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This account book consists of financial documentation for a man (likely a merchant) who operated out of Baltimore and New York. The entries range from 1785 to 1793. Included in the volume are accounts relating to fabrics, household goods, seemingly high-end dishware and glasses, and occasional payments for tuition for Harry Blakely and Aurelia Blakely, including at a boarding school in Bethlehem, Pennsylvania.

Several references in the volume relate to African Americans (ex. p. 8, "pd. Yr. order to negro Tom," and engagements with the ship Adventure to South Carolina, St. Lucia, Curacoa, Lisbon, and others. Some accounts are pertinent to the New York Society Library (p. 82) and the purchase of books.