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Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found.

Two trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.

The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.

The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.

The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.

The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.

The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.

The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.

The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.

The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.