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Robert O. Epes Sales Journal and Cashbook, 1873-1876, 1881, record Epes' business activities as a china and glass merchant in Norfolk, Virginia, from 1873 to 1876 and as a feed, seed, agricultural implements, and hardware merchant in Petersburg, Virginia. The journal records transactions as they occurred on a daily basis. Information found in each entry includes date of transaction, name of customer, items purchased, quantity of items purchased, and total amount of sales. The cashbook records on an almost daily basis cash received and cash paid out. It includes the names of individuals and accounts the businesses received cash from and paid cash to.

The Thomas M. Rowlett and Sons Ledger, 1871, contains an index and ledger account book.

The Unidentified General Store Ledger, 1879-1889, records accounts of individual customers. Entries are listed in chronological order under account name and include date, type of transaction, and monies credited and debited. Items purchased include tobacco, sugar, flour, coffee, salt, cotton, and plows. Work such as picking cotton and digging potatoes was often accepted in account settlements instead of cash.

The Unidentified Hardware Store Ledger, 1889-1892, consists of one account book arranged by customer name. Transactions are entered under individual accounts as debits or credits and include a listing of items purchased, money paid, and work performed to be used as payment instead of cash. Items purchased include bales of cotton, plows, tobacco, bricks, and amunition. An index of customer names is included at the front of the ledger.

Ledger, 1886-1893, contains a chronological listing of business activities listed under either the name of the client or lawyer. Each entry includes date, type of transaction, and monies debited and credited. Transactions document fees paid for cases argued, travel expenses, and costs for attending court sessions. Included in the ledger is an expense account that details both professional and personal expenses. Entries document monies paid for business travel, office rent, theater tickets, clothing, Christmas presents, tobacco, insurance policies, books, lumber, and tuition and travel expenses for family members. Also included in the ledger is an entry for a farm account for 1891, which records taxes paid and purchases for livestock and seed.

The Unidentified Liquor Dealer Ledger, 1903, records the accounts of individual customers. Each entry records date, type of transaction and monies credited and debited. Items purchased are listed as either drinks, whiskey, or beer.

Cashbook, 1871, of an unidentified tobacco business records the company's activities in Petersburg (Va.) and Nottoway County (Va.). The cashbook records cash recieved and expenses paid out by the company related to its activities in the tobacco industry. The list of monies paid out include information about tobacco supplies purchased, rent, and postage. Entries were added on an almost daily basis for January through February 1871.

Webb and Sandford Ledger, 1878-1879, was included as an exhibit in a Petersburg (City) chancery cause that dissolved the livery business. Part of the ledger was used as a cashbook recording cash received from customers and cash paid out for livestock, hay, and feed. The rest of the ledger recorded the accounts of individual customers. Information found in each entry includes date, type of transaction, and monies owed. Customers made payments for the hire of saddle horses, board of cattle and horses, feed, shoeing, and medicine.