Cash Receipts and Accounts Payable

Scope and content: An oversized ledger pairing monthly cash receipts journal with a corresponding accounts payable ("Contract and Order Register") spreadsheet for the same period (usually presented on opposing left, receipts, and right, distribution, pages). All entries are hand-written. The cash receipts portion identifies receipt transactions by date received, from whom, receipt number, total amount, fund distribution (i.e., deposited in general, water, special light, library, etc. fund account) with totals per month and per individual fund accounts. The monthly accounts payable portion identifies purchase order number, vendor name, reason for payment, amount paid, from which accounting fund payment was drawn (e.g., general, water... library, etc.) and provides totals per month and fund accounts. Single fund accounting statements are present at the end of the volume for bond, sewer construction, street fund, and water works improvement accounts. See also series #191586 (Accounts Payable) for funds disbursement records from 1971-1974.