VPRS 1141 Journal

The Central Roads Board (VA 2803) was established circa March 1853 with responsibility for the formation, construction, improvement, management and maintenance of proclaimed main roads and bridges and for the co-ordination of the works undertaken by the District Road Boards. The primary officers were the Secretary, Treasurer and an Inspector-General of Roads. The Central Roads Board was abolished on 1 January 1858 and succeeded by the Department of Roads and Bridges (VA 2964) which operated under the statutory control of the Board of Land and Works (VA 744).Journals (Specific and General)The prime function of a journal is to facilitate the posting of credit and debit transactions into the necessary ledger accounts. Like the cash book it is also a book of original entry and is maintained chronologically. Specific journals are often maintained to summarize information for similar transactions, including cash transactions, eg. Cash receipts journal, wages and stores journal. Rather than summarize similar transactions, general journals, on the other hand, provide a convenient record of unusual transactions, including:adjustments to ledger accounts eg. To correct errorstransfers from one account to anothersales or purchases of assetsAlthough the primary flow of information is from the journal to the ledger accounts, where amounts are to be posted from one account to another (particularly common at the end of a financial year), the transactions will be posted through the journal. Relevant accounts are identified either by the ledger folio number or an account number.The journal in this series was kept on a monthly basis recording all receipts and disbursements. Further details of many of the transactions recorded may be found in VPRS 961 Expenditure Vouchers.VPRS 1141/P was reserialised in 2001 as part of the ARAD Project. The former unit 2 is now VPRS 12682/P1 unit 1, and the former units 3-7 are now VPRS 12683 units 1-5.

中央道路委员会（Central Roads Board，VA 2803）约于1853年3月成立，负责规划、建设、改良、管理与维护公告的主要道路与桥梁，并协调各区道路委员会开展的工程。其主要官员包括秘书、司库及道路监察总长。该委员会于1858年1月1日被撤销，由道路与桥梁部（Department of Roads and Bridges，VA 2964）接替，后者受土地与工程委员会（Board of Land and Works，VA 744）的法定管辖。

### 日记账（Journal，特定类与通用类）
日记账的核心功能是便于将借贷交易过入相应的分类账账户（ledger accounts）。与现金账簿（cash book）相同，日记账亦属于原始分录账簿（book of original entry），并按时间顺序登记。特定日记账通常用于汇总同类交易的信息，例如针对现金交易的现金收入日记账、工资与物料日记账。通用日记账则无需汇总同类交易，而是为非常规交易提供便捷的记录载体，涵盖以下场景：
1. 分类账账户调整（例如更正差错）
2. 账户间转账
3. 资产购销业务
尽管信息流转的主流路径是从日记账过入分类账账户，但当发生跨账户转账（财务年末此类操作尤为常见）时，相关交易仍需通过日记账完成过账。相关账户可通过分类账账页号（ledger folio number）或账户编号进行识别。
本系列的日记账按月编制，记录所有收入与支出项。所记录的诸多交易的详细信息，可在档案编号VPRS 961的支出凭证（Expenditure Vouchers）中查阅。
档案编号VPRS 1141/P于2001年作为ARAD项目的一部分完成重新编号：原第2单元现更改为VPRS 12682/P第1单元，原第3至7单元现更改为VPRS 12683第1至5单元。