Title: General ledger
Date: 1938-1948
Reference: FRAS 286
Former reference: HF 2/3/1/3   HF 1/2/3  
Physical description: 1 loose leaf binder  
Origination:  Fraser Sons & Co Ltd

Scope and content:

The ledger comprises real accounts and nominal accounts.

System of arrangement: The accounts are arranged in two alphabetical sequences, by name of account.

Record type: Ledgers

Function: Financial accounting