VPRS 12440 Advance Account and Roads and Bridges Account Ledger

Ledgers (Subsidiary and General)Ledgers comprise one or more accounts, each account being a statement of all transactions relating to a particular item about which the recording of changes debit and credit transactions is required. Transactions are posted to the ledger accounts from the cash books and journals. The source of the information is subsequently indicated by reference to folio numbers often accompanied by an abbreviation of the source record eg. C or CB for Cash Book, J for Journal, PC for Petty Cash Book etc. The classification of accounts is diverse and usually depends on the operations of the agency and the nature of the information required as part of the financial statements of the agency.Subsidiary ledgers are often maintained either to facilitate a division of responsibilities within a large account, or to provide a separate record of a particular account.The general ledger, however, comprises all accounts necessary for the compilation of the finance statements required by the agency. It is common for a general ledger to comprise a single account to represent the total of the individual accounts in each of the subsidiary ledgers. This device is called a control account.The Department of Railways and Roads (VA 2875) succeeded the Department of Roads and Bridges (VA 2694) in 1872 when the Secretary of the Department of the Railways also became the Secretary of the Department of Roads and Bridges.This ledger is related to the activities of the Department relating to the construction and maintenance of roads and bridges.This series was previously registered as VPRS 1143 unit 28. It was reserialised in 2000 as part of the ARAD Project.

分类账（明细分类账与总分类账）包含一个或多个账户，每个账户均为针对某一特定项目的所有交易的记录载体，需对该项目的增减变动及借贷交易进行登记。交易信息将从现金日记账与各类日记账过账至分类账账户。交易信息的来源后续可通过账页编号标识，并辅以来源记录的缩写标注，例如以C或CB代表现金日记账、J代表普通日记账、PC代表零用现金日记账等。账户分类方式多样，通常取决于机构的业务运营需求，以及作为机构财务报表组成部分所需的信息性质。
明细分类账通常用于两种场景：一是便于大型账户内部的职责分工，二是为特定账户提供独立的记录载体。而总分类账则包含机构编制财务报表所需的全部账户。总分类账通常会设置单个账户以汇总各明细分类账下的所有单个账户余额，该类账户被称为统驭账户（control account）。
1872年，铁路与道路部（VA 2875）接替道路与桥梁部（VA 2694），时任铁路部部长同时兼任道路与桥梁部部长。
本分类账与该部门开展的道路及桥梁建设与维护活动相关。
该档案系列此前登记编号为VPRS 1143第28单元，2000年作为ARAD项目的一部分进行了重新编号。