Journals and Ledger of merchant Robert B. Sydnor consist of two journals and a ledger.

Two journals, 1847-1852, used as daybooks that record daily transactions in chronological order. Information recorded in the journal includes date of transaction, name of customer, items purchased, quantity of items purchased, the price of each item, amount owed and page number where information was transferred to corresponding ledger. Merchandise sold include fish, spices, dry-goods, cigars, alcoholic drinks, candles, tools, and clothing.

Ledger, 1849-1852, records the accounts of individual customers. Each account lists transactions in chronological order. Information found in each entry include date of transaction, form of transaction, amount owed, form of payment, amount paid, and page number where information was transferred from corresponding daybook. Volume does not contain detailed information regarding items sold by merchant. Rather, it uses general terms such as "sundries" and "merchandise." The ledger includes an index that lists the names of customers in alphabetical order and the page number where their accounts are found.