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This account book (roughly 360 pages) contains financial records for the mercantile firm Benjamin Helm & Company, which operated in Elizabethtown, Kentucky, between 1823 and 1824. Included are 179 pages of accounts with individuals (1823-1824), 6 pages of double-entry bookkeeping accounts (June 1823-December 1824, pp. 180-185), approximately 150 pages of daybook records (July 13, 1824-[December] 8, 1824), and a 25-page list of the inventory of the company upon its dissolution on December 8, 1824. Though the firm dealt primarily in cloth, other textiles, and related goods, it also sold dry goods, alcohol, coffee, tea, and other miscellaneous items.

This account book (roughly 360 pages) contains financial records for the mercantile firm Benjamin Helm & Company, which operated in Elizabethtown, Kentucky, between 1823 and 1824. Included are 179 pages of accounts with individuals (1823-1824), 6 pages of double-entry bookkeeping accounts (June 1823-December 1824, pp. 180-185), approximately 150 pages of daybook records (July 13, 1824-[December] 8, 1824), and a 25-page list of the inventory of the company upon its dissolution on December 8, 1824. Though the firm dealt primarily in cloth, other textiles, and related goods, it also sold dry goods, alcohol, coffee, tea, and other miscellaneous items.

The 179 pages of accounts record transactions between Benjamin Helm & Company and individuals between June 1823 and December 1824. Along with silk, calico, and other fabrics, the firm sold sugar, alcohol, and manufactured goods, such as handkerchiefs, buttons, and paper. Though most customers were men, the company also did business with several women. Accounts for future Kentucky governor John LaRue Helm and his mother Rebecca are included, as well as accounts with other prominent local individuals and with family members, such as John B. Helm. Individuals are recorded in an index preceding the accounts. The following 6 pages are comprised of double-bookkeeping entries for similar transactions with several individuals and firms; each account was later settled.

Approximately 150 pages consist of a daybook covering the company's sales between July 13, 1824, and [December 8], 1824. The entries are arranged chronologically, and most do not overlap with the individual accounts recorded earlier, which primarily end around May 1824. The final 25 pages contain a detailed inventory of Benjamin Helm & Company's goods, taken upon the partnership's dissolution on December 8, 1824. Each line provides a type of item, per-unit price, number of units on hand, and the total value. The items are largely arranged according to type, and include blankets, fabrics, books, and consumable goods.

This daybook consists of financial accounts for a general goods store, possibly in Rochester, New York, containing daily purchases by patrons and a section to detail cash transactions in 1872 and 1875. Goods represented in the volume include foodstuffs, alcohol and tobacco, clothing and accessories, postage, medicine, household items, and other goods (such as firecrackers sold on July 3 and 4, 1872).

The volume shifts from 1872 to 1875 on page 50, providing a location of Rochester and switching to sales of furniture. Pages contain names of patrons as well as their residences, which include Buffalo, Chicago, Boston, and Dunkirk. Several entries then seem to document purchases and sales of goods in Detroit in the summer of 1875: primarily flour and wheat, as well as "stationary and books for use of store."

In the 20th century, a child or children added content to the book, including a 1956 membership list of the "Roving Rabbits Club," an apparently girls-only club with a mascot of Peter Rabbit. Also, on page 81 in pink ink, is an illustration of rabbits with a small map indicating the location of "us" and the "Boy's Clubhouse."

These two daybooks contain the accounts of a general store in Craftsbury, Vermont, operated by Simpson & Smith and by James W. Simpson, 1847-1849 and 1851-1856. Entries include the name of the purchaser, good(s) and quantities purchased, and costs. The goods included foodstuffs, clothing, cloth, sewing supplies, medicines, books, writing materials, household items, and more.

These two daybooks contain the accounts of a general store in Craftsbury, Vermont, operated by Simpson & Smith and by James W. Simpson. Volume one, kept by Simpson & Smith, dates from December 13, 1847, to March 30, 1849 (428 numbered pages). Volume two, kept by James W. Simpson, dates from September 29, 1851, to January 24, 1856 (587 numbered pages). The daybook entries include the names of the purchasers, types and quantities of purchased goods, and costs. In a few cases, the store loaned out small amounts of money.

• Foodstuffs: tea, tobacco, oats, rice, raisins, turkey, fish, eggs, sugar, salt, cloves, licorice, butter, pepper, ginger, beef, molasses, chickens, nutmeg, cinnamon, brandy, wine, rhubarb, and more.
• Clothing, Cloth, and Sewing Supplies: buttons, calico, thread, needles, buffalo robes, buffalo coats, suspenders, lace, edging, blankets, paper pins, ribbon, boots, shawls, mittens, beads, cotton, flannel, shear, silk, gloves, canvas, card hooks, pants, tailoring, agate buttons, and more.
• Books and Writing Supplies: pencils, chalk, pens, quires of paper, "lender" readers, W. H. Wells' grammar, arithmetics, a music book, an almanac, dictionaries, spelling books, small geographies, Smith's Quarto Geographies, "child's novels", blank books, and others.
• Medicines: "Saluatus" or "Salvatus", sulphur, camphor, cherry pectoral (volume 2, page 529), "Moffets Pills", "Bottle Pain Killer" (volume 2, page 98), magnesia, etc.
• Farming and Household Goods: blacking, brooms, lumber, combs, wash tubs, square glass, tallow, screws, door handles, nails, springs, kitchen wares, matches, soap, linseed oil, hairbrushes, chisels, and more.