Scope and Contents This series consists of bound day books in the form of journals and books of first entry with the function of the recording of adjustment entries. The adjustments were made for lost or damaged goods, returns or overcharges. Entries are generally credits to shippers or carriers and fall under a general heading, i.e., "sundries to GRRA Co.". This is followed by the: name of the claimant, date, description of the claims including the claim, shipper, carrier, and the authorization for the entry,...

Scope and Contents This series consists of the bound payroll accounts for the Atlanta employees of the Western and Atlantic. When the Treasurer disbursed the payroll each month, the General Bookkeeper listed: the account of the payee in numerical order, payee's name, occupation, overtime, regular time, annual rate of pay for salaried officials, monthly rate for all employees, net amount due, date paid, and signature of recipient. The number of Atlanta employees averaged around 250. The payroll provides...

Scope and Contents This series consists of a bound expense book of the Auditor's Office that was created to show in fine detail monthly comparisons of cost. Each set of pages is constructed as a series of columns, one for each item, across the page with the payees and the amount of their bills listed down the page. The format is divided into five major categories: repairs, maintenance of motive power, maintenance of cars, transportation, and construction, with lesser columns for expenses of repairs to...

Scope and Contents This series consists of invoices attached in an adhesive letter and invoice file. The format of the invoices generally consists of the: date, seller's name and address, units, description, unit price, and total. An inch of the left hand margin of the invoice was pressed against a mucilaginous thin, upper leaf of the volume which permitted the attached bill to be held in unrestricted view. This was a common business practice. With the exception of two bills for iron spikes, most of the...

Scope and Contents This series consists of two construction ledgers used to record the expenses of constructing and equipping the W & A. Each ledger has a separate page for the company or individual supplier with the pages then divided into debit and credit columns. There are also columns for date of entry, explanation, account number and amount. Typically, the ledgers contain credit entries for: tallow, Negro hire, labor services, interest, depot construction, the construction of new cars, and payments...

Scope and Contents This series consists of a bound volume containing the periodic statements of the freight and passenger traffic carried by the Western and Atlantic. It was compiled by the General Bookkeeper's Office on a monthly and annual or fiscal year basis. The volume is divided into two portions. The first portion is comprised of monthly statements from October 1849 to September 1851. These statements consist of two parts: principal articles of "down" transportation (or import transportation)...

Scope and Contents This series consists of unbound accounting statements created by the General Bookkeeper working in the office of the Auditor. These statements consist of two types- financial and managerial. The financial statements recorded periodic summary information for the railroad's management, such as an annual fiscal year report. The managerial accounting statements were for internal functions, such as: statements on car shop repairs for other railroads, accounts for freight received and transferred...

Scope and Contents This series consists of the unbound incoming correspondence of the General Bookkeeper working in the Auditor's office. Included are some copies of outgoing correspondence as well. These records document the: receipt of cash accounts or settlements with other railroads, credits or charges on the accounts of conductors, agents or connecting railroads, statements on the accounting of ticket sales, reimbursement of claims on the W&A by other railroads, and payment of claims endorsed by other...

Scope and Contents This series consists of the bound outgoing correspondence of the General Bookkeeper working in the Auditor's office. These records deal with station agents and legal agents of the W&A and other railroads principally in regard to: claims for destruction of property (loss of livestock or freight) along the right-of-way, bills for repair of cars from other railroads at the repair facility in Atlanta, and payroll discrepancies. The letters include the agent's name, claimant(s), amount(s) and...

Scope and Contents This series consists of bound general ledgers or books of final entry kept by the General Bookkeeper of the Auditor's Office. Though varying slightly in format, all the volumes generally contain: account headings, debit and credit columns on opposite sides of each page, date with specific months and days, transactions, folio numbers, amounts, and totals which were usually brought forward. The accounts, though varying over the many years of the railroad's operation, usually include: State of...

Scope and Contents This series consists of a single bound volume containing both income and expenditure statements composed by the General Bookkeeper working in the Auditor's office. The information contains comparisons of the income made by the W&A from October 1852 to January 1853 with the income generated during the same time period the preceding year. There are also tables showing the expenditures from the same time period but there is no comparison made with the preceding year. In addition, the...

Scope and Contents

This series consists of the unbound incoming correspondence of the Auditor. The letters deal with: line of the road payroll, overcharges, claims by suppliers for payment, and agent's reports on payments from other roads.

Scope and Contents This series consists of several bound volumes and a folder of correspondence concerning bonds of the Western & Atlantic Railroad, the Macon & Brunswick Railroad and the Brunswick & Atlantic Railroad as well as an inventory of 1870 (bound) and 1871 (unbound). More specifically, Volume 1 contains a register of endorsed bonds of the Macon & Brunswick Railroad plus a copy of the endorsement by the State. Also within this volume are Brunswick & Atlantic Railroad endorsed bonds...

Scope and Contents This series consists of bound and unbound payroll accounts for employees on the line of the W&A. These accounts initially began as a payroll record of "Repairs of Road", evolved into a "Wood, Water and Timber Payroll" and eventually became a "Line of Road Payroll" or a general payroll for the employees on the line. The volumes are divided into two sections: individual claims on the left and allocation of expenses to the railroad's accounts on the right. Through the years the volumes...

Scope and Contents

This series consists of a bound ledger for a cash fund, probably a petty cash fund kept in the Auditor's Atlanta office. The entries include: account name, date, transaction, and amounts debited or credited.

Scope and Contents This series consists of a bound volume containing the outgoing correspondence of the Auditor. Many of the letters are transmittals of checks to other roads and the U.S. Government, letters of notification and acknowledgements of payments on bills and drafts. The Auditor was not responsible for conventional internal audit functions, as revealed in these letters. He was concerned with claims resulting from the Civil War, settlements and accounting of payments to other roads. The correspondence...

Scope and Contents This series consists of bound registers containing generalized information on passed bills and unbound originals of passed bills. These passed bills were forms used by the Auditor to record the request, spending and receipt of funds to pay for the goods and services of the major divisions of the Western and Atlantic Railroad. The divisions were: Transportation, Motive Power, Maintenance of Way, Maintenance of Cars, Repairs of Buildings, and General Expenses and Construction. The bound...

Scope and Contents This series consists of bound journals of receipts and disbursements created as a book of first entry by the General Bookkeeper of the Auditor's Office who made entries in the order of receipt. Each page of the journals generally lists: date, account number, account entry in chronological order, amount, sub-total, and grand total which was generally brought forward. Volumes 1 and 6 are, however, exceptions to the norm. Volume 1 includes three different sets of entry forms. The first 60...

Scope and Contents This series consists of unbound "account-current" records kept on the various individual station agents by the General Bookkeeper of the Auditor's Office. The forms contain: both debit and credit columns, date, transactions, amounts, and totals under each. At the bottom of each form is the agent's signature following a statement that the foregoing account is accurate. These forms show the total indebtedness of the various agents to the Western and Atlantic, for they were held accountable for...