Of the 146 pages in the ledger, eleven are devoted to listing pharmaceutical products, two pages of Liabilities, one page of Assets as of May 4, 1850, 49 pages of Goods, a page of Fixtures, Groceries, ten pages of Notes, 22 pages of Accounts and a number of blank pages.

A nineteenth century ledger contains example of calligraphy and extensive examples of arithmetic calculations in preparation for various trades such as carpentry, mercantile, roofing and masonry by Andrew Jackson Odenwelder of East Allen Township, Northampton County, Pennsylvania.

A nineteenth-century ledger illustrating the transactions of a combined mercantile and medical practice in Cumberland County (Pa.). The most of the ledger deals with costs of medical services and the mercantile goods available to the farming residents.

A 19th-century merchant's general store daybook featuring the pattern of commerce in the years 1827-1844 for an entrepreneur who was a carpenter, blacksmith, tradesman also became a judge of elections. Many names of customers in the ledger are family names that are still prominent in the Carbon and Northampton Counties of Pennsylvania.

The collection is an account book and some inserts such as an Inventory list of 19th century Pennsylvania carpenter Thomas Arner's estate at time of death, a Notice regarding the sale of his possessions. The account book documents Thomas Arner's business activities and has information on local families and their business practices.