Cashbook

Cashbook of the 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, January 1925-February 1932. Entries in the cashbook were then posted to ledger (account books). It also acted as a ledger for the...

Full description

Archive & Special Collections JSP/04/05 Open

Order number: JSP, Box 17
Date(s) of creation: January 1925-February 1932
Level: Item
Format: Archive           

collection SOAS Archive
id JSP.04.05
recordtype archive
scb_item_location Archive & Special Collections
item_location Archive & Special Collections
scb_loan_type Reference only
scb_order_with JSP, Box 17
callnumber JSP/04/05
callnumber_txt JSP/04/05
callnumber-sort JSP/04/05
prefix_number 05
title Cashbook
scb_date_creation January 1925-February 1932
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 Cashbook of the 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, January 1925-February 1932. 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. 366 pp. (numbered 1-183, entries on 364 pp.). Bound. Brown endpapers. No cover. No spine.
scb_access_status Open
scb_conditions_gov_access Open
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.0004.0005

Similar items