Sales ledger (account book)

Scope and Content

Sales ledger (January 1935-December 1937) 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). 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. 430 pp. (entries on 409 pp.) + index (52 pp.). Blue marbled endpapers. No cover. No spine.

Access Information

Closed under data protection legislation until 1st January 2021


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