VPRS 10994 Classification of Accounts Manuals

The purpose of these manuals is summarised in the Introduction to unit 1. They wereto describe in detail a system of accounting designed to meet the needs of the State Electricity Commission of Victoria [SEC], whose business embraces the generation, transmission, and distribution of electric energy throughout the State of Victoria; the manufacture and sale of briquettes; the production and sale of brown coal; and the operation of tramways.The accounts were classified into six main divisions which were further sub-divided. There are definitions of what was intended to be included in each division. The names of the accounts and their numbers are listed.The manuals reflect facets of the operations of the SEC.The date the first book was received was stamped on the back fly leaf of unit 1. The dates of publication or currency were not clearly indicated on each book. However, the period for which each of the books was current was listed on the fly leaf of book III. (This has been used as the basis of the Records Description List.) The end date of book IV was not recorded. The last amendment in book IV was made in November 1970.