Series III., Subseries F. General Ledgers and Journals, 1884-1921.

Scope and content:

Contains accounting ledgers with information about Western State Hospital's general expense fund and its contingency fund. It is unclear whether the "contingent fund" and the "patient contingent fund" were separate accounts or one and the same. The money in the contingent account may have been patients' private funds. Journals accompany each ledger and contain daily or transactional accounts of money received and expended. The ledgers only contain final tabulations, often on a monthly basis. The ledgers and journals may have been kept by the Steward, since he controlled the hospital's day-to-day spending, and possibly the patients' private accounts as well. These volumes were separated from the other records of the Steward because of their unique labeling and the presence of separate journals. Gaps in time and alphabetical order remain unexplained. Researchers should review Subseries D. Expenditure and Purchasing Records, as well as Subseries K. Steward's Records for additional information. Those interested in private patient accounts should consult Subseries H. Patient Account Records. Additionally, two other volumes with similar labeling exist: "Ledger C" is a wage book located in Subseries D. Expenditure and Purchasing Records, "Ledger D, Contingent Account," which is located in Subseries H. Patient Account Records, and "Ledger E," which is an account book also located in Subseries D. Expenditure and Purchasing Records. It is unclear whether these volumes are part of the same alphabetical series as the ledgers found here. The general ledgers and journals are part of accession 41404.

Arrangement:

Arranged alphabetically by ledger letter.

Access and use

Contents