This collection contains a vellum-bound account book with entries dating from 1821 to 1825, comprised of ninety-three manuscript pages. While no author's name is explicitly written, the account book mentions the death of John Pike (1747-1822), suggesting the ledger belonged to Sarah Franklin Pike (1765-1832), his wife. Sarah had been married once before. Neither of her marriages bore children. The book is a working household ledger and includes addresses, distribution of willed and gifted goods, town gossip of crime and thievery, family births and deaths, and Pike household accounting. The direction of notes and entries are sometimes erratically placed.

During her husband's illness in 1821, Sarah's ledger notes are scattered as she begins to take over key household responsibilities that John once managed. One expense outlined in 1822 is John's funeral, followed by descriptions of bereavement from friends and family members. In the account book, the remainder of 1822 and 1823 were dedicated to disposing of John's properties in accordance with his will, paying annuities to several women in the Pike family, and establishing a more precise oversight of the home. Sundries are documented in this section, including clothing, umbrellas, bedclothes, and shoes; kitchen ingredients are accounted for; tradesmen are paid, including the butcher and brewer; and the service staff also receive their regular wages.

Notable among the house staff is a woman named Martha, who by 1825 becomes the recipient of a portion of Sarah's library. Sarah notes on one occasion that she "gave Martha my Books" as well as a later note in the same year "I have given the most of my beloved Books to Mrs. Naish." Beyond these expenses, Sarah also documents charitable giving, including having "Collected for the Deaf & Dumb at Clapham" as well as gifts to The Free School, the Clothing Society, and Infant Friends.