Ledgers 1 (July 1880-March 1889) and 3 (November 1895-April 1897) are comprised of several thousand transactions, including purchases, sales, and payments of business expenses in chronological order. Each entry includes an account name and number, an itemized listing of goods sold (price and quantity), and records of payments made to vendors and other entities. Ledger 2 (January 1891-January 1895) is comprised of records for all active customer and vendor accounts and is arranged by account name. It does not include records of individual items purchased or sold, but does reflect all credits and debits to each account during the active period. Also included is an 1881 letter from Ira A. Miller to Ben Janis requesting payment to M. Stock & Co. and a 1893 receipt for sale of goods to James Martin.
The ledgers document the sale of goods in Corvallis including food items (meat, coffee, tobacco, sugar, eggs), household goods (oil, candles, cleaning products), dry goods (calico, muslin, lace, ribbon), clothing, building materials, hardware, and more. The Stock's Cash Store Records represent transactions conducted by hundreds of Corvallis-area residents and businesses including the Oregon Agricultural College and College presidents John McKnight Bloss and B. L. Arnold. Vendors include Hirsch, Elson & Co., Meier & Frank Co., the Sach Brothers & Co., and the New York & San Francisco Collar Co.