A ‘Cash Book’ is a book of prime entry. This means that it is the first place where transactions would be recorded in ‘double entry’ form. Before this entries would have been made in a ‘Journal’ or ‘Day Book’. After entry into the cash book figures woiuld be recorded in a ledger. For the Swansea Improvements and Tramways Company (SITC) there are seven volumes of cash books in addition to 5 volumes of journals. They offer an excellent level of detail for much of the SITC’s business transactions such as revenue from tickets, expenditure on wages and details of various overheads.
For a closer look at a page from the SITC for the November of 1935 and some introductory, explanatory notes click on the links below and download the Pdfs.
To look at the real thing quote the catalogue refernce LAC/85/C29-53 at the Richard Burton Archive. See the ‘Your Turn’ page for more information.