Catalogue description Treasury: Ledgers and Journals

These books are the double entry book-keeping records of all transactions day by day on the accounts of HM Exchequer at the Banks of England and Ireland. They cover both receipts and payments and are the link between the accounts with which Exchequer business was transacted and the nature of the receipt or payment as recorded in the relevant abstracts. While they provide a stepping stone between the daily registers of issues and receipts and the related abstracts, they are not essential to an understanding of each day's transactions and appear to have been discontinued, probably as an economy measure, shortly after the outbreak of war in 1914.