General ledger (account book)

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...

Full description

Archive & Special Collections JSP/02/01 Open

Order number: JSP, Box 4
Date(s) of creation: January 1901-June 1906
Level: Item
Format: Archive           

collection SOAS Archive
id JSP.02.01
recordtype archive
scb_item_location Archive & Special Collections
item_location Archive & Special Collections
scb_loan_type Reference only
scb_order_with JSP, Box 4
callnumber JSP/02/01
callnumber_txt JSP/02/01
callnumber-sort JSP/02/01
prefix_number 01
title General ledger (account book)
scb_date_creation January 1901-June 1906
scb_level Item
level_sort 8/Collection/Sub-Collection/Sub-Sub-Collection/Sub-Sub-Sub-Collection/Series/Sub-Series/Sub-Sub-Series/File/Item
scb_extent 1 volume
format Archive
description 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.
scb_access_status Open
language English
language_search English
scb_physc_charac_tech_reqs Conservation work undertaken on the volume in 2016. Cloth cover removed.
hierarchy_top_id_raw JSP
hierarchy_sequence JSP.0002.0001

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