The bound volume lacks the board covers and a title page and is dated 1864. It is likely an instruction volume for students as it contains several brief sections that would be kept as independent volumes for nineteenth century business records. There is a printed title page for each of the several sections. Some examples include: Day Book No.4; Day-Book No.2 Compound Partnership with notations, “for information apply to Jonathan Jones;” Cash Book - Retail Form; Jonathan Jones and Co:s Day Book of Abstract; Steamboat Book Keeping; and Portage of Steamer Nicholas Wall.