This is one of a series of pages giving brief descriptions and summary lists of documents in the India Office Accountant-General's Records, as one of the India Office Records classes.
The established system of recording financial transactions in journals, and posting them in double-entry to predetermined running accounts in ledgers, provided the East India Company with its main series of accounting records, which were continued in modified form by the India Office.
Summary list of records
L/AG/1/1/1-103 General Ledgers 1664-1955
The 'core' accounts of the Company, compiled from entries in General Cash Journals series L/AG/1/5 and General Commerce Journals series L/AG/1/6. Includes General Ledger Abstracts 1926-1955, and supplementary Cash Ledgers 1817-1824.
L/AG/1/2/1-2 Private Trade Ledgers 1821-1842
Control accounts, without detail, for Company servants' private trade, compiled from entries in Private Trade Journals series L/AG/1/7.
L/AG/1/3/1-3 Bond Ledgers 1750-1778
Control accounts, without detail, for bond issue and repayment, compiled from entries in Bond Journals series L/AG/1/8. Stock ledgers giving accounts of individuals' holdings are recorded in Stocks and Bonds of the United East India Company series L/AG/14/5.
L/AG/1/4/1-39 Remittance Ledgers 1834-1952
Accounts, relating to sums disbursed in either the United Kingdom or India and recoverable from individuals or institutions in the other country, compiled from entries in Remittance Journals series L/AG/1/12. Includes Remittance Ledger Abstracts 1930-1952.
L/AG/1/5/1-102 General Cash Journals 1664-1941
The daily record of money payments made and received by the Company or the India Office, for entry in General Ledgers series L/AG/1/1. Includes Abstracts of Cash Journals 1857-1860.
L/AG/1/6/1-29 General Commerce Journals 1671-1834
The daily record of the Company's internal paper transactions between Heads of Account, for entry in General Ledgers series L/AG/1/1. From 1814 the Company's 'Commercial' transactions were distinguished from those of its 'Territorial and Political' administration of India in Appendices to the General Commerce Journals series L/AG/1/13. After 1834 all business was recorded in General Cash Journals series L/AG/1/5, Commercial transactions until they ceased in 1846 and Territorial and Political transactions until the creation in 1854 of separate Territorial Journals series L/AG/1/9.
L/AG/1/7/1-2 Private Trade Journals 1821-1842
The daily record of transactions for entry in Private Trade Ledgers series L/AG/1/2.
L/AG/1/8/1-2 Bond Journals 1750-1780
The daily record of transactions for entry in Bond Ledgers series L/AG/1/3.
L/AG/1/9/1-4 Territorial Journals 1854-1860
The daily record of the Company's internal paper transactions between Heads of Account in the 'Territorial and Political' administration of India, for entry in General Ledgers series L/AG/1/1. These journals continue the record of transactions begun in General Commerce Journals series L/AG/1/6 and carried on after 1834 in General Cash Journals series L/AG/1/5.
L/AG/1/10/1-2 Stock Journals 1657-1688
Records of subscription to the New General Stock of 1657.
L/AG/1/11/1-2 Interest Journals 1676-1684
Interest on short-term loans of bonds or money to the Company.
L/AG/1/12/1-71 Remittance Journals 1834-1952
The daily record of transactions relating to sums disbursed in either the United Kingdom or India and recoverable from individuals or institutions in the other country, for entry in Remittance Ledgers series L/AG/1/4
L/AG/1/13/1-4 Appendices to the General Commerce Journals 1814-1834
Begun after the 1813 Charter Act to allocate entries in the General Commerce Journals series L/AG/1/6 to the Company's Commercial account or to the Territorial and Political account for Indian administration.
L/AG/1/14/1-22 Appendices to the General Cash Journals 1828-1861
Registers of miscellaneous payments under regular subheads, for recording monthly as block totals in General Cash Journals series L/AG/1/5. Continued after 1861 as Numbered Registers of Payments, of which a few later examples are preserved in series L/AG/6.
There are no separate indexes to these series.
How to consult documents in these series
Researchers may consult documents in the India Office Records by using the services and facilities of the Asian & African Studies Reading Room. A full list of documents in series L/AG/1/1-14 is shelved in the Reading Room. Requests to see documents should bear reference numbers from that list.
Asian and African Studies enquiries
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