Journal (accounts)

Journal (accounts) of John Sparks Ltd, dealer in Chinese art (London). Book of prime entry in which financial transfers made from one company account to another were recorded by John Sparks Ltd, July 1906-December 1926. Entries in the journal were then posted to ledger (account books). The journal w...

Full description

Archive & Special Collections JSP/05 Open

Order number: JSP, Box 18
Date(s) of creation: July 1906-December 1926
Level: Item
Format: Archive           
Main author: John Sparks Ltd; dealer in Chinese Art

collection SOAS Archive
id JSP.05
recordtype archive
scb_item_location Archive & Special Collections
item_location Archive & Special Collections
scb_loan_type Reference only
scb_order_with JSP, Box 18
callnumber JSP/05
callnumber_txt JSP/05
callnumber-sort JSP/05
prefix_number 05
title Journal (accounts)
scb_date_creation July 1906-December 1926
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
author John Sparks Ltd; dealer in Chinese Art
author_facet John Sparks Ltd; dealer in Chinese Art
authorStr John Sparks Ltd; dealer in Chinese Art
author_letter John Sparks Ltd; dealer in Chinese Art
format Archive
description Journal (accounts) of John Sparks Ltd, dealer in Chinese art (London). Book of prime entry in which financial transfers made from one company account to another were recorded by John Sparks Ltd, July 1906-December 1926. Entries in the journal were then posted to ledger (account books). The journal was used to record transfers between the company's nominal accounts (e.g. profit and loss account, purchases, sales, sundries, discounts, petty cash) and other non-regular financial transactions which were not recorded in any other book of prime entry, such as daybook or cashbook. Entries in the journal recorded: (1) Date of account transfer (2) Name of account debited. (3) Name of account credited. (4) Page number for account entry in ledger (account) to which transfer was posted. (5) Value of debit (£-s-d). (6) Value of credit (£-s-d). Ruled paper. Handwritten. 1 volume. 202 pp. Bound. Paper marbled endpapers. No spine.
scb_access_status 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.
note 'Dr.' in the volume is a short hand for Debited
hierarchy_top_id_raw JSP
hierarchy_sequence JSP.0005

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