The HOUSE OF FRASER Archive

Record: Funeral journals and ledgers (FRAS 252)

Title: Funeral journals and ledgers
Date: 1898-1942
Reference: FRAS 252
Former reference: HF 57/3/4/2   HF 93/3/1-11  
Physical description: 11 volumes  
Origination:  Wylie & Lochhead Ltd

Scope and content:

These volumes comprise two sections.The front of each volume was used as a journal and the back of each volume was used as a ledger. The journals were used to record the financial details of all funerals not yet paid for at the time of posting from the order books (ref: FRAS 42). Details recorded include name and address of deceased, prices of individual goods and services ordered, total price of funeral and date payment received. The ledgers contain individual accounts with the tradesmen who supplied services or goods for the funerals. Details of payments made were recorded next to individual entries.

Additional information:

The financial details of funerals which had not yet been paid for were posted to these journals from the funeral order books (ref: FRAS 42). Recorded next to each entry in the journals is a reference (comprising volume and folio number) to the corresponding entry in the funeral order books.

To this information in the journals were added details of payments subsequently received. At the end of each month, all these payments were added up. To this figure were then added the monthly totals of the funerals which had been paid for previously. This information was posted from a second series of journals, of which only one volume survives (ref: FRAS 857).

At the end of each calendar year, the details of all individual funerals that remained unpaid were posted from the journals to a series of funeral insolvent ledgers (ref: FRAS 250). Next to each such unpaid account in the journals is a reference (beginning BD for bad debt) to the corresponding entry in the insolvent ledgers.

The individual accounts with tradesmen in the funeral ledgers were derived from the information in a series of funeral trades ledgers, only one of which survives (ref: FRAS 251). Recorded next to each entry in the funeral ledgers is the page number of the corresponding entry in the funeral trades ledger.

System of arrangement: The entries in the journals are in chronological order. The entries in the ledgers are grouped by individual account. Within each account, entries are in chronological order.

Record type: Journals, Ledgers

Function: Financial management

Records held within this series:

Title: Funeral journal and ledger (no 22)
Date: 1898-1906
Reference: FRAS 252/1
Former reference: HF 57/3/4/2/1   HF 93/3/1  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

At the front of the volume is a journal, October 1898-September 1903, and at the back is a ledger, 1900-1906.

Records linked to this file:

Title: Funeral order book
Date: 1898-1900
Reference: FRAS 42/61
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1898-1900
Reference: FRAS 42/62
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1900-1903
Reference: FRAS 42/63
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1900-1903
Reference: FRAS 42/64
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral insolvent ledger
Date: 1898-1903
Reference: FRAS 250/1
Company: Wylie & Lochhead Ltd    
Connection: Bad debts were posted from the journal to this insolvent ledger.

Title: Funeral journal
Date: December 1902-February 1908
Reference: FRAS 252/2
Former reference: HF 57/3/4/2/2   HF 93/3/2  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Records linked to this file:

Title: Funeral order book
Date: 1902-1903
Reference: FRAS 42/63
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1902-1903
Reference: FRAS 42/64
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1903-1906
Reference: FRAS 42/65
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1903-1906
Reference: FRAS 42/66
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1906-1908
Reference: FRAS 42/67
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1906-1908
Reference: FRAS 42/68
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral journal (no 15)
Date: 1906-1908
Reference: FRAS 857
Company: Wylie & Lochhead Ltd    
Connection: Total monthly amounts of funerals already paid for were posted to the 1902-1908 journal from journal no 15.

Title: Funeral insolvent ledger
Date: 1902-1908
Reference: FRAS 250/1
Company: Wylie & Lochhead Ltd    
Connection: Bad debts were posted from the journal to this insolvent ledger.

Title: Funeral journal and ledger (no 26)
Date: 1907-1913
Reference: FRAS 252/3
Former reference: HF 57/3/4/2/4   HF 93/3/3  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

At the front of the volume is a journal, April 1907-April 1911, and at the back is a ledger, 1909-1913.

