This sub-series contains financial ledgers, including records of expenses, philanthropic giving, cash, and business orders. Dates covered in ledgers often overlap, so it is likely that different ledgers served different purposes or were kept in different locations. However, the difference between ledgers was not clearly identified. If a ledger's purpose was explicitly noted, for example if it were labelled "personal," this is listed.

One ledger for the L.M.Bowers and Co. anchor company can be found in the subseries of that business's records.