Two account ledgers are included in this collection, the first kept by John Wesley Wilson and the second by his youngest son, David Gorsuch Wilson. Neither of the books are recorded in chronological order. A number of pages have been cut or torn out of the book for the use of letter-writing paper or paper of good quality for some particular purpose.

The first account ledger (1826-1853) is 8 x 12 inches, leather-backed, with cardboard covers and the paper is ruled for use as a simple account book. It displays, in detail, changes in prices and popularity of products bought and sold in John Wilson's store, Columbia. Many pages have been removed or used for personal letters and notes. The book also contains Wilson's own insight on life expressed throughout the ledger, such as, "Lo meet- to love & then to part- is the fate of most schoolmates"

The second account ledger (1869-1885) contains records of the store David Gorsuch Wilson kept in northeastern Kansas after the Civil War. It records items bought and sold through his store and lists names of people who did business with him. The ledger also shows sales of hogs and hay between 1878 and 1880.