Title: Salaries book
Reference: FRAS 316
Physical description: 1 volume (with lock)
Origination: Thomas Muirhead & Co (Glasgow) Ltd
Scope and content:
Includes monthly details of staff salaries giving name of staff member, insurance, monthly salary, employers' insurance/income tax and balance. There is also, in the inside front cover, a list of staff with details of changes in individual salaries and commissions.
Entries were posted from the salaries book to the private ledgers, possibly via the private journals.
Record type: Wages books
Function: Financial accounting