This cashbook contains an anonymous author's accounts with various individuals from May-December 1818, as well as additional accounts that follow and are dated January-August, year unknown. The first few pages have been removed and some pages of accounts are partially torn or missing.
The financial accounts take up about 27 pages; they concern incoming shipments of a variety of merchandise (such as butter, oats, lumber, candles, fur, iron, beef, and spyglasses) as well as financial transactions with various persons. The author usually reconciled accounts of debits and credits at the end of each month. The "proprietors" of the city of Sandusky, Ohio, are occasionally mentioned, and one account pertains to a subscription for a road to Columbus, Ohio.
The later pages have brief pencil notes about historical topics in a different hand from the person who kept the accounts. One page has a list of North American wars from King William's War to the Civil War and a list of seven North American colleges.