Records linked to this file:

Title: Funeral order book
Date: 1907-1909
Reference: FRAS 42/67
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1907-1909
Reference: FRAS 42/68
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1909-1911
Reference: FRAS 42/69
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1909-1911
Reference: FRAS 42/70
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral journal (no 15)
Date: 1907-1911
Reference: FRAS 857
Company: Wylie & Lochhead Ltd    
Connection: Total monthly amounts of funerals already paid for were posted to the 1907-1911 journal from journal no 15.

Title: Funeral insolvent ledger
Date: 1907-1908
Reference: FRAS 250/1
Company: Wylie & Lochhead Ltd    
Connection: Bad debts were posted from the journal to this insolvent ledger.

Title: Funeral insolvent ledger
Date: 1909-1911
Reference: FRAS 250/2
Company: Wylie & Lochhead Ltd    
Connection: Bad debts were posted from the journal to this insolvent ledger.

Title: Funeral journal and ledger (no 28)
Date: 1911-1916
Reference: FRAS 252/4
Former reference: HF 57/3/4/2/5   HF 93/3/4  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

At the front of the volume is a journal, May 1911-June 1915, and at the back is a ledger, 1914-1916.

Records linked to this file:

Title: Funeral order book
Date: 1911-1912
Reference: FRAS 42/69
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1911-1912
Reference: FRAS 42/70
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1913-1915
Reference: FRAS 42/71
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral journal (no 15)
Date: 1911-1915
Reference: FRAS 857
Company: Wylie & Lochhead Ltd    
Connection: Total monthly amounts of funerals already paid for were posted to the 1911-1915 journal from journal no 15.

Title: Funeral insolvent ledger
Date: 1911-1913
Reference: FRAS 250/2
Company: Wylie & Lochhead Ltd    
Connection: Bad debts were posted from the journal to this insolvent ledger.

Title: Funeral journal and ledger (no 30)
Date: 1915-1919
Reference: FRAS 252/5
Former reference: HF 57/3/4/2/6   HF 93/3/5  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

At the front of the volume is a journal, June 1915-December 1918, and at the back is a ledger, 1916-1919.

Records linked to this file:

Title: Funeral order book
Date: 1915
Reference: FRAS 42/72
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1916-1918
Reference: FRAS 42/73
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1916-1918
Reference: FRAS 42/74
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1918
Reference: FRAS 42/75
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral journal (no 15)
Date: 1915-1918
Reference: FRAS 857
Company: Wylie & Lochhead Ltd    
Connection: Total monthly amounts of funerals already paid for were posted to the 1915-1918 journal from journal no 15.

Title: Funeral journal and ledger (no 31)
Date: 1918-1922
Reference: FRAS 252/6
Former reference: HF 57/3/4/2/7   HF 93/3/6  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

At the front of the volume is a journal, December 1918-September 1922, and at the back is a ledger, 1920-1922.

Records linked to this file:

Title: Funeral order book
Date: 1918-1920
Reference: FRAS 42/75
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1918-1920
Reference: FRAS 42/76
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1920-1922
Reference: FRAS 42/77
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1920-1922
Reference: FRAS 42/78
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral journal (no 15)
Date: 1918-1922
Reference: FRAS 857
Company: Wylie & Lochhead Ltd    
Connection: Total monthly amounts of funerals already paid for were posted to the 1918-1922 journal from journal no 15.

Title: Funeral trades ledger
Date: 1918-1922
Reference: FRAS 251
Company: Wylie & Lochhead Ltd    
Connection: Entries were posted from the trades ledger to the funeral ledger.

Title: Funeral journal and ledger (no 32)
Date: 1922-1927
Reference: FRAS 252/7
Former reference: HF 57/3/4/2/8   HF 93/3/7  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

At the front of the volume is a journal, October 1922-May 1926, and at the back is a ledger, 1923-1927.

Records linked to this file:

Title: Funeral order book
Date: 1922
Reference: FRAS 42/77
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1922
Reference: FRAS 42/78
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1922-1925
Reference: FRAS 42/79
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1922-1925
Reference: FRAS 42/80
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1925-1926
Reference: FRAS 42/81
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral journal (no 15)
Date: 1922-1926
Reference: FRAS 857
Company: Wylie & Lochhead Ltd    
Connection: Total monthly amounts of funerals already paid for were posted to the 1922-1926 journal from journal no 15.

