East India Company and India Office Ledgers and Journals
Scope & Content:
The ledgers and journals are a series of complementary books of main accounts of the home administrations, although they also contain details of some translations with originated overseas e.g. trading transactions at the factories, and receipts and payments which were included in the Indian remi...
Abstracts of expenditure on stores & freight. See IOR/L/AG/41/5/1-62.
Scope & Content:
Summaries, under various divisions of expenditure, compiled from the Register of payments. The overall totals of monthly expenditure on stores and freight were carried from the Register into the Journal. High Commission of India expenditure in included from about 1920.
Collection Area:
India Office Records and Private Papers
Languages:
English
Date Range:
1914-1933
Extent:
[62 volumes, all now within other sections of L/AG]
The volumes contain monthly detailed summaries of payments under various heads of miscellaneous expenditure. The monthly overall totals were transferred through the Cash Journal into the General Ledger.
An explanation of the system involving the use of registers of payments is given at L/AG/9, p. 87. Daily and monthly records of payments, arranged in numbered registers according to the main head of account: each book was maintained in alternate months to facilitate audit. The monthly totals we...
Includes papers relating to Acts and Laws governing the arrangement of Accounts; Orders relating to cash transactions; books of authorities; minutes and letters of the Secret department of the Treasury and other miscellaneous papers relating to the procedures and controls for accounting.