Record:
Private ledger (FRAS 46)
Title: Private ledger
Date: 1936-1948
Reference: FRAS
46
Former reference: HF 4/3/1/1 HF 35/1/1
Physical description: 1 volume (with lock)
Origination:
Robert Simpson & Sons
Ltd
Arnott-Simpson Ltd
Scope and content:
Includes personal accounts, real accounts and nominal accounts. There is an index at the front of the volume.
Additional information:
This ledger was initially compiled by Robert Simpson & Sons Ltd. In February 1938, the company was amalgamated with Arnott & Co Ltd, a Glasgow drapers, and was renamed Arnott-Simpson Ltd. The ledger was continued by the new company.
Entries were posted to this ledger from the journal (ref: FRAS 378) begun by Robert Simpson & Sons Ltd and continued by Arnott-Simpson Ltd.
Record type: Ledgers
Function:
Records related to this series:
Title: Journal
Date: 1936-1948
Reference: FRAS 378
Company:
Robert Simpson & Sons Ltd
Arnott-Simpson Ltd
Connection: Entries from this journal were posted to the private ledger.
Title: Private ledgers
Date: 1936-1948
Reference: FRAS 379
Company:
Arnott & Co Ltd, 1936-1938
Arnott-Simpson Ltd
Connection: Arnott-Simpson also kept two other private ledgers. These ledgers originally related to Arnott & Co Ltd.
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