These volumes enumerate the business expenses, cash sales and cash paid out to suppliers, checks and bank deposits, accounts with different suppliers, and cash expenses of Jenkinson and his grocery business. When listing the goods received, none of the ledgers give the size or quantity of the shipments.

In the 1890s Jenkinson evidently made purchases from farmers for such produce as eggs, butter, bacon, and lard. He lists prices for goods. Not all of the entries were clear as to whether the amounts given were what Jenkinson had paid for an item from his suppliers, or whether they were what others paid him at the store.

The 1880s ledger may or may not be from Jenkinson. The ledger for 1936 includes a section on personal and family expenses and one on discounts that he received from certain suppliers.