Each volume is arranged in order by account. The first 2 volumes (1919-1921) list accounts alphabetically by title, while the remaining volumes list accounts numerically. In the latter volumes, each account (e.g., accounts payable, advertising expenses, contingent fund, liability accounts, interest, taxes, etc.) has its own number, which is found in the upper right corner of each page. Generally, the Corporation created one volume per year. There are no volumes for 1943 or 1944.
There is a column on each page marked “Folio.” The entries in this column refer to the journal volume in which the transaction is recorded. Most of the journals referred to have been lost; the main corporate journals, however, still exist (see Series 2C). Entries for these journals are identified in the “Folio” column by the letter “J” followed by a page number.
As an example, let us trace an entry from a ledger to a journal. In the ledger for 1939, on account-number page 422-20, there is an entry dated “1/28/39.” This entry has the notation “J15” in the “Folio” column. Turning to the section dated “January 28, 1939” in the journal for 1939, we find the entry in question on page 15.
