Title: Private ledgers
Date: 1937-1947
Reference: FRAS 52
Former reference: HF 7/3/1   HF 37/2  
Physical description: 2 volumes  
Origination:  Thomas Muirhead & Co (Glasgow) Ltd

Scope and content:

The private ledgers include accounts for share capital, capital reserve, capital revaluation reserve, subscriptions, loans, ordinary dividend, heritable bonds, bond interest, interest, book debts suspense, cash, banks, investments, shares in associated companies, property, motor vehicles, depreciation, stock, Marks & Spencer (compensation), purchases, purchase ledger control, creditors, sales, sales ledger, debtors, Dallas's Ltd sundry debtors, Dallas's Colosseum Ltd sundry debtors, Peter Allan Ltd sundry debtors, bad debts, discount, Empire Exhibition, marionette show, advertising, directors' fees, salaries, wages, commissions, rent, rates, feu duty and teinds, tax, services, insurance, legal espenses, architects' fees, audit fees, National Defence contribution, war damage contribution, war reserve certificates, despatch, postage, stationery, travelling expenses, sundry expenses, charges accrued and unexpired, general charges, realisation, general ledger, general reserve, trading, profit and loss, profit and loss (appropriation), balance sheet.

There is an index to the accounts in the front of the volume.

Additional information:

Entries were posted to these ledgers from the journal (ref: FRAS 53/2).

Record type: Ledgers

Function: Financial accounting