Bought ledger (account book)

Scope and Content

Bought ledger (July 1906-July 1926) 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). Creditor 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 481 pp.) + index (52 pp.). Red pattern marbled endpapers. No cover. No spine.

Access Information

Open

Physical Characteristics and/or Technical Requirements

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

Archivist's Note

Catalogued