Books of prime entry

  • Reference
      GB 133 GHR/3
  • Dates of Creation
  • Physical Description
      45 items.

Scope and Content

The books of prime entry record the day-to-day transactions of the firm as they happen, and are usually divided by function, depending upon the particular methods used by the firm in question.

In the case of Green, Hodgson and Robinson, the system was fairly elaborate.

The Rough Sales books were concerned with the accounts of the Argentine merchants to whom goods were sold, stating what was sold to whom in strict date order. This information was used in the Rough Account Sales books, which listed the sales under a title containing a description of the ship, captain, origin and account holder, and had further details of the goods themselves, their marks and the charges imposed. This was then entered into the Account Sales books.

The Rough Cash books, which dealt with the accounts of the storekeepers, and the Petty Cash books, which chronicled small cash amounts paid out, were both transferred into the Cash books, which were the day-to-day journal of the cash accounts.

Added to the above, there were inward and outward invoice books, order books and lists of the various ships carrying goods between Buenos Aires and other markets.