The five account books and one index of accounts were kept by James Beekman relating to his business affairs. The account book, or ledger "A", kept from 1752 to 1767, describes Beekman's purchases and sales of bills of exchange to English merchants, cost of goods acquired from various merchants as balanced against his income from sale of the same goods to American retailers, accounts of setting up a farm in Turtle Bay, accounts of voyages to the West Indies, Honduras, and Holland, etc. The second account book, or ledger "B", kept from 1769 to 1799, refer back to ledger "A" and relate to rent for dwelling houses owned by Beekman. This volume includes a separate index of accounts that lists the names of merchants with whom Beekman conducted business with. The account book, or "Journal B," kept from 1758 to 1767, references the ledgers A and B. It mentions the invoice number by which an item was purchased, as well as records of sales and purchases and shipments received and sent. The fourth account book, kept from 1760 to 1767, is a daybook with with records of purchases of dry-goods or related items from foreign merchants and their resale to local or upstate New York merchants. The fifth account book, kept from 1767 to 1784, is a continuation of the fourth account book with daily entries of purchases and sales.
