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Petersburg and Asylum Railway Account Book and Cashbook, 1894-1896, records business activities of the railroad. The account book records the railroad's controlling acounts including cash account, repairs, operating expenses, passenger account, and payroll account. Each account records date of transaction, form of payment or receipt, page number found in corresponding cashbook, and amount paid and received. Cashbook records cash paid out and cash received on a monthly basis. The entries record date of transaction, names of controlling accounts, amount of cash received and cash paid.

Quin and William L. Morton Daybook, 1863-1867, records the company's cash transactions and merchandise transactions. Information found in daybook includes date of transaction, name of customer or controlling account, form of transaction, merchandise involved in transaction, quantity of items purchased, price of items sold, cash paid, cash received, and amount credited if not paif with cash. The daybook also records amount of taxes paid such as city, state, Confederate, war, and soldiers' taxes. Items sold include bacon, flour, sheep, eggs, cotton, tobacco, and soap.

Robert O. Epes Sales Journal and Cashbook, 1873-1876, 1881, record Epes' business activities as a china and glass merchant in Norfolk, Virginia, from 1873 to 1876 and as a feed, seed, agricultural implements, and hardware merchant in Petersburg, Virginia. The journal records transactions as they occurred on a daily basis. Information found in each entry includes date of transaction, name of customer, items purchased, quantity of items purchased, and total amount of sales. The cashbook records on an almost daily basis cash received and cash paid out. It includes the names of individuals and accounts the businesses received cash from and paid cash to.