VPRS 4571 Insolvency Court Estates Cash Book

This series summarised for each estate under the supervision of the Court the financial position of the estate at any one time. According to the 1915 Instructions To Clerks Of Courts, this book forms the ledger containing the accounts of the various estates. Another volume, known as the Insolvency Estates Account, acts as the cash book for the same transactions. This series was part of the mandatory accounting procedures for bankrupt estates established under Sections 54 to 63 of the Insolvency Act 1897. The Act mandated the keeping, form and operation of this account by the Chief Clerk. Assignees and trustees of estates were to pay into designated bank accounts each week all moneys received as assignee or trustee, furnishing the Chief Clerk with the details of this transaction. When necessary for carrying on the insolvents business or meeting any claims on the estate, money could be paid out of the account as authorised by the court or by a police magistrate. Any unclaimed moneys or any surplus funds in the account for an estate was to be paid to the Treasury for investment. Each page in the standard volume is designed to record details of payments to and from the court in relation to the insolvency of one estate being headed In the Estate of [Name] of [Address] No and {Name] Assignee or Trustee. The number given is that assigned the case in the Insolvency Court Register which was a simple running number. Receipts (DR) and disbursements (CR) are recorded on the one page. Details of receipts were entered under the headings of Date, Amount, Total, Cash Book Folio (referring to the Insolvency Accounts Cash Book) and Voucher No.. On the disbursements side, details were entered under the headings of Date, To Whom Paid (the assignee or trustee of the estate or the Receiver of Revenue), Amount and Cash Book Folio.

本系列汇编了法院监管下的每宗破产财产（insolvency estate）在任意时点的财务状况。根据《1915年法院书记员工作指南》，本书为分类总账（ledger），收录了各破产财产的账目。另有一册名为《破产财产账户（Insolvency Estates Account）》的卷宗，用于记录同类交易的现金日记账（cash book）。
本系列属于《1897年破产法》第54至63条所确立的破产财产强制会计流程的一部分。该法规定由首席书记员负责该账户的设立、格式设置与运营管理。破产财产受让人与受托人需每周将其作为受让人或受托人收取的全部款项存入指定银行账户，并向首席书记员提供该笔交易的详细信息。若为开展破产人业务或清偿针对该破产财产的债权有此必要，经法院或治安法官授权后，可从该账户支取款项。破产财产账户内任何无人认领的款项或剩余资金，均需上缴国库用于投资。
标准卷宗的每一页均用于记录单宗破产财产相关的法院收支明细，页面标题格式为「[住址X号][姓名]破产财产案 受让人/受托人[姓名]」。页面标注的编号为破产法院登记册中分配给该案的流水号，仅为简易的连续编号。收支（借方DR与贷方CR）均记录于同一页面。收入明细需按以下栏目填写：日期、金额、总计、现金日记账页码（对应破产账户现金日记账）以及凭证编号。支出明细则需按以下栏目填写：日期、收款方（破产财产受让人/受托人或税务专员（Receiver of Revenue））、金额以及现金日记账页码。