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Large Business Account Book, 1 January 1932 to 31 December 1936

AssociatedAssociated with Davidson & Kay (Aberdeen, Scotland, founded c.1834)

Date1932-1936

Object NameBook

Mediumcanvas, card, paper and ink

ClassificationsMedicine and Healthcare

Dimensions39 x 27.5 x 5cm

AcquisitionThe George Shepherd Pharmaceutical Collection.

LocationView by Appointment - Aberdeen Treasure Hub

Object numberABDMS089018

Keywords

Pharmaceutic

About MeOne of nine large account books that records the total receipts by category and total payments by category for each year. The pages are laid out like ledgers. The left-hand page column headings are as follows: Total Receipts, Cash Sales, Credit Sales, Bank, Wellington Place and Miscellaneous. Most receipt items are listed as cash sales, credit sales and bank. The right-hand page column headings are as follows: Total Payments, Trade Charges, Cash Purchases, Credit Purchases, Bank and Miscellaneous. Paid items include wages, payments to suppliers, bank, postage, car costs, etc. Notably this book also records the costs of National Health Stamps and Unemployment (see p.357). Cream canvas-covered hardback book with paper pages and thread binding.

This object is part of an extensive archive of Davidson & Kay financial records held in the collection. The firm of Davidson & Kay was legally established in 1862, although chemists’ businesses operated at the same premises from the late 18th century. At its height the firm had two branches: one in the city centre at 205 Union Street (subsequently 219 Union Street) and one in the West End at 8 Wellington Place (subsequently 3 Alford Place). In addition to local clientele, a number of royal customers and country estates held accounts with the firm; indeed, a royal warrant was granted by Queen Victoria in 1884. The company traded for most of the 20th century, ceasing business in the late 1970s.

Access to these records is subject to the Data Protection Act (1998).