Sales ledger (January 1946-December 1948) of John Sparks Ltd, dealer in Chinese art (London). Debtors’ ledger in which individual accounts of clients at John Sparks Ltd were recorded. client accounts record invoices issued for goods sold (debit), services vended (debit), cash payments received (credit), discounts given (credit), contra postings from supplier accounts in bought ledger (credit), and returns inwards (credit). Sales ledger records debits (right column) and credits (left column) under each account. Debits column records: date of debit, type of debit, page number recording debit invoice in book of prime entry (e.g. sales daybook) , and value of debit (£-s-d). Credit column records: date of credit, type of credit, page number recording receipt of payment in book of prime entry (e.g. cashbook) or contra posting from bought ledger , and value of credit (£-s-d). client accounts arranged chronologically by date of first debit made to account. Alphabetical index to accounts at beginning of volume. Ruled paper. Handwritten. 1 volume. 482 pp. (entries on 480 pp.) + index (52 pp.). Blue and purple marbled endpapers. No cover. No spine.
Sales ledger (account book)
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- ReferenceGB 102 JSP/02/07
- Dates of CreationJanuary 1946-December 1948
- Language of MaterialEnglish
- Physical Description1 volume
Scope and Content
Closed under data protection legislation until 1st January 2032
Physical Characteristics and/or Technical Requirements
Conservation work undertaken on the volume in 2016. Leather cover removed due to red rot degradation.