This collection contains a ledger (cash book) belonging to H.L. Culberson showing amounts paid out for general household and living expenses. Included are the dates, the items, and the cost. Each month is tallied separately. The latter part of the book ca. 1906 contains the records of Culberson & Johnson and shows individuals' names in legal matters.

The collection includes financial statements, checkbooks, and a music book. The financial statements detail items such as dental procedures, clothing costs, and Westminster tuition among other items. The music book contains fight songs played by university marching bands.