This ledger covers the period July 1888-December 1893. As the account book of final entry, it summarizes transactions relating to the sale of phonographs, graphophones, nickel-in-the-slot machines, and recording cylinders in the United States and Canada. Included are sales, royalty, and rental accounts; advertising, promotion, and territorial franchise accounts; payroll and salary accounts; materials, merchandise, and repair accounts; and accounts relating to legal expenses, stocks, bonds, interest, and dividends. Many of the accounts pertain to the regional phonograph companies, as well as the North American Phonograph Co.'s operations in New York City, Chicago, and Philadelphia. There are also a few accounts regarding the Chicago Columbian Exposition of 1893. The spine is stamped "Ledger A" and "N.A.P.Co." The book contains 525 numbered pages, most of which are blank, and an index.

This book was microfilmed at a reduction ratio of 17:1.