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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 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.