This collection contains three ledger books of accounts for Topping, Daniel, and Co., located in Topping, Virginia. The store was a partnership between J. William Daniel, J. W. Topping, and W. H. Enos. The ledger books have an index at the front of each volume with the names and pages of the accounts listed. There are only a few pages of accounts in each volume. Loose papers and photographs have been interfiled with the volumes.