Accounts Ledger

Fonds / Collection: Board of School Trustees, School District No. 37 (Delta) fonds

Scope and Content: Accounts Ledgers are a record of salaries and expenditures of the school Board, Schools, and employees (teaching and non-teaching). Included are summaries of accounts and a summary of salaries and "sundries" for each school. Other expenses which are recorded include Health Officer's salary, library…

Fonds / Collection: Board of School Trustees, School District No. 37 (Delta) fonds

Scope and Content: Accounts Ledgers are a record of salaries and expenditures of the school Board, Schools, and employees (teaching and non-teaching). Included are summaries of accounts and a summary of salaries and "sundries" for each school. Other expenses which are recorded include Health Officer's salary, library books, night school, transportation for pupils, legal expenses, office rent, and caterpillar rings. The ledgers provide the names of employees - teaching, non-teaching, administrative, and corporate of the School Board. The Growth of Delta is reflected in the increased complexity in the accounting procedures. Personal names of employees disappear, several types of accounts are recorded, and records are kept of "referendum accounts."