VPRS 11474 Accounting Records

The Accounting records of the Geelong Harbour Trust Commissioners (VA 1425) would have comprised cash books, journals, and ledgers. The Trust was constituted in 1905 under the provisions of the Geelong Harbour Trust Act (No.2012) to develop and control Port activities in the Geelong area. The Trust was required to prepare the balance sheet showing its assets and liabilities and statements of revenue and expenditure for each accounting period.Revenue and Expenditure Ledgers 1908 to 1965 (P1, Units 1 to 19)The ledgers provide a summary account of revenue and expenditure of the Trust during the period 1908 to 1965. The ledgers contain transactions from Cash Books and from Journals.The information recorded in columns includes:Date of transactionCorresponding folio reference number of the Cash Book and the JournalDebit and Credit account. (The heads of revenue include, receipts from wharfage, licensing and leasing of land, buoys, beacon and moorings. The heads of expenditure include, employees uniform, land purchases, salaries, office furniture and fittings, etc).Subsidiary Ledger (Extant 1916 to 1936) (Unit 20 to 21)The Ledger provides information on expenses incurred on goods and services. A separate account was created for each organisation e.g., A.J. Paint for sanitary services, Post Master for telecommunication services, A.R. Baker Pty Ltd for car repairs etc.