Financial and accounting records

This subgroup contains all the surviving financial records generated by Owen Owens and Son. Central is the ledger series, detailing in summary form all the company's financial dealings. There are also various books of prime entry containing entries made on a day-to-day basis; the company do not appear to have kept journals, instead posting transactions direct from books of prime entry to the ledgers. Also included here are preliminary records of account, such as invoices and bills, and other records with a financial connection, such as bank pass books and cheque book stubs. Survival is far incomplete, although the ledgers document financial transactions dating back to 1805. Although the remaining financial series of records are often fragmentary, they provide more detailed information on cash transactions, the company's bank accounts, the purchase of goods and services, and remittances received.

Although accounts of sales volumes are included in OWN1/6, additional information on the sales of consignments overseas and remittances received may be found in OWN3/2. The incoming correspondence contains many original sales and current accounts included as enclosures with letters, which were not removed to a separate sequence by the company.