NRS-18000 | Private Ledger [Dumaresq Shire Council]

Under Part VII, division two of the Local Government (Shires) Act, 1905 (Act No. 33, 1905) a council was obliged to maintain true and regular accounts in books of accounts of all sums of money received or paid into or out of every fund, and of several purposes for which such moneys have been received and paid. The forms or manner in which, different kinds of these books were kept, were prescribed by the Governor (1). The Ledgers were accounting records incorporated in a standard public sector accounting system. The purpose of these books in the Dumaresq Shire Council accounting system was to record all transactions including debit and credit relating to accounts. Information from the Ledger was utilised to prepare the required financial statements, such as profit and loss, and half yearly statements. The Council was obliged to prepare a detailed account of expenditure and revenue to be published in June and December each year (2). This Ledger contained all accounts maintained by the Dumaresq Shire Council including rates, street accounts, maintenance and repairs. Income and expenditure recorded by the Ledger was accredited into the General Fund. The register is a bound volume that contains an alphabetical index of the entries at the front. Custody History These files were in the custody of Dumaresq Shire Council until 1995 when they were transferred to the Regional Archives. Endnotes:(1) The Statutes of New South Wales, Act No. 33(2) Ibid.

根据1905年《地方政府（郡）法》（1905年第33号法案）第七编第二部分，地方议会须将所有收支款项及相关用途如实、规范地登记于各类会计账簿中。此类账簿的格式与登记方式由总督规定(1)。
分类账（Ledger）是纳入标准公共部门会计体系的会计记录。在达马雷斯克郡议会的会计系统中，此类账簿用于记录所有涉及账户的借贷交易。从分类账中提取的信息可用于编制法定财务报表，包括损益表及半年度报表。议会须编制详细的收支账目，并于每年6月和12月对外公布(2)。
该分类账涵盖达马雷斯克郡议会维护的全部账户，包括税率账目、街道账户、维护与修缮类账目。分类账记录的收支款项均计入普通基金（General Fund）。本登记册为精装合订本，首页附有按字母顺序编排的条目索引。
保管历史
这些档案由达马雷斯克郡议会保管至1995年，随后移交至区域档案馆。
注释：
(1) 新南威尔士州成文法，第33号法案
(2) 同前引。