971 ): 2003 - 2008
Date Range
Series date range: 1853 - 1984
Series in custody:
1853 - 1984
Contents in custody:
1853 - 1984
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.
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.
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.
