Record: Journal (FRAS 68)

Title: Journal
Date: 1941
Reference: FRAS 68
Former reference: HF 12/3/2/1   HF 76/3/1  
Physical description: 1 volume  
Origination Arnott-Simpson Ltd
Fraser Sons & Co Ltd
House of Fraser Ltd
Gordon & Stanfield Ltd
Peter Allan Ltd
Thomas Muirhead & Co (Glasgow) Ltd

Additional information:

The first part of the volume was used by House of Fraser Ltd to record purchases of goods by Fraser Sons & Co Ltd and three of its subsidiary companies: Arnott-Simpson Ltd, Thomas Muirhead & Co (Glasgow) Ltd and Peter Allan Ltd. The second part was used to record the financial transactions of Gordon & Stanfield Ltd.

Some, but not all, of the entries in the second part of the journal appear to have been posted to the private ledger of Gordon & Stanfield Ltd (ref: FRAS 66). The journal includes folio numbers beside each entry, some of which correspond to the relevant entry in the private ledger.

Record type: Journals

Function: Financial accounting, House of Fraser, Financial accounting, Thomas Muirhead & Co (Glasgow) Ltd, Financial accounting, Gordon & Stanfield Ltd

Records related to this series:

Title: Private ledgers
Date: 1937-1947
Reference: FRAS 52
Company: Thomas Muirhead & Co (Glasgow) Ltd    

Title: Private ledger
Date: 1941-1948
Reference: FRAS 66
Company: Gordon & Stanfield Ltd    

Title: Purchase day book
Date: 1941-1942
Reference: FRAS 67
Company: Gordon & Stanfield Ltd    

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