There have been six accruals. The first three accruals are arranged into the following series : A President -- C Editorial Department -- D Executive Vice-President -- F Controller, G General ledgers -- H Sales records -- I Inventory -- J Marketing -- K Accounts Payable -- L Accounts Receivable (no records surviving) -- M Copy invoices and purchase orders (no records surviving) -- N Copy customer sales statements -- P Returns reports -- Q Computer source documents (no records surviving) -- R Computerized sales reports (no records surviving) -- S General Manager -- T Contracts, royalties, and permissions -- U Subsidiaries and Agencies -- V Canadian Centennial Library. Most of the records in series G, H, K, L, M, N and P of the first accrual were destroyed with the permission of the company. Series X manuscript inventory (editorial bundles); ca 1965 to 1984, measuring 161 m. (first three accruals). Researchers interested in Series A should also consult the Jack McClelland fonds. The first accrual of company records covers the period from 1948 to 1974. Series C-V measure 69 m. There are also four addenda to these series in the first accrual. Series A of the first through the third accruals have been arranged separately, measuring 39.8 m (Boxes 1-121). Practically all of the company records prior to 1950 were destroyed by John McClelland. Before this was done, however, George L. Parker examined the records of the company for his doctoral dissertation and made notes. These notes are available to researchers (see below, fourth accrual). In addition, researchers are directed to the Jack McClelland fonds, second accrual which contains some early materials beginning in 1904. The second and third accruals (1983 and 1985) of company records have been combined, with the exception of Series A. They cover the period 1975-1985 and measure 123.5 m. The fourth accrual (21-1990) consists of the Parker notes and measures 12.5 cm. The fifth accrual (2-1994) consists of papers and plates for printing and engraving and measures 85 cm. The sixth accrual (02-2006, Series Z, Douglas Gibson). It measures 9.7 m and consists of 4 sub-series; author, personal, correspondence and photographs.
