This set of 18 pages contains general accounts for the period October 1870-March 1871. The sheets marked "Cr" [credit] record labor costs, the purchase of supplies, and other expenses of Thomas Edison relating to the operation of the American Telegraph Works. The last sheet in this set records the expenses of Andrew Hyde, the superintendent of the American Telegraph Works. The sheets marked "Dr" [debit] indicate payments made to the American Telegraph Works, including cash payments from George Harrington and the Gold & Stock Telegraph Co.