Series consists of 142 day books that were created by Philip Robin and Co. (later Charles Robin and Co., then Charles Robin-Collas and Co, then Robin, Jones and Whitman Ltd.) in their Cape Breton offices. The books feature listings of transactions between the company and its clients and, less frequently, other businesses. Transaction listings most commonly include the name of the individual who made a purchase, a list of the items that they purchased and their cost, and the individual's company account number. In some cases, the account number has been omitted.
Day books were frequently used by bookkeepers during this time period to record all company transactions. At the end of each day, the information that was collected in the day book would then be recorded in the appropriate ledgers.
Robin, Jones, and Whitman Ltd.