Cashbook

Cashbook of John Sparks Ltd, dealer in Chinese art (London). Book of prime entry in which cash transactions into and out of the company’s bank account were recorded, July 1906-January 1915. Entries in the cashbook were then posted to ledger (account books). It also acted as a ledger for the company’...

Full description


Order number: JSP, Box 16
Date(s) of creation: July 1906-January 1915
Level: Item
Format: Archive           

Order number: JSP, Box 16
Summary: Cashbook of John Sparks Ltd, dealer in Chinese art (London). Book of prime entry in which cash transactions into and out of the company’s bank account were recorded, July 1906-January 1915. Entries in the cashbook were then posted to ledger (account books). It also acted as a ledger for the company’s cash account. Book was used to record cash receipts (e.g. payments from clients, interest received) and cash payments (e.g. payments to suppliers, bank charges, tax payments) chronologically as they occurred. Transactions were recorded in a ‘T’ account, with cash receipts as debits on the left-side page, and cash payments as credits on the right-side page. Information about transactions was recorded in four columns: (1) Date of receipt/payment. (2) Name of ledger account to which the receipt/payment was posted (e.g. client or supplier). (3) Page number of the entry in relevant ledger (account book). (4) Value of receipt/payment (£-s-d). Ruled paper. Handwritten. 1 volume. 378 pp. (numbered 1-189, entries on 368 pp.). Bound. Blue and purple marbled endpapers. No cover. No spine.
Extent: 1 volume
Access status: Open
Access conditions: Open
Language: English
Physical description: Conservation work undertaken on the volume in 2016. Leather cover removed due to red rot degradation.
Format: Archive