The Finance series is divided into individual and departmental records in the following six subseries:

Subseries A. Edward Falkenberg, Assistant Controller, Controller, 1949-1981

Subseries A contains administrative files (1949-1981) including agribusiness files, budgets, and financial reports on international subsidiaries; and financial records (1955-1981) including financial statements and controller's reports for Texas Pacific Oil Company and subsidiaries.

Subseries B. Kenneth R. Todd Jr., Controller, 1951-1975

This subseries is divided into reports and correspondence files. Reports include Controllers' Monthly reports (1951-1955) and others (1951-1968). Correspondence is regarding and/or including various financial reports (1954-1975, bulk 1963-1975).

Subseries C. Finance Records, 1938-1990

The Finance subseries is divided into (1) Financial Analysis and (2) Financial Records. (1) Financial Analysis (1973-1982) records contain financial statements, and correspondence by various financial analysts. (2) Financial records (1938-1990) include accounts receivable; cattle investments; director's memos; financial statements for DC-SL and various subsidiary companies; and trial balances.

Subseries D. Budget Department, 1956-1984

The Budget Department subseries is divided into eight sections: (1) Gorton Arnold Correspondence; (2) International Records; (3) Production Accounting; (4) Sales Analysis; (5) General Wine and Spirits Company; (6) Departmental Records; (7) Administrative Budgets; and (8) "s" Review - Savings Program. (1) Gorton Arnold served as Budget Director untlLSpring 1965 when he was named Director of Accounting Operations. His correspondence pertains to financial reports and accounting matters (1956-1965). (2) The International Records section is further divided into three parts: a) Financial Statements for Fiscal Years 1965-1972; b) Financial Reports (1963-1974) which include audits and profit plans; and c) the files of John Griffin (1978-1984) which consist of financial reports including profit plans, standards cost reports and expenditure proposals. (3) The Production Accounting section (1963-1974) includes budgets, cost statements, cost standards, operating budgets, and operating books. In the (4) Sales Analysis Department materials (1959-1978), there are mainly reports regarding sales and sales promotions. (5) The General Wine and Spirits Company records (1959-1966) relate to budget and marketing meetings. (6) The Departmental Records section (1973-1979) contains reports on domestic companies and include Cost of Sales, "Summary of Shipments" and others regarding advertising and merchandising. (7) The administrative budgets span 1971-1978 and (8) the "s" Review - Savings Program records contain mainly departmental reports to comply with company-wide savings program for fiscal year 1979.

Subseries E. Credit Department, 1933-1966

This subseries contains financial statements, Dun & Bradstreet reports, credit reports and correspondence regarding state liquor control boards, distributors, wholesalers and retailers selling Seagram products.

Subseries F. Accounts Receivable and Accounts Payable, 1938-1958

These records, which include canceled checks, invoices, vouchers and some payroll records, were microfilmed by the company.