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These two volumes contain complementary financial records kept by Andrew Thompson, a merchant in Chester County, Pennsylvania, who traded foodstuffs and alcohol, particularly whiskey, in the early 1800s. One volume lists daily transactions and the other tracks running accounts with specific individuals. Each contains additional laid-in items such as receipts, financial records, and notes.

These two volumes contain complementary financial records kept by Andrew Thompson, a merchant in Chester County, Pennsylvania, who traded foodstuffs and alcohol in the early 1800s. The first volume holds chronological accounts of Thompson's daily transactions between April 2, 1816, and August 28, 1821. Each entry typically reflects an individual purchase, and corresponds with a running account kept in the accompanying volume. Thompson most frequently sold whiskey, which constituted the entirety of his sales on several occasions. Other entries reflect the costs of labor, including sawing work; at least one regards a "coloured man" who assisted in "diging for pipes in meadow" (February 25, 1817). Receipts and financial records laid into the volume often correspond with the dates of accounts; one loose item also contains a poem (June 10, 1820). Two pages in the back of the volume document Thompson's accounts with "Stiles," from whom he bought oats, rye, and whiskey in bulk.

The second volume contains similar accounts for the same types of goods, kept as running totals with specific individuals, as well as an index of Thompson's customers, who included several women. Entries in this volume correspond with those in the first, and some are accompanied by signed notes verifying that they had been settled. Receipts and other financial records are similarly laid into this volume, and they include an unofficial copy of a court summons, signed by Samuel Wilson of Chester County, Pennsylvania (February 28, 1818; p. 130). Every other page of this volume is numbered, and it contains in total approximately 532 total pages.

The Augustus F. Smith bills and receipts are comprised of financial records pertaining to Smith's household and everyday expenses. The invoices, bills, and receipts concern purchases of foods, alcohol, articles of clothing, services and labor, and other goods.

The Augustus F. Smith bills and receipts are comprised of 78 financial records pertaining to Smith's household expenses, concerning foodstuffs, goods, and services. Each series has manuscript and partially printed invoices and receipts from firms and individuals; postage stamps are affixed to a majority of the items. Most of the documents are dated at New York City, and a few refer to Smith's office at 31 Nassau Street.

The Household (Non-Culinary) Expenses series (22 items) contains itemized invoices and receipts for purchases of various goods and, less frequently, services and labor. Smith and his family purchased items such as clothing, fabrics, ribbon, patterns, gloves, jewelry, and cutlery. The receipts also reflect gas fixture repairs, carriage repairs, plumbing work, and painters' labor. A document from the Harlem Gas Light Company shows Smith's gas usage between August and October 1866. The sole item not addressed to Augustus F. Smith is a paid invoice between E. B. Adams and L. T. Downes for corn, oats, a broom, and other items, dated at Westport, [Connecticut] (April 2, 1859).

The Culinary Expenses series (22 items) contains 21 receipts to Augustus F. Smith and 1 to his wife. The Smith family purchased meats such as lamb, beef, chicken, liver, and duck; alcoholic beverages such as sherry, port wine, champagne, and whiskey; and other foodstuffs such as oysters, butter, apples, confections, chocolate, and ice.

Smith's Horse Care Expenses (15 items) includes feed, straw, bridles, a harness, and a saddle. Smith also paid to have his horses reshod. William McDonald's invoice of March 20, 1866, relates to the costs of driving a wagon to Harlem, "drawing" a boat from a river, and other travel.

The Other Expenses series (19 items) pertains to a variety of goods and services that Smith obtained in the 1860s. For example, Augustus F. Smith hired Dodworth's Band (January 20, 1866), paid Augustus Woodruff Brown for dental work (January 1, 1866, and January 1, 1867), supported his son's education at the Select Classical and Mathematical School (3 items, 1866), and paid for piano lessons (February 21, 1866). He also rented pews at the Church of the Intercession (June 20, 1866) and at the First Congregational Church (July 1, 1866). The receipt for a bill dated June 23, 1866, is addressed to both Augustus F. Smith and his law partner, Isaac Martin. Two items are addressed to other persons: a receipt for Benjamin Bernhard's premiums due to the National Fire Insurance Company (May 11, 1864), and a document from the County of New York Surrogate's Office about the estate of Edward Henriques (August 24, 1865).