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The [Benton] Ledger and Scrapbook is a single item used as both a ledger and a scrapbook. The name Benton appears at the top of pages of the ledger, which may be the location of the business, probably a general store in Benton, Holmes County, Ohio. The ledger lists goods sold and names of customers, while the newspapers include poems, short stories, marriages, obituaries, and more.

This collection contains an account ledger of unidentified general store, surmised to have operated in Bergen County, New Jersey, with Benjamin Post the possible proprietor.

The W. D. Dehart & Sons Ledgers document the inventory and transactions of a country store in Meadows of Dan (Patrick County), Virginia, during the first half of the twentieth century. Materials include three ledgers of customer accounts and one ledger of wholesale purchases. Loose letters from customers to store proprietors also appear.