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Cash book containing details of transactions in one of Sainsbury's head office bank accounts, mainly salaries and bonuses for staff and payments to members of the Sainsbury family. On each folio (double page) the debits ("To...") are listed on the left hand page and the credits ("By...") are listed on the right hand page.

Examples of debit transactions include:
Money transferred from current account (LC & Midland Bank account)
Loan repayments from J.J. Sainsbury

Examples of credit transactions include:
Salary and bonus payments to staff, mainly managers (with surname and initials or branch name/department; includes war bonuses)
Money transferred into LC & Midland bank account
Payments to members of the Sainsbury family (includes loans and accounts with the company)
Expenses payments
Interest on loans
Payments to H Lanham (company secretary) and Clark, Ballams, Lanham & Co.
Excess Profits Duty payments