The contents are as follows:

(i) Annual lists of debts, 1714-1760 (lists for 1715, 1726, 1753 and 1755 are missing) (folio 1);

(ii) Accounts, 1726-1727, of incidental expenses (folio 86);

(iii) Abstracts of Edinburgh accounts, 1731-1741 (folio 88);

(iv) Accounts of funeral expenses for Patrick Bartram, stable boy, Yester, 1733, and for Susan, Marchioness of Tweeddale, 1737 (folio 102);

(v) Abstracts of factors' accounts, 1742-1749 (folio 112);

(vi) Account, 1743, with the Earl of Dundonald (folio 154);

(vii) Account, 1750-1761, with Lady Catherine Hay (folio 155);

(viii) Account, 1750-1757, of insurance, and balance or loss on Greenland ships from Scotland (folio 157);

(ix) Accounts, 1760, of expenses for the ordination of Mr. James at Gifford (folio 159).