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First entries record the collection of subscriptions and donations for the proposed Retreat; these entries become more numerous from late 1793 onwards. Many items are detailed in the Journal, but household expenses are only totalled here, being detailed in the House Expenses Book, see Ret 3/4/1, and analysed in the Household Cash Book, see RET 3/4/2, and also totalled in the General Cash Book, see RET 3/2/6 The Journal records transactions chronologically as they occurred, as well as, at the end of the financial year, 31 March, other end of year calculations which were then posted to the General Ledger, see RET 3/2/1, also enabling the yearly financial statement and balance sheet to be drawn up, see printed version in Retreat Annual Reports, RET 1/2/1 It is important to note the relationship of the Journal to the General Cash Book, see RET 3/2/6. All entries in the General Cash Book also appear in the Journal, but in the Journal they are re-written under their respective ledger accounts. The Journal then gives the folio pages of these accounts in the General Ledger - where the debit and credit sides of each entry appear. The Journal is thus a book in which the receipts and payments recorded in the General Cash Book as well as all the other financial transactions of the Retreat are 'organised' before being entered (or 'posted') into the General Ledger Volume has lost its spine

Journal

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