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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.

This volume contains financial records pertaining to David P. Gerberich of Niles, Michigan, as well as other accounts and recipes. Daybook accounts pertain to sales of whiskey in Washington, Illinois, and of ales and foodstuffs in Howard, Michigan; later financial accounts relate to farm labor and personal expenses. The volume also includes culinary, medicinal, and household recipes.

This volume (around 320 pages) contains financial records pertaining to David P. Gerberich of Niles, Michigan, as well as other accounts and recipes. Daybook accounts pertain to sales of whiskey in Washington, Illinois, and of ales and foodstuffs in Howard, Michigan; later financial accounts relate to farm labor and personal expenses. The volume also includes culinary, medicinal, and household recipes.

The first section (pages 1-174) contains daybook records for sales of whiskey and other goods in Washington, [Illinois], from April 1, 1840-December 11, 1841. The merchant's customers included members of the Gerberich family. David P. Gerberich's daybook records sales of dry goods, especially wheat, as well as meats and other goods in "Kingsbury" and "Belmont" from August 6, 1842-September 6, 1845 (pages 178-181) and at Howard Township, [Michigan], from August 1868-February 27, 1872 (pages 187-238) and [March?] 8, 1873-July 27, 1873 (page 243). Page 182 contains a list of household expenses, pages 240-241 are comprised of estate records (November 3, 1873-December 10, 1873), and pages 244-293 contain accounts dated September 13, 1883-1888, which largely pertain to farm labor, livestock, blacksmithing, and personal expenses. Pages 178-238 and 183-186 of the daybook are missing.

Additional financial records and notes appear on pages 302 and 321-324. Pages 248-258 and 268-272 include recipes for food and household products such as cured meats, baked goods, and cleaning solutions.

Items laid into the volume include an 1888 receipt for Mrs. Gerberich's purchase of lumber from John L. Reddick in Niles, Michigan, dried leaves, and a blank fire insurance application for D. P. Gerberich of Niles, Michigan.