The HOUSE OF FRASER Archive

Record: Private ledgers (FRAS 379)

Title: Private ledgers
Date: 1936-1948
Reference: FRAS 379
Former reference: HF 4/3/1   HF 34/1/1   HF 36/2/1  
Physical description: 2 volumes  
Origination Arnott & Co Ltd, 1936-1938
Arnott-Simpson Ltd

Scope and content:

The ledgers include personal accounts, real accounts and nominal accounts. There is an index at the front of each volume.

Additional information:

These ledgers were initially compiled by Arnott & Co Ltd. In February 1938, the company was amalgamated with Robert Simpson & Sons Ltd, a Glasgow drapers and dressmakers, and was renamed Arnott-Simpson Ltd. The ledgers were continued by the new company.

Entries were posted to these ledgers from the journal (ref: FRAS 47) begun by Arnott & Co Ltd and continued by Arnott-Simpson Ltd.

Record type: Ledgers

Function:

Records held within this series:

Title: Private ledger
Date: 1936-1945
Reference: FRAS 379/1
Former reference: HF 4/3/1/2   HF 34/1/1  
Physical description: 1 volume  
Origination Arnott & Co Ltd, 1936-1938
Arnott-Simpson Ltd

Records linked to this file:

Title: Journal
Date: 1936-1948
Reference: FRAS 47
Company: Arnott & Co Ltd, 1936-1938   Arnott-Simpson Ltd    
Connection: Entries up to folio 51r in the journal were posted to the private ledger.

Title: Private ledger
Date: 1936-1948
Reference: FRAS 379/2
Former reference: HF 4/3/1/3   HF 36/2/1  
Physical description: 1 volume  
Origination Arnott & Co Ltd, 1936-1938
Arnott-Simpson Ltd

Scope and content:

Although there are a few entries in this ledger from 1936, the bulk of the accounts begin in 1945 and follow on from the earlier ledger (ref: FRAS 379/1).

Records linked to this file:

Title: Journal
Date: 1936-1948
Reference: FRAS 47
Company: Arnott & Co Ltd, 1936-1938   Arnott-Simpson Ltd    
Connection: Entries from folio 52l in the journal were posted to the private ledger.

Records related to this series:

Title: Journal
Date: 1936-1948
Reference: FRAS 47
Company: Arnott & Co Ltd, 1936-1938   Arnott-Simpson Ltd    
Connection: Entries from this journal were posted to the private ledgers.

Title: Private ledger
Date: 1936-1948
Reference: FRAS 46
Company: Robert Simpson & Sons Ltd   Arnott-Simpson Ltd    
Connection: Arnott-Simpson Ltd also kept another private ledger. This ledger originally related to Robert Simpson & Sons Ltd.

Back to top