Account Books record funds in account with the city, showing party, date and amount, and separating transactions into debits and credits. Accounts shown include School District Accounts, Delinquent Road-Tax Account, and Pauper's Account; Accounts for the City Marshall, Collector of Taxes, Street Commissioners, and Ward Commissioners; a General Fund Account, a Bridge Fund Account, and a Bounty Order Account. These volumes include a record of assessments by ward, 1871; bills payable at 10 percent, 1872; orders issued for various years; and a list of firefighters, 1872. There is a complete index in volume 1 and in incomplete index in volume 2.
The Cash Book and Journal consists of two sections. The Cash Book section covers only 1878 and records payments into various funds, showing names of fund, party paying, amount paid, and purpose of payment. The Journal section, 1879-1896, continues from vol. 2, page 139, and records daily debits and credits. It shows page of ledger in which these transactions are recorded, date of transaction and amount involved. Each page contains a total for debits and credits.
The Journal and Account Book contains both a daily record of transactions and a record of funds in account with the city. The journal section shows date and amount of transaction, and the fund the payment is made into, with debits and credits recorded on the same page. The account book section refers to a folio page in a day book, and records date, party, and amount involved, and sometimes the reason for the payment. Debits and credits are recorded on the same page and there are totals on each page.
