Bought ledger (account book)

Bought ledger (July 1906-July 1926) of John Sparks Ltd, dealer in Chinese art (London). Creditor’s ledger in which accounts of suppliers to John Sparks Ltd were recorded. Creditor accounts record purchases made by Sparks (credit), payments made by Sparks (debit), discounts received (debit), contra p...

Full description

Archive & Special Collections JSP/02/14 Open

Order number: JSP, Box 8
Date(s) of creation: July 1906-December 1927
Level: Item
Format: Archive           

collection SOAS Archive
id JSP.02.14
recordtype archive
scb_item_location Archive & Special Collections
item_location Archive & Special Collections
scb_loan_type Reference only
scb_order_with JSP, Box 8
callnumber JSP/02/14
callnumber_txt JSP/02/14
callnumber-sort JSP/02/14
prefix_number 14
title Bought ledger (account book)
scb_date_creation July 1906-December 1927
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 Bought ledger (July 1906-July 1926) of John Sparks Ltd, dealer in Chinese art (London). Creditor’s ledger in which accounts of suppliers to John Sparks Ltd were recorded. Creditor accounts record purchases made by Sparks (credit), payments made by Sparks (debit), discounts received (debit), contra postings to accounts in sales ledger (debit), and returns outwards (debit). Bought ledger records debits (right column) and credits (left column) under each account. Debits column records: date of debit, type of debit, page number recording expenditure in book of prime entry or contra posting from sales ledger , and value of debit (£-s-d). Credit column records: date of credit, type of credit, page number recording purchase in book of prime entry, and value of credit (£-s-d). Creditor 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 481 pp.) + index (52 pp.). Red pattern marbled endpapers. No cover. No spine.
scb_access_status Open
language English
language_search English
scb_physc_charac_tech_reqs Conservation work undertaken on the volume in 2016. Cord and leather cover removed due to red rot degradation.
hierarchy_top_id_raw JSP
hierarchy_sequence JSP.0002.0014

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