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, July 1937-January 1941 (pp. 1-112) and July 1945-January 1947 (pp. 113-174) only. Entries in the cashbook were then posted to ledg...

Full description

Archive & Special Collections JSP/04/06 Closed

Date(s) of creation: July 1937-January 1947
Level: Item
Format: Archive           

collection SOAS Archive
id JSP.04.06
recordtype archive
scb_item_location Archive & Special Collections
item_location Archive & Special Collections
scb_loan_type Reference only
callnumber JSP/04/06
callnumber_txt JSP/04/06
callnumber-sort JSP/04/06
prefix_number 06
title Cashbook
scb_date_creation July 1937-January 1947
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, July 1937-January 1941 (pp. 1-112) and July 1945-January 1947 (pp. 113-174) only. 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. 362 pp. (numbered 1-181, entries on 350 pp.). Bound. Purple endpapers. No cover. No spine.
scb_access_status Closed
scb_closed_until 01/01/2031
scb_conditions_gov_access Closed under data protection legislation until 1st January 2031
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.0004.0006

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