Series MS-3007 - Cash sub-ledgers

The series consists of cash sub-ledgers recording daily receipts and disbursements for Pemberton & Son in chronological order. The chronology of the series is largely unbroken from November 1, 1894 to October 31, 1933. A volume that presumably includes entries from January 1, 1900 to September 2, 1901 is missing. The accounting department changed from a two-column cash sub-ledger to a double-page cash sub-ledger in 1896. In addition, after volume 8 (May 19, 1911 to June 29, 1912), the accounting department changed to an odd and even cash sub-ledgers system, in which entries are broken into separate volumes by even calendar days and odd calendar days. The final volume in the series is post-bound and contains entries for odd days in the first half and entries for even days in the second half. The back cover and possibly the final page of the volume have been lost. Starting in 1908 and ending around 1920, entries for the Vancouver office of Pemberton & Son appear in the sub-ledgers. Starting in 1914 and ending around 1920, docket file numbers are occasionally included in the far left column of the debit pages. In instances where two docket file numbers are separated by a backslash, the first number appears to be a docket file number for the Victoria office, while the second number may be a corresponding file number for the Vancouver office. Starting around 1919 or 1920, other unidentified alpha-numeric abbreviations appear in the far left column. Entries appear to be related primarily to real estate sales, property management or rentals, mortgages, insurance and miscellaneous office expenses.