Record:
Private ledgers (FRAS 278)
Title: Private ledgers
Date: 1866-1948
Reference: FRAS
278
Former reference: HF 2/3/1 HF 1/2
Physical description: 4 volumes
Origination:
Fraser &
McLaren
Fraser Sons &
Co
Fraser Sons & Co
Ltd
Scope and content:
The ledgers include capital accounts, personal accounts including partners' accounts, trustees' accounts, fixed asset accounts, bills payable account, bills receivable account, bank accounts, drawings cash sales and retail accounts, income tax account, loans account, investments account, expenses floating the limited company account, dividend account, reserve accounts, stock account (insurance), sundries account, balance sheets and profit and loss accounts.
Additional information:
Entries from the journal, 1935-1948 (ref: FRAS 279), were posted to these ledgers.
Separate indexes (ref: FRAS 287) were maintained for the first two ledgers. Indexes for the final two ledgers were recorded at the front of each ledger.
Record type: Ledgers
Function: Financial accounting
Records held within this series:
Title: Private ledger
Date: 1866-1910
Reference: FRAS 278/1
Former reference: HF 2/3/1/1 HF 1/2/1
Physical description: 1 volume (with lock)
Origination:
Fraser &
McLaren
Fraser Sons &
Co
Fraser Sons & Co
Ltd
Additional information:
A separate index was maintained for this ledger (ref: FRAS 287/1).
Records linked to this file:
Title: Index to private ledger
Date: 1866-1910
Reference: FRAS 287/1
Company:
Fraser Sons & Co Ltd
Connection:
Title: Private ledger
Date: 1910-1938
Reference: FRAS 278/2
Former reference: HF 2/3/1/2 HF 1/2/2
Physical description: 1 volume (with lock)
Origination:
Fraser Sons & Co
Ltd
Additional information:
A separate index was maintained for this ledger (ref: FRAS 287/2).
Entries from the journal (ref: FRAS 279) were posted to this ledger.
Records linked to this file:
Title: Index to private ledger
Date: 1910-1938
Reference: FRAS 287/2
Company:
Fraser Sons & Co Ltd
Connection:
Title: Journal
Date: 1935-1948
Reference: FRAS 279
Company:
Fraser Sons & Co Ltd
Connection: Entries from the journal were posted to this private ledger.
Title: Private ledger (no 2)
Date: 1934-1942
Reference: FRAS 278/3
Former reference: HF 2/3/1/4 HF 1/2/4
Physical description: 1 volume (with lock)
Origination:
Fraser Sons & Co
Ltd
Additional information:
Entries from the journal (ref: FRAS 279) were posted to this ledger.
Scope and content:
Index at front of volume.
Records linked to this file:
Title: Journal
Date: 1935-1948
Reference: FRAS 279
Company:
Fraser Sons & Co Ltd
Connection: Entries from the journal were posted to this private ledger.
Title: Private ledger (no 3)
Date: 1942-1948
Reference: FRAS 278/4
Former reference: HF 2/3/1/5 HF 1/2/5
Physical description: 1 volume (with lock)
Origination:
Fraser Sons & Co
Ltd
Additional information:
Entries from the journal (ref: FRAS 279) were posted to this ledger.
Scope and content:
Index at front of volume.
Records linked to this file:
Title: Journal
Date: 1935-1948
Reference: FRAS 279
Company:
Fraser Sons & Co Ltd
Connection: Entries from the journal were posted to this private ledger.
Records related to this series:
Title: Private ledger
Date: 1856-1871
Reference: FRAS 723
Company:
Arthur & Fraser
Fraser & McLaren
Connection:
Title: Indexes to private ledgers
Date: 1866-1938
Reference: FRAS 287
Company:
Fraser Sons & Co Ltd
Connection:
Title: Journal
Date: 1935-1948
Reference: FRAS 279
Company:
Fraser Sons & Co Ltd
Connection: Entries from this journal were posted to the private ledgers.
Title: General ledger
Date: 1938-1948
Reference: FRAS 286
Company:
Fraser Sons & Co Ltd
Connection:
Back to top
