This series records the total monthly (or six-monthly) receipts and expenditure for each type of account, for each Council Division. Separate records of accounts were kept for each type of service (eg. sanitary, cleansing, health, works, roads, etc.), sources of expenditure and income (eg. salaries, printing, rates) and for different types of funds (eg. bank accounts, loans funds, etc.). Information relating to monthly balances was transcribed from the general cash books and other separate cash books and entered as debits or credits. Trial balances were taken approximately every three months, and at the end of the year a total balance was calculated and carried over to the next year.
Information recorded in these ledgers (for both credits and debits) includes date, particulars (ie. type of account), cash book folio number and amount. The folio numbers in the general ledgers correspond with page numbers in the general cash books.