The ledger is organized by customer name and date. Each page usually contains either one or two customers, while each line represents an individual day's transactions. Some item descriptions are detailed, but most are simple, e.g. "1 Wagon whip" or "For repairs to a side saddle."

Details are also recorded for payments. Urner accepted many methods of payment, including cash, services, and barter for his services. Examples of payment include bushels of potatoes received over the course of a year, the use of a horse and plow hand for four days, and "dentistry."