Undertakers, carpenters, and farmers Mark Bigler IV and his son Frank Earnest Bigler of Botetourt County, Virginia, kept this volume of financial records. The primary accounting documents coffin-making and burials from 1891 to 1909, with names of the deceased, names of the parent(s) of the deceased in cases of infant's and children's deaths, in two cases race (African American men), costs, and payment statuses. Other accounts pertain to mending, clerking, sawmill labor, wagon making, house and barn work, repair work on fences, plank, lumber, agricultural labor or purchases (related to hay, corn, potato, wheat, flour, etc.), harvesting, rail splitting, and other work.
The accounts with L. W. Painter include castor oil, whiskey, medicine, pills, "morphia," and needles. The Biglers also had accounts with the Mt. Union Church. The volume contains a recipe for varnish. Laid into the back of the volume are miscellaneous Bigler family genealogical notes.