Accounts of the banking transactions of Thomas Davies and David Davies, Cardigan, with Sir James Esdaile & Co., bankers, London and with Messrs Morris & Sons, bankers, Cardigan during the first half of the nineteenth century; shipping accounts, including details of ships owned or partly owned by Thomas and David Davies; household accounts; and notes of miscellaneous financial transactions.

Poetry by Rees Jones ('Amnon') written in a late eighteenth century shipping account book (?relating to Pembrokeshire).