Collections : [Library of Virginia]

Ledger, 1856-1860, records the accounts of individual customers. Each customer account, recorded from 1856-1858, includes separate entries for purchases and payments made. Purchases were not detailed but rather include the notation "to merchandise," amounts purchased, price per unit, and the total purchase made for that day. However, details were provided for the payments made toward account balances. Templeton and Company accepted cash, bartered items (hides, soap, butter, bacon, apples, horses, buggies), and labor (hauling, chopping, work at store) as payments. The back of the volume includes entries pertaining to the dissolution of the business from 1858 to 1860. Information provided includes a listing of customers with outstanding balances and a listing of money collected by A. B. Lightner on behalf of Templeton and Company.

Salt A Ledger, 1851-1856, records the accounts of individual customers. Each customer account includes separate entries for purchases and payments. Purchases were not detailed, as they were recorded in the daybook, but rather include the amount purchased, the price per unit, and the total purchase price for the transaction. However details were provided for the payments toward account balances. Mercer Salt Works accepted cash and the occasional bartered item such as tobacco for payments. Several customer accounts include notations that payments were sent out for collection, and unpaid accounts were noted with such details as "absconded" or "dead and estate insolvent." Also, company entries are recorded throughout the ledger under entries for cash accounts and produce accounts. Specific details for company expenditures can be found in the corresponding daybook and cashbook.

The Virginia Life Insurance Company Individual Ledger No. 1, 1866-1875, provides a record of customer and employee accounts. The accounts of individual customers record the number of policies purchased or renewed; although, no information is provided as to what the policies insured. Information found in the customer accounts include the amounts paid toward insurance policies and to whom the payments were made. The ledger was also used to record the accounts of company employees and insurance agents. Information found under employee accounts include the number of policies sold, the amount of monies collected for insurance payments, and amounts paid for expenses such as postage, travel, taxes, and attorney fees.

The Virginia Life Insurance Company General Ledger No. 1, 1866-1875, records various accounts that document the financial transactions of the company. Examples of accounts documented include capital stock, expenses, profits and losses, bills receivable, bills payable, and insurance premiums paid. Each entry includes the date, type of transactions, and the monies debited or credited to the various accounts.

The Virginia Banking and Trust Company Cashbook No. 7, 1875, records the financial activities of the company with transactions listed chronologically as they occurred. Entries document monies credited and debited for such activities as bills received, deposits by stockholders and insurance policy holders, interest on accounts, and company expenses for such items as office equipment, postage, attorney fees, and taxes. Accounts were balanced at the end of each day's entries and provide a profit and loss statement for that day's activities.

Virginia Banking and Trust Company Daybook No. 6, 1873-1874, documents business activities on a chronological basis as they occurred. Entries include the date, type of transaction, and monies debited and credited. Transactions recorded include purchases of insurance policies and company stock, bills receivable, and company expenses. Each day's entries were balanced and include the total amounts of monies on-hand in currency, gold, and checks.

Provides an index to the individual accounts found in Ledger A

Ledger, 1828-1830, records items purchased for Kinney's farm and his personal use. Account entries are listed chronologically and are divided into spring purchases and fall purchases. Each account is listed under the business name where the items were bought. Information found in each account entry includes a listing of the items purchased, the amounts paid for each item, and the total purchase price. Examples of items purchased include coffee, tools, hardware, tack and saddlery, cotton, stoneware, cloth, spirits, and shoes. Kinney entered the total amount of purchases at the end of each season. The final entry in the volume totals all purchases for 1828-1830.