Item Type: Series

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Organisation

Sydney City Council

Creating agencies

City Treasury Department I

Related activities

Financial management

Item

Items in this series (4)

Box

Boxes in this Series (4)

Series

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CC BY-NC-ND 4.0

This item is licenced for use under a Creative Commons Non Commercial, No Derivatives (CC BY-NC-ND 4.0 International) copyright license. It allows users to copy and share the item in any medium or format for non-commercial purposes, provided the item is not changed in any way, it is attributed to the City of Sydney and the author/creator (where known), and a copyright notice is included. Full licence terms are available from Creative Commons. No warranties or other rights are provided by the licence.

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Day Books of Accounts

Description

Unique IDAS-0037Start dateBetween 2nd July 1880 and 31st December 1898Start date qualifiercircaFormatVolume - HardcoverShort descriptionThis series consists of two sub-series known as City Works Day Books and Specific Fund Day Books, 1880-1898. DescriptionThis series consists of two sub-series known as City Works Day Books and Specific Fund Day Books, 1880-1898. They were created by the City Treasury Department I (AG-0012) in the period 02/07/1880 to 31/12/1898.

The Day Books are books of original entry. Transactions are recorded daily as they occur without reference to the special accounts to which they relate. Full particulars of goods bought and sold are entered in mercantile Day Books. These entries are made up from order notes and other necessary information and they are similar to invoices in this respect.

Entries are posted from the Day Books to the journals, according to the accounts to which they belong, but still in the order in which they occur, and at greater lengths of time.

Day Books are sometimes called waste-books. Both are similar in terms of entries which are made chronologically without any form of summary or classification, with Waste Books used only for transactions of temporary in nature. Day Books are part of a long-term and official Council accounting procedures. These books are mainly concerned with the day to day receipts and payments made by Council.

a) 37/1/1-2 City Works Day Books, 1880-1898 (A-00446222, A-00446223)

This sub-series covers city works matters in the same manner as the corresponding journals and ledgers. Entries are grouped roughly by weekly rather than daily, unlike the daily entries made in waste books. Entries for payments are arranged consecutively by the warrant number for payment made. The subjects treated in the books include markets, wages, improvements, metal, printing, stationery, advertising, election furniture, salaries and the Sydney Town Hall expenses. Spaces are left between half-year groupings and annual groupings of figures.

b) 37/2/1-2 Specific Fund Day Books, 1884-1894 (A-00446224, A-00446225)

The first volume of this sub-series is indexed at the front of the volume and include subjects such as Cattle Saleyards, Town Hall Loan, Public Markets Loan, Moore Street Improvements etc. They are arranged both chronologically and numerically by warrant number, in roughly fortnightly postings. Spaces are left between six-monthly and annual groupings of figures.

The last volume is similar to the first volume except for its other items covered, like wages, general works, etc. as subheadings for various funds. It is arranged chronologically every ten days or so and in numerical order of warranty.
Relationship summaryRELATED TO: Financial management AY-0071 (02/07/1880 to 31/12/1898) LanguageEnglish (eng)

Item

Day Books: Specific Fund: Streets Loan

Day Books: Specific Fund: various

Day Books: City Works

Box

CSA069279

CSA069278

CSA069265

CSA069181

Series

Account Ledgers [Municipal Council of Sydney / City of Sydney]

Access

Public access statusOpen to public access

Identification and Arrangement

Source system ID37System of arrangementBy fund, then chronological

Digitisation

Digitisation statusNot digitised

Data Quality

Authenticity & integrityThese are the original Day Books from the Municipal Council of Sydney. The record has been held in the Council’s custody and has a high level of authenticity. Users should be aware that this is an historical record and the language used within the record was the language of the time it was captured, and may not reflect current community values or expectations.

Relationships

OrganisationSydney City CouncilCreating agenciesCity Treasury Department IRelated activitiesFinancial management

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Day Books of Accounts