This collection is comprised of the single volume account book of Joshua L. Baily. The volume was originally used as an account book, from 1794-1795, and was later re purposed by Baily as a diary or timeline of events in his life, dated 1826-1915. The section of the volume that acts as an account book includes an index, in which individuals are organized alphabetically, and entries record amounts paid or owned, the goods purchased, and the currency used. Goods listed are mainly dry goods and lumber, including: flour, "middling" (bulk goods of medium grade), hog feed, cornmeal, buckwheat, rye meal, and wooden boards.
The second section of the volume acts as a timeline and diary for Joshua L. Baily. Included are entries concerning current events, such as terms of various presidents, the Orthodox-Hicksite separation, the emergence of the "Mormons" and their migration west, records of correspondence sent and received, and events in the Civil War and WWI.