This small collection consists of two financial ledgers from H. Kuizema and Sons hardware store. The ledgers cover the years 1905 through 1927. The ledgers note receipts on the left-hand page, with expenses on the right-hand page. The receipts appear to consist of the total amount received by the store each business day. No notations are given. The expenses are separated into house and business expenses. These are sometimes indicated by notations, sometimes by separate columns. In the first ledger (1905-1911), brief notations are given indicating what each expense is (church, Board of Trade, cigars, whips, interest on house, lamp glass, etc.). Occasionally, a yearly summary of receipts and expenses by month is given. Some of these are found in the loose material.

The ledgers show the financial life of a small business and the owner's household over a period of 22 years. They could be used to examine the types of purchases made (in the first ledger), to study the beginning of a successful small business in the early 1900s or to examine how economic conditions such as the Great Depression affected local stores.