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These records consist of bound ledgers and journals and unbound statements. Some of the entries in the general ledgers and journals pertain to accounts with other Edison companies, including the Edison Manufacturing Co., Edison Phonograph Works, Edison Portland Cement Co., Mining Exploration Co. of New Jersey, National Phonograph Co., and New Jersey and Pennsylvania Concentrating Works. There are also entries relating to accounts with Edison and with ESBCo investors, including James Gaunt, Thomas T. Gaunt, James Gayley, and Robert H. Thompson.
All of the general ledgers (1901-1917), along with five journals covering the same period, have been selected. Among the unbound statements, only the annual statements (1911-1916) have been selected. The items not selected include the following: two ESBCo journals from 1920-1921; a journal of the Edison Storage Battery Garage, Inc. (1919-1926); a cash book pertaining to the Darby Mine (1905-1907); and numerous monthly statements. Also not selected are adding machine tapes, memoranda with draft entries, and other loose items that were inserted into the ledgers and journals.
The selected records are arranged in the following order: (1) annual statements; (2) general ledgers; and (3) journals.