Cash books ('G'), 1928-58

Cash books detailing the transactions on a particular bank account. Debits ("To...") are on the left hand side of each folio (double page) and credits ("By...") are on the right hand side.

There is some variation between these cash books for different dates (in particular during the Second World War) but there are . The debit side of the books typically contain columns for a total, sales, branches, sundries (and possibly a sundries code), while the credit side typically contains columns for a total, branch salaries, the bought ledger, and sundries.

Each transaction is classified so that it can be placed under a particular account in the ledgers (after the Second World War each of these ledger accounts has a code such as S49/37). Debits typically are classified either as Sales, Branches, or Sundries. Credits typically are classified as Branch Salaries, Bought Ledger or Sundries.

The transactions in these cash books relate to a wide variety of matters concerning the company including salaries, branch accounts with various companies (eg suppliers), payments to companies providing services such as insurance, transfers between accounts, canteens, and payments relating to the Sainsbury Staff Association, Good Fellowship Fund and pension fund. During the Second World War and for a short while after the war there are some wartime related payments for example concerning wartime depots, sales of salvage, refugees, boarding, Fire Guards, and the Home Guard.

Debits include items such as:
"Sales"
"Branch a/cs" (sometimes followed by name of a company/organisation)
"Contra"
"Loan a/c"
"Canteens"
"Wages Float"
"Wages Refund"
"Barclays Bank SSPF" (or various other bank accounts)

Credits include items such as:
"Managers Salaries" (sometimes listed individually with surname of manager)
"Creditors Cash"
"Petty Cash"
"Ministry of Pensions & Nat. Ins. Stamps"
"Postmaster General Stamps"
"Good Fellowship Fund"
"Westminster Bank No 2. a/c" (or various other bank accounts)
"National Boiler & Gen Ins Co Ld premium", "L. Tubbs & Co" [solicitors] (and various other companies to which payments were made)
"L. Beaumont" (and various other named individuals to which payments were made)

These cash books are sometimes cross-referenced in other account books as 'G.C.B.'.