This daybook served as the general accounts ledger, journal, and notebook for miscellaneous information relating to the management of the various plantation holdings of Francis Surget in Mississippi and Arkansas. It contains data on incomes from cotton crops, the purchase and management of enslaved persons, debts incurred by the Surget family, money loaned by Francis Surget to various debtors, land holdings and land purchases, the weather, and the estate of William Surget, apparently the father of Francis Surget, whose accounts constitute the bulk of this volume.

The correspondence in the daybook is transcriptions of letters written to various business associates and agents. The transcribed letters have no salutations or signatures. This correspondence, reversed and inverted from the rest of the daybook, is dated January 13, 1821-February 20, 1824. Other items in the volume appear to date from the early 1820s through the mid-1850s or 1860s, though the bulk of the entries are from the 1830s-1840s.

Reference to "Book B" indicate that similar daybooks existed; they are however not among Spencer Research Library's holdings.