| Description | These records consist of two composite volumes, including accounting information sometimes found separately in day books, ledgers and journals; a day book, a journal for his ship The Fortune, a cash book and an invoice book. The accounts chart John Watt jr.’s sailings from Glasgow to Bristol to deliver and collect goods, many ordered by other Glasgow merchants or individuals.
The first composite account book, 1759-1761, begins with the Day book, which covers entries for Greenock, 1 September 1759 - 6 May 1761, and entries for Bristol, 27 May 1761-22 June 1761. The Journal begins on folio 13, and covers entries for Greenock 1 September 1759 - 23 June 1761.
There is a both a personal and impersonal index following the Journal entries. There are two ledger sections: Ledger 1 begins with a cash account and includes a profit and loss account, with entries for September 1759-December 1760. Ledger 2 includes a cash and profit and loss account and begins in January 1761- 30 June 1761.There are six loose papers with balances and calculations at the end of the volume.
The 1761-1762 Ledger entries date from 8 July 1761 and are for clients in Glasgow and Bristol.The volume includes a personal and impersonal index. Cash account and a profit and loss account are also given. Only 30 pages, about a third of the volume have been used. There are two loose sheets of debts and balance at the end of the volume. Entries show payments for sundries for the voyage to Virginia in the George under 22 Mar. 1762.
The second composite book includes a journal and waste book. The entries cover 23 June 1761 - 14 April 1762. The Waste Book section is found at the front of the volume and occupies 13 folios, covering the dates 23 June 1761 to17 April 1762. It is headed ‘ Greenock’ on folios 1-2, then ‘Waste Book’ and includes money paid out and received for freight for the Fortune. An entry for 1 March 1762, records that the Fortune was sold for £324, of which John Watt was due a quarter. The Journal section begins mid-way through the volume, with entries for 8 July 1761 up to 14 April 1762. It includes personal and impersonal entries, cash and profit and loss. There are two loose papers of calculations at the end of the volume.
There is a separate Day Book for the sloop Fortune, for 1760-1762. Entries include sundries for a fishing voyage, sundries for a voyage to Cork, wages paid; expenses of John Watt on the voyage to Cork and Bristol, January to May 1761; expenses on the voyage to Bristol, May- July 1761; expenses on the voyage to Bristol, August- November 1761; expenses on the voyage to Bristol, December- February 1762. At the back of this book are four entries of a ‘Wast book’ for the boat Venus, by John Watt, July-August 1759.
The cash book also includes one or two entries for the Venus in 1758. The entries cover the dates 17 May 1758 - 31 December 1761.
The invoice book has only twelve folios used. The volume records invoices at Bristol, for 20 March 1761- 16 January 1762 with lists of goods and costs for clients in Scotland, including James Watt of Greenock and James Watt. There is one loose paper of calculations at the end of the volume. |