Sales and purchases day book (for farms business)

The volume appears to be a sales and purchase ledger pertaining to Frank Sainsbury's farm at Blunt's Hall, Little Wratting, Haverhill. It records the accounts of debtors to the business (sales) and accounts of suppliers who have supplied goods on credit (purchases).

Information given includes: name of the customer or supplier; date; name of product or service; quantity; cost and total in left hand column; and date; method of payment and amount received in right hand column.

The volume includes the farm's sales record for the pork account (including J. Sainsbury's account); poultry account; farm accounts for the purchase of livestock and farm sundry accounts for the sale of livestock and other farm products and egg sales .

Typical debit transactions (left hand side) include:
To Trimmings
To Plucks & Fats
To 7 Pigs ex Gowlett
To 2 Boars ex Leys
To S.Breads
To Hair & Cge
To Sundries
To 5 sacks Corn Grd.
To 2st Bly Meal

Typical credit transactions (right hand side) include:
By Cheque
By Balance
By Cash
By Bags retd
By Cge on rets

Most of the accounts are for one particular customer or supplier. These include various companies and individuals, J. Sainsbury Ltd (appears to be the main customer), Ministry of Food, and Milk Marketing Board, Some accounts are grouped by account type, these include: manure sundries, P.D. slaughterhouse sales, pork slaughterhouse cash sales, pork sundries, cottage and allotment rents, egg sales account, egg department, faggots & wood, fruit account, milk cash sales, rabbits sold for cash, farm sundry accounts, poultry sundries, mill sundries.