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Scott and Bowering Foundry Ledger A, 1865-1870

Abstract Or Scope

Scott and Bowering Foundry Ledger A, 1865-1870, record the accounts of individual customers and the company's controlling accounts. Information found in the accounts include name of customer, residence of customer, date of transaction, form of transaction, merchandise purchased, amount owed, form of payment, and amount paid. Entries do not record the specific item purchased; rather, they use the general term "Merchandise." The ledger also records the personal and business accounts of the foundry's owners John F. Scott and Benjamin Bowering. Controlling accounts found in the ledger include cash account, bills payable account, interest account, merchandise account. The account books include an index listing in alphabetical order the names of individuals and controlling accounts and the page numbers where there accounts can be found.

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Scott and Bowering Foundry Ledger A, 1865-1870

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