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 pages, for January, 1846 to July, 1848, contain: headings for station agents, conductors, a federal agency and several W&A station agencies, date, left-handed debit page, and right-handed credit page. Both debit and credit pages contain specific dates, transactions and amounts with totals at the bottom. The next nine pages, dated February 1852, contain the same form of information common to the other eleven volumes. Several pages after this begin entries for January through August, 1862, which continues to the end of the volume. These entries are for freight and contain: date, freight car number, list number, where from, where to, consignor, consignee, total, articles, and charges. It is not known whether the Auditor made all the entries contained within this volume. Volume 6 contains receipt and disbursement entries for the first 359 pages. On pages 360-402, there are undated freight and sundry accounts. Page 403 has an entry dated February, 1872, which states that "...entries made herewith in this journal are made under and by authority of the Committee of the General Assembly of the State of Georgia on the management of the Western and Atlantic Railroad. Appointed November session, 1871." Pages 404-426 thus contain entries made by the State. These entries also contain information on passed bills. Page 427 has entries made by the Comptroller General stating that he has this date, March 25, 1873, "...turned over the books and papers of the Western and Atlantic, by order of His Excellency, the Governor..." to an official in Dalton, Georgia, presumably the Auditor of the Western and Atlantic. The entries are dated June, 1873 through March, 1874. The journals as a whole provide immense, valuable information on import-export relations, traffic and passenger volume and the flow of business operations as seen through the General Bookkeeper's Office. The accounts vary from overcharges, damages to motive power and especially, accounts from freight and passenger traffic.