Series I, Subseries A: Benvir Coal Company and Benedict Coal Corporation General Ledgers, 1946-1957

Scope and content:

Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found.

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