General Cash Books

Scope and Content

In the system of double entry bookkeeping, cash books are books of 'prime entry' recording financial transactions as they occurred before being 'posted' ie entered into the General Ledger
The General Cash Books of the Retreat record the daily receipts and expenditure, with receipts on the left hand, 'debit' side and expenditure on the right hand 'credit' side. They are supported by some lower level documentation: the household expenses (eg provisions, fuel) are detailed in the House Expenses Books, and the Household Cash Books, see RET 3/4/1 and RET 3/4/2, and the General Cash Books only give House Expenses totals. Many other receipts and payments, are however specified in detail in the General Cash Book, especially in the early years - later volumes have less fine detail
The information in the General Cash Book also appears in the Journal, RET 3/2/5, but in the latter the information appears 'sorted' into the accounts under which the items appear in the General Ledger; the Journal also contains other information as well as the items in the General Cash Book
Descriptions of the format and contents of individual volumes appear in the catalogue entries for individual items.
Several volumes are missing between RET 3/2/6/11 and RET 3/2/6/12, covering the years 1878-1905.

Access Information

Access to RET 3/2/6/15 is restricted under the data protection laws.

Additional Information

Published