Scope and Contents: This ledger is a preprinted farm record book called "The Enterprising Farmer" designed to furnish the farmer with a simple and complete system of keeping his accounts. Some of the items that were well documented were the sales of eggs, butter, tobacco and produce and labor for braking hemp. There is also a steady record of cash receipts. The butter sales are written in a different hand than the remainder of the entries. The ledger provides a record of farm sales and expenses for a central Kentucky farm before mechanization.