This ledger contains the financial records of a business that appears to be based in Warrnambool with connections to Koroit, Heywood and Dartmoor. The dates of the records are from 1941 to 1947. Unfortunately the name of the business is unknown but there are several references to the names, R.J. Allwood and G. Newnham.This ledger is of minor interest but if the business owner is confirmed in the future it will have some research value.This is a ledger with a black hard cover of composite material and metal binding. There is a metal mechanism in the back cover for inserting the pages. The pages have printed blue lines and blue print and handwritten entries in blue ink.warrnambool businesses 1940s, business ledger warrnambool, heywood business ledger, koroit, r j allwood, g newnham warrnambool