This series of ledgers and distribution records itemize the cash receipts and disbursements of the corporate treasurer, during the first 20 years of the railway's existence, and indicate the general ledger accounts to which the cash transactions are credited or debited. The volumes document, by ledger account, the daily receipts or disbursements that came through the treasurer or the treasurer's representatives in other locations. They record cash received or paid out in such broad areas as land sales, stock and bond sales, joint freight and passenger accounts with other roads, remittances from station agents, and cash paid out to major suppliers. The monthly aggregates of these daily receipts and disbursements were later recorded in the company's general books.

Reels 1-4 (Volumes 1-7) are cash ledgers and, as such, record the information described above in traditional ledger format. The volume is divided into the various ledger accounts and an index at the front of each volume indicates the page numbers on which those accounts are recorded.

Reels 5-9 (Volumes 8-12) are cash distribution records. Although they carry on the same function as the cash ledgers, they organize and present the information differently. Rather than being organized by accounts the volumes are organized on a largely chronological basis. Each day's receipts and disbursements are then abstracted according to the appropriate ledger accounts. The accounts are represented by columns across each set of facing pages. For the most part one of the facing pages records receipts and the other records disbursements. In volume 9, however, each page is divided into separate receipts and disbursements segments. Although the fundamental arrangement of the distribution records is chronological, the volumes are each divided into several segments, each of which itemizes the receipts and disbursements of a particular corporate entity, generally a subsidiary company or a regional office of the corporate treasurer.