Series I, Subseries B: Benedict Coal Corporation Trial Balances, 1944-1955

Scope and content:

Two trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.

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