| Description | This volume, the earliest surviving accounting record, contains customer accounts and also accounts of specialised operations, for example “Fitting of nozzles”. References to the corresponding Journal begin circa October 1777, but that Journal is now missing. The Ledger is indexed.
The Ledger is marked “No. 4 Engine Ledger” on the cover and “No. 4 B & W Manufactory Ledger 1777-1778” on the spine. The number appears to have been applied as part of a general numbering of all the engine business’s early books, rather than indicating that it was the fourth ledger. |