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John W. Frazier and Bath and Rockbridge Alum Springs Ledger, 1850-1854, records the financial activities of Frazier and his hotels, two of which were the Bath Alum Spring and the Rockbridge Alum Spring. The ledger documents the accounts of individual customers and employees. Each entry includes the date, type of transaction, and monies credited and debited to the accounts. The early part of the ledger pertains to the accounts of John Frazier's store customers. Customers purchased such items as butter, meal, eggs, sugar, coffee, tobacco, and bacon. Beginning in 1852, the ledger was used to record the business activities of the two alum springs resorts. For Bath Alum Spring, customer accounts document purchases made at the Fairview Store, which sold items such as whiskey, tobacco, sugar, coffee, and cloth. Beginning in 1852, Frazier made entries pertaining to the building project at Rockbridge Alum Spring. Employee accounts document blacksmith work and the buying and hauling of lumber and other building supplies. Also in 1852, customer accounts for hotel customers begin to appear. Transactions document lodging expenses, tavern bills, meals purchased, and livery fees.

The Unidentified General Store Ledger, 1879-1889, records accounts of individual customers. Entries are listed in chronological order under account name and include date, type of transaction, and monies credited and debited. Items purchased include tobacco, sugar, flour, coffee, salt, cotton, and plows. Work such as picking cotton and digging potatoes was often accepted in account settlements instead of cash.

The Unidentified General Store Ledger, 1910-1914, records accounts of individual customers. Entries are listed in chronological order under account name and include date, type of transaction, and monies credited and debited. Items purchased include coffee, spices, vinegar, butter, flour, lard, eggs, candy, meats, fabrics, ribbon, shoes, hats, umbrellas, gloves, and may other items. There is a name index at the front of the volume.

The Unidentified General Store Ledger, 1918-1921, records accounts of individual customers. Entries are listed in chronological order under account name and include date, type of transaction, and monies credited and debited. Items purchased include coffee, spices, butter, flour, lard, eggs, candy, meats, fabrics, ribbon, shoes, umbrellas, gloves, and may other items. There is a name index at the front of the volume.