These volumes record all the company's payments and receipts of cash and bills, including bank deposits and withdrawals as well as all cash transactions with customers and suppliers. The debit side (on the left) records money and bills received from named companies and individuals, and the credit (right) side all money paid by Owen Owens and Son. The accounts are set out chronologically on a day by day basis, and cross references are given to the relevant page of the account as found in the corresponding ledger.
- /1 Jun 1816-Nov 1828
- /2 Dec 1828-Sep 1843