Administrative Information

Access Restrictions

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Preferred Citation

Unidentified General Store Daybook and Ledger, 1868-1875. Local Government Records Collection, Giles County Court Records. The Library of Virginia, Richmond, Virginia.

Acquisition Information

These materials came to the Library of Virginia in shipments of court papers from Giles County.

Historical Information

This unidentified general store conducted business in the towns of Pearisburg and Giles Court House in Giles County, Virginia, during the mid-nineteenth century.

Scope and Content Information

Unidentified General Store Daybook and Ledger, 1868-1875, consists of a daybook and a ledger.

The daybook, 1868-1875, records customer transactions in chronological order on an almost daily basis from December 1868 to December 1869 and then more sporadically from January 1870 to August 1875. Information found in each entry includes name of customer or store controlling account, name and quantity of goods purchased, form of payment, and amount owed. Items sold include shears, pitchers, dry goods, clothing, knives, food, and nails. Each entry includes the page number of the customer's individual account found in corresponding ledger.

The ledger, 1868-1875, records the accounts of individual customers and the general store's controlling accounts. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, amount owed, form of payment, and amount paid. Ledger does not list items purchased, rather it uses the general term "merchandise." Each entry includes the page number found in corresponding daybook where the customer's specific transactions can be found. Payments made by cash, credit, and barter. The general store's controlling accounts include bills receivable, cash account, expense account, and bills negotiable.