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The John B. Christian Ledger, 1817-1837, records the accounts of individual customers. Each customer account includes separate entries for purchases and payments made. Purchases were not detailed but rather include the prices per unit and the total purchase price made for that day. However, details were provided for payments made toward account balances. John B. Christian accepted cash, bartered items (whiskey, butter, livestock, hats, etc.), and labor (hauling, carpentry work, etc.) as payments. Beginning in 1829, customer accounts include the items purchased. Examples of items purchased include flour, bran, wheat, corn, rye, beef, sugar, and coffee. In addition to the customer accounts, the back of the volume was used to record the number and weights of hogs butchered.

Thornburg and Shafer Daybook, 1877-1879, records the daily activities of the Augusta County livery stable with transactions recorded on a chronological basis as they occurred. The daybook was used primarily to document customer transactions but a few company expenses were also recorded. Information found in each entry include the date, customer name, service purchased, and the monies debited or credited to their accounts. Customers made payments for the hire of saddle horses, wagons, and buggies. Livery fees were also recorded and include payments for board, feed, and shoeing. Company expenses recorded include rent and purchases of feed, coal, and wood.