Series s2 - Accounting records

Title and statement of responsibility area

Title proper

Accounting records

General material designation

  • Textual record

Parallel title

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Title notes

  • Source of title proper: Title based on contents of series

Level of description

Series

Reference code

CA PCA RG8-s2

Edition area

Edition statement

Edition statement of responsibility

Class of material specific details area

Statement of scale (cartographic)

Statement of projection (cartographic)

Statement of coordinates (cartographic)

Statement of scale (architectural)

Issuing jurisdiction and denomination (philatelic)

Dates of creation area

Date(s)

  • 1825, 1830-1833, 1835-1926, 1929-1955, 1969-1970 (Creation)

Physical description area

Physical description

9.8 m. of textual records

Publisher's series area

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Archival description area

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Custodial history

Scope and content

This series consists of volumes used to record the general accounting practices of the Colonial Treasurer/Provincial Treasurer's office for the period roughly 1825-1970. These ""Books of Account"" contain all entries of debit and credit of the Public Treasurer of the Island and are generally kept by the Double-Entry method of book-keeping. They consist primarily of Cash Books, Journals, and Ledgers in which every transaction was to be immediately and correctly recorded according to the actual nature of the transaction. These records were maintained primarily by the Provincial Treasurer with some assistance by the Deputy Provincial Treasurer. They were examined by a government appointed auditor on a yearly basis. This series is divided into 8 subseries:

Cash books
Journals
Day books
Ledgers
Treasurer's account books
Trial balance books
Combined ledger
Savings bank day book

Notes area

Arrangement

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Script of material

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Finding aids

SUBSERIES DESCRIPTIONS AND VOLUME LISTINGS AVAILABLE

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Control area

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