Ellis and Heflin Account Books, Daybooks, and Ledgers, 1870-1875, consist of daybooks, ledgers, and account books.

Four account books record the accounts of individual customers. The accounts list transactions in chronoligcal order. Information found in entries record date of transaction, form of transaction, and amount owed and paid. Most entries do not list the name of item or service transacted; rather, they use the general term "cash." The account books include an index that record in alphabetical order the names of customers and controlling accounts and the page numbers where accounts can be found.

Three daybooks record in chronological order the partnership's daily transactions involving customers and the company's controlling accounts. Information found in daybooks include date of transaction, name of customer or controlling account, form of transaction, amount owed, amount paid, and page number where transaction was entered into corresponding ledger. One of the daybooks includes a note written by Ellis to an unidentified gentleman he served with in a unit during the Civil War. Ellis shares how he misses his "comrades in arms" and his life in Virginia since the war.

Two ledgers record the individual accounts of customers, the owners' accounts, and the partnership's controlling accounts. Entries in each account are listed in chronological order. Information found in each entry include date of transaction, form of transaction, service rendered, quantity of lumber cut, cost per item, purpose for lumber cut, amount owed, form of payment, and amount paid. Lumber was cut for following purposes: floors, bridges, fences, siding, and roofs. The controlling accounts include cash account, expense account, lumber account, and sawmill account. The ledgers include an index that record in alphabetical order the names of customers and controlling accounts and the page numbers where accounts can be found.