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This daybook consists of financial accounts for a general goods store, possibly in Rochester, New York, containing daily purchases by patrons and a section to detail cash transactions in 1872 and 1875. Goods represented in the volume include foodstuffs, alcohol and tobacco, clothing and accessories, postage, medicine, household items, and other goods (such as firecrackers sold on July 3 and 4, 1872).

The volume shifts from 1872 to 1875 on page 50, providing a location of Rochester and switching to sales of furniture. Pages contain names of patrons as well as their residences, which include Buffalo, Chicago, Boston, and Dunkirk. Several entries then seem to document purchases and sales of goods in Detroit in the summer of 1875: primarily flour and wheat, as well as "stationary and books for use of store."

In the 20th century, a child or children added content to the book, including a 1956 membership list of the "Roving Rabbits Club," an apparently girls-only club with a mascot of Peter Rabbit. Also, on page 81 in pink ink, is an illustration of rabbits with a small map indicating the location of "us" and the "Boy's Clubhouse."