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This collection consists of a manuscript schoolbook that belonged to Abraham P. Sherril in the mid-1810s and 4 daybooks that Sherril kept between 1837 and 1850. The schoolbook contains rules and example problems in subjects such as mathematics, business finance, and surveying, as well as examples of a daybook and double-entry ledger. The daybooks concern sales of foodstuffs, cloth, and other items in Pike, New York, from the 1830s-1850s.

This collection consists of a manuscript schoolbook and 4 daybooks. The Schoolbook (145 pages) contains 118 pages of notes and example problems concerning mathematics, business finance, and surveying, dated at East Hampton, New York, from March 1815-March 1818. Many of the geometrical and surveying problems are illustrated, and financial problems pertain to subjects such as European currencies and calculation of interest. The schoolbook also includes a copied poem. The final 27 pages provide examples of a daybook (January 1, 1819-January 31, 1819, 11 pages) and double-entry ledger (January 1, 1819-May 29, 1819, 16 pages). The same accounts are represented in each of these sections, and most pertain to sales of foodstuffs and fabrics. The 4 Daybooks (June 22, 1837-May 29, 1850, 765 pages) record Sherril's accounts with customers in Pike, New York. He sold foodstuffs such as butter, spices, and tea; household goods such as brooms and nails; clothing and fabrics such as calico; and other items, such as tobacco and soap.

This currently unidentified student's cypher book contains mathematical rules and examples largely in the service of commerce. Entries relate to the addition of money, addition of Troy weight, addition of dry measure, subtraction, a numeration table, a multiplication table, the Golden Rule (i.e. the rule of three), and similar concepts. Currency in this volume is almost exclusively British coinage, but at least one problem references conversion of British pounds into the (newly created) U.S. dollar. The covers of the volume are (apparently re-used) canvas, possibly sailcloth. The cypher book was owned by the Higgins family of Cape Cod, Massachusetts, and it contains names of Higgins family members, but the author is yet undetermined.