This series consists of General Cash Books, where all the receipts of the Board/Shire Council (with some exceptions), were entered on the Debit side, and deposited daily in a bank, to the credit of an account called the 'Divisional Fund'. The Credit side was intended to give full particulars of the Expenditure of the Board. At the end of every month the General Cash Book was balanced.
Information provided initially (1880): Title on top of every page: "The National Bank at Ipswich (then Dugandan, then Boonah) in Account with the Divisional Board of Goolman'; on the Debit side: date of receipt, particulars of cash received and deposited, ledger folio, amount of deposit; on the Credit side: number of cheque, number of voucher, particulars of payment made, name of ledger account, ledger folio, amount of cheque.
Information provided by 1955: on the Debit side: date, receipt number, name, miscellaneous receipts, plant hire, Main Roads maintenance, interest, general rates, water rates, stock routes, private works, store, total amount, and bank. On the Credit side: date, cheque number, payee, name of ledger account, total amount, bank, administration, general account, road works, Main Roads maintenance, loans, stores, stock routes, sanitary fund, water fund, private works.