The two volumes in the collection record Fant's income and expenses by date in chronological order. Starting on page 113 in the first volume, to the end of the volume, Fant kept miscellaneous notations regarding rent received on the West Virginia property he inherited, stock dividends, sales taxes, and other financial matters. Only the first half of the second volume is used. Loose items found in both volumes have been removed and are housed separately at RH MS P971. These loose items include scratch paper with more financial calculations, notes about a house mortgage and property taxes, incomes taxes, and other additional financial matters.

Names that appear in the ledgers, according to a handwritten list provided by the donor, include Hubert Winget, a partner and sharecropping neighbor; P. Boone, a dairy man who bought hay from Fant; Dr. Williams and Dr. Ross, dentists; R.G. Wachley, a painter; Bullard, an electric shop; F.A. Rintoul, a paper hanger; Dr. Leopold, an osteopath; Fant's parents-in-law, Dr. T.F. and Ricka Blanke; Drs. O.W. Minor and Wiley, medical doctors; R.H. Calihan, a lawyer; and Fant's sister, Mrs. Joel Ruffner (W.B.) Hughey. A copy of this list is available in folder 1 at RH MS P971.