Records debits and credits accrued by Wyman from 1837 to 1862 for such activities as house painting; repairing wagons, plows, and other agricultural implements; sawing boards; making window frames, sashes, shingles, and panel doors; constructing and maintaining hog pens, barns, mills, and other farm buildings; repairing boats; and making bread boards, trunks, and other household items. The back of the volume features accounts relating to the construction of stores, meeting houses, and residential dwellings. The exchange of farm produce, meat, smoked herring, candles, and other products is also mentioned in the volume. Births of Wyman's children are noted on one page of the volume.