Thomas and Daniel Higginbotham and Company Journals and Ledgers, 1815-1838, consist of four journals and five ledgers. They record the company's activities in Richmond, Virginia.

Journals B-E, 1817-1823, are daybooks that record transactions on an almost daily basis. Each entry includes the page number of the customer's individual account found in corresponding ledgers B-E. The warehouse sold mercantile goods primarily to general stores including ones owned by Higginbotham family. Information found in entries includes name of customer, merchandise sold, and the amount owed or paid for merchandise and expenses (tolls, duties, freight, etc.) Merchandise sold included tea, coffee, nails, clothing, linen and other dry-goods. Journals also contain entries listing company's payments of expenses and debts on notes.

Ledgers A-E, 1815-1838, records the accounts of individual customers. Although one ledger says Ledger B, it is actually Ledger A. Beside each entry is the page number found in corresponding journals B-E where the transactions can be found. Journal A is missing. Each account lists transactions in chronological order and the amount owed and paid. Also records store's controlling accounts (interest account, debt payments, profit and loss, etc.,) and expense accounts (toll and drag, wharfage, legal expenses, etc.)