This collection contains two account books from W. O. Goodwin & Company, a general mercantile store in Glenvar (Roanoke County), Virginia, during the late 19th and early 20th centuries.

Because the first account book seems to predate Goodwin's start in business by nearly two decades, it seems likely to have originated with his predecessor in business, Frank P. Harmon. This ledger records the names of individuals and other companies with whom business was transacted, together with dates and amounts of transactions. Purchases generally have not been itemized but described simply as "merchandise." Also recorded in brief detail are farm and family accounts. The account entries end in 1899, and are followed by what appears to be a list of Goodwin's expenditures for stock, beginning with his purchase of the store in 1913, and running through 1920. The second volume is a ledger detailing the transactions of a general mercantile business, with entries providing names of customers, itemized lists of purchases, prices, and dates.