NRS-15815 | Journals [Municipality of Balmain]

This series contains the General Journals of Municipality of Balmain.These accounting records were initially created under s.38 of the An Act for establishing Municipalities Institutions 1858 (22, Victoria Act No. 13), and subsequent legislation. This section specified that the Council keep books of accounts, which were to be made available to auditors. The Council was also to prepare a detailed account of expenditure and revenue to be published in June and December. Municipal Accounting regulations also governed the format and type of records to be maintained.These Journals formed part of a standard public sector accounting system. This system generally comprised Cash Books, Journals (General and Subsidiary), and Ledgers (General and Subsidiary).The purpose of journals in the accounting system was to chronologically record payments other than cash (except for the cash payment and receipt journals). The journal was a book of original entry. Each entry involved two accounts a debit and a credit, which was considered a “balanced” Journal entry. At regular intervals journals entry were posted to the ledger. General Journals were maintained to record specialist transactions such as transfers from one account to another and to correct errors. Subsidiary or specialist journals were maintained to record the transaction appropriate to the Journal such as sales, or purchases (on credit). (1)The General Journal contained all accounts maintained by the Council including rates, street accounts, maintenance and repairs. Income and expenditure recorded by the Ledger was accredited into the General Fund. The Council also maintained other funds such as loans and trust funds. Under Schedule 1 of the 1908 Municipal Accounting Regulations, (2) accounts were classified into General Purpose (G.P) Public Works (P.W), Public Service (P.S), Health Administration (H.A) and Shire Property.Custody History This series was in the custody of Mitchell library until December 2001 when it was transferred to State Records NSW under section 29 of the State Records Act, 1998.End Notes (1) Stanley, P Accounting for non Accountants: the plain English guide to accounting Information Australia Melbourne 1999 p. 39 - 40(2) NSW Government Gazette 19 November, 1908 p. 6131 – 6135

本系列包含巴尔曼市（Municipality of Balmain）的普通日记账（General Journals）。这些会计记录最初依据《1858年市镇机构设立法案》（An Act for establishing Municipalities Institutions 1858，22号维多利亚法案第13章）第38条及后续立法创建。该条款规定，市政会需留存会计账簿，并向审计人员开放查阅；同时，市政会还应编制详细的收支账目，于每年6月及12月公布。市政会计条例亦对需留存记录的格式与类型作出规范。

这些日记账是标准公共部门会计体系的组成部分。该体系通常包括现金账簿、日记账（普通及辅助）以及分类账（普通及辅助）。会计体系中日记账的作用是按时间顺序记录非现金支付交易（现金收付日记账除外），属于原始分录账簿。每笔分录涉及借方与贷方两个账户，构成“平衡”的日记账分录。日记账分录需定期过入分类账。普通日记账用于记录专项交易，如账户间转账及差错更正；辅助或专项日记账则用于记录与该日记账对应的特定交易，如销售或赊购。（1）

普通日记账涵盖市政会维护的所有账户，包括费率账户、街道账户、维护与修缮账户等。分类账记录的收支计入普通基金，市政会还管理贷款基金、信托基金等其他基金。根据1908年《市政会计条例》附表1（2），账户分为普通用途（G.P）、公共工程（P.W）、公共服务（P.S）、卫生管理（H.A）及郡属财产五大类。

custody历史：本系列档案由米切尔图书馆保管至2001年12月，随后依据《1998年州档案法》第29条移交给新南威尔士州档案处（State Records NSW）。

尾注：
（1）Stanley, P.《非会计人员会计指南：会计信息简明英语手册》，澳大利亚信息出版社，墨尔本，1999年，第39-40页。
（2）《新南威尔士政府公报》，1908年11月19日，第6131-6135页。