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.

Clients' Accounts

For the most part, these are organised by geographical location of the client - mainly English, American, French or Spanish - and include all types of accounts. Where the relationship was especially active, for example with a correspondent house, then the account may have been kept in one or more dedicated ledgers. However, it must be stressed that the General Ledgers also contain client accounts. The main series are as follows:

  • English, from 1777 [400+ vols]
  • American, from 1800 [300+ vols]
  • French, from 1814 [200+ vols]
  • Far East, from 1868 [13 vols]
  • Spanish, from 1831 [100+ vols]
  • Credit Accounts, from 1906 [20+ vols]
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