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


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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