Bought ledger (account book)

Bought ledger (January 1955-June 1961) 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), contr...

Full description

Archive & Special Collections JSP/02/15 Closed

Date(s) of creation: January 1955-June 1961
Level: Item
Format: Archive           

collection SOAS Archive
id JSP.02.15
recordtype archive
scb_item_location Archive & Special Collections
item_location Archive & Special Collections
scb_loan_type Reference only
callnumber JSP/02/15
callnumber_txt JSP/02/15
callnumber-sort JSP/02/15
prefix_number 15
title Bought ledger (account book)
scb_date_creation January 1955-June 1961
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 (January 1955-June 1961) 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). Account number, name of account holder, and address at top of each folio. Creditor accounts arranged alphabetically, with index at beginning of each letter series. Ruled folios. Handwritten. 1 volume. No cover. Disbound.
scb_access_status Closed
scb_closed_until 01/01/2045
scb_conditions_gov_access Closed under data protection legislation until 1st January 2045
language English
language_search English
scb_physc_charac_tech_reqs Conservation work undertaken on the volume in 2018. Leather cover removed as metal frame and spine exhibited oxidation. Disbound
hierarchy_top_id_raw JSP
hierarchy_sequence JSP.0002.0015

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