Financial ledgers

Title and statement of responsibility area

Title proper

Financial ledgers

General material designation

  • Textual record

Parallel title

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  • Source of title proper: Title based on contents of series.

Level of description

Series

Reference code

Accession number: 2003.011

Edition area

Edition statement

Edition statement of responsibility

Class of material specific details area

Statement of scale (cartographic)

Statement of projection (cartographic)

Statement of coordinates (cartographic)

Statement of scale (architectural)

Issuing jurisdiction and denomination (philatelic)

Dates of creation area

Date(s)

  • 1919 - 1966 (Creation)
  • 1892-1895, 1919-1966 (Creation)

Physical description area

Physical description

43 cm of textual records

Publisher's series area

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Archival description area

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Custodial history

Scope and content

Series forms part of Garth M. Hosking General Store fonds and consists of account books, day books, expense books, day book indexes, and other ledgers. Account books list the names of people who had credit at the store, their daily purchases and the frequency of their payments on account. Day books record daily sales at the store, and whether the sales were paid or put on account. Expense books record payments made to each supplier and a list of general expenses such as telephone, freight and postage. A summary list of annual expenses follows at the end of each year. The early expense books from the 1890s sketch out expenses and also serve partially as account books. Day book indexes record the names of individuals receiving credit and the corresponding page number in the account books. However, the indexes are not labelled or dated, so some appear not to correspond to account books in the fonds. The two ledgers record monthly expenses for the store from 1960-66. Some books record expenses for Hosking’s Garage.

Notes area

Physical condition

Immediate source of acquisition

Arrangement

The ledgers are generally in chronological order, however, the front and back covers often include the first few days of the next year.

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