This collection consists of two account books. One ledger (spanning the years 1765-1771) is of unknown origin but records transactions of a merchant in the Cumberland County, Pennsylvania area. The second ledger is divided into two sections: The first section covers the years 1774-1776 and seems to detail the transactions of Kent's store in Montgomery County, recording customers' names, merchandise purchased, and credits to accounts. A section at the rear, written in a different hand and covering the years 1784-1793, may be from a store operated by Kent's son, Joseph Kent.