Subseries 2: Daybooks/Journals, 1794-1968

Chronological records of financial transactions posted weekly or biweekly. Each entry indicates account, associated policy number where applicable, date and amount of transaction, and reference to corresponding entry in Ledger. The first three volumes in this subseries represent a dual daybook system in which records of transactions were recorded as they occurred in one set of books (the first and third of this subseries) and were then transcribed into a more formal volume (the second) with entries grouped by account type and posted at the mid-point and end of each month. The adoption in 1804 of Memo Books for recording daily activities facilitated the maintenance of a single daybook (see Series III, Administrative Records, Subseries 6). Also included in this subseries are three boxes of journal sheets, which appear to be rough drafts of journal entries.