VPRS 8158 Statements of Operations

This series consists of monthly, (28 days) and annual statements of tram and bus operations of the Melbourne bus operations of the Melbourne and Metropolitan Tramways Board (VA 2694) for the period 1920 - 1957.The Statements of Operations provide a framework for recording the expenditure and revenue for various ledger accounts. The amounts recorded in the statements were posted from the Bus, Cable Tram and Electric Tram ledgers (VPRS 8137 and VPRS 7944).Summary totals appear to have been posted from the statements to VPRS 7941 General Ledger: Combined Operations via VPRS 7942 General Journal: Combined Operations.The statements form the basis of one of the finance statements printed as part of the Annual Reports of the Melbourne and Metropolitan Tramways Board.The P1 consignment contains Statements of Operation of cable tramway (1920-40) electric tramway (1920-57) and bus operation (1925-57).The Statements of Operation contain information which is recorded under various subject headings which include:- Traffic Expenses (e.g. wages, salaries, uniforms, etc)- Maintenance (buildings, permanent way, rolling stock, etc)- Power Expenses (wages, salaries, electric energy)- General Expenses (accident compensation, insurances, printing).The monthly statements record the ledger account number. The balance it appears, goes to Net Revenue Account.In addition to the Statement of Operations a further financial report was prepared for each 28 days during the period 1948 - 1956 (see Unit 9). The financial report records information about:- revenue operation (tram & bus)- surplus/deficit- car mileage- passengers carried- traffic receipts per mile- operating expenses per mile- expenditure on works- loan indebtedness- general investments etc.With the amendment of the Statement of Operation form in 1956 the additional financial report was no longer issued.This series which commenced in 1920 was discontinued in 1957 when a Punched Card Accounting System was installed.