Title: Funeral trades ledger
Date: 1921-1950
Reference: FRAS 251
Former reference: HF 57/3/4/1/2/1   HF 93/6/1  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

The trades ledger contains individual accounts with the tradesmen who supplied services or goods for Wylie & Lochhead's funeral business. Each entry in an account comprises details of the service or goods provided and the price of that service or those goods.

Additional information:

Financial details of services or goods commissioned from tradesmen for funerals were posted to the funeral trades ledger from the funeral order books (ref: FRAS 42) via a series of funeral trades journals. (The funeral trades journals do not survive.) Recorded in the margin next to some of the entries in the trades ledger is a reference (comprising volume and folio number) to the funeral order books where the details of the particular funeral for which the service was provided were recorded.

Entries were posted from the funeral trades ledger to the funeral ledgers (ref: FRAS 252). The volume and page number of the corresponding entry in the funeral ledger is recorded beneath each entry or group of entries in the trades ledger.

System of arrangement: Entries are grouped by individual account. Within each account, entries are in chronological order.

Record type: Ledgers

Function: Financial management