Journal (accounts)

Scope and Content

Journal (accounts) of John Sparks Ltd, dealer in Chinese art (London). Book of prime entry in which financial transfers made from one company account to another were recorded by John Sparks Ltd, July 1906-December 1926. Entries in the journal were then posted to ledger (account books). The journal was used to record transfers between the company's nominal accounts (e.g. profit and loss account, purchases, sales, sundries, discounts, petty cash) and other non-regular financial transactions which were not recorded in any other book of prime entry, such as daybook or cashbook. Entries in the journal recorded:

(1) Date of account transfer

(2) Name of account debited.

(3) Name of account credited.

(4) Page number for account entry in ledger (account) to which transfer was posted.

(5) Value of debit (£-s-d).

(6) Value of credit (£-s-d).

Ruled paper. Handwritten. 1 volume. 202 pp. Bound. Paper marbled endpapers. No spine.

Access Information



'Dr.' in the volume is a short hand for Debited

Physical Characteristics and/or Technical Requirements

Conservation work undertaken on the volume in 2016. Leather cover removed due to red rot degradation.

Archivist's Note