ARDTORNISH PAPERS: SUMMARIES AND EXTRACTS

ACHRANICH AND ARDTORNISH ACCOUNTS: SUMMARIES Notes to Achranich and Ardtornish accounts 1853-1874 (overleaf) General . Analysed from the ‘balance sheets’ (actually trading accounts) in Corson's ledgers (AP), made up annually to 31 December. All figures are to the nearest pound. Accounts are for Achranich alone from 1853 to 1859; in 1860 the account was for Achranich alone up to Whitsun, with the addition of Ardtornish after that date; and from 1861 to 1874 for the combined estate of Achranich–Ardtornish. Receipts: sheep and cattle . The figure covers beasts only; dairy products and meat are included under ‘sundries’. Payments: wages . Shepherds', manager's and farmservants' wages only; daylabourers' wages are included under ‘works’. Payments: works . Repairs and improvements of all kinds, including new construction; workmen's wages included. Trading surplus , deficit and balance. These figures are a summary of those under Receipts and Payments; the balance also represents the annual cash turnover of the estate. Valued rent . From the Valuation Rolls; it represents an interest charge of about 3 per cent on the value of the property. Adjusted surplus, deficit and balance . These are the trading figures with the incorporation of the Valued rent.