East India Company and India Office General Ledgers

Ledger A, the ledger of the Third Joint Stock of the Company, covering 1631 to 1642, was lost some time in the 19th century. An index to the ledger can be found in the Home Miscellaneous series at IOR/H/1, pp. 1-43. Ledger A of the New Company, probably covering the period September 1703 to May 1705, and which would have preceded Ledger B IOR/L/AG/1/1/12 has not survived. The corresponding journal for this ledger however can be found at IOR/L/AG/1/5/9. From April 1870 to March 1924 the ledgers were divided into two parts, the second containing the capital and guaranteed accounts of the Indian guaranteed railway companies (though expenditure on stores and general administration of these railways and all accounts of non-guaranteed railway companies appear in the first part). This division is also replicated in the Cash Journals IOR/L/AG/1/5/57-98 for the same period and subsequently in the Memoranda for Journal Entries and Abstracts of Transfers IOR/L/AG/22/13/1-20 for 1924 to 1956.

Available for research unless otherwise stated