Journals

The series contains journal entries of the general ledger of LCNC. Included are monthly accounts of miscellaneous disbursements and disbursements for mining operations. The accounts are recorded at Lansford, the location of the general office. Accounts are posted at the end of the month. Each entry includes the name and often the number of the account. Several of the volumes are either labeled as miscellaneous journals or mining operation journals. Double column accounting is used for all entries and, often an explanation of the spending is included with each entry in the miscellaneous journal. The miscellaneous journals include entries for accounts such as sundries; Lansford supply store; hay, feed, and stable; pay rolls; coal mining; coal preparing; breakers; vouchers; mining expenses; Philadelphia Office; improvements; and coal sales. Starting in July 1907, the entries are numbered consecutively for each month. In volumes 1 through 4, each entry also has what appears to be a voucher number. Volume 1 of these journals is labeled Lehigh & Wilkes-Barre Coal Company. The mining journals include entries for accounts such as sundries, a beneficial fund, colliery insurance premiums, supplies on hand, legal expenses, transportation, coal mining and preparation, pay rolls, office expenses, operation jobs, transfers, vouchers, and cost of coal production. The entries are generally numbered consecutively for each month. In the first several volumes of the mining journals, there are cumulative column totals at the bottom of most pages adding up to monthly totals, and a monthly net amount and cost per ton of coal. These journals are arranged chronologically by year.