|Date:||1782 - 1785|
James Upham and John Williams kept a store in Deerfield, Massachusetts during the 1780s. Like other tradesmen, craftsmen, doctors, and lawyers in the 18th and 19th centuries, Williams and Upham kept account books to record their transactions with their customers. They sold cloth, foodstuffs, hardware, and spirits and accepted in exchange ("contra") for cash, labor, livestock, and agricultural products. Each purchase was recorded with the amount and the value attached under the customer's name. On the opposite page was written the method and amount of payment. Some accounts were reconciled monthly, some yearly, and some less often.