The mercantile ledger of accounts is from an unidentified business in Fayette, Howard County, Missouri, dating from August 1846 to January 1848. The ledger contains 25 leaves of account entries for several individuals, including Mr. Mathew Edwards, Sr.; Mr. William McDaniel; Mr. James Woodruff; and William Cole. Some pages are numbered but there are gaps in the numbering sequences. At some point, a student used the ledger to practice school lessons as there are several unrelated notes and sketches on blank portions of most ledger pages.