The accounting archives

While some accounting records form part of the Nineteenth Century Correspondence Archive [see AC and ACOS series], the vast majority of accounts are contained in account books and these are described in this section. The accounts comprise two basic groups, those of clients and those relating to the administration of the firm's business. A lengthy essay explaining the nature of Barings' accounting system, prepared in 1977 by Christopher Hughes, formerly head of the Credit Dept, is at DEP22 xxii.

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