“Petty” Cash Book A, 1841 November 1-1844 January 15

Chronological records of financial transactions posted daily. Includes rough form of data later to be posted to the Journal and running total of cash on hand. Upon its introduction in 1841, a dual Cash Book system replaced Journals entirely; transactions were recorded daily in a “Petty” Cashbook, then formalized in a “Regular” Cashbook. In 1844, the Journal was re-instituted as the formal chronological record of transactions, and even created retroactively for the period during which it had been abandoned. The Petty Cashbook (henceforth simply “Cashbook”) was retained as a less-formal, daily record of transactions.