In this small 86-page account book, John Claudius L'Engle recorded many of his business transactions from 1858 until his death in late 1864. The first 27 pages of this book are filled with detailed accounts of transactions, many written in paragraph form. Mostly these pages concern lending and borrowing money, occasionally through his business, L'Engle and Son. Often these transactions involved his oldest son Frank. At least one claim against L'Engle is listed, and a few pages concern food he or Frank bought. One page lists house hold goods. L'Engle owned 15 or 16 slaves in 1860 and 1861, five of which he refers to by name as Simon, Harry, Adam, Mooser, and Clarissa. Six pages are records of renting out these slaves including information on who rented the slaves, how long they were rented, and what was paid. He only once mentions selling a slave, when in 1859 he records that he"sold Jim for $150 cash." After a gap of 20 blank pages, two pages record crops planted in 1859, including sweet potatoes, okra, corn, and "Irish potatoes."
L'Engle also wrote from the back of the book starting with seven pages of line accounts, then three pages which included a paid account, the wages paid to a hired worker, and more details about lending out his slaves.