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 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