The first page is titled, "Balances due on E. Boardman's Books 1 Sept.r 99." The book is comprised of an alphabetical listing of names, the amount owed, and the letter of the ledger in which the balance is recorded. This is followed by a one page listing titled, "Accounts whose balences cannot be taken" Several blank pages follow, after which is a listing titled, "Notes due E. boardman on which Interest is due from the date Decr. 1799." Another list, "Notes due D&E Boardman property of Elijah Boardman_ On which Interest is due from the dates Decr 26 1799" follows. The final entry, "Balances due on D& E Boardman's books_ 1800" appears next. As in the earlier volume, Boardman listed African Americans under the letter "n" and wrote the word "Negro" prior to given names.