VPRS 11232 Cash Books

The cash account is part of the ledger system. All cash transactions are recorded in the cash account. The cash account is kept in a special ledger called the cash book which is balanced weekly or monthly. All money received is debited and all money paid is credited.The cash books making up this record series were balanced monthly.PROS 96/13 General Disposal Schedule for Common Administrative Records 4.2.2 provides for the destruction of cash books after 7 years. As the Melbourne Harbor Trust Commissioners General Ledgers are extant for the period 1877-1907 only, the Cash Books which cover the period 1886-1914 have been appraised as having enduring value in recording the financial transactions of the organisation during its early years.