Title: Funeral trades ledger
Date: 1923-1927
Reference: FRAS 251
Company: Wylie & Lochhead Ltd    
Connection: Entries were posted from the trades ledger to the funeral ledger.

Title: Funeral journal and ledger (no 33)
Date: 1926-1932
Reference: FRAS 252/8
Former reference: HF 57/3/4/2/9   HF 93/3/8  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

At the front of the volume is a journal, May 1926-May 1930, and at the back is a ledger, 1927-1932.

Records linked to this file:

Title: Funeral order book
Date: 1926-1928
Reference: FRAS 42/81
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1926-1928
Reference: FRAS 42/82
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1928-1930
Reference: FRAS 42/83
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral journal (no 15)
Date: 1926-1928
Reference: FRAS 857
Company: Wylie & Lochhead Ltd    
Connection: Total monthly amounts of funerals already paid for were posted to the 1926-1930 journal from journal no 15.

Title: Funeral trades ledger
Date: 1927-1932
Reference: FRAS 251
Company: Wylie & Lochhead Ltd    
Connection: Entries were posted from the trades ledger to the funeral ledger.

Title: Funeral journal and ledger (no 34)
Date: 1930-1936
Reference: FRAS 252/9
Former reference: HF 57/3/4/2/10   HF 93/3/9  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

At the front of the volume is a journal, May 1930-February 1935, and at the back is a ledger, 1932-1936.

Records linked to this file:

Title: Funeral order book
Date: 1930-1931
Reference: FRAS 42/83
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1930-1931
Reference: FRAS 42/84
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1931-1935
Reference: FRAS 42/85
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1931-1935
Reference: FRAS 42/86
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral trades ledger
Date: 1932-1936
Reference: FRAS 251
Company: Wylie & Lochhead Ltd    
Connection: Entries were posted from the trades ledger to the funeral ledger.

Title: Funeral journal and ledger (no 35)
Date: 1935-1941
Reference: FRAS 252/10
Former reference: HF 57/3/4/2/11   HF 93/3/10  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

At the front of the volume is a journal, February 1935-April 1940, and at the back is a ledger, 1936-1941.

Records linked to this file:

Title: Funeral order book
Date: 1935
Reference: FRAS 42/86
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1936-1940
Reference: FRAS 42/87
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1936-1940
Reference: FRAS 42/88
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral trades ledger
Date: 1936-1941
Reference: FRAS 251
Company: Wylie & Lochhead Ltd    
Connection: Entries were posted from the trades ledger to the funeral ledger.

Title: Funeral journal and ledger (no 36)
Date: 1940-1942
Reference: FRAS 252/11
Former reference: HF 57/3/4/2/12   HF 93/3/11  
Physical description: 1 volume  
Origination:  Wylie & Lochhead Ltd

Scope and content:

At the front of the volume is a journal, May 1940-November 1941, and at the back is a ledger, 1941-1942.

Records linked to this file:

Title: Funeral order book
Date: 1940
Reference: FRAS 42/87
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1940
Reference: FRAS 42/88
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1940-1941
Reference: FRAS 42/89
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral order book
Date: 1940-1941
Reference: FRAS 42/90
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journal from this order book.

Title: Funeral trades ledger
Date: 1941-1942
Reference: FRAS 251
Company: Wylie & Lochhead Ltd    
Connection: Entries were posted from the trades ledger to the funeral ledger.

Records related to this series:

Title: Funeral order books
Date: 1898-1942
Reference: FRAS 42/61-90
Company: Wylie & Lochhead Ltd    
Connection: The financial details of funerals which had not yet been paid for were posted to the journals from the order books.

Title: Funeral journal (no 15)
Date: 1906-1928
Reference: FRAS 857
Company: Wylie & Lochhead Ltd    
Connection: Total monthly amounts of funerals already paid for were posted to the journals from this journal.

Title: Funeral trades ledger
Date: 1921-1950
Reference: FRAS 251
Company: Wylie & Lochhead Ltd    
Connection: Entries were posted from this funeral trades ledger to the funeral ledgers.

Title: Funeral insolvent ledgers
Date: 1888-1913
Reference: FRAS 250
Company: Wylie & Lochhead Ltd    
Connection: Bad debts were posted from the journals to the insolvent ledgers.

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Financial management