Double-entry accounting ledger for the full year of 1836. Creator unknown but possibly a textiles merchant or dressmaker in the southeastern Pennsylvania and northern Delaware area; place names recorded include York, Durham, Wilmington, and Chester. Earliest entries dated January 1, latest December 31. The ledger is divided into two parts, "Ledger A" which records transactions (debits and credits) and "Ledger B" which records balances. Ledger A chronologically ordered; Ledger B organized by persons, with names entered in the order they appear in part A. At the front of each part is a name index, or "Alphabet."

Entries dated in left margin, by month, day, and year in Ledger A and by year only in Ledger B. The number in the narrower column to right of the date in part A is the page number on which a cross-entry appeared in another account book, likely a daybook. The daybook would have been used in conjunction with this ledger, its entries transferred here to create a book of final entry for the year.

Transactions made in cash, bank notes, and commodities. Material goods transacted consist of many varieties of textiles including satin, velvet, and Irish linen, paper, a Walker's Dictionary, wine, sugar, hops, 8 sarcenet hoods, 17 Indian fans, flax, iron, currants, and coal; the year's rent as well as cash lent and borrowed are also recorded.