Administrative Information

Access Restrictions

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Use Restrictions

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Preferred Citation

Alexander K. Phillips and Company Daybooks and Ledgers, 1865-1892. Fredericksburg (Va.) Reels 94-95, Local government records collection, Fredericksburg (City) Court Records. The Library of Virginia, Richmond, Virginia.

Acquisition Information

This item came to the Library of Virginia under the accession number 42930.

Historical Information

Alexander K. Phillips and Company was a commission merchant business in Fredericksburg, Virginia, established in 1815 by Alexander K. Phillips. It was primarily involved in the buying and selling of grain and coal. R. W. Adams was a partner in the company.

Scope and Content

Alexander K. Phillips and Company Daybooks and Ledgers, 1865-1892, record the financial transactions of the business. They consist of five daybooks and two ledgers.

Daybooks, 1868-1892, record in chronological order the company's daily transactions involving customers and the company's controlling accounts. Information found in daybooks include date of transaction, name of customer or controlling account, form of transaction, merchandise involved in transaction, expenses charged to customers, amount debited, amount credited, and page number where transaction was entered into corresponding ledger.

Ledgers, 1865-1885, records the individual accounts of customers and the company's controlling accounts. Information found in account entries include date of transaction, form of transaction, amount debited, amount credited, and the page number where transaction was entered into corresponding daybook. Entries do not record the merchandise or services involved in transactions. Instead, they contain generic terms such as "Cash," "Merchandise," and "Sundries." Controlling accounts found in ledgers include cash account, drayage account, coal account, commissions accounts, and bills payable account. Both ledgers include an index that record in alphabetical order the names of customers and controlling accounts and the page numbers where accounts can be found.

Related Material

Additional Fredericksburg Business Records can be found on microfilm at the Library of Virginia. Consult "A Guide to Virginia County and City Records on Microfilm."

Index Terms

Corporate Names:

• Alexander K. Phillips and Company (Fredericksburg, Va.)

Subjects:

• Coal trade--Virginia- Fredericksburg.
• Commission merchants--Virginia--Fredericksburg.
• Grain trade--Virginia--Fredericksburg.

Geographical Names:

• Fredericksburg (Va.)--History--19th century.

Genre and Form Terms:

• Business records--Virginia--Fredericksburg.
• Daybooks--Virginia--Fredericksburg.
• Ledgers (account books)--Virginia--Fredericksburg.
• Local government records--Virginia--Fredericksburg.

Added Entry - Personal Name:

• Adams, R. W. Adams, (Robert W.)
• Phillips, Alexander K., (Alexander Keene), 1805-1892.

Adjunct Descriptive Data