Series
Financial Documents - Journals,, 1900-1902, 1928-1929, 1932-1933, 1936-1937, 1939-1940, 1948-1949
Dates
- 1900-1902, 1928-1929, 1932-1933, 1936-1937, 1939-1940, 1948-1949
Scope and Contents
Summary: In contrast to a ledger, a journal is "any book of original entry in which transactions are recorded in a specific manner" (Prentice-Hall Dictionary, p. 347). These journals also record sales and purchases, but not by account, as a ledger would do. Closing journal entries (by month) are recorded, as well as sales returns, and petty cash disbursements.
Language of Materials
From the Collection:
English
Part of the New Brunswick Special Collections Repository