| Summary: |
Private ledger (account book) of John Sparks Ltd, dealer in Chinese art, New York office. Ledger containing confidential nominal accounts (e.g. sales or expenses) and real accounts (e.g. property and stock) and a small number of creditor and debtor accounts. Ledger records debits (right column) and credits (left column) under each account. Debits column records: date of debit, type of debit, page number recording debit invoice in book of prime entry (e.g. cashbook) or ledger and value of debit ($-¢). Credit column records: date of credit, type of credit, page number recording receipt of payment in book of prime entry (e.g. cashbook) or ledger (e.g. private ledger 'PL') and value of credit ($-¢). Accounts arranged chronologically by date of first debit made to account. Alphabetical index to accounts at beginning of volume. Ruled paper. Handwritten. 1 volume. 202 pp. (entries on 36 pp.) + index (48 pp.). Brown marbled endpapers, with 'New York / Private Ledger / from / October to [blank]' No cover. No spine.
Accounts:
Advertising - 99
Allowances & Discounts - 151
Accountancy & Audit Fees – 100
Bank interest - 35
Bills receivable -93
Commission -85
Carriage - 101
Discounts & Allowances - 157
Otto Fukushima - 19
Exchange Account – 69
Head Office London Account -1
Insurance – 101
Interest Bank 35
Inland Revenue -109
[C. T.] Loo – 20
Office Furniture – 117
Purchase Account – 11
Petty Cash – 51
Packing & Insurance – 101
Postages – 111
Profit & Loss Account – 131
Rent – 81
Sales – 21
Salaries – 71
Mrs Sparks Drawing Account – 95
Stamps – 111
Stock Account - 121
Mr Peter Sparks– 107
Total Debtors account – 31
Trade Expenses Account – 61
Travelling – 91
Telephones – 113
Trading Account 123
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