Title: Private ledger
Date: 1856-1871
Reference: FRAS 723
Former reference: HF 1/2/7  
Physical description: 1 volume  
Origination:  Arthur & Fraser
Fraser & McLaren

Scope and content:

The ledger includes partners' accounts, creditors' accounts, contingencies account, trade expense account, bad debt account, discount account, suspense accounts, trade account, balance sheets and profit and loss accounts. There is an index at the front of the volume.

Record type: Ledgers

Function: Financial accounting