This account book does not contain any personal information indicating who it may have belonged to. The entries relate largely to shipping costs - wharfage, repairs, and moving cargo. Sales for various items are entered, including wood, groceries, clothing, garden seed, and livestock. Wages, board, [slave/African American] hired help, city taxes, and such services as nursing care are also recorded. Some entries relate to the Cockspur Island Lighthouse, such as those on making keys or the lighthouse keeper's salary. There are also personal item entries, including dues for the Hibernian Society and the Jockey Club, and a fee paid to Peter Laurens, the portrait painter. There is also some information regarding the construction of Fort Pulaski on Cockspur Island. Items listed include fascines, wood, sand, and ballast. There is also mention of the receipt of money from Lieutenant Mansfield, who was in command of Cockspur Island and supervising the construction of the fort. Account headings include various sloops involved: Oyster boat account, Wood account, Sand account, Bonaventure Wood, Cockspur Island Account, Tybee Island account, Stock account, bills payable, and some individuals and business forms. There is an index to the accounts in the back of the book.