| Summary: |
Ledger (account book) of John Sparks Ltd, dealer in Chinese art, New York office. Debtors and creditors ledger in which individual accounts of clients at John Sparks Ltd New York office were recorded. Client accounts record invoices issued for goods sold (debit), services vended (debit), cash payments received (credit), discounts given (credit), goods received (credit), and returns inwards (credit). Ledger records debits (right column) and credits (left column) under each client account. Debits column records: date of debit, type of debit, page number recording debit invoice in book of prime entry (e.g. daybook or cashbook) and value of debit ($-¢). Credit column records: date of credit, type of credit, page number recording receipt of payment in book of prime entry (e.g. cashbook) or private ledger ('PL') and value of credit ($-¢). Client accounts arranged chronologically by date of first debit made to account. Alphabetical index to accounts at beginning of volume. Ruled paper. Handwritten. 1 volume. 302 pp. (entries on 88 pp.) + index (48 pp.). Brown marbled endpapers. No cover. No spine.
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