Bought ledger (account book)

Scope and Content

Bought ledger (January 1955-June 1961) of John Sparks Ltd, dealer in Chinese art (London). Creditor’s ledger in which accounts of suppliers to John Sparks Ltd were recorded. Creditor accounts record purchases made by Sparks (credit), payments made by Sparks (debit), discounts received (debit), contra postings to accounts in sales ledger (debit), and returns outwards (debit). Bought ledger records debits (right column) and credits (left column) under each account. Debits column records: date of debit, type of debit, page number recording expenditure in book of prime entry or contra posting from sales ledger, and value of debit (£-s-d). Credit column records: date of credit, type of credit, page number recording purchase in book of prime entry, and value of credit (£-s-d). Account number, name of account holder, and address at top of each folio. Creditor accounts arranged alphabetically, with index at beginning of each letter series. Ruled folios. Handwritten. 1 volume. No cover. Disbound.

Access Information

Closed under data protection legislation until 1st January 2045


Physical Characteristics and/or Technical Requirements

Conservation work undertaken on the volume in 2018. Leather cover removed as metal frame and spine exhibited oxidation. Disbound

Archivist's Note