Sales ledger (account book)

Sales ledger (January 1946-December 1948) 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 (cred...

Full description

Archive & Special Collections JSP/02/07 Closed

Date(s) of creation: January 1946-December 1948
Level: Item
Format: Archive           

collection SOAS Archive
id JSP.02.07
recordtype archive
scb_item_location Archive & Special Collections
item_location Archive & Special Collections
scb_loan_type Reference only
callnumber JSP/02/07
callnumber_txt JSP/02/07
callnumber-sort JSP/02/07
prefix_number 07
title Sales ledger (account book)
scb_date_creation January 1946-December 1948
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 Sales ledger (January 1946-December 1948) 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. 482 pp. (entries on 480 pp.) + index (52 pp.). Blue and purple marbled endpapers. No cover. No spine.
scb_access_status Closed
scb_closed_until 01/01/2032
scb_conditions_gov_access Closed under data protection legislation until 1st January 2032
language English
language_search English
scb_physc_charac_tech_reqs Conservation work undertaken on the volume in 2016. Leather cover removed due to red rot degradation.
hierarchy_top_id_raw JSP
hierarchy_sequence JSP.0002.0007

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