New York personal ledger (account book)

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 paymen...

Full description


Order number: JSP, Box 18
Date(s) of creation: November 1915-May 1922
Level: Item
Format: Archive           

collection SOAS Archive
id JSP.06.02
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/06/02
callnumber_txt JSP/06/02
callnumber-sort JSP/06/02
prefix_number 02
title New York personal ledger (account book)
scb_date_creation November 1915-May 1922
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 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.
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.
hierarchy_top_id_raw JSP
hierarchy_sequence JSP.0006.0002