Record:
Private ledgers (FRAS 379)
Title: Private ledgers
Date: 1936-1948
Reference: FRAS
379
Former reference: HF 4/3/1 HF 34/1/1 HF 36/2/1
Physical description: 2 volumes
Origination:
Arnott & Co Ltd,
1936-1938
Arnott-Simpson Ltd
Scope and content:
The ledgers include personal accounts, real accounts and nominal accounts. There is an index at the front of each volume.
Additional information:
These ledgers were initially compiled by Arnott & Co Ltd. In February 1938, the company was amalgamated with Robert Simpson & Sons Ltd, a Glasgow drapers and dressmakers, and was renamed Arnott-Simpson Ltd. The ledgers were continued by the new company.
Entries were posted to these ledgers from the journal (ref: FRAS 47) begun by Arnott & Co Ltd and continued by Arnott-Simpson Ltd.
Record type: Ledgers
Function:
Records held within this series:
Title: Private ledger
Date: 1936-1945
Reference: FRAS 379/1
Former reference: HF 4/3/1/2 HF 34/1/1
Physical description: 1 volume
Origination:
Arnott & Co Ltd,
1936-1938
Arnott-Simpson
Ltd
Records linked to this file:
Title: Journal
Date: 1936-1948
Reference: FRAS 47
Company:
Arnott & Co Ltd, 1936-1938
Arnott-Simpson Ltd
Connection: Entries up to folio 51r in the journal were posted to the private
ledger.
Title: Private ledger
Date: 1936-1948
Reference: FRAS 379/2
Former reference: HF 4/3/1/3 HF 36/2/1
Physical description: 1 volume
Origination:
Arnott & Co Ltd,
1936-1938
Arnott-Simpson
Ltd
Scope and content:
Although there are a few entries in this ledger from 1936, the bulk of the accounts begin in 1945 and follow on from the earlier ledger (ref: FRAS 379/1).
Records linked to this file:
Title: Journal
Date: 1936-1948
Reference: FRAS 47
Company:
Arnott & Co Ltd, 1936-1938
Arnott-Simpson Ltd
Connection: Entries from folio 52l in the journal were posted to the private
ledger.
Records related to this series:
Title: Journal
Date: 1936-1948
Reference: FRAS 47
Company:
Arnott & Co Ltd, 1936-1938
Arnott-Simpson Ltd
Connection: Entries from this journal were posted to the private ledgers.
Title: Private ledger
Date: 1936-1948
Reference: FRAS 46
Company:
Robert Simpson & Sons Ltd
Arnott-Simpson Ltd
Connection: Arnott-Simpson Ltd also kept another private ledger. This ledger originally
related to Robert Simpson & Sons Ltd.
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