Sales ledger (account book)

Scope and Content

Sales ledger (January 1962-December 1966) 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, description of debit with stock number of object sold, 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, description 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). Name and address of account holder at bottom of folio. client accounts arranged alphabetically, separated by green cards, with index at beginning of each letter series. Ruled folios. Handwritten. 1 volume. Green leather cover with metal frame and spine, 'Sales' label on the spine

Access Information

Closed under data protection legislation until 1st January 2050


Physical Characteristics and/or Technical Requirements

Conservation work undertaken on the volume in 2018. Green leather cover with metal frame and spine, with 'Sales' written on the spine, removed as metal frame and spine exhibited oxidation.

Archivist's Note