General ledger (account book)

Scope and Content

General ledger (January 1901-June 1906) of Japanese Fine Art Depot, 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. 930 pp. (entries on 526 pp.) + index (53 pp.). Brown marbled endpapers. No cover. No spine. 1-498 debtors accounts [cross sdb], 499-526 ready money transactions, 579-727 creditor accounts [not transaction to bdb], 803-831 purchase a/c.

Access Information

Open

Physical Characteristics and/or Technical Requirements

Conservation work undertaken on the volume in 2016. Cloth cover removed.

Archivist's Note

Catalogued