Series Details

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Series ID6772
Previous System LocationCOL/473, COL/M1-3, A/6749-A/6753; PRV 7175, PRV7161, RSI297, SRS1082
TitleGeneral Cash Books (Colonial Secretary, Home Secretary and Chief Secretary)
Parent Series
This series does not have a parent series.
Start Date 1/1/1874
End Date 9/9/1921
Date Statement N/A
Date Notes N/A
Abstract

Cash Books recording minor payments from Colonial Secretary's Office, Home Secretary's Office, Chief Secretary's Office, Premier and Chief Secretary's Department;;

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Items Total Items: 37
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Departmental NumbersN/A
System of Arrangement Chronological by date of payment, sometimes with differing headings throughout book.
How To Use Series N/A
 

Creating Agencies

Agency IDTitleFromTo
107Colonial Secretary's Office 1/1/1874 6/8/1896
112Chief Secretary's Department 1/4/1886 24/4/1919
123Home Secretary's Office 6/8/1896 9/9/1921
40Premier and Chief Secretary's Department 24/4/1919 9/9/1921
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Access and Restrictions

Access Category30 Years
Access ProcedurePermission to access restricted material by responsible agency
Agency Now Responsible
Agency ID: 15
Department of the Premier and Cabinet
Restriction DetailsN/A
Regulation Details
N/A
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Subordinate Series

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Controlling Series

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Controlled Series

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Previous Series

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Subsequent Series

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Related Series

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Finding Aids

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Publication Notes

This series has no publication notes.
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Physical / Technical Use

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Copyright Status

Copyright State of Queensland
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Remarks

Information Sources

https://www.accountingcoach.com/terms/C/contra-account
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Description

This series consists of General Cash Books and Cash Credit Account Books which record payments for various expenses: for example, payments were made to Courts of Petty Sessions, Police, Magistrates and other government officials and agencies as abstract payments, also to companies, boards and individuals. Payments made were for sundry items such as miscellaneous services, expenses of elections, salaries, advances, petty cash and stamps amongst other things.

Also included in this series are the Brisbane Public Library Accounts Book (Ledger) - Chief Secretary's Office and Cash Book for Royal Commission on State Iron and Steel Works - Chief Secretary's Office.

Some books are grouped into Cash Contra Accounts, Collection Accounts, Statements of Balance, Expenditure Accounts and Expenditure Accounts (Queensland National Bank).

A Contra Account is an account with a balance that is the opposite of the normal balance. For example an owner's drawing account. This is an owner's equity account and as such you would expect a credit balance. However, the drawing account has a debit balance. The contra accounts cause a reduction in the amounts reported. For example net sales is gross sales minus the sales returns, the sales allowances, and the sales discounts.
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Preferred Citation

Queensland State Archives Series ID 6772, General Cash Books (Colonial Secretary, Home Secretary and Chief Secretary)
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Last updated 9 September 2016
Creative Commons Attribution 3.0 Australia (CC BY 3.0) ( http://creativecommons.org/licenses/by/3.0/au/ )
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