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James Chaney used this account book to record financial transactions with patrons of his general store in Salem, Massachusetts, from 1820 to 1823, with one account dating into 1826. The account book records credits, debts, and the items sold or exchanged with patrons. Chaney sold foodstuffs, household goods, and alcoholic beverages, and several accounts include lines of credit for exchanges in goods and services beyond cash payments, indicating a form of bartering may have been occurring. At least five women held accounts with Chaney.

James Chaney used this account book to record financial transactions with patrons of his general store in Salem, Massachusetts, from 1820 to 1823, with one account dating into 1826. The account book records credits, debts, and the items sold or exchanged with patrons. Chaney sold alcoholic beverages, such as rum, brandy, cider, ale and beer, as well as foodstuffs like flour, eggs, raisins, spices, sugar and molasses, meat, crackers, cheese, tea and coffee, butter, and more. He also sold various household goods like pitchers, buckets, brooms, thread, soap, and other products. Several accounts appear to be with other merchants or tradespeople in the area, including documentation of the purchase of tobacco, snuff, and cigars from Converse Tilden and various baked goods like bread, gingerbread, and crackers from John N. Freye. Some of the accounts include lines of credit for exchanges in goods and services beyond cash payments, indicating a form of bartering may have been occurring. At least five women held accounts with Chaney. Several exchanged labor such as washing and sewing, and Mrs. Yells appears to have been offering Chaney board to cover portions of her account. One account for Hannah Chaney may have been with his sister or mother.

The front cover bears a woodcut engraving of a ship and a "Property of" section to fill in, while the back cover features multiplication and numeration tables, lists of the months and days of the week, and two poems. One blotter sheet is laid into the volume.

The first section of this volume contains 73 pages of accounting records for the New York and Canada Line, which shipped cargo on the Northeast Atlantic seaboard and along the St. Lawrence Seaway. The entries date from 1869 to 1873. A second section of the volume contains accounting and inventory records for an unidentified slate company, between 1889 and 1910. The final page contains a single entry by an unknown party for a lumber purchase in 1921.

The first section of this volume contains 73 pages of accounting records for the New York and Canada Line, which shipped cargo on the Northeast Atlantic seaboard and along the St. Lawrence Seaway. The entries date from 1869 to 1873 and they contain varying levels of detail, such as boat names; Captains' names; expenses (such as towing and freight fees); Captains' compensation; monetary details (such as monies exchanged by cash or check, and rates based upon a gold standard); and cargo (such as salt, coal/egg coal, pitch, rosin, clay, tobacco, and provisions).

Destinations referenced include:

• Albany, New York
• Burlington, Vermont
• Cleveland, Ohio
• Cornwall, Canada
• Fort Edward, New York
• Hillsborough, New York
• Montréal, Canada
• New York, New York
• Philadelphia, Pennsylvania
• Québec, Canada
• Richelieu, Québec, Canada
• Whitehall, New York

The second section of the volume, consisting of 24 pages, contains accounting and inventory records from 1889-1910 for an unidentified slate company.

The final page contains a single entry by an unknown party for a lumber purchase in 1921.