VPRS 6183 Court of Insolvency Estates Cash Book

This volume summarised for each estate under the supervision of the Court the financial position of the estate at any one time. This series was part of the mandatory accounting procedures for bankrupt estates established under Sections 54 to 63 of the Insolvency Act 1897. The Act mandated the keeping, form and operation of this account by the Chief Clerk. Assignees and trustees of estates were to pay into designated bank accounts each week all moneys received as assignee or trustee, furnishing the Chief Clerk with the details of this transaction. When necessary for carrying on the insolvents business or meeting any claims on the estate, money could be paid out of the account as authorised by the court or by a police magistrate. Any unclaimed moneys or any surplus funds in the account for an estate was to be paid to the Treasury for investment. Each page in the standard volume is designed to record details of payments to and from the court in relation to the insolvency of one estate being headed In the Estate of [Name] of [Address] No and {Name] Assignee or Trustee. The number given is that assigned the case in the Insolvency Court Register which was a simple running number. Receipts (DR) and disbursements (CR) are recorded on the one page. Details of receipts were entered under the headings of Date, Amount, Total, Cash Book Folio (referring to the Insolvency Accounts Cash Book) and Voucher No.. On the disbursements side, details were entered under the headings of Date, To Whom Paid (the assignee or trustee of the estate or the Receiver of Revenue), Amount and Cash Book Folio.

本卷册针对受法院监管的每一宗财产，汇总了该财产在任一时刻的财务状况。本系列是1897年《破产法》第54至63条规定的破产财产强制性会计程序的一部分。该法案明确要求由首席书记员负责该账户的记录、格式与运作。财产的受让人及受托人需每周将其作为受让人或受托人收取的全部款项存入指定银行账户，并向首席书记员提供该交易的详细信息。若为维持破产人的业务或清偿对该财产的任何债权所需，经法院或治安法官授权后，可从该账户中支出款项。某宗财产账户中的任何无人认领款项或盈余资金，均需支付给财政部用于投资。
标准卷册的每一页均用于记录与某宗财产破产相关的、往来于法院的款项详情，页面标题为“[姓名]（住址：[地址]）财产案，受让人/受托人：[姓名]”。所标注的编号为破产法院登记簿中分配给该案的序号，属简单流水号。收入（借方，DR）与支出（贷方，CR）均记录于同一页：收入详情需录入日期、金额、总额、现金账簿页码（指破产账户现金账簿）及凭证编号等栏目；支出详情则需录入日期、收款方（财产的受让人、受托人或税收接收人）、金额及现金账簿页码等栏目。