GLN1 - General Ledgers No1

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GLN1 - General Ledgers No1

GLN1

Catalogue

Reference Number: GLN1

Description: The General Ledgers from 1766 contain the general accounts - Profit and Loss, Counting House Expenses, Commission, Interest and Discount, etc, but mostly accounts of clients, of stock transaction and of trading 'adventures'. In 1910 a re-organisation of accounting practices resulted in all accounts which were not typical general accounts being kept in other ledgers.During 1766 - 1802 each ledger covered several years. In 1801 a supplementary General Ledger was opened to cover 1800 - 1802. For 1802 - 29 entries were divided between a European and an American General Ledger, depending on location of client accounts they contain. By 1829 this division was proving inadequate, and all subsequent volumes were divided alphabetically; A - K and L - Z. As the volume of business increased, it became necessary to open more ledgers each year. By 1868 two volumes were being opened to cover A - K and a further two for L - Z. The alphabetic division continued until 1910 when once again the system was reviewed as a re-organisation in bookkeeping resulted in the General Ledgers no longer containing individual client accounts. From 1920 until 1951 two General Ledgers were opened covering a two year period; these were numbered 01 and 02. From 1952 until 1984 one volume was opened to cover each two year period.A separate General Ledger was kept for the accounts of Baring Brothers & Co from 1890 to 1920 [now at 100119]Separate indexes to the General Ledgers were maintained until 1910, thereafter each volume contains its own index. The separate indexes are in the General Ledger Index series [100217-337]All the volumes are leather-bound, as a loose-leaf format was never adopted for the General Ledgers.In 1984 it was decided that the general ledgers should be kept electronically and from then on they are in microfiche format.

Date: 1766-1987

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General Ledger 1766-1773 A – Z

GLN1/001

1766 - 1773