Ledger, 1929-1937, of Guest Mountain Fuel Company records the individual accounts of customers and the company's controlling accounts. Each account includes the name of customer dates of transactions, form of transaction, amount owed, amount paid, and form of payment. Transactions predominantly relate to the purchase of coal, specifically the tonnage of coal purchased. The company's controlling accounts include an expense account, cash account, and payroll account. The ledger has an index that lists the names of customers and controling accounts in alphabetical order and the page number where their accounts can be found. The ledger also includes miscellaneous loose papers.