Rent receivable ledger, 1933-45

Ledger containing accounts for each property which was rented out by Sainsbury's to others. For each property the volume also contains details of the name of the tenant it was rented to, the amount of rent payable together with when and how much was paid, the terms of the lease (where applicable), and the income tax schedule A assessment. The premises are in alphabetical order by place name.

The ledger is in a double entry bookkeeping format: debits (money coming into the account) on the left hand side are balanced by credits (money going out of the account) on the right hand side.

Tenants include other companies (including other retailers), branch managers (includes flats for branch managers), government departments, individuals, and firewatchers (during the Second World War). Wayleaves for local authorities and other companies are also included. A large number of the properties are premises adjacent, close to, or above Sainsbury's branches.

Debits usually listed are:
To Rent
To Bal[ance] C[arried] F[or]w[ar]d
To Insurance

Credits usually listed are:
By Cash
By Sch A [Schedule A Income Tax]
By War Damg
By WDC [War Damage Commission]

Cross-references are included to other account books:
number only
J: Journal?