Barcode Number 1128153: Ledger of West and Adam, 1804-1809

Scope and content:

The ledger recorded the accounts of individual customers and West and Adam's controlling accounts. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, form of transaction, page number of transaction found in corresponding daybooks, amount owed, form of payment, and amount paid. Volume does not contain detailed information regarding items sold by the merchant. Rather, it uses the general terms "sundries" and "merchandise." For more detailed information regarding items sold see corresponding daybook. The merchant's controlling accounts include merchandise account, bonds payable, bonds receivable, tobacco, corn, and cash account.

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