Accounting
name: label: Collection Creator
content: André Emmerich Gallery
setName: label: See more items in
content: André Emmerich Gallery Records and André Emmerich Papers
label: See more items in
content: André Emmerich Gallery Records and André Emmerich Papers / Series 13: Other Financial and Legal Records
unitdate: label: Date
content: 1956, 1959-1998
dataSource: label: Archival Repository
content: Archives of American Art
identifier: label: Identifier
content: AAA.andremmg, Subseries 13.4
objectType: label: Type
content: Archival materials
scopecontent: label: Scope and Contents note
content: The gallery maintained accounting ledgers and related records for the André Emmerich Gallery and the Galerie André Emmerich. These materials are arranged in the following alphabetical categories:

Accounts Receivable, circa 1968-1996

Artists' Accounts, circa 1989-1996

Due Artists, circa 1964-1992, 1996-1998

Expenses, 1987-1988, 1997-1998

"G" Catalog Raisonné, Commissions, Consignments, Galleries, and Half Shares, 1968-1996

General Journal, AEG, 1976-1995

General Ledgers, 1956, 1959-1994

Ledgers (Cash Disbursements, Cash Receipts, Sales), 1962-1996

Memo Accounts, 1990-1994

Net Profits and Expenses, AEG, 1988-1998

New York State and Local Sales Tax, 1990-1997

Taxes, 1995-1996

Zurich, 1972-1996

Each category is arranged in alphabetical order by payer or artist, in chronological order, or in reverse chronological order.

Some of the Zurich records are in German.

The gallery used a number of codes to label accounting records and provide cross-references between ledgers. The code "G" appears to have come into use early in the gallery's history and seems to refer to artwork whose commissions and proceeds were split with other galleries. Within the ledgers, the following cross-references are used:

CD - Cash Disbursement Ledgers

CR - Cash Receipts Ledgers

J or GJ - General Journal

S - Sales Ledgers