The ledger contains accounts relating to a variety of subjects. In the main it records accounts with customers, including Richard Arkwright on p.24, 32, 60, and the Anderton cash account, pp.65-66, 112-113. There are also accounts relating to SO's stepfather, John Clayton of Anderton, pp.55-65 and Giles Walmsley, p.10, from whom SO bought the Hillgate estate in 1784. Some of the entries relate to wages for employees e.g. William Bradshaw on p.42.
Former reference: Eng Ms 773.