NRS-17893 | Cash books [Dumaresq Shire Council]

Under part VII division 2 of the Local Government (Shires) Act, 1905 (Act No. 33, 1905) a council was obliged to maintain true and regular accounts. These cash books were accounting records incorporated in a standard accounting system used by shires in conformity with the regulations. Their purpose was to record receipts and payments of cash and cheques and indicate the available cash balance. Income and expenditure recorded included rates, fees, wages, maintenance and repairs.