This ledger contains accounts payable and receivable for the years 1882-1887. Entries for 1888, 1890, 1891, 1896, and 1905 have been added to the accounts in order to balance them. This ledger was one of the "New York Books," which were kept at the office of the Edison Electric Light Co. in New York City. Included are the accounts of the Edison Electric Light Co., the Edison Lamp Co., the Edison Machine Works, and Edison's European companies. The spine is labeled "Acct's Receivable Payable Jan 1, 1882 to Dec 31, 1896" and "8". The book contains 400 numbered pages and an index.

Blank pages: 1, 62-63, 68-69, 72-73, 88-89, 96-99, 106-109, 112-113, 130-185, 244-299, 322-400.