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Daniel and David Higginbotham and Company Journals and Ledgers, 1818-1843, consist of seven journals and seven ledgers. They record the company's business activities in New Glasgow and Amherst in Amherst County, Virginia.

Henry Holloway Plantation Ledger, 1796-1810, records the business activities of the Holloway family's plantation and the personal financial activities of Henry Holloway. The ledger records the accounts of individuals, estates, and businesses that Holloway managed or with whom he conducted business. Each account lists transactions in chronological order, and each transaction includes the date, the type of transactions, and monies debited and credited.

Ledger B, 1852-1860, of John James London documents the personal financial activities of London. It records the accounts of individuals, estates, and businesses that London managed or with whom London conducted business. Each account lists transactions in chronological order and the amount owed and paid. It also records controlling accounts such as land account, cash account, property account, interest account, etc. The preponderance of accounts belongs to relatives of London. They include members of the Banks family, Higginbotham family, and London family. Estates found in ledger include Soldiers' Joy, Poplar Grove, and Clay Pool. Businesses listed in ledger include Thomas and Daniel Higginbotham and Company, Daniel and David Higginbotham and Company, and John James and Daniel Higginbotham London. The ledger includes an index that records accounts in alphabetical order and the page number where the accounts can be found.

John Thomas Ellis Daybooks, 1885-1887, of a general store operated by John Thomas Ellis record in chronological order merchandise purchased by individual customers. Entries list name of customer, items purchased, amount owed, and amount paid. Items purchased include soap, clothing, knives, coffee, and various types of food.

Richard Shelton Ellis Journals and Ledgers, 1817-1846, consist of three ledgers and five journals of a mercantile business owned by Ellis. It records the company's activities in Pedlar Mills, Amherst County, Virginia.

S.A. Day Sales Ledger D, 1900-1903, records the debts and payments of individual customers. Entries refer to prescription references and purchases of various types of medication such as chloroform, cough medicine, pills, and hair tonic. Entries also include the purchases of general merchandise such as cigars, sodas, and soap.

Journal E and Ledger E, 1831-1845, of Thomas Higginbotham consist of a journal and ledger.

Ledger B, 1836-1841, of an unidentified mercantile business records the accounts of individual customers. Each account lists transactions in chronological order and the amount owed and paid. Entries do not record the names of the items purchased. Instead, they use the generic term "merchandise." Each entry in ledger includes the page number found in missing corresponding journal where the customer's specific transactions can be found.