Western and Atlantic Railroad - Treasurer - Cash Journals
Scope and Contents
This series consists of bound cash journals from the Treasurer's Office. The information in the journals remained the same through the years but with further definition of classes and major revisions of the format. The first form includes: date, folio number, transaction, a single column indicating "cr" for credit and "dr" or "d" for debit, amount, and total. The form changed to include debit columns for the: payor, purpose of debit, amount, sub-total, and page total. The credit columns include: date, payee, purpose of credit, amount, sub-total, and page total. In late 1853, the format was changed to include columns for: passage, agents, miscellaneous, railroad expenses, construction costs, and charge accounts for each side of the page. In 1877, an auditing check was incorporated for all disbursements. The Treasurer received and collected all income and made all disbursements on his warrants. Therefore, these cash books were the central record of the company for all cash income and payments. The receipts and disbursements were placed on opposite pages for the purpose of controlling and comparing expenses against income or cash on hand. Consequently, each volume of this series gives a monthly total of receipts and disbursements. It should be noted that in Volume 1, this series comprises the first half of the volume. Series 27, Bound Auditor's Day Books of Adjustments, Sub-group 5, comprises the second half of the volume beginning after page 200.
Dates
- Created: 1847-1890
Creator
- Western & Atlantic Railroad (Organization)
Conditions Governing Access
Unrestricted
Extent
6.00 Cubic Feet
Language of Materials
English
Arrangement Note
The volumes are arranged chronologically by date of entry.
- Title
- Western and Atlantic Railroad - Treasurer - Cash Journals
- Author
- Georgia Archives
- Description rules
- Local
- Language of description
- English
- Script of description
- Latin
Repository Details
Part of the Georgia Archives Repository
5800 Jonesboro Rd
Morrow GA 30260 United States