Journals

Date:
1792-1934
Reference:
RET/3/2/5
Part of:
The Retreat Archive
  • Archives and manuscripts

About this work

Description

In the system of double entry bookkeeping, the Journal was one of the books of prime entry which recorded financial transactions as they occurred; they were then entered (or 'posted') into their respective General Ledger accounts. As time went on and financial transactions became more complex the function and format of the Journal regularly changed The way the Journal was used by the Retreat from the first suggests it was an 'organising' book, in which transactions were 'sorted' before entry in the Ledger. The Journal was thus in itself supported by other series of volumes and documentation - notably the General Cash Books, see RET 3/2/6 The series of Retreat Journals show some significant change in use and format over time. The notes under each volume in the catalogue indicate this changing format, together with their content and detail. Also noted is their changing relationship with other financial series, notably the General Ledger and the General Cash Book Several volumes are missing between RET 3/2/5/6 and RET 3/2/5/7, covering 1878 and 1901.

Publication/Creation

1792-1934

Physical description

11 volumes

Terms of use

Access to some Journals is restricted under the Data Protection act 1998. Restricted items are at RET 3/2/5/8, RET 3/2/5/9, RET 3/2/5/10 and RET 3/2/5/11.

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