Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957

Scope and content:

The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.

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