Kiewa Valley Historical Society
Book - Ledger Commercial, "Ledger No. 4", Circa 1895
Historically this ledger not only details the legible hand writing of this era but also the day to day commercial activity in this region(first entry in 1895).The neatness and the diligence of those who were required to pen the information was a requirement by all who were in commercial trade. Emphasis on neatness was ingrained in students at a young age. This era was well before general typewriters and computers. Generally all students of commerce required an accuracy in writing and arithmetic. Neatness and order were a selection requirement. This ledger belonged to a general store, which was a forerunner to supermarkets and specialty stores. The shop provided everything from food, postage stamps, nails, tobacco, boots and Epsom salts. The general store provided nearly every product required to exist in a remote rural area of Australia in the 1800's.This item clearly identifies the Kiewa Valley as having a substantial financial hub to accommodate the various commercial enterprises within a rural environment Circa 1880's. Although Kiewa Valley had mining, agriculture, cattle and sheep it was also composed of a mixed society, encompassing all levels of society at that period. It identifies some the commercial activities(newsagency/general store) undertaken by specific families farming in the Kiewa Valley and relates their history in the pioneer period of the late 1800's. Some of those pioneers still have descendants living on the same home sites provided by the 1847 Land Act.This ledger has a very thick cover of strong compressed cardboard. Originally it had a cloth covering both front and back(Glued on) but due to wear and tear it is only attached to the back cover) and is a faded blue colour. The corners of the opening side of the cover are reinforced by suede cloth,in a triangular shape, and enclose both the front and inside portions of the the ledger. The spine is reinforced by a suede section to provide increased strength and protection. The inside cover (both front and back) has an orange bubbles with red and blue sinuous lines forming shapes in a haphazardous pattern. The grammage of the lined sheets (blue) is approximately 120g/m. Originally the first seven of twelve pages were indented and alphabetically marked with black letters (one letter per page) however this ledger had been modified to cover only the initials of customers and the pages of unused letters were glued to the previous page. The remaining pages are numbered in black print at the top outside edge of each page. There are 890 page numbers. Each page has thirty seven blue horizontal lines and one double red line ( top). Each page has thirteen vertical lines starting from the top horizontal double red lines and ending at the bottom of the page. These lines segregate the page into blocks for the date, the transaction and financial input. There are three double vertical red lines which designate the amount of money of each transaction (in pounds, shillings,and pence).On the suede spine in gold lettering and on a red (port coloured) background "LEDGER"grocery shop, haberdashery, general store