This ledger is composed by two parts with different content. (1) Nominal ledger organized by specific accounts from January 1941 to May 1943 (pages 3-243), including registry of crops. (2) Daybook of Ibicaba farm from December 1944 to January 1947 (pages 245-392).
The records in this "Carteira Comercial" booklet for 1958 follow the structure of a General journal accounting with the bills listed sequentially by month and day. The entries and checks for other accounting books demonstrate that this ledger was used as a daybook.
Extra current account with transactional data from members of family Levy among those of the administration of the Ibicaba farm (equivalent to an accounting ledger of customers and commercial partners). Various categories of commercial partners, service providers, creditors, and debtors. Under headings corresponding to a private individual or a legal entity, there is a list of credit/debt transactions. It is possible that Colonel José Levy himself or other members of family Levy wrote these registries. Period: from January 1905 to December 1908.
The records in this "Carteira Comercial" booklet for 1947 follow the structure of a General journal accounting with the bills listed sequentially by month and day. The entries and checks for other accounting books demonstrate that this ledger was used as a daybook.
Extra current account with transactional data from members of family Levy among those of the administration of the Ibicaba farm (equivalent to an accounting ledger of customers and commercial partners). Various categories of commercial partners, service providers, creditors, and debtors. Under headings corresponding to a private individual or a legal entity, there is a list of credit/debt transactions. It is possible that Colonel José Levy himself or other members of family Levy wrote these registries. Period: from April 1908 to December 1911.
Ledger referring to Goyapá farm, located at the time in the county of Rio Claro. According to information attached to the inner cover and written in the coversheet, Colonel José Levy bought that farm in 1919 and sold it to Mr. José de Souza Pinto in 1926. This ledger is composed by two interconnected parts. (1) Summarized inventory of the agricultural capital, real estate, livestock, and goods of Goyapá farm and its farmhouse (pages 1-6). (2) General journal (accounting) of Goyapá farm between 1919 and 1926 (pages 7-30). The remaining pages are blank.
As anotações nesta "Carteira Comercial" de 1948 seguem a estrutura de um Diário, com as contas elicitadas sequencialmente por mês e dia. Os lançamentos e vistos para os livros contábeis demonstram que o livro foi utilizado como borrador.
As anotações nesta "Carteira Comercial" de 1943 seguem a estrutura de um Diário, com as contas elicitadas sequencialmente por mês e dia. Os registros vão de janeiro a setembro de 1943 e de março a junho de 1944, com os dias corrigidos manualmente pela administração da fazenda. Os lançamentos e vistos para os livros contábeis demonstram que o livro foi utilizado como borrador.
Current account of farm's administration and of family Levy's firm (equivalent to a ledger of farm's customers and commercial partners). Various categories of commercial partners, service providers, creditors, and debtors. Under headings corresponding to a private individual or a legal entity, there is a list of credit/debt transactions. Period: from December 1932 to June 1939.
The records in this "Daily Registry" booklet for 1962 follow the structure of a General journal accounting with the bills listed sequentially by month and day. The entries and checks for other accounting books demonstrate that this ledger was used as a daybook.