The company operated a double entry bookkeeping system. Only a few account books survive but it can be deduced from these that separate day books were kept for the recording of purchases and sales. Purchases were analysed under headings for department code, tax, stationery/dispatch, display and advertising. From the day books, entries were posted directly to the private ledger. In addition to the day books, a journal was maintained for other financial transactions. There is only one surviving journal and some, but not all, of the entries in it appear to have been posted to the private ledger. The journal includes folio numbers beside each entry, some of which correspond to the relevant entry in the private ledger. The journal includes greater detail about individual transactions than the private ledger. The accounts in the private ledger were indexed. Until 1947, Gordon & Stanfield Ltd was a subsidiary of Fraser Sons & Co Ltd. Accounts relating to Gordon & Stanfield Ltd may therefore be found among the Fraser Sons & Co Ltd accounts. From 1947, Gordon & Stanfield Ltd became a subsidiary of House of Fraser Ltd. From this date, therefore, accounts may be found among the accounts of House of Fraser Ltd. In addition, the company's property was managed by Fraser Estates Ltd and its finances handled by Frasers (Glasgow) Bank Ltd. Accounts relating to property and finances may therefore also be found among the accounts of Fraser Estates Ltd and Frasers (Glasgow) Bank Ltd.
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