VPRS 10819 Cash Books- Private Street

This series comprises records which belonged to a municipal accounting system. An explanation of the types of funds managed by municipalities and the types of records found within accounting systems follows.Municipal Accounting FundsMunicipal accounting has been subject to the provisions of the Local Government Act 1874 and subsequent local government legislation and to the Municipal Accounting Regulations. Under these provisions the income and expenditure of Victorian municipal councils is segregated into Municipal Funds, Loan Funds and a Country Roads Board Fund.The Municipal Funds are further broken down into the following three types of funds:General FundUndertakings such as abattoirs, electricity supply etcStreet Construction, Separate Rate and Special Improvement Charges.Municipalities are required to credit ordinary revenue to the Municipal Funds. Ordinary revenue is comprised of rates, tolls and rent of tolls, grants and all other moneys not being the proceeds of a loan. The General Fund is the principal fund of the council and its accounts show the main items of municipal income and expenditure.The Municipal Accounting Regulations require separate accounting records to be kept for the three types of Municipal Funds.Accounting RecordsAccounting systems comprise a structured collection of records which together document financial transactions. At the most basic level the flow of information between the integral components, or records, within the system is indicated by the following diagram:The flow of information, however, is not always this straightforward.Source DocumentsExamples include receipt books, cheque butts, vouchers etc. Information is extracted from these documents and entered chronologically, in full or summary form, into cash books or journals. This process is called journalizing.Cash BooksA cash book is a combination of a book of original entry (ie. a journal) and the ledger account for cash (often including the bank account). As a book of original entry it is used to record receipt and payment transactions in chronological order. Following a standard format, cash (and cheque) receipts are entered on the lefthand side of the book, and cash (and cheque) payments are recorded on the righthand side. These amounts are then 'posted' to the relevant ledger accounts which are identified either by ledger folio numbers or account numbers. As the cash book is also a replacement of the ledger account for cash, it is balanced at regular intervals.Journals (Specific and General)The prime function of a journal is to facilitate the 'posting' of credit and debit transactions into the appropriate ledger accounts. Like the cash book the journal is a book of original entry which records transactions in chronological order. Specific journals are often maintained to summarise information about similar types of transactions, including cash transactions, eg. cash receipts journal, wages and stores journal. General journals, on the other hand, provide a convenient record of other transactions, including adjustments to ledger accounts (to correct errors for example) and the sale or purchase of assets.Journals may also be used to record the posting of amounts from one account to another (particularly common at the end of a financial year). The relevant accounts are identified either by the ledger folio number or an account number.Ledgers (Subsidiary and General)Ledgers comprise a record of changes (debit and credit transactions) concerning one or more accounts. The makeup (classification) of accounts is arbitrary and usually depends on the functions of the agency and the regulations governing its financial reporting requirements. Transactions are posted to the ledger accounts from the cash books and journals. The source of the posting is usually indicated by a combination of folio numbers and an abbreviation of the source record eg. 'C' or 'CB'=Cash Book, 'J'=Journal, 'PC'=Petty Cash Book etc.Subsidiary ledgers are often maintained to facilitate a division of responsibilities within a large account, or to provide a separate record of a particular account.A general ledger, however, comprises all accounts necessary for the compilation of the finance statements required by the agency. If subsidiary ledgers are used it is common for a general ledger to include a single account which represents the totals of the transactions of the accounts in each of the subsidiary ledgers. This device is called a 'control account'.Finance StatementsExamples include Statements of Operations, Balance Sheets, Profit and Loss Statements.Finance statements provide the final summary of the agency's financial situation at a particular point in time. They are usually compiled once a year and published with an annual report, although they may be compiled at more regular intervals. The types of statements and their format are generally determined by legislative requirements, and these in turn determine the nature of the accounts required to be maint

本系列数据集收录了隶属于某市政会计系统的各类记录。下文将阐释市政当局管理的基金类型，以及会计系统中所包含的记录类型。

### 市政会计基金
市政会计需遵循《1874年地方政府法》及后续地方政府立法，同时受《市政会计条例》约束。根据上述规定，维多利亚州市政委员会的收支被划分为市政基金、贷款基金与乡村道路委员会基金。
市政基金可进一步细分为以下三类：
1. 普通基金 (General Fund)
2. 屠宰场、电力供应等运营事业基金
3. 街道建设、单独税率及专项改良收费基金

市政当局需将普通收入计入市政基金。普通收入包含税款、通行费及通行费租金、拨款，以及所有非贷款所得的其他款项。普通基金是市政委员会的核心基金，其账目展示了市政收支的主要项目。
《市政会计条例》要求为三类市政基金分别建立独立的会计记录。

### 会计记录
会计系统由结构化的记录集合构成，可共同完整记录各类财务交易。从最基础的层面而言，系统内各核心组件或记录之间的信息流可通过如下图示说明：不过，实际的信息流流转并非始终如此简单。

#### 原始凭证 (Source Documents)
示例包括收据簿、支票存根、凭单等。工作人员需从这些凭证中提取信息，并按时间顺序以完整或汇总形式录入现金账簿或各类分录簿，该流程称为日记账登记（journalizing）。

#### 现金账簿 (Cash Books)
现金账簿兼具原始分录簿（即分录簿）与现金分类账账户（通常包含银行账户）的双重功能。作为原始分录簿，它用于按时间顺序记录收款与付款交易。按照标准格式，现金（含支票）收款需登记在账簿左侧，现金（含支票）付款则登记在右侧。随后，这些金额将被过账至对应的分类账账户，过账依据可分为分类账页码或账户编号。由于现金账簿同时替代了现金分类账账户，因此需定期进行余额结算。

#### 分录簿（专用与通用，Journals (Specific and General)）
分录簿的核心功能是协助将借贷交易过账至对应的分类账账户。与现金账簿相同，分录簿同样属于原始分录簿，按时间顺序记录交易。为便于汇总同类交易信息，实务中通常会设立专用分录簿，例如用于记录现金交易的现金收款日记账、工资与物料日记账等。而通用分录簿则用于便捷记录其他各类交易，包括对分类账账户的调整（例如用于更正错误）以及资产的购销业务。
此外，分录簿还可用于记录金额从一个账户结转至另一个账户的操作（在财务年度末尤为常见）。相关账户的标识方式同样可采用分类账页码或账户编号。

#### 分类账（明细分类账与总分类账，Ledgers (Subsidiary and General)）
分类账用于记录单个或多个账户的变动（借贷交易）。账户的设置（分类方式）具有任意性，通常取决于机构的职能以及财务报告相关监管要求。交易信息从现金账簿与分录簿过账至分类账账户，过账来源通常通过页码组合与源记录缩写共同标识，例如“C”或“CB”代表现金账簿，“J”代表分录簿，“PC”代表零用现金账簿等。
为便于大型账户的职责分工，或为特定账户建立单独记录，实务中通常会设立明细分类账。而总分类账则包含了机构编制财务报表所需的全部账户。若使用明细分类账，总分类账通常会设立单个账户，用于汇总各明细分类账的交易总额，该账户被称为统驭账户 (control account)。

#### 财务报表 (Finance Statements)
示例包括运营报表、资产负债表、损益表。
财务报表可汇总呈现机构在特定时点的财务状况，通常每年编制一次并随年度报告一同发布，但也可根据需要更频繁地编制。各类报表的类型与格式通常由立法要求确定，而这又反过来决定了需维护的账户的性质。