Sales ledger (account book)

Scope and Content

Sales ledger (January 1958-January 1962) 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, 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). Account number, name of account holder, and address at top of each folio. client 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 2046


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