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Includes two volumes. The first records transactions at Merchants Bank for the account of Harry Peters from July 1820-January 1828, concluding at about the time of Peters's death. (The volume mostly records dates and amounts, with little detail.) The second volume is a receipt book for payments from 1828 to 1840 made on behalf of Peters's estate by James C. Roosevelt, the executor of the estate and James H. Roosevelt's father. The final payments, made in 1840 after James C's death, were made by James H. Some entries for the Peters estate can also be found in the account book in folder 3 (page 11).

Primarily includes entries for revenue and expenses related to mortgages and other investments. Names include, among several others, Lewis Lagrill, James S. Kip, Silvester Van Buskirk, Bernard Reilly, Jeremiah Merritt, Hugh Collins, John H. Raub, Nathaniel Weeks, Nicholas W. & John West, John Sidell, Peter Carmant, Valentine-Everit, and Henry Youngs. Transactions with Julia Boardman appear on several pages.

Primarily includes entries for revenue and expenses related to mortgages and other investments. Names include, among several others, Joseph Skinner, Nicholas Carroll, Catharine Brinckerhoff, Samuel B. Ruggles, James and John D. Keating, Valentine-Everit, and Henry Knapp. Some transactions for Maria Ann Kissam are found here.

Appears to include records of three accounts: James H. Roosevelt's transactions as executor of his father's estate, particularly with his mother, Catharine; Roosevelt's transactions as collector of rents for his joint account with his nephew, James C. Roosevelt Brown; and transactions with Maria Ann Kissam.

Primarily includes Roosevelt's transactions in account with his mother, Catharine. Also includes investment transactions with three borrowers, John Doorley, Valentine-Everit, and James, John, and William Harrison.

Includes dates and amounts but few transaction details.

Appears to be a daily transaction journal of receipts (rents, interest, etc.) and expenses, including household expenses and services. The opening pages appear to be a form of address book listing tenants, servants, sweeps, etc. Nurses are listed and identified as being either "white" or "colored."

Includes a daily transaction list of revenue and expenses (by check number).

Primarily includes Boardman's acknowledgements of cash receipts from Roosevelt. Although the volume's cover is titled with Boardman's name, many other receipts appear as well.

The volume includes acknowledgements signed by payees of payments received. Beginning at one end of the volume are acknowledgements of payments made by Roosevelt and Cornelius Bogert in their capacity as trustees. The entries are generally silent as to what they are trustees of, but the date range of 1843-46 and two references to the Leake & Watts Orphan House and the estate of Augustine H. Lawrence make it likely that these concern that matter. Beginning at the other end of the volume are acknowledgements of payments made by Roosevelt for his own expenses; these include household expenses, such as groceries, clothes and coal, and expenses related to his properties. Some entries, such as that of 30 November 1860, identify the location of the properties on which Roosevelt paid taxes. These entries date from 1859-63.

Includes acknowledgements signed by payees of payments received from Julia M. Boardman in her capacity of executrix of Roosevelt's estate. These entries include the return of funds to the Leake & Watts Orphan House that Roosevelt had held as trustee and payments made to George Trimble, Treasurer of Roosevelt Hospital.

Includes two documents: calculations concerning an interest-bearing certificate (1784?) and a printed copy of the "Last Will and Testament of Henry Miller," with annotation (1916). This last included Roosevelt Hospital as a legatee.