Financial accounting - John Croall & Sons Ltd

Dates: 1850-1992
Description: Financial accounting is the activity of processing, recording, classifying and analysing information on financial transactions between the company and third parties, and between the company and its employees.

Biographical history
When customers requested a funeral, their requirements were recorded on a form known as a funeral order form. Only one of these forms, for 1903 (ref: FRAS 905), survives. Details were then copied from these order forms to the appropriate branch's funeral order book. Two such branch order books survive: one for the Lauriston Place branch, 1898-1900 (ref: FRAS 903) and another for the Clerk Street branch, 1899-1904 (ref: FRAS 904). Orders for carriage hire were also recorded in these volumes. From the branch order books, the orders were copied to the head office funeral order and carriage hire books (ref: FRAS 899). Invoices were subsequently sent out to each customer. A few examples of invoices, for 1897 and 1904, survive (ref: FRAS 896). Cash received in payment of the invoices was recorded in cash books. Only a single page from one cash book, for 1886, survives (ref: FRAS 901).