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financial ledger

https://mhc.andornot.com/en/permalink/artifact15145
Dates
1901
1908
circa 1901 - 1908
Collection
Parks Canada Agency Pharmacy Collection
Category
Archival Items
Financial Records
Classification
Pharmacy, General
Financial Record Keeping
Accession Number
014002225
Description
Hardbound rectangular financial ledger with transaction histories for 542 pharmacy accounts hand written on both sides of paper pages in ink; dark brown leather on exterior of cardboard covers and spine; covers have a grey metal frame around perimeter of front, back and spine attached inside to the…
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Accession Number
014002225
Collection
Parks Canada Agency Pharmacy Collection
Category
Archival Items
Financial Records
Classification
Pharmacy, General
Financial Record Keeping
MeSH Heading
Accounts Payable and Receivable
Books
Records
Archival
Pharmacy
Description
Hardbound rectangular financial ledger with transaction histories for 542 pharmacy accounts hand written on both sides of paper pages in ink; dark brown leather on exterior of cardboard covers and spine; covers have a grey metal frame around perimeter of front, back and spine attached inside to the spine with metal hinges; box spine has a metal frame and a key hole on the front centre; paper dividers separate sections of the ledger and have leather covered tabs with letters stamped on the front and back in gold ink; very heavy thick ledger with lined pages with thirteen accounting column headings; key missing; 474 pages (double sided).
Number Of Parts
1
Provenance
Transferred from the Parks Canada Agency, via Gail Cariou of the Curatorial and Collections Branch.
Maker
The Copeland-Chatterson Co., Limited
Site Made (City)
Toronto
Site Made (State)
Ontario
Site Made (Country)
Canada
Dates
1901
1908
circa 1901 - 1908
Date Remarks
Start date is latest patent date recorded on the ledger; end date is the latest hand written entry
Material
paper: cream, tan
leather: dark brown
metal: grey
ink: blue, black, gold, pink
Inscriptions
Stamped on front cover in gold ink: “CURRENT LEDGER // No. 1 // R. D. STILES”; stamped on the spine in gold ink: “CURRENT LEDGER // No. 1 // R. D. STILES // PATENTED 1901”; printed inside front and back cover in blue ink: “C-C // PERPETUAL // LEDGER // Patented Feb. 6, 1896. // ‘May 1, 1898. // Other Patents Pending, and in United States, Great // Britain and other Foreign Countries.”; printed on piece of paper affixed to the front of the first page in black ink: “INSTRUCTIONS FOR OPERATING THE // C-C // Retail Monthly Account System.” // “THE COPELAND – CHATTERSON CO., LIMITED, // DEVISERS AND MANUFACTURERS OF BUSINESS SYSTEMS, // MONTREAL TORONTO.”; printed on the back of first page and front of last page in blue ink: “How to Open Accounts in Perpetual Ledger; // THE COPELAND-CHATTERSON CO., LIMITED. // Devisers and Manufacturers of Business Systems. // GENERAL OFFICES AND WORKS, // TORONTO. // HOPE BUILDING, // OTTAWA. // MERCHANTS BANK BUILDING, // MONTREAL.”; printed at the top of each account page in blue ink: “SHEET NO. ACCOUNT NO. // NAME // ADDRESS”; printed at the top of each account table in blue ink: “THE C-C PERPETUAL LEDGER. PATENTED 1896 AND 1900. THE COPELAND-CHATTERSON Co., LIMITED, SOLE MAKERS, TORONTO."; column headings: "DATE // DESCRIPTION // FOLIO // DEBITS // CK // CREDIT // BALANCE”
Permanent Location
Storage Room 2005
2005-3
Length
31.5 cm
Width
23.6 cm
Depth
8.5 cm
Unit Of Measure
centimeters
Dimension Notes
Dimensions when the ledger is closed
Condition Remarks
Minor soiling to covers, spine, and pages; minor rusting of metal pieces, especially around key hole on front of spine; minor tears and loss to edges of leather tabs and edges of several pages
Copy Type
original
Reference Types
Website
Artifact (book)
Reference Comments
“Pictou Parade.” Haggis: The McCulloch Heritage Centre. 2016. Accessed 15 May 2019.
Pharmacy ledger, 014.002.224
Research Facts
The ledger contains hand written records of account transactions from 1902 to 1908 for the pharmacy operated by R. D. Stiles. R. D. Stiles was a druggist and apothecary and was a colleague of J. D. B Fraser. He operated several of J. D. B. Fraser's drugstore branches.
Images